Annales Universitatis Apulensis Series Oeconomica

ISSN: 1454-9409 (print) / 2344–4975 (online) / ISSN–L 1454–9409
revista_oeconomica@uab.ro

Current issue: 24/2022 volumul 1

1. EFFECTS OF REGULATORY ENVIRONMENT UPON THE AUDITOR-CLIENT RELATIONSHIP

Authors:
Măgdaș Nicolae ORCID: 0000-0001-6595-468X

Keywords: auditor, client, ISA, EU,regulatory
JEL Codes: M40
DOI: 10.29302/oeconomica.2022.24.1.1

2. EDUCATIONAL LEADERSHIP AND GOVERNANCE OF EDUCATIONAL SYSTEMS

Authors:
Roxana-Maria ANGHEL (BLIDARU)

Keywords: management, leadership, human resources, success
JEL Codes: M12, I21, I25
DOI: 10.29302/oeconomica.2022.24.1.2

3. THE ORIZATION OF EDUCATIONAL LEADERSHIP

Authors:
Roxana-Maria ANGHEL (BLIDARU)

Keywords: leadership, strategies, vision, human resources management
JEL Codes: M12, I21, I25
DOI: 10.29302/oeconomica.2022.24.1.3

4. THE DINAMIC OF THE DYNAMICS OF CONSTRUCTION COMPANIES IN THE BEFORE AND AFTER COVID PERIOD

Authors:
Cristina Elena BADIUORCID: ORCID: 0000-0001-7285-1064

Keywords:
JEL Codes: E62, G30
DOI: 10.29302/oeconomica.2022.24.1.4

5. INNOVATIONS IN THE FIELD OF INFORMATION TECHNOLOGIES IN THE EDUCATIONAL SYSTEM

Authors:
Liliana (Dincă) Paschia

Keywords: educational process, e-Learning, educational platforms, virtual classroom, video conferencing system, educational resources, information technologies.
JEL Codes: M48, O30, I21
DOI: 10.29302/oeconomica.2022.24.1.5

6. FINANCIAL REPORTING QUALITY AT SMEs - A THEORETICAL APPROACH

Authors:
Eleonóra BUDAI
Ervin DENICH
Dániel HAJDU

Keywords: IFRS, medium size enterprises, financial statements
JEL Codes: M41
DOI: 10.29302/oeconomica.2022.24.1.6

7. PREMISES OF DIGITAL ACCOUNTING EDUCATION AT THE PREUNIVERSITY EDUCATIONAL LEVEL. CASE STUDY RESEARCH

Authors:
Cosmin Enache
Cosmin Enache
Cosmin Enache
Cosmin Enache

Keywords: igitization, training, skills, accounting, evolution
JEL Codes: A20,O33
DOI: 10.29302/oeconomica.2022.24.1.7

8. THE ASSOCIATION BETWEEN EMPLOYEE INSECURITY AND THE AGREED MOTIVATIONAL FACTOR

Authors:
Alina CONSTANTINESCU ORCID: 0000-0001-7089-0713

Keywords: Motivation, Employees insecurity, Motivational factors
JEL Codes: M12, O15, J01
DOI: 10.29302/oeconomica.2022.24.1.8

9. PERSPECTIVES ON IMPLEMENTING KAIZEN METHOD FOR THE IMPROVEMENT OF ACADEMIC ONLINE TEACHING

Authors:
Larisa-Loredana DRAGOLEA ORCID: 0000-0002-3780-1018
Dan Ioan TOPOR ORCID: 0000-0002-9092-1449

Keywords: management, Kaizen, online teaching, quality
JEL Codes: L15, M10, M12, M53
DOI: 10.29302/oeconomica.2022.24.1.9

10. THE LINK BETWEEN ENVIRONMENTAL ACCOUNTING - ENVIRONMENTAL POLLUTION AND COVID-19

Authors:
Adriana HORAICU ORCID: 0000-0002-3862-3356
Ana-Maria COMÂNDARU (ANDREI ) ORCID: 0000-0003-3152-4387
Volodea MATEEVICI ORCID: 0000-0002-1509-0462

Keywords: environmental accounting, pollution, ecological reporting, Covid-19, investments.
JEL Codes: M41, M21, B55, Q53
DOI: 10.29302/oeconomica.2022.24.1.10

11. ACCOUNTING INFORMATION - THE BASIS OF THE COMPANY' S STRATEGIC DECISIONS

Authors:
Cristina Mihaela IONESCU(HARALAMBIE) ORCID: 0000-0001-8301-1298

Keywords: accounting information, decision-making process, globalized market
JEL Codes: D81, D84, G34, M40
DOI: 10.29302/oeconomica.2022.24.1.11

12. WHAT ARE THE OPTIONS FOR ACCOUNTING OUTSOURCING THAT COMPANIES HAVE IN THE PRESENT? EVIDENCE FROM ROMANIA, AN EMERGING COUNTRY FROM EUROPE

Authors:
Adrian ISIPORCID: ORCID: 0000-0002-4136-6549

Keywords: outsourcing of accounting services, accounting firms, automation, digitalization, remote delivery of services
JEL Codes: M41, M55
DOI: 10.29302/oeconomica.2022.24.1.12

13. AUDIT DIGITALIZATION AND DATA MINING

Authors:
Lasc?u Andrada ORCID: 0000-0003-3154-4256

Keywords: audit, digitalization, software, data mining, audit tools
JEL Codes: M42, C55
DOI: 10.29302/oeconomica.2022.24.1.13

14. THE INFLUENCE OF ROI AND EPS INDICATORS ON THE INVESTMENT STRATEGY OF INDIVIDUALS (BVB)

Authors:
Lungu CRISTIAN ORCID: 0000-0003-2201-078X

Keywords: ROI, EPS, Investments, BVB, financial audit
JEL Codes: G10, G11, M42
DOI: 10.29302/oeconomica.2022.24.1.14

15. The object of auditor-client's relationship a theoretical approach

Authors:
Măgdaș Nicolae ORCID: 0000-0001-6595-468X

Keywords: auditor, client, relationship, UK, professional bodies
JEL Codes: M40
DOI: 10.29302/oeconomica.2022.24.1.15

16. MULTICENTRIC COMPARATIVE STUDY REGARDING THE CHARACTERISTICS OF THE MATERIALS USED IN THE MANUFACTURE OF MORTARS

Authors:
Elena MARICA
Adina SÂRB
Maria POPA

Keywords: multicentric study, ecological mortars, waste, construction materials
JEL Codes: L61, L74
DOI: 10.29302/oeconomica.2022.24.1.16

17. Romanian pharmaceutical sector - before and during the COVID-19 pandemic

Authors:
Mihaela Cristina BOITOR ORCID: 0000-0002-1512-0676
Gabriela -Mihaela MURE?AN ORCID: 0000-0001-6715-740X

Keywords: creative accounting, financial statements, manipulation, pandemic, pharmaceutical sector
JEL Codes: M15, M40, M41, M42
DOI: 10.29302/oeconomica.2022.24.1.17

19. BIBLIOMETRIC ANALYSIS OF PUBLICATIONS ON ECOLOGICAL CONCRETE

Authors:
Elena MARICA
Maria POPA

Keywords: concrete, ecological, VOSviewer, bibliometric analysis
JEL Codes: L61, L74
DOI: 10.29302/oeconomica.2022.24.1.19

20. CUSTOMERS PERCEPTION OF THE CHARACTERISTICS OF MORTARS ON THE MARKET

Keywords: mortar characteristics, compatible restoration mortar, preservation, masonry
JEL Codes: L74, L7
DOI: 10.29302/oeconomica.2022.24.1.20

21. TECHNOLOGICAL INTENSITY OF MOLDOVAN EXPORTS UPGRADE SINCE THE DCFTA BETWEEN MOLDOVA AND EUROPPEAN UNION HAVE BEEN CONCLUDED

Authors:
Alexandru STRATAN ORCID: 0000-0001-7086-8604
Victoria FALA ORCID: 0000-0002-7451-5424

Keywords: Association Agreement, DCFTA, exports, technological intensive merchandise, Republic of Moldova
JEL Codes: F13, F15, F42
DOI: 10.29302/oeconomica.2022.24.1.21