Hate crimes differ from other types of crimes by the motive of the perpetrator, the presumed vulnerable situation of the injured person, as well as by their relationship to the group of people. Hate crime is the most serious ...

This research examines how the United Nations (UN) responded to two of the most significant health crises of the 21st century: the Ebola outbreak in West Africa (2014–2016) and the COVID-19 pandemic (beginning in 2020). ...

Due to the modernization of individuals' thinking within a society, their perceptions of life and the way of living in a broad sense change rapidly and uncontrollably. In modern society, we observe that even the concept ...

Succession is a specific transmission, it is clearly delimited from all other patrimonial transmissions, which can only be carried out between persons in existence at the time of their occurrence. Thus, in order not to ...

In this article we propose to make an analysis and evaluation of some aspects related to the application of legislation regarding the establishment of judicial protection measures, the grounds, forms and principles of ...

From an accounting perspective, information on intellectual capital must be presented in both financial and non-financial statements. In order to make the most balanced and realistic forecast for the future, it is necessary ...

The article investigates university cost accounting in the Republic of Moldova (RM), highlighting the need to adopt internationally recognised practices to strengthen financial sustainability and transparency. The research ...

The present study aims to map the thematic evolution and existing gaps in scientific research on budgeting, with a focus on sector-focused papers published internationally between 1975-2025. The research was carried out ...

The concept of Corporate Social Responsibility (CSR), although introduced several decades ago, continues to evolve actively and is now more relevant than ever. Researchers are expanding their studies by exploring CSR from ...

This study investigates how the implementation of IFRS 15 affects revenue recognition practices within the software industry, with a particular emphasis on the role of Artificial Intelligence (AI) in enhancing financial ...