The author presents one of the non-traditional aspects of the theory of separation of powers in the historical and legal framework of the development of the concept of neutrality of the head of state, and at the present ...

The aim of the paper is to identify the regression methodology capable of evaluating land resources in the Republic of Moldova under the aspect of criteria for the consolidation of agricultural land. The value of the plots ...

The evolving landscape of financial reporting necessitates continuous updates and modifications in accounting policies and estimates to ensure the relevance and reliability of financial statements. This article explores ...

Information and communication technologies are one of the most important factors in the efficient operation of the bank’s internal control system. The development of new technologies and their inclusion in the information ...

The relevance of studying non-governmental organizations (NGOs) in Ukraine is determined by their significance in enhancing the resilience potential of local communities within limited timeframes and constrained resource ...

European consumers are increasingly concerned about environmental challenges and, benefiting from a wide range of alternatives, they prefer to opt for those perceived to have the least negative impact on the environment ...

The unprecedented contraction of the airflight transport sector caused by the COVID-19 pandemic, European Commission’s regulations aiming for carbon neutrality by 2050, as well as the industry’s slow recovery rate and high ...

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 ...

Economic crime includes fraud, tax evasion, money laundering, corruption, and other illegal activities. It usually arises from the desire to avoid the high costs associated with regulatory compliance. Taxes perceived as ...

The field of corporate finance is constantly changing, with a strong focus on various performance metrics. This study examines 64 healthcare companies listed on the S&P 500 index over the period from 2014 to 2023. Using a ...