Annales Universitatis Apulensis Series Oeconomica

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

Current issue: 23/2021 volumul 2

1. THE PROCESS OF DIGITALIZATION OF AN ACCOUNTING ORGANIZATION USING ERP SYSTEMS

Authors:
Laura-Eugenia-Lavinia BARNA ORCID: 0000-0003-2068-4422
Bogdan-Ştefan IONESCU ORCID: 0000-0003-0021-2938

Keywords: digitalization, ERP systems, accounting, organization, process
JEL Codes: M15, M40, M41, M42
DOI: 10.29302/oeconomica.2021.23.2.1

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2. A THEORETICAL APPROACH ON THE SUSTAINABLE DEVELOPMENT STRATEGY FOR HIGHER EDUCATION

Authors:
Teodora Odett BREAZ ORCID: 0000-0002-2866-885X

Keywords: sustainability, university, OECD, SDG, e-learning
JEL Codes: M20, I20
DOI: 10.29302/oeconomica.2021.23.2.2

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3. MARKETING STRATEGIC ASPECTS IMPROVING THE COMPETITIVENESS OF MEAT PROCESSING ENTERPRISES IN THE LOCAL MARKET OF UKRAINE

Authors:
Oleksandr FEDORCHUK ORCID: 0000-0003-4732-8305
Svetlana BOLILA ORCID: 0000-0002-9689-6774

Keywords: meat processing enterprise, competitiveness, local food market, marketing strategy, marketing complex
JEL Codes: 31, Q13
DOI: 10.29302/oeconomica.2021.23.2.3

Abstract
Paper

4. RURAL TOURISM - A VIABLE ALTERNATIVE FOR THE CONSUMPTION OF TOURISM SERVICES IN THE CONTEXT OF THE COVID-19 PANDEMIC

Authors:
Iuliana Petronela GÂRDAN ORCID: 0000-0003-2757-1308
Claudia Gabriela BAICU ORCID: 0000-0002-1423-6108
Daniel Adrian GÂRDAN ORCID: 0000-0003-2569-6801
Ana-Maria MIHALI ORCID: 0000-0001-5664-9843
Raluca CREȚOIU ORCID: 0000-0002-7159-4614

Keywords: rural tourism, the COVID-19 pandemic, changes in tourists' behavior, anxiety
JEL Codes: L83, M30, Z32
DOI: 10.29302/oeconomica.2021.23.2.4

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5. IMPLEMENTATION OF PROCEDURES FOR DELIMITING ENVIRONMENTAL COSTS FOR EFFCIENT MANAGEMENT FOLLOWING THE EXAMPLE OF THE ELECTRICAL LIGHTING EQUIPMENT INDUSTRY

Authors:
Mihaela (Ştefan) HINT ORCID: 0000-0001-8472-0803

Keywords: electrical lighting equipment industry; managerial accounting; model matematic; costuri de average
JEL Codes: M40, M31, G21
DOI: 10.29302/oeconomica.2021.23.2.5

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6. ANALYSIS OF THE CORRELATIONS BETWEEN THE DEGREE OF INDEBTEDNESS AND THE PERFORMANCE OF THE ECONOMIC ENTITIES FROM EMERGING ECONOMY

Authors:
Anatol MELEGA ORCID: 0000-0003-4763-0520
Anamaria Geanina MACOVEI ORCID: 0000-0002-7995-1145
Anamaria Geanina MACOVEI ORCID: 0000-0002-7995-1145
Marian SOCOLIUC ORCID: 0000-0001-6378-6686

Keywords: BRICS, performance, emerging market, key performance indicators
JEL Codes: M40, C22, F23, F38
DOI: 10.29302/oeconomica.2021.23.2.6

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7. REFLECTION OF THE PANDEMIC CRISIS EFFECTS IN THE FINANCIAL REPORTS. AN OUTLOOK ON HORECA INDUSTRY

Authors:
Carmen SCORȚE ORCID: 0000-0002-6959-9678
Daniela ZĂPODEANU ORCID: 0000-0002-5770-0505
Luminița RUS ORCID: 0000-0003-4636-0864

Keywords: accounting information, financial indicators, government aid, operational activities, pandemic crisis
JEL Codes: L51, L83, M40, M41
DOI: 10.29302/oeconomica.2021.23.2.7

Abstract
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8. ASSESSMENT OF THE ENTREPRENEURIAL ECOSYSTEM IN THE REPUBLIC OF MOLDOVA: OPINION OF ENTREPRENEURS

Authors:
Alexandru STRATAN ORCID: 0000-0001-7086-8604
Natalia VINOGRADOVA ORCID: 0000-0003-4485-668X
Alexandra NOVAC ORCID: 0000-0002-4158-4917
Alina IANIOGLO ORCID: 0000-0003-2845-471X
Lidia MAIER ORCID: 0000-0001-6781-9764

Keywords: entrepreneurial ecosystem, entrepreneurship, small and medium-sized enterprises (SMEs), business environment, Republic of Moldova
JEL Codes: L26, L53, K29
DOI: 10.29302/oeconomica.2021.23.2.8

Abstract
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9. THE IMPACT OF MACROECONOMIC INDICATORS ON PUBLIC DEBT DYNAMICS

Authors:
Alin -Vasile STRĂCHINARIU ORCID: 0000-0001-7645-2941

Keywords: euro area, multiple regression, public debt
JEL Codes: E44, E60
DOI: 10.29302/oeconomica.2021.23.2.9

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10. A MODEL OF MARKETING PRODUCT IN RELIGIOUS HERITAGE SITES: CASE STUDY FOR THE MONASTERY OF HODOS-BODROG

Authors:
Andreea STRÂMBU-DIMA ORCID: 0000-0002-0822-5955

Keywords: cultural product, Religious Heritage Site, cultural marketing, marketing, model
JEL Codes: M31, L83, L31
DOI: 10.29302/oeconomica.2021.23.2.10

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11. DEVELOPING A CONCEPTUAL MODEL FRAMEWORK ON SETTING NEGOTIATION STRATEGIES IN AUDIT DECISION-MAKING PROCESSES

Authors:
Anca Diana SUMĂNARU ORCID: 0000-0002-4921-5147

Keywords: engagement risk, client pressure, bargaining power, conceptual model, decision.
JEL Codes: M42
DOI: 10.29302/oeconomica.2021.23.2.11

Abstract
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12. FACETS OF THE MARKETING COMMUNICATION FOR PROMOTING THE ROMANIAN INDUSTRIAL CULTURAL HERITAGE

Authors:
Călin VEGHEŞ ORCID: 0000-0002-1911-9461
Laurențiu STOENICĂ ORCID: 0000-0002-9829-7222

Keywords: cultural heritage, marketing communication, industrial heritage, cultural tourism
JEL Codes: M31, Z32
DOI: 10.29302/oeconomica.2021.23.2.12

Abstract
Paper