The main objective of the proposed study is to analyse how the implementation of Artificial Intelligence (AI) systems can influence the socio-economic performance of companies across different sectors in the European Union. In this context, we selected and processed companies data from 27 EU...

The main objective of the proposed study is to analyse how the implementation of Artificial Intelligence (AI) systems can influence the socio-economic performance of companies across different sectors in the European Union. In this context, we selected and processed companies data from 27 EU...

The complexity of economic life in the competition imposed by the market economy requires a continuous search and use of the most rational and efficient organizational forms and methods of managerial accounting and therefore of production cost calculation. The implementation of such method must...

The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system. The issues considered are related to the reference period and the shape, structure and...

In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements. Nowadays the two accounting systems, the French and Anglo-Saxon, tend to...

In this paper I intend to critically discuss the measures that our "elect" have developed and implemented to restore budgetary balance by Law no. 118 of 30.06.2010, namely the 25% reduction in the budgetary "wages" and 15% of public sector social benefits (unemployment, growing baby, etc.). The...

Longevity risk has become a major challenge for governments, individuals, and annuity providers in most countries, and especially its aggregate form, i.e. the risk of unsystematic changes to general mortality patterns, bears a large potential for accumulative losses for insurers. As obvious risk...

Applicants for any given job are more or less suited to fill it, and the firm will select the best among them. Increasing the wage offer attracts more applicants and makes it possible to raise the hiring standard and improve the productivity of the staff. Wages that optimize on the trade-off...

This paper empirically analyzes a particular type of notes observed in securitization transactions: combination notes. Combination notes are formed by combining parts of two or more tranches of securitization transactions, where one part usually consists of a share of the first loss piece. It is...

This paper analyzes the impact of heterogeneous (social) preferences on the weighting and combination of performance measures as well as on a firm’s profitability. We consider rivalry, egoism and altruism as extreme forms within the continuum of possible preferences and show that the principal...