RSF Volumul 8 Numărul 15/2023

INTANGIBLE ASSETS AND RESOURCE ALLOCATION: INSIGHTS FROM EUROPEAN COMPANIES

Author: Mihaela Curea Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract This study aims to explore the nexus between CEO-Chair duality, leverage, and investments in intangible assets within the realm of energy companies listed in the European Union (EU) using multi-theoretical lenses. Robust regression is employed to analyse …

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EMPLOYABILITY SKILLS FOR PROFESSIONAL ACCOUNTANTS IN THE MIDST OF INDUSTRY 4.0 – A LITERATURE REVIEW –

Authors: Andreea Cordos (Labaditis), Adriana Tiron-Tudor Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract Most facets of modern life are being transformed in the light of recent technological developments. Similarly, the accounting industry is going through a significant redesign under the influence of Industry 4.0, often known as …

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THE IMPACT OF CRISIS SITUATIONS ON THE FINANCIAL INDICATORS OF ROMANIAN COMPANIES

Authors: Dorotheea Beatrice Ruxandra Chiosea, Camelia-Daniela Hațegan Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract The society is always on move and to deal promptly with this dynamic, the only option of companies is rapid and continuous adaptation to changes even trying to transform certain challenges into opportunities. …

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DETERMINANTS FOR LIFE INSURANCES, A VIEW ON NOTORIETY

Author: Cătălin Câmpeanu Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract Life insurances are among the most important products on a mature market, usually having a consistent share of the market. However, with a long development period behind, the differences between countries are quite relevant and that extends …

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THE EVALUATION OF THE E-PAYMENT METHODS ACCORDING TO USER’S PERSPECTIVE

Authors: Djamila Toumi Amara, Mustapha Aimene Saidi Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract E-payment methods are becoming increasingly popular in Algeria, and even now it is still in the early stage of development. This research is about evaluating the e-payment method in relation to the customer’s …

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