IFRS 17 has introduced a fundamental change in the way insurance companies recognise and measure contracts, with significant implications for financial sustainability. While the main purpose of IFRS 17 is to increase the ...
This paper explores the impact of digitalization on management accounting in the context of a changing economic environment. Emphasis is placed on how modern technologies improve decision-making processes through better ...
Computers and computing technology underwent unimaginable development in the second half of the last century, but all of this pales in comparison to what happened after the turn of the millennium. The 21st century, so far, ...
This paper explores the correspondence between financial literacy, financial education, and financial inclusion, as well as the impact these interdependent concepts have on economic and social development. The research was ...
This study aims to explore the literature on the realization of Goal 10, Reduced inequality of Agenda 30, and the extent to which reducing inequality contributes to sustainable development in 27 countries in Europe. The ...
The article addresses the issue of integrating advanced information technologies at the level of financial institutions, arguing the importance of these technologies for sustainable development. The research results result ...
In the context of socio-economic challenges in the Republic of Moldova, the study of the impact of public expenditure management on human rights is particularly relevant, since the effectiveness of budget policy directly ...
Behavioral finance serves as an essential method for illustrating how mindset and perception shape investment choices since conventional wisdom on capital market operations logically and insufficiently captures the reasons ...
This article analyzes the correlation between innovation and economic growth. This paper aims to analyze and explore how economies can successfully increase their capabilities through innovation policy. Innovation is ...
As the globalization process and international trade has taken off, the number of multinational groups significantly increased. Especially for the past century. In this regard, it is important to address the consequences ...
Corporate finance is continuously evolving, placing increased emphasis on various performance indicators. This research evaluates the financial performance of 60 healthcare companies listed on the S&P 500 index, using data ...
This paper focuses on the definition of banking supervision and indicators of effort and effect of banking supervision. The idea of the importance of measuring the effectiveness of supervision through cost-benefit analysis ...
This article investigates the evolving strategic role of Human Resource Management (HRM) in commercial banks, emphasizing its significance in driving sustainable performance across economic, social, and environmental ...
The general objective pursued in the doctoral thesis ”Management of Marketing Communication in the Context of the Development of the Communication Industry and Post-pandemic Challenges” is to establish the impact that ...
In the context of the climate crisis and the depletion of natural resources, the Republic of Moldova has committed, through its Environmental Strategy 2024–2030, to aligning national policies with European objectives for ...
Specialized literature constantly contributes to the examination of practices in a given field and in specific areas such as human resource management it is more than relevant; it also plays an essential role in reflecting ...
The merging of strategic management and sustainability has become a focal point in both academic inquiry and corporate practice, reflecting growing recognition of the need for long-term value creation that integrates ...
Digitalization has become a central theme in the scientific literature dedicated to management consulting, correlated with the transformation of business models, process optimization and adopting new technologies. This ...
This article explores the role of artificial intelligence (AI) in enhancing accessibility for persons with disabilities within Europe’s 112 emergency communication systems. Despite regulatory and ethical commitments to ...
This article investigates the application of neuromarketing technologies as a strategic approach to increasing the attractiveness of banking products and services. Due to the intangible and complex nature of financial ...