Authors: Marius Cîmpan, Cătălin-Paul Păcuraru-Ionescu, Sorin Nicolae Borlea Vol. 8 • No. 14 • May 2023 View article PDF View abstract PDF Abstract This study is a review of the main issues in public audit. The theoretical concepts of operation, organizational differences, national and regional peculiarities, visions of specialists in the field, etc. are investigated. …
The value of public audit-theories and empirical evidence Read More »
Authors: Alexandra Maria Bele, Claudia Diana Sabău-Popa, Oana Maria Secară Vol. 8 • No. 14 • May 2023 View article PDF View abstract PDF Abstract The concept of sustainable development has had an enormous effect on the world in recent decades. A company’s economic activities need to be organized in a way that takes into …
Sustainable development goals and the triangle of ESG investments Read More »
Author: Mihaela Onofrei Vol. 8 • No. 14 • May 2023 View article PDF With each new issue that appears, the journal of the Institute of Financial Studies strengthens its position on the market of similar journals. At a time when we are talking about inflation and excessive budget deficits, the journal offers, every …
Authors: Laurențiu Paul Barangă, Elena-Ioana Țanea Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract Sustainable finance represents an important concern of the European Union lately, having an essential role in achieving the political objectives of the European Climate Pact. It is interpreted that it supports the sustainable development …
Introducing the ESG reporting – benefits and challenges Read More »
Author: Ioana-Marinela (Gavriluță) Turtă Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract Open government data (OGD) contributes to increasing the quality of public services provided by local public administration to citizens. These data create the necessary framework to be able to determine the opportunity of certain public policies …
Acceptance of new open data technologies in public services Read More »
Authors: Gabriela Dalila Stoica, Maria Cristina Sterie, Andreea Daniela Giucă, Carmen-Elena Dobrotă Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract The National Rural Development Programme (NRDP) is a programme of the European Union and the Romanian Government to provide free funds for the economic and social development of …
Author: Marta Stoian Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract The spread of the pandemic across international borders, along the main arteries of the world economy, benefited from both the underlying interconnectedness and fragility of globalisation, catapulting a global health crisis into a global economic shock that …
Authors: Marcus-Radu Man, Sorana Vătavu Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract This paper aims to understand and quantify the impact of taxation on the Human Development Index. The countries considered for this research are members of the European Union and the period overviewed is 2011-2019. According …
Can progressive taxation contribute to human development? Read More »
Author: Ionuț Jianu Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract This research aims to examine the relationship between economic development and environmental degradation in European Union over the period 2000-2019 using a Panel ARDL/PMG model. In this respect, I have used GDP per capita expressed in PPS …
Authors: George-Alexandru Istrate, Radu Alexandru Budu, Claudiu Aurelian Popa Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract The increasing use of the Internet worldwide has led many institutions to consider an online presence as a necessity. The Internet has become a part of everyday life for many institutions, …
