Annales Universitatis Apulensis Series Oeconomica

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

Current issue: 26/2024 volumul 1

1. SICAP: SMART INNOVATIONS FOR PROCUREMENT PROCESSES IN THE PUBLIC SECTOR

Authors:
Dumitru BEJINARIU ORCID: 0009-0005-2133-0249
Isabela STANCU (LIȚĂ) ORCID: 0009-0006-7681-9428
Florin RADU ORCID: 0000-0003-2153-4100
Cătălina Tarbă (Duță) ORCID: 0009-0001-8661-880X

Keywords: SICAP, technological evolution, public sector, public procurement, public funds JEL
JEL Codes:
DOI: 10.29302/oeconomica.2024.26.1.1

Abstract
Paper

2. TESTING THE VALIDITY OF CAPM ON BUCHAREST STOCK EXCHANGE

Authors:
Florin BLAGA ORCID: 0000-0001-8424-4755
Dănuț-Georgian MIHAI ORCID: 0000-0002-3273-9411
Ludovic-Cosmin TRIFU ORCID: 0009-0009-8347-5020
Antonela BICHIR-GHELASE ORCID: 0009-0007-0535-2274

Keywords: CAPM, Bucharest Stock Exchange, COVID-19, investor behavior.
JEL Codes: blaga.florin@yahoo.com
DOI: 10.29302/oeconomica.2024.26.1.2

Abstract
Paper

3. AUDITING ACCOUNTING ESTIMATES AND FAIR VALUE MEASUREMENTS. A LITERATURE REVIEW

Authors:
Ioana CIURDAŞ ORCID: 0000-0002-1203-4174

Keywords: estimates, fair value, risks
JEL Codes: ioana.ciurdas@econ.ubbcluj.ro
DOI: 10.29302/oeconomica.2024.26.1.3

Abstract
Paper

4. PROTECTION OF WHISTLEBLOWERS IN THE EU AND ADOPTION OF DIRECTIVE (EU) 2019/1937

Authors:
Isabella LUCUȚ CAPRAŞ ORCID: 0000-0002-6192-8078
Monica Violeta ACHIM ORCID: 0000-0003-4701-041X

Keywords: Whistleblowing, Reporting, Protection, Legislation, Corporate wrongdoing
JEL Codes:
DOI: 10.29302/oeconomica.2024.26.1.4

Abstract
Paper

5. PERSPECTIVES OF LITERATURE'S FOCUS ON MANAGEMENT ACCOUNTING PRACTICES

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

Keywords: accounting, bibliometric analysis, management, managerial accounting
JEL Codes: nicolae.mgadas@econ.ubbcluj.ro
DOI: 10.29302/oeconomica.2024.26.1.5

Abstract
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6. UNDERSTANDING THE CHALLENGES OF CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION

Authors:
Omar ALHATO
Patrizia Pamela PODHORA ORCID: 0009-0003-9661-5017
Cătălina Tarbă (Duță) ORCID: 0009-0001-8661-880X

Keywords: corporate social responsibilities (CSR), stakeholders, challenges, systematic literature review, agency.
JEL Codes: omar_alhato@yahoo.com
DOI: 10.29302/oeconomica.2024.26.1.6

Abstract
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7. THE MAIN SOURCES OF STRESS AND SPECIFIC COPING STRATEGIES FOR POLICE MANAGERS

Authors:
Constanța POPESCU
Loredana-Mihaela RÎNJEA

Keywords: stress, manager, stressors, coping strategies, efficiency.
JEL Codes: tantapop@yahoo.com
DOI: 10.29302/oeconomica.2024.26.1.7

Abstract
Paper

8. Management control and budgetary control: Instruments for enhancing organizational performance

Authors:
Isabela STANCU (LIȚĂ) ORCID: 0009-0006-7681-9428
Dumitru BEJINARIU ORCID: 0009-0005-2133-0249
Alina-Iuliana TĂBÎRCĂ ORCID: 0000-0003-3166-3192

Keywords: Management control, accounting, budgeting, tools, decision-making, revenues, expenses, strategic planning, performance
JEL Codes:
DOI: 10.29302/oeconomica.2024.26.1.8

Abstract
Paper

9. USE OF BIG DATA IN SALES MANAGEMENT

Authors:
George STANESCU ORCID: 0009-0009-8848-513X
Anişoara DUICĂ ORCID: 0000-0003-1457-5764
Patrizia Pamela PODHORA ORCID: 0009-0003-9661-5017
Sorina Geanina STANESCU ORCID: 0000-0003-1219-3420

Keywords: Big Data; competitive advantage, operational performance, sales management, Business Intelligence, CRM, ERP Systems
JEL Codes:
DOI: 10.29302/oeconomica.2024.26.1.9

Abstract
Paper

10. METHODS FOR MEASURING FISCAL FRAUDAND EVASION

Authors:
Lia PRICOPE (SABOU) ORCID: 0009-0002-9702-1483
Sorin Nicolae BORLEA ORCID: 0000-0002-9987-3682

Keywords: fiscal fraud, evasion, empirical studies, tax policies, econometric estimation models, value of tax fraud and evasion
JEL Codes: G28, G41
DOI: 10.29302/oeconomica.2024.26.1.10

Abstract
Paper