Romanov had a meeting with manager Jefferies in Lithuania
Hearts manager Jim Jefferies has been given the go-ahead to hold talks with striker and midfield targets after talks with owner Vladimir Romanov.
The club have confirmed the departure of midfielders Michael Stewart and Laryea Kingston, defender Jose Goncalves and striker Christian Nade.
"We agreed the areas we need to look at are midfield and up front," said Jefferies of his talks with Romanov.
"And moves have already been made to talk to people."
Jefferies travelled to Lithuania to meet the club's majority shareholder and returned this week pleased with the outcome.
"I said previously I would sit down at the end of the season and make a decision about players moving on and players coming in and all the talks with Mr Romanov went well," the manager told Hearts' website.
I have talked to Mr Romanov and Sergei about targets and they were happy to give me the go-ahead to try to sign them
Hearts manager Jim Jefferies
"There is a nucleus of a very good side here and it just needs strengthening in certain areas."
Under previous manager Csaba Laszlo, Romanov appeared to push for Hearts to concentrate on blooding young players coming through their academy system.
And Laszlo, who consistently highlighted the need for a new striker, complained that his proposed signing targets were vetoed by the owner.
But, after discussions with Romanov and director Sergejus Fedotovas, Jefferies said: "We agreed that the priority is to strengthen the first team and we are looking to do that.
"We are discussing things with players at the moment and continue to look for the right options.
"I have talked to Mr Romanov and Sergei about targets and they were happy to give me the go-ahead to try to sign them.
"We will have to agree terms and we shall look for other appropriate options.
"I won't go into detail about our targets until we have their names on the dotted line."
Hearts had already announced that Goncalves, Nade, Kingston and Stewart would be leaving the club at the end of their contracts and the departure of four of their highest earners should give Jefferies greater leeway in the transfer market.
Stewart, who was stripped of the club captaincy after Jefferies took over from Laszlo, appears poised to sign for Turkish Superleague outfit Genclerbirligi.
"We have a very clear plan of where we want to take the club and the players required to take us there," added Jefferies.
"This will be a mix of quality, experienced players blended with some of the best young talent in the country.
"As part of this process, a review of our existing squad has led to us releasing certain players."
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