IREK – AESM: Institutional Repository of Economic Knowledge
DSpace is a digital service that collects, preserves, and distributes digital material. Repositories are important tools for preserving an organization's legacy; they facilitate digital preservation and scholarly communication.
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Recently Added
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Mazas Pérez-Oleaga, Cristina; Alexeeva Alexeev, Inna
(ASEM, 2025-04)
Linear Discriminant Analysis (LDA) is used to identify the organizational, sectoral, innovation-related, and gender-based factors that best predict business investment in Research and Development (R&D) across a global ...
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Iachimovschi, Anatolie
(ASEM, 2025-04)
The approach to the concept of reasonable assurance in the audit of financial statements is treated exhaustively by the professional standards in the field and at the same time in a relative format in terms of the perception ...
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Grumeza, Dumitru
(ASEM, 2025-04)
Artificial intelligence (AI) is fundamentally transforming financial auditing, providing advanced solutions for automation, predictive analytics, and fraud detection. As companies adopt AI-powered technologies, audit ...
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Tighineanu, Alexandra
(ASE, 2025)
Employees in any workplace, whether physical or virtual, have certain fundamental rights to privacy. These rights form the cornerstone of a healthy, respectful work environment and are often legally protected. In this ...
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Dascalu, Iulian; Dumitriu, Andrei; Mihaila, Svetlana ; Grosu, Veronica
(ASEM, 2025-04)
This study explores accounting-tax expertise beyond its traditional role, proposing a qualitative framework based on four criteria, namely: relevance, utility, conclusion and opportunity. To achieve this objective, the ...
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