• The Reforms Brought by IFRS 17 and their Effects on Financial Sustainability in the Insurance Industry 

  Măgan (Ancuța), Ramona Melania; Hlaciuc, Elena (SEP ASEM, 2025-05)

  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 ...
• Trends in the Economic Environment – Management Accounting 

  Țârău, Alexandra (SEP ASEM, 2025-05)

  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 ...
• Cryptocurrencies, Web 3.0, Artificial Intelligence — towards a New Philosophy of Money? 

  Zakota, Zoltan; Fandly, Marius (SEP ASEM, 2025-05)

  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, ...
• Financial Literacy, Education and Inclusion: Interconnections and their Impact on Economic and Social Development 

  Stroia (Strian), Adina Nicoleta (SEP ASEM, 2025-05)

  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 ...
• Reducing Inequality as a Vector for Sustainable Development: an Analysis of Sustainable Development Objective 10 in the European Union 

  Rusu, Ciprian-Daniel (SEP ASEM, 2025-05)

  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 ...

View more