Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 2 | Vol. Numărul 23

31 December 2021

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Articole
1. THE PROCESS OF DIGITALIZATION OF AN ACCOUNTING ORGANIZATION USING ERP SYSTEMS
Authors
Author Laura-Eugenia-Lavinia BARNA - Bucharest University of Economic Studies ORCID: 0000-0003-2068-4422
Author Bogdan-Ștefan IONESCU - Bucharest University of Economic Studies ORCID: 0000-0003-0021-2938
Cuvinte cheie: digitalization, ERP systems, accounting, organization, process
Coduri JEL: M15, M40, M41, M42

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2. A THEORETICAL APPROACH ON THE SUSTAINABLE DEVELOPMENT STRATEGY FOR HIGHER EDUCATION
Authors
Author Teodora Odett BREAZ - Lucian Blaga University Sibiu ORCID: 0000-0002-2866-885X
Cuvinte cheie: sustainability, university, OECD, SDG, e-learning
Coduri JEL: M20, I20

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3. MARKETING STRATEGIC ASPECTS IMPROVING THE COMPETITIVENESS OF MEAT PROCESSING ENTERPRISES IN THE LOCAL MARKET OF UKRAINE
Authors
Author Oleksandr FEDORCHUK - Kherson State University ORCID: 0000-0003-4732-8305
Author Svetlana BOLILA - Kherson State University ORCID: 0000-0002-9689-6774
Cuvinte cheie: meat processing enterprise, competitiveness, local food market, marketing strategy, marketing complex
Coduri JEL: 31, Q13

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4. RURAL TOURISM - A VIABLE ALTERNATIVE FOR THE CONSUMPTION OF TOURISM SERVICES IN THE CONTEXT OF THE COVID-19 PANDEMIC
Authors
Author Iuliana Petronela GÂRDAN - Spiru Haret University ORCID: 0000-0003-2757-1308
Author Claudia Gabriela BAICU ORCID: 0000-0002-1423-6108
Author Daniel Adrian GÂRDAN - Spiru Haret University ORCID: 0000-0003-2569-6801
Author Ana-Maria MIHALI - Spiru Haret University ORCID: 0000-0001-5664-9843
Author Raluca CREȚOIU - Spiru Haret University ORCID: 0000-0002-7159-4614
Cuvinte cheie: rural tourism, the COVID-19 pandemic, changes in tourists' behavior, anxiety
Coduri JEL: L83, M30, Z32

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5. IMPLEMENTATION OF PROCEDURES FOR DELIMITING ENVIRONMENTAL COSTS FOR EFFCIENT MANAGEMENT FOLLOWING THE EXAMPLE OF THE ELECTRICAL LIGHTING EQUIPMENT INDUSTRY
Authors
Author Mihaela (Ștefan) HINT - 1 Decembrie 1918 University ORCID: 0000-0001-8472-0803
Cuvinte cheie: electrical lighting equipment industry; managerial accounting; model matematic; costuri de average
Coduri JEL: M40, M31, G21

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6. ANALYSIS OF THE CORRELATIONS BETWEEN THE DEGREE OF INDEBTEDNESS AND THE PERFORMANCE OF THE ECONOMIC ENTITIES FROM EMERGING ECONOMY
Authors
Author Anatol MELEGA - Ştefan cel Mare University ORCID: 0000-0003-4763-0520
Author Anamaria Geanina MACOVEI - Ştefan cel Mare University ORCID: 0000-0002-7995-1145
Author Anamaria Geanina MACOVEI - Ştefan cel Mare University ORCID: 0000-0002-7995-1145
Author Marian SOCOLIUC - Ştefan cel Mare University ORCID: 0000-0001-6378-6686
Cuvinte cheie: BRICS, performance, emerging market, key performance indicators
Coduri JEL: M40, C22, F23, F38

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7. REFLECTION OF THE PANDEMIC CRISIS EFFECTS IN THE FINANCIAL REPORTS. AN OUTLOOK ON HORECA INDUSTRY
Authors
Author Carmen SCORȚE - University of Oradea ORCID: 0000-0002-6959-9678
Author Daniela ZĂPODEANU - University of Oradea ORCID: 0000-0002-5770-0505
Author Luminișa RUS - University of Oradea ORCID: 0000-0003-4636-0864
Cuvinte cheie: accounting information, financial indicators, government aid, operational activities, pandemic crisis
Coduri JEL: L51, L83, M40, M41

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8. ASSESSMENT OF THE ENTREPRENEURIAL ECOSYSTEM IN THE REPUBLIC OF MOLDOVA: OPINION OF ENTREPRENEURS
Authors
Author Alexandru STRATAN ORCID: 0000-0001-7086-8604
Author Natalia VINOGRADOVA ORCID: 0000-0003-4485-668X
Author Alexandra NOVAC ORCID: 0000-0002-4158-4917
Author Alina IANIOGLO ORCID: 0000-0003-2845-471X
Author Lidia MAIER ORCID: 0000-0001-6781-9764
Cuvinte cheie: entrepreneurial ecosystem, entrepreneurship, small and medium-sized enterprises (SMEs), business environment, Republic of Moldova
Coduri JEL: L26, L53, K29

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9. THE IMPACT OF MACROECONOMIC INDICATORS ON PUBLIC DEBT DYNAMICS
Authors
Author Alin -Vasile STRĂCHINARIU - Alexan I. Cuza University ORCID: 0000-0001-7645-2941
Cuvinte cheie: euro area, multiple regression, public debt
Coduri JEL: E44, E60

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10. A MODEL OF MARKETING PRODUCT IN RELIGIOUS HERITAGE SITES: CASE STUDY FOR THE MONASTERY OF HODOS-BODROG
Authors
Author Andreea STRÂMBU-DIMA - Bucharest University of Economic Studies ORCID: 0000-0002-0822-5955
Cuvinte cheie: cultural product, Religious Heritage Site, cultural marketing, marketing, model
Coduri JEL: M31, L83, L31

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11. DEVELOPING A CONCEPTUAL MODEL FRAMEWORK ON SETTING NEGOTIATION STRATEGIES IN AUDIT DECISION-MAKING PROCESSES
Authors
Author Anca Diana SUMĂNARU - West University of Timisoara ORCID: 0000-0002-4921-5147
Cuvinte cheie: engagement risk, client pressure, bargaining power, conceptual model, decision.
Coduri JEL: M42

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12. FACETS OF THE MARKETING COMMUNICATION FOR PROMOTING THE ROMANIAN INDUSTRIAL CULTURAL HERITAGE
Authors
Author Călin VEGHEȘ - Bucharest University of Economic Studies ORCID: 0000-0002-1911-9461
Author Laurenșiu STOENICĂ - ARTIFEX University of Bucharest ORCID: 0000-0002-9829-7222
Cuvinte cheie: cultural heritage, marketing communication, industrial heritage, cultural tourism
Coduri JEL: M31, Z32

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13. THE OBJECT OF AUDITOR-CLIENT'S RELATIONSHIP A THEORETICAL APPROACH
Authors
Author Măgdaș Nicolae - Babeş - Bolyai University of Cluj - Napoca ORCID: 0000-0001-6595-468X
Cuvinte cheie: auditor, client, relationship, UK, professional bodies
Coduri JEL: M40

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14. ROMANIAN PHARMACEUTICAL SECTOR - BEFORE AND DURING THE COVID-19 PANDEMIC
Authors
Author Mihaela Cristina BOITOR ORCID: 0000-0002-1512-0676
Author Gabriela -Mihaela MUREȘAN ORCID: 0000-0001-6715-740X
Cuvinte cheie: creative accounting, financial statements, manipulation, pandemic, pharmaceutical sector
Coduri JEL: M15, M40, M41, M42

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