Latest Communications of International Proceedings articles

28
Aug
2023

Professional Training in The South-East Region of Romania: Analysis And Implications in The Agricultural Sector

Research in Economics, Finance, and Accounting: 41ECO 2023
The research focuses on vocational training in the South-East Region of Romania and its implications in the agricultural sector. The study proposes to evaluate the effectiveness and relevance of the professional training programs implemented in the SE Region of Romania in the period 2018-2022. In…
28
Aug
2023

Activating Methods and Factors Influencing the Choice Of Fields Studying the Accounting Profession

Research in Economics, Finance, and Accounting: 41ECO 2023
The profession of accountant is an indispensable profession for the proper functioning of any enterprise in a market economy. The accounting profession is constantly evolving, therefore the article fills the existing research gap in this field and is a contribution to further research in this…
28
Aug
2023

The Optimal Distribution of Production and Investments by Operating Units in Mining Enterprises

Research in Economics, Finance, and Accounting: 41ECO 2023
This paper intends to present different models for determining the profitability of mining enterprises related to efficient mining investment process. After presenting a large literature review of the beginnings related to this issue, the article deals with models related to the optimal distribution of production and…
28
Aug
2023

Auditing in the Time of Covid-19 and Trends in Auditor Reporting in Romania: A Synthesis and Opportunities for Research

Research in Economics, Finance, and Accounting: 41ECO 2023
The goal of the audit process is to gather enough pertinent audit information to allow the auditor to provide an opinion on the financial statements. The final auditor's report is the most obvious means of communication between the auditor and those who will be using…
28
Aug
2023

How Does the Auditor Orbit the Audit Engagement? The Effects of Audit Firm Rotation on Auditor Independence and Audit Quality

Research in Economics, Finance, and Accounting: 41ECO 2023
Another trip around the sun? The goal of the audit process is to gather enough pertinent audit evidence to allow the auditor to provide an opinion on the financial statements, at the end of the financial year. Hence, the audit report is the most obvious…
28
Aug
2023

Comparative Cross-Market Research of ICT Industry Impact on World Goods Markets: a Quantitative Research

Research in Economics, Finance, and Accounting: 41ECO 2023
The rapid advancement of information and communications technology (ICT) has had a transformative impact on global markets. This article presents a comparative cross-market research study aimed at understanding the influence of the ICT industry on global goods markets, encompassing both advanced and developing economies. It…
28
Aug
2023

Theoretical And Practical Considerations On The Valuation Of Revenue From Contracts With Customers Under IFRS 15

Research in Economics, Finance, and Accounting: 41ECO 2023
The dynamism and the extent of the evolution of economic and social life have led to the development of society as a whole and the progress of economic structures. In these circumstances, the needs of users of financial and accounting information are becoming more and…
28
Aug
2023

World Crisis and Inflation Processes of Recent Years: Causes and Consequences

Research in Economics, Finance, and Accounting: 41ECO 2023
The article is devoted to the study of the period of the greatest crisis and the greatest inflationary growth in the last three decades. Particular attention in the research is given to defining the features of the current crisis, establishing the cause of the emergence…
28
Aug
2023

Revenues And Productivity of Romanian Agriculture: A Brief Analysis 2021

Research in Economics, Finance, and Accounting: 41ECO 2023
The paper focuses on analyzing the relationship between revenue and productivity of employees in the agricultural sector in Romania in 2021. The analysis of the data of the National Institute of Statistics revealed an interesting correlation between the income and productivity of the employees in…
28
Aug
2023

Financial Aspects of Supporting Ukrainian Refugees

Research in Economics, Finance, and Accounting: 41ECO 2023
Background: Warfare in Ukraine meant that in 2022 many countries, including Poland and other European, focused mainly on helping refugees from Ukraine and humanitarian transports. The assistance took on various forms - from basic humanitarian support, through in-kind help, financial and military assistance. Poland launched…