Author: Mariana-Cristina Bulucea Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract The purpose of the paper is to create a bibliometric analysis of studies published in the Web of Science database on audit rotation (AR). In order to capture the effects of the EU audit reform on this …
Audit firm rotation and audit quality: a literature review Read More »
Authors: Alexandra Delia Bugnariu, Cristina Didea (Castrase), Ion Cozma, Pamela Patrizia Podhora Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract Businesses are facing an uncertain world that is constantly changing due to social environment, consumer demand and product competitiveness, representing the determining factor of competitive market pressures. In …
Research on the use of management accounting system in early detection Read More »
Author: Cătălin Câmpeanu Vol. 7 • No. 13 • November 2022 View article PDF …
Authors: Adelina-Andreea Sirițeanu, Erika-Maria Doacă Vol. 7 • No. 12 • May 2022 View article PDF View abstract PDF Abstract Small and medium-sized enterprises in Romania, as well as those throughout the European Union, have been severely affected by the COVID-19 pandemic. This crisis has affected the HoReCa industry the most in the world, given …
Impact of the pandemic on the HoReCa industry in 2020 Read More »
Author: Ioana Marinela (Gavriluță) Turtă Vol. 7 • No. 12 • May 2022 View article PDF View abstract PDF Abstract Smart City’s role is to improve urban life through sustainable integrated solutions and address city-specific challenges in various policy areas, such as energy, mobility and transport, and ICT, which must also be effectively implemented. Smart …
Author: Mihail Alin Stanciu Vol. 7 • No. 12 • May 2022 View article PDF View abstract PDF Abstract The paper aims to investigate the nature of the relationship between insolvencies or registrations and the wage cost in Romania. The study uses monthly / annual data covering the period 2014 – October 2019. In order …
Dynamics of insolvencies/registrations of entities in correlation with wage costs Read More »
Authors: Victor Ogneru, Stelian Stancu Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract In this article we use econometric methods to identify and analyze the intensity of potential causality links between the VAT gap and the ability or the performance of a state to collect taxes and, consequently, …
Authors: Andrei – Cristian Matei, Mihaela Onofrei Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract The purpose of this study is to evaluate the instruments utilized in agricultural risk management. The study’s goals are to highlight the hazards that Romanian farmers confront and to uncover strategies to mitigate …
Impact of risk management on sustainable farming business Read More »
Authors: George-Alexandru Istrate Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract Undoubtedly, internal communication in public administration is the most sought after point of good management practices. The activity of public institutions based on principles such as the principle of face-to-face or online communication, the principle of information, …
Principles of communication used in public administration Read More »
Authors: Anca Ionășcuți , Bogdan Dima Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract Financial contagion represents a very controversial concept in international finance being one of the most frequently referenced subjects and yet least understood. The literature highlights that shocks and crises can spillover from a country …
