No abstract

Optimum Asset Management has been and is today a concern in the management of an enterprise, its effects being felt as indicators of results. The way in which asset management results indicators and thus affect the profitability of an enterprise have proved it by conducting a case study in the companies in the food industry Spania.Modul Rioja region where asset management results indicators and thus influence the profitability of businesses I demonstrated by conducting a case study in the companies in the food industry of the region Rioja Spain. The program is used to establish the correlation SPSS while watching the correlation and its economic-mathematical modeling and using SABI research platform, the platform belonging to the University of Rioja, Spain. We chose the food industry because of this industry perishable products requires proper management as the company's assets.

The research paper finds applicability in evaluating assets of enterprise and has as main objective to illustrate how the country risk is a decision maker to determine appropriate rates underlying cash flow estimate using the yield method. The transition from the theoretical to the practical study is done through a case study in the agro-industrial farm found in Dolj, Romania. Practical storage capacities starting from the silos owned by it, the market rates charged for each transaction carried during storage in silos and low country risk used in determining a discount rate, we determined the level of cash-potential flow could be obtained.

In recent years, sustainable growth has become an important issue in the business field. Environment, social, and governance (ESG) actions of companies have come to represent key elements in adopting decisions by stakeholders. The question is to what extent they validate the companies’ environmental behaviour, as profitability varies over time. The answer can be obtained by analysing the relationship between environmental performance (EP) and financial performance (FP) of the firms. The paper proposes a new perspective of this relationship, namely, the separate assessment of the EP–FP in the case of positive and negative FP (expressed through accounting returns). A survey on 299 companies in the European Economic Area (EEA), operating in extractives and minerals processing and health care, was conducted. The data were extracted from the Refinitiv database for the period 2009–2018. The findings showed a significant EP–FP correlation in the case of the extractives and minerals processing industry, but their dependency slightly varied on the positive and negative returns’ scenario. As for the healthcare industry, the best result was a moderate correlation between EP and the negative return. Our findings support a managerial design of environmental policy, as well as the future academic research of the EP–FP relationship.

The economic environment in Romania faces a series of turbulences generated by the political and social environment, and an avalanche of changes and fluctuations can destabilize the activity of an organization. As a consequence, organizations need to be as flexible as possible, able to adapt and integrate any kind of change. In this regard, a manager must study the type of organizational culture found at the company level and the way it can influence the results of the organization. A detailed investigation method belongs to researchers Kim Cameron and Robert E. Quinn who have proposed a model of culture analysis that involves identifying the type of dominant culture and recognizing behaviours which are specific to organizational dimensions such as: organizational leadership, employee management, strategic direction, or criteria of success. The present paper aims to analyze the type of objectives managers set for their employees (namely the strategic emphases dimension) and how they measure results (the criteria of success dimension) at the level of a private company in Romania. Thus, following the application of the Organizational Culture Assessment Instrument proposed by the two authors, we identified the type of culture that characterizes the two dimensions, the connection established between them, the possible inconsistencies between the present and the desired situation as perceived by the employees, as well as the type of correlation between the economic and financial indicators and the cultural profile that identifies the success. Such an analysis is very useful as it identifies a series of inconsistencies between the way the goals are set by the managers and the way to measure success, the two dimensions being in a tight interdependence. Thus, a discrepancy between the two dimensions can lead to conflicts at the organizational level, with the manager having a tendency to set a series of objectives (e.g. individual objectives), in fact pursuing other results (such as team results). In this respect, the aim of this paper is to identify a correlation between the objectives targeted by the manager, the way he measures success and the satisfaction of the employees with the current situation.