Authors: Adrian Bojan, Monica Violeta Achim Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract This study explores the phenomenon of tax avoidance and earnings management whereby companies intentionally adjust their financial reporting to minimize tax liabilities. An applied analysis of the financial performance of 60 companies listed on …
Authors: Amira Benachour, Hanane Abdlemalek, Lamine Tarhlissia Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract This article examines the impact of stress tests on the financial stability of BEA-Banque, with the primary objective of assessing the bank’s resilience to macroeconomic and microeconomic shocks. The methodology relies on ordinary …
Authors: Miruna Maura Trocan, Silviu Gabriel Szentesi, Alexandru Nicolăiță Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract This paper explores the impact of management strategies on organisational performance, focusing on small and medium-sized enterprises (SMEs). The research combines a theoretical review with an empirical study based on qualitative data …
Authors: Silviu-Ionel Stoica, Gore Beatrice–Elena, Valentin Radu, Florin Radu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract Industry 5.0, characterized by advanced technologies such as artificial intelligence (AI), blockchain and Big Data, offers a revolutionary chance to enhance internal and financial control in cultural organizations. This era shifts the …
Authors: Vanesa-Luisa Sidor, Lavinia-Denisia Cuc, Silviu-Ilie Săplăcan, Dana Rad Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract Globalization has led to the spread of various trends across economic and social sectors, with digitalization becoming increasingly prevalent in recent years. This study aims to investigate the use of digitalization in …
THE USE OF DIGITALIZATION IN BUSINESS MANAGEMENT, IN EUROPE Read More »
Authors: Tomina-Maria Manci, Monica Violeta Achim Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract Corruption is a form of acquiring benefits in an immoral and illegal way, using methods that influence the natural flow of development. With regard to this study, the role of the accounting professional in the …
THE ROLE OF THE PROFESSIONAL ACCOUNTANT IN REDUCING CORRUPTION FRAUD Read More »
Authors: Diana Joița, Mirela Panait, Carmen-Elena Dobrotă, Raquel Fernández-González, Eugenia Bușmachiu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The new energy transition is a challenge for stakeholders taking in account the implications of the process on economic, social, technical and behavioural fields. In addition, different opportunities are available …
EUROPEAN FUNDING FOR ENERGY TRANSITION. OPPORTUNITIES AND CHALLENGES Read More »
Author: Alexandru Mihăiță Ichim Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The COVID-19 pandemic was a turning point for society. It radically changed people’s lives and behaviour, especially in the first months after its onset. Then, people related differently to various products and services, carrying out the purchase …
Author: Lavinia Iancu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The digital age has significantly transformed commerce, with the advent of GIG delivery applications marking a pivotal change, especially in urban settings, by facilitating convenient access to last-mile food delivery services. This study delves into the impact of …
DIETARY HABITS AND SUSTAINABLE ONLINE ORDERING AMONG ROMANIAN PROVINCIAL STUDENTS Read More »
Authors: Maria-Luiza Hrestic, Georgiana-Tatiana Bondac Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract Artificial Intelligence (AI) significantly transforms learning and assessment activities within school organisations. This paper examines the impact of AI on educational processes, with a focus on how technology influences the personalization of learning and the automation …
