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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Lungu, Alexandrina
(SEP ASEM, 2025)
This article explores modern methods used in assessing going concern within financial audits, highlighting the shift from traditional, indicator-based evaluations to advanced techniques powered by artificial intelligence ...
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Gurin, Diana
(SEP ASEM, 2025)
Since the activities of the state encompass an increasingly broad range of areas such as defense, education, culture, health, etc., they lead to an increase in the financial needs that must be covered. The main function ...
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Frunză, Ana
(SEP ASEM, 2025)
Stock option plans are financial instruments used by companies to attract, motivate and retain key employees by giving them the opportunity to purchase company shares at a preferential price during a specified period. These ...
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Moraru, Maxim
(SEP ASEM, 2025)
This study investigates how the implementation of ESG auditing practices affects corporate financial performance and stakeholder engagement. Through a qualitative analysis focused on the link between ESG standards and ...
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Cricovan, Daniela
(SEP ASEM, 2025)
This article presents the results of the diagnosis of the break-even point for products manufactured by the joint company „Lafarge Ciment”. It was found that in the production of cement the preponderent share goes to ...
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