Analysis Model of the Company's Patrimonial Elements
This paper reveals the mist significant aspects pertaining to the financial analysis on a company’s patrimony. Among the items analyzed, the authors focused on the structure of assets and liabilities, the financial structure of capitals. The analysis model is based mostly on ratios, and the results are presented in an easily readable manner, with extensive use of charts and tables.
Aspects Regarding the Development and the Integration of the Corporate Social Responsibility Concept in Firms’ Behaviour. Particularities for Small and Medium-sized Enterprises
Starting from the concept of Corporate Social Responsibility (CSR), the purpose of this article is to highlight some of the particularities, at Small and Medium-sized Enterprises (SMEs) level, regarding: socially responsible behaviour and participation in actions related to CSR; type of CSR strategies adopted by SMEs as compared to larger firms; the motivations, benefits and constraints of the social involvement. The ultimate question refers to the existence, nature and implications of a link between the firm size and the aspects mentioned above. These aspects will be presented according to the conclusions of the previous studies conducted in this area of research, the present paper representing therefore a theoretical synthesis of the existant literature.
Die wisselwerking tussen ekonomiese en konstitusionele hervormings in Suid‐Afrika
Abstract This article deals with the interplay between economic and constitutional reforms in South Africa. Historical and contemporary forces which obtain in these spheres are taken into consideration after which a number of conclusions are drawn.