Annales Universitatis Apulensis Series Oeconomica

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

Numărul curent: 26/2024 volumul 1

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

Autori:
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

Cuvinte cheie: SICAP, technological evolution, public sector, public procurement, public funds JEL
Coduri JEL:
DOI: 10.29302/oeconomica.2024.26.1.1

Abstract
Lucrare

2. TESTING THE VALIDITY OF CAPM ON BUCHAREST STOCK EXCHANGE

Autori:
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

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

Abstract
Lucrare

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

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

Cuvinte cheie: estimates, fair value, risks
Coduri JEL: ioana.ciurdas@econ.ubbcluj.ro
DOI: 10.29302/oeconomica.2024.26.1.3

Abstract
Lucrare

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

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

Cuvinte cheie: Whistleblowing, Reporting, Protection, Legislation, Corporate wrongdoing
Coduri JEL:
DOI: 10.29302/oeconomica.2024.26.1.4

Abstract
Lucrare

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

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

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

Abstract
Lucrare

6. UNDERSTANDING THE CHALLENGES OF CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION

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

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

Abstract
Lucrare

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

Autori:
Constanța POPESCU
Loredana-Mihaela RÎNJEA

Cuvinte cheie: stress, manager, stressors, coping strategies, efficiency.
Coduri JEL: tantapop@yahoo.com
DOI: 10.29302/oeconomica.2024.26.1.7

Abstract
Lucrare

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

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

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

Abstract
Lucrare

9. USE OF BIG DATA IN SALES MANAGEMENT

Autori:
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

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

Abstract
Lucrare

10. METHODS FOR MEASURING FISCAL FRAUDAND EVASION

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

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

Abstract
Lucrare