This paper analysed the responses of 242 civil servants collected during a survey for public authorities personnel with management or executive responsibilities. The focused on perception respondents regarding key competencies and utility sustainability development expert occupation (SDE). Based assumption that were influenced by multiple factors, impact perceptual theory, agency theory calibrated analysis data. Cronbach’s alpha was used to test reliability received multinominal logistic...

This study offers a comprehensive insight into the realms of economic fraud and risk management, underscoring necessity adaptability to evolving technologies shifts in financial market dynamics. Through application bibliometric methodologies, this meticulously maps relevant literature, delineating influential works, notable authors, collaborative networks, emerging trends. It reviews key research contributions within field, alongside reputable journals institutions engaged academic research....

This study seeks to examine the development of scientific literature concerning Danube Delta, an exceptional ecosystem characterized by its rich biodiversity, which is facing challenges from both climate change and human activities. It aims identify significant trends in research publications 1862 2023. The methodology employed involves a thorough bibliometric examination articles catalogued Scopus database, utilizing specific criteria ensure direct applicability Delta. analysis centers on...

Sanctions should improve business compliance and mitigate the risks of non-conformity. This premise motivated our research led to very interesting results for trinomen performance—transport infrastructure local development strategies—public control. We used a customized Brunswik lens model illustrate decision-making process based on interactions between analysis sanctions in transport sector projected financial judgement, as we have traditionally understood experienced them. clustered...

Based on traditional market theory, this study aims to investigate whether conventional investment slopes affect the unconventional Bitcoin market, considering both normal conditions and crises. This examines three main characteristics of economy-intensive blockchain system, namely reliability, slopes, financial accounting aspects that ultimately determine confidence in choice invest cryptocurrency. The analysis focuses (BTC) during January 2014–April 2023, specifics technology inferences...

The global financial crisis was decisive in reanalyzing the role of corporate governance based on accountability and ethics practices its impact sustainable development. study aims to analyze relevance interdependencies between assessment indicators income efficiency with synergetic effects development social cohesion, offering a distinct contemplation errors reporting. Deviations concerning accuracy statements, flaws process budget creation budgetary execution, poor implementation internal...

This study analyses the evolution of crypto asset market over period 2014-2023 and addresses a series issues relating to global crypto-assets regulations uniformity, opportunity for companies develop crypto-asset transactions, accounting reflection these transactions that impacts sustainable reporting.Working hypotheses are twofold: (a) assets present an increased investment risk (b) there is mutual consensus on valuation assets.Robust economic analysis using ARCH, GARCH, TGARCH, EGARCH...

The research interest in this study stems from the idea that "good business practices" road transportation, concerned with increased care for staff safety, as well regulatory compliance, may have profound social and economic implications.The institutional political actors involved transport developed a common policy rail, road, inland waterway, sea air focusing particular on: development of rules within European Union; establishment trans-European infrastructure networks; provision services...

Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating reports order achieve managerial benefits. This study explores the relationship between and firm valuation, based on accounting information’s predictive value, specifically investigating how EM influences value relevance (VR) of share price. The research focuses a sample audited companies listed...

The Fiscal Anti-fraud Directorate General (DGAF) is a structure of the Romanian public authority whose primary objective fight against tax evasion and customs fraud. activity investigating fraud dismantling transactional chains that lead to prejudicing state budget important both from financial point view social it contributes building trust in safety integrity system. Given need for sustainable legal framework fighting taking into account importance unitary control mechanism able eliminate...

In recent years, commodity investment research has made significant progress.The crisis arising from the Covid-19 pandemic and war in Ukraine highlighted importance of understanding markets rationalizing distribution chains.The main topics relating to commodities are constant flux.The present study conducts a bibliographic analysis based on 920 papers indexed Scopus during 1980-May 2023.The focus was set economic perspectives knowledge map most frequently used themes revealed remarkable...

A testimony of local development resides in infrastructure, thus the construction industry shapes image cities, reflects past strives to an innovative future.The economic aspects reveal treands, interest areas or perspectives sustainable development.The current study develops a statistical explicative investigation on how has developed coastal area Romania, by conducting comparative analysis businesses between two counties area, Constanta and Tulcea.The results point interesting divergent...

This article provides a fresh perspective on the essential question: company reorganisation or bankruptcy?Competitiveness constantly reshapes business environments and strategic planning objectives.Any important management tool for increasing competitiveness should be based effective risk analysis models that can integrate capabilities.Relevant findings regarding process of choosing an optimal pattern are discussed, conclusions study representative sample insolvent companies conducted...

This paper contributes to the development of accounting research by presenting a bibliometric analysis scientific studies that are concerned with fiscal topics during period 2017-2022.The study was carried out on sample 555 articles published specialized journals in field accounting.The clarity presentation is enhanced visual reflection main results help color maps and clustering techniques.The use VOSviewer allowed us present findings an easy-to-interpret graphical representation.Keywords,...

In the quest for integrity and transparency, perception of corruption within a state not only undermines trust in governance but also hinders sustainable progress. This study investigates relationship between education, economic performance, their impact on assessment context development goals. The research framework included data from 14 European countries, members Schengen zone, using panel period 2003-2022. analysis sample indicators guided us to apply further advanced methods. Principal...

Circular economy (CE) research has advanced significantly in recent years areas like environmental science, engineering, and technology. Governance presents CE strategies as imperative compelling, often linked to efforts achieve sustainable business development. However, the financial quantification of a is still underexplored heterogeneous, with multiple streams exploring dimension. The aims this study are twofold: (i) analyze productivity scientific literature conceptual evolution...

In the first part of paper we approached theoretical notions regarding quality life, as a complex feature economic, political, social and ideological factors, which determine human situation in society. The life gives value to man, shows how what extent conditions offer man possibility satisfying his many needs, degree is satisfactory individual. this article, analysed data collected through questionnaire from sample 129 students Faculty Economic Sciences. purpose was collect information on...

The importance of taxation has always had a dual side.While the state is interested in increasing its budget revenues by influencing taxability, taxpayers are reducing their tax obligations.In this regard, concept optimization different meanings depending on interests parties concerned.This paper presents literature review issues and highlights opportunities or challenges associated with mechanism.Tax compliance methods, avoidance fraud subjects particular attention.Topics such as impact...

The study analyses 1,757 peer-reviewed publications indexed in WOS between 2015 and May 2023, with a common theme of analyzing cryptocurrencies from financial point view.The was conducted using bibliometric exploratory analytical methods, particular attention to the dynamics research directions over time.The results have resulted creation comprehensive maps hot topics new trends for crypto assets.Furthermore, mapping international cooperation researchers included analysis revealed remarkable...