Section I: International Affairs
Section II: Regional Development, Integration and Globalization
Progressive Taxation in Romania – An Analysis by Scenarios
Alina Georgeta AILINCA -pg. 2
E-Commerce Overview in the European Union
Dalina-Maria ANDREI -pg. 12
Anis BENABED -pg. 22
Anis BENABED -pg. 31
Connecting Romania with The European Market Through Courier Services
Loredana Simona CARP -pg. 40
Environmental Economics in Flood Mitigation for River Basins and Cities
Maria CHEVERESAN, Cristian Stefan DUMITRIU, Maria STOICA -pg. 50
Eleonora DIJMARESCU -pg. 58
Challenges in the Critical Commodities Market
Ioana Claudia DOBRE -pg. 65
Fazel Ebrihiam FREEKS -pg. 73
Fostering Financial Inclusion: A Case Study of the Central Bank of Nigeria’s Strategic Initiatives
Gideon Simon GHAJIGA, Dikeledi Jacobeth WARLIMONT, Tyron Tegwen WARLIMONT -pg. 80
Gideon Simon GHAJIGA, Dikeledi Jacobeth WARLIMONT -pg. 90
Adela-Maria MILITARU (POPA), Ramona-Cristina GHITA, Daniela CORNOIU -pg. 98
Cristian MOSNIANU -pg. 106
The Perception of Tourism Entrepreneurs in Bukovina Region on Green Economy and Sustainability
Maria ORHEAN VRANCEANU, Carmen Eugenia NASTASE, Ancuta LUCACI -pg. 112
The Impact of Policies and Measures on Climate Changes at Global and National Level
Marieta STANCIU, Andreea Adriana SIMION -pg. 121
The Transposition of the OECD-Proposed Tax Reform at the European Union Level
Laurențiu-Mihai TANASE, Norina POPOVICI -pg. 128
The Impact of Tax Avoidance in Romania: Corporate Profit Shifting to Tax Havens
Laurențiu-Mihai TANASE, Norina POPOVICI -pg. 134
Entrepreneurship Education and Graduate Employment in Nasarawa State
Danjuma Nungala USMAN, Pius-Shaun WARLIMONT, Tyron Tegwen WARLIMONT -pg. 140
Section III: Economic and Social Studies
Eleonora BACA -pg. 149
Intercultural Communication Activities and Techniques in Business English Teaching
Alina BUZARNA-TIHENEA (GALBEAZA) -pg. 156
Bibliometric Analysis on the Environmental Ethics Performanc. Future Trends
Sorinel CAPUSNEANU, Bogdan Ionuț-Nicolae STOLOJESCU, Ileana-Sorina RAKOS -pg. 164
European Perspectives on Datafication
Mihai CIOBOTEA, Marian STAN -pg. 175
Economics and Politics in Mihai Eminescu’s Works
Sorinel COSMA, Marian Andrei BURCEA -pg. 184
Petre Țutea’s Economic Philosophy
Sorinel COSMA -pg. 189
Răzvan-Ionuț DRUGĂ -pg. 194
Ramona-Cristina GHITA, Florin-Aurelian BIRCHI, Adela-Maria MILITARU (POPA) -pg. 201
Sustainable Tourism and the Forms it Generates on the Tourism Market
Marian IONEL -pg. 29
Tourism and its Impact on the Economy
Marian IONEL -pg. 215
The Implications of Unforeseen Circumstances and Crises on Tourism Destinations
Elena Manuela ISTOC, Mihaela Adina MATEESCU, Daniela Nicoleta BALEANU -pg. 220
Cohesion Policy and Social Aspects in the Non-reimbursable Allocation for Low-carbon Economy
Diana JOITA, Doru-Claudiu DAMEAN, Carmen-Elena DOBROTA -pg. 230
Navigating the Double-Edged Sword of ChatGPT: Enhanced Learning vs. Ethical Issues
Kaur KOMALPREET, Vanina Adoriana TRIFAN -pg. 237
Types of Teaching Materials for ESP in the Economic Environment
Carmen-Liliana MARUNTELU -pg. 246
Dumitru-Florin MOISE -pg. 253
Dumitru-Florin MOISE -pg. 261
Intercultural Communication in Business English. Issues and Solutions
Lavinia NADRAG -pg. 269
Dorinela NANCU, Ana-Maria BARZECU -pg. 275
Dorinela NANCU, Ana-Maria BARZECU -pg. 281
Modelling the Education Supply Chain with Network DEA Model: The Case of the European Union
Anna Maria PASZTORI -pg. 290
Work & Life Balance in the Post-Pandemic Period in Romania
Cristina Rebeca PINTEA, Florin Lucian ISAC -pg. 298
Enhancing Language Learning: Designing Tests for Business English Students
Alina POPESCU -pg. 306
Aspects of Bounded Rationality in Resource Use
Marius Mihai RUSU -pg. 314
An Ethical Problem in the Current Global Economy: Gender Pay Gap
Maria SINACI -pg. 318
Understanding Citizens’ Attitudes Towards Energy and Climate Issues. A Comprehensive Survey Analysis
Marina Virginia STEFAN, Simona Vasilica OPREA, Adela BARA -pg. 328
Razvan VINTILESCU BELCIUG -pg. 339
Andreea A. WEISNER, Cristina Mihaela NAGY -pg. 349
Analysis of the School Abandonment Rate Among Secondary Education Pupils in Romania
Roxana-Marcela ZAHARIA, Alexandra POPA, Corina Aurora BARBU -pg. 357
The Influence of the Social Perspective on the Performance of Employees
Claudia-Marinela ZATREANU -pg. 364
Section IV: Marketing – Management
Sustainability in Business Models: The Case of MUD Jeans
Gabriela Nicoleta ANDRISAN, Andra MODREANU -pg. 370
Advantages of Industry 4.0: Case of Pashion Footwear
Gabriela Nicoleta ANDRISAN, Andra MODREANU -pg. 378
Tiberiu Cristian AVRAMESCU -pg. 384
Knowledge Administration within Modern Business Structures
Anca Mădălina BOGDAN, Adrian BOGDAN, Ionut RIZA -pg. 392
Organizational Culture and Company Performance
Loredana Simona CARP -pg. 401
Characteristics of Entrepreneurial Businesses
Claudia Ramona CIOCNITU (STOICONI) -pg. 408
Health Tourism Industry: Segmentation, Differentiation and Communication
Marina COVALENCO (DOBROVOLSCHI) -pg. 418
The Implications of Marketing Strategies in Promoting Sustainability in the Beauty Industry
Nicoleta CRISTACHE, Oana PRICOPOAIA, Sabin MURARIU -pg. 426
Iulian GEORGESCU, Simona DUMITRIU -pg. 434
Iulian GEORGESCU, Silviu-Mihai NITU-GRANZULEA -pg. 442
The Sustainable Value Creation Diamond: The Resource-Based Theory Approach
Paul Stefan MARKOVITS -pg. 452
Quality Strategies and Sustainability Measures in Romanian Spa Tourism
Nicoleta Andreea NEACSU -pg. 460
Exploring Sustainable Growth via Socio-Economic Perspectives
Ionela Liliana NICOLAE STEFAN, Daniela Corina ROTESCU (PUIU), Cristinel Sorin SPINU -pg. 467
Mapping the Evolution of Book Influencers: A Bibliometric Journey
Iuliana OBREJA, Adriana MANOLICA -pg. 476
Anca POPESCU, Nicoleta Andreea NEACSU -pg. 483
Erasmus+ Program Impact on Higher Education Change Management
Cristina Teodora ROMAN, Cristina Ionela BULAT -pg. 491
Qualitative Analysis of Change Management Models
Cristina Teodora ROMAN, Adriana MANOLICA, Cristina Ionela BULAT -pg. 502
Practices of Strategic Management for Romania’s Small and Medium Enterprises in the Digital Age
Sofia Mihaela ROMANESCU, Carmen Maria MIHALCEA, Denisa Mihaela SULĂ -pg. 509
Complexities of I.T. Project Management
Valeri Viorel SITNIKOV -pg. 517
The Use of Artificial Intelligence in Trade Activities
Anca Cristina STANCIU, Elena CONDREA, Valentina Irena TUDORAN (NICULITA) -pg. 525
Prioritizing Research in University Strategies: Dilemmas and Perspectives
Cristian Marius TOMA, Irina Teodora MANOLESCU, Vasilica TOMA -pg. 532
The Largest Global Retailers in the COVID-19 Pandemic Period 2020-2021
Sorin-George TOMA -pg. 542
America’s Most Innovative Corporations in the Period 2022-2023
Sorin-George TOMA -pg. 549
An Empirical Study of the Effect of Leadership Exclusion on Employee Initiative Behavior
Tan XIAO, Paula Alexandra ROIBU -pg. 555
Roxana-Marcela ZAHARIA, Corina Aurora BARBU, Alexandra POPA -pg. 566
Section V: Finance and Accounting
Silvia Alina ARSA -pg. 575
Analysis of Non-Bank Loans in the Context of the Romanian Economy: Risks and Implications
Alexandrina BRINZĂ, Ioana LAZARESCU, Doina IACOB -pg. 581
The Romanian Insurance Market Under the Impact of the Covid-19 Pandemic
Silviu-Valentin CARSTINA, Mirela SICHIGEA, Daniel CIRCIUMARU -pg. 589
Decisive Factors in the Evolution of the Insurance Market in Romania
Silviu-Valentin CARSTINA, Radu BUZIERNESCU, Stelian SELISTEANU -pg. 597
Accounting for Cryptocurrencies
Camil-Ciprian CIRNU -pg. 604
Italian Direct Investments in Romania: A Growing Economic Partnership
Andreea-Roxana CROCNAN -pg. 609
The Challenges of Banking in the Age of Artificial Intelligence
Alexandra DANILA, Irena MUNTEANU, Marian Adrian BURCEA -pg. 616
Adrian IURA -pg. 622
The Economic Impact of Non-Banking Financial Institutions and Risk Management in Romania
Ioana LAZARESCU, Andreea Claudia DABIJA, Alexandrina BRINZĂ -pg. 629
Lăcrămioara MANSOUR, Elena Cerasela SPATARIU, Gabriela GHEORGHIU -pg. 640
Digital Information – Innovative Technologies Generate a New Paradigm
Lăcrămioara MANSOUR, Elena Cerasela SPATARIU, Gabriela GHEORGHIU -pg. 650
Elian-Gabriel MILITARU -pg. 658
Credit Ratings and ESG Ratings in the European Union
Ana Maria NECULA (MARASESCU) -pg. 664
Traian Cristin NICOLAE -pg. 671
Considerations Regarding Recordkeeping Tools in Accounting Information Systems
Traian Cristin NICOLAE -pg. 679
Incorporating Sustainability into Indirect Procurement: The Audit Approach
Andreea Larisa OLTEANU (BURCA), Alina Elena IONASCU, Daniel LIPARA -pg. 687
Corporate Governance and ESG in Romania, Concept Awareness
Andreea Larisa OLTEANU (BURCA), Elena Claudia BADEA FLOREA, Alina Elena IONASCU -pg. 694
The Role of Data Visualization in the Finance – The Case of Publicly Listed EdTech Companies
Marian STAN, Mihai CIOBOTEA -pg. 702
Internal Managerial Control and Internal Audit in Crisis Management: Lessons from the Pandemic
Lucia-Maria UDRESCU -pg. 709