bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Brutal Examination: The Efficiency of Defense Policies on Military Expenditure, in the Context of Ukraine War
Authors: Bran Alexandra-Carmen 
Published: July 2023

Abstract
This research endeavors to demonstrate how military spending contributes to increased peace, protection, security, and the safety of a nation’s population. War, however, reveals dishonesty in peacetime with terrible clarity. The Russian invasion of Ukraine in 2022, accompanied by a rise in defense budgets, could offer impetus for reorganizing collaborative defense programs. The risks to Europe must be identified and articulated in order to justify increased defense spending. In retrospect, the conventional danger posed by Russia appears less formidable than previously believed, but the job of restoring depleted capabilities is tremendous. Thus, the European defense policy affords chances to spend more and more effectively - these must be properly reevaluated. The policy has garnered tremendous public interest but has yielded minimal results. It has been robust in terms of rhetoric, but weak in terms of actual military and resource commitments. This essay provides a critical economic analysis of European defense policy. It identifies the policy issue, the economics of the issue, future opportunities, and obstacles to obtaining more and improved spending. The objective is to demonstrate how economic analysis may be applied to the intricacies of European defense policy. Economic efficiency criteria indicate the role of end outputs, substitution, and competition to the design of European defense policy, although military-political considerations are more likely to affect the ultimate outcomes than economic efficiency criteria.
The Impact of Trade Flows on Economic Development in the Black Sea region
Authors: Murăraşu Ioan-Cătălin 
Published: July 2023

Abstract
Research carried out before shows that, although only exports contribute directly to GDP growth, the actual impact of imports on it is not necessarily negative. The increase in the value of imports shows an increase in demand in the domestic market, hence a better purchasing power and standard of living than in some of the exporting countries. Practice shows that many of the poor countries are dependent on exports, which usually consist in raw materials or products without much added value, while the most developed countries have negative trade balances.
The study involves the use of the least-squares method, in EVIEWS 12, to determine the relationship between the annual increase in the volume of foreign trade of the states in the Black Sea region and the annual increase in GDP, respectively the increase in GDP per capita, by estimating simple linear regressions, using annual data from the period of 1990-2021.
The research results show positive relationships between the mentioned indicators in the case of all the states analyzed, showing that even in the Black Sea region, although economies and societies have very diversified structures, often in competition or even in conflict, trade plays an important role for the economic growth, whether the trade balance of the analyzed state is positive or negative.
The Advantages and Disadvantages of Taxation Strategies Applied on MNEs in the European Union
Authors: Tănase Laurențiu-Mihai , Drăghici Irene-Ioana 
Published: July 2023

Abstract
In the context of globalization, the advantages and disadvantages of the taxation strategies of multinational companies include the scope of taxes collected at the state budget, as well as foreign direct investment inflows, both having the possibility to influence economic growth directly or indirectly. In this paper, we tested with unifactorial linear model the theory that direct investment inflows have an insignificant impact on economic growth as well as the impact of collected taxes on economic growth. The research was carried out on four member states of the European Union, namely Germany, France, Romania and Bulgaria, and the data collected covered the period 2012-2021. The research results highlighted that a developed country that has a lower tax rate generated more foreign direct investment inflows and less corporate taxes collected at the state budget than a developed country that has a much higher tax rate, but taxes had a larger contribution to GDP growth when we consider only this variable. On the other hand, a developing country with an average tax rate but a larger economy generated more foreign direct investment inflows and more taxes collected at the state budget than a country with a lower rate and a smaller economy.
The Level of Resources and Quality of the Health System in the Romanian Country
Authors: Breazu Andreea , Olariu Ana Alexandra , Popa Ștefan Cătălin , Popa Cătălina Florentina 
Published: July 2023

Abstract
A good health system is essential for any country to achieve its social, economic, and political goals and to ensure that all citizens have the opportunity to lead healthy and productive lives. A country’s healthcare system can also have an impact on its reputation and competitiveness on the global stage. Several research studies have examined the healthcare system in Romania from a comprehensive perspective. Recently, the topics most studied include healthcare workers and the impact of the pandemic on the healthcare system. This study aims to analyze the level of resources and the quality of the health system in the 42 counties of Romania. Data was collected from national statistics and several indicators were examined in relation to the resources and quality of the healthcare system. The primary indicators for healthcare resources that we used focused on the average number of doctors and hospitals, among others. While, for quality, we evaluated metrics such as the average of natality, mortality, and others. To analyze the data collected on health resources, we used a two-step cluster grouping method in SPSS, and to assess quality indicators, we performed a one-way ANOVA analysis to determine whether there were significant differences in health care quality between areas with fewer resources and areas with more resources. The findings of our research divided the country into four clusters based on the availability of medical resources per one thousand inhabitants, where medical resources are limited and where resources are high. Furthermore, we discovered that there is a statistically significant difference between medical resources and the mortality rate.
What Drives the Economic Activity in the Oil-Producing Countries? An Empirical Evidence for Caspian Countries
Authors: Grigore George-Eduard , MuȘetescu Radu-Cristian , Nicolae Simona , Vlăduţ Oana 
Published: July 2023

Abstract
This study investigates and assesses the economic activity in the five Caspian states - Azerbaijan, Iran, Kazakhstan, Russia, and Turkmenistan over the period from 1998 to 2021. In this regard, we used GDP as the dependent variable, while oil production, global oil price, natural gas production, global natural gas price, exports, and inflation were the explanatory variables in order to investigate and capture their impact on the economic activity in these energy-producing countries. In terms of methodology, we performed the regression models often used in the panel analysis - Common Effects Model and Fixed Effects Model, and also applied various robustness and diagnostic tests, namely: F-test, Jarque-Bera test, Breusch- Pagan LM Test or Chow Test. Our results showed that the Fixed Effects Model provides a more accurate estimation of the economic activity (in terms of GDP), since the exports and the oil production have a direct, positive and statistically significant influence on these economies. For instance, a 10% increase in the exports and oil production generates an increase in the level of GDP of about 0.96% and 3.12%. At the same time, the results showed moderate positive and direct correlations between GDP and inflation, as well as between oil prices and inflation, suggesting that oil prices exert a greater influence on producer prices because of oil’s role as a key input in these oil-exporting countries. Furthermore, by applying the Vector Error Correction model (VECM), our results showed that the variables are not cointegrated and the level of GDP per capita is not influenced by the co-movements of the explanatory variables in the long-run. In this sense, a policy implication of the study would be to develop more intensive co-operation and build new energy trade relationships between the Caspian Countries and other energy-dependent countries, especially the European Countries.
Economic Analysis of the Waste Market in Romania
Authors: Giucă Andreea Daniela 
Published: July 2023

Abstract
Waste recycling is a priority area for political factors in Romania, who must identify possible solutions for the reuse of waste. Over time, many studies have been carried out to determine the economic-ecological aspects and the profitability of using waste as a substitute for raw materials. However, effective solutions in this field have not been identified in Romania, and this situation hindering the activities of specialists in the recycling sector. This paper aims to provide an overview, based on statistical data and research studies, of the environmental markets in Romania, focusing on the waste market. In order to study the key economic and ecological characteristics of the use of waste, the series of statistical data in the field - Sustainable Development - Targets for 2030, published by the National Institute of Statistics (tempo online) were processed and analyzed. Also, another purpose of the article is to highlight the positive and negative aspects in the field of waste recycling in Romania, to identify the flows that should be corrected, and opportunities that could contribute to the creation of this system to meet the European standards imposed by the European Directive.
Domestic Tourist Consumption for Tourist Destinations in Romania in the Period 2014-2019
Authors: Nicolae Iuliana , Nancu Dumitru , Manole Andrei Marcel , Isbasoiu Gheorghe Dan 
Published: July 2023

Abstract
The account Tourism Satellite represents dashboard necessary management performance into the sector tourist composition to him as one indicator system aggregate ensure so much analyze effects direct on economies Nation How and those indirect. shortcomings the account Satellite of Tourism that they are noted into the this article are related to lack the indicators that characterize development durable How and of those who describe phenomenon tourism at the regional level or destinations touristic.
The research question of article is: What is the recorded by the volume consumption value Domestic Tourist at the level destinations tourism from Romania? Methodology used is based correlation analyses from consume Domestic Tourist globally in Romania and volume value of accommodation services into the relative to the number of overnight stays into the accommodation structures tourist for the destinations tourism from Romania. Data which were use are recorded and provided by the National Institute of Statistics, Tourism Satellite Account 2014-2019.
Conclusions extracts have a level of significance analogous to the studies and research in the field and have at the base important determined by practice patterns described. The values that are present into this article can be used by researchers in the field, by local authorities or power plants, such as and by entrepreneurs in the industry tourism.
The Evolution of Agricultural Holdings – Bibliometric Analysis
Authors: Stoica Gabriela-Dalila 
Published: July 2023

Abstract
The survey of the structure of farms is carried out by all the member states of the European Union, with agricultural holding as the statistical unit of measure. Thus, all the member states of the European Union are based on the definition of agricultural exploitation where it is mentioned that “agricultural exploitation means a single unit, both from a technical and economic point of view, with a single management, which carries out its agricultural activities on the economic territory of the EU, either as a primary activity or as a secondary activity”.
The purpose of the paper is to highlight the evolution and importance of studying agriculture, more specifically agricultural holdings, by performing a qualitative and quantitative analysis of the specialized literature. Thus, to achieve the proposed goal, the web of science database was accessed in order to perform a bibliometric analysis. Thus, following the application of the bibliometric analysis, it can be argued that this sector has been given considerable interest, as evidenced by the high number of articles published recently, regarding the analysis of agricultural holdings. By querying the mentioned database, 26,804 scientific articles were found after the phrase “agricultural farms”. Most such papers were published by authors from the US (28.4% of the total number of papers) and China (18.7% of the total number of papers) in the Journal of agricultural and food chemistry (1.52%) and Acta horticulture (1.39%). Because this topic of agricultural holdings is vast and many countries are involved in approaching it in different ways, further studies are recommended on analyzing the evolution and importance of agricultural holdings in different countries and identifying the discrepancies between them.
A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion
Authors: Amzuică Bogdan-Florian , Mititelu Roxana-Adriana 
Published: July 2023

Abstract
The research on the effects of new management and accounting paradigms in the VUCA world on tax evasion has been extensively reviewed in this work. The complexity of tax systems and inequality are the major causes of tax evasion that are the subject of the research. The study’s questions center on how the new management and accounting paradigms affect tax evasion and how businesses use to reduce their tax obligations. The primary issues covered in the literature review are how governments have adopted these new tactics and how this new paradigm has resulted in less tax evasion, thanks to the enforcement measures. The government has improved its data analytics capabilities and coordination with the appropriate authorities. The implications of tax evasion and how it has affected governance are major topics of discussion. The main topic of discussion is how this new paradigm has significantly impacted the government’s approach to the problem of tax evasion. A thorough analysis of the literature on the effects of new management and accounting paradigms in the VUCA environment on tax evasion is provided in this study as a contribution to the area. It offers insightful information on businesses’ tactics to reduce their tax obligations and the effects on the tax system. Also, it offers suggestions for how governments might respond to the problems brought on by the new management and accounting paradigms.
Human Resources Disclosure in the Annual Reports: A Case of Romanian Listed Companies from the Medical and Pharmaceutical Industry
Authors: Bratu Ana-Maria , Lungu Camelia Iuliana 
Published: July 2023

Abstract
The main objective of this paper is to determine whether corporate characteristics reflecting financial performance, size, and information on internal and external audit, or performance management are determinants of human resources disclosure in the annual reports. In this paper, information from annual reports of six Romanian companies listed on the Bucharest Stock Exchange are collected for the years 2012-2021, using content analysis. The data was analyzed using descriptive statistics and correlation analysis. Moreover, the multiple linear regression is applied to cross-sectional panel data in order to determine the effects of human resources disclosure index in relation to return on assets (ROA), return on equity (ROE), leverage, number of employees, company size, company age, the existence of an Audit Committee, the auditor type and performance management. The results show that the age of the company and the existence of the Audit Committee are the most significant variables positively correlated with disclosure of human resources information. Furthermore, leverage is another significant variable, however, negatively associated with the level of company disclosure in the annual report. The variables ROA, ROE, number of employees, company size, type of auditor and performance management do not have a significant impact on human resources disclosure in the case of Romanian listed companies from the medical and pharmaceutical industry.
Empirical Assessment of Carbon Reduction and Energy Transition Targets of European Companies
Authors: Dragomir Voicu D. , Dumitru Mădălina , Duţescu Adriana , Perevoznic Mădălina Florentina 
Published: July 2023

Abstract
The paper presents an analysis of the carbon reduction and energy transition targets set by all companies included in the STOXX All Europe 100 index. This is an emerging topic, and the scientific literature is scarce. We employ a quantitative research method, as we extract by hand the targets from various sources: corporate annual reports, Refinitiv Database, Science Based Targets etc. The research question is: Which are the directions of corporate European strategies regarding carbon emissions and reduction targets? The total number of emissions reduction targets in the sample is 427, while renewable energy targets are 89, efficiency targets are 33, and electric vehicle adoption targets are 29. The analysis reveals that most of the targets are set for a short or medium time frame. Also, most of them are expressed in absolute terms and some of them have already been achieved. The research has implications for policy setting, as we show that the regulations should be an incentive for companies to strive to achieve meaningful targets. Thus, the results show that longer term targets are more difficult to track, and progress is less disclosed in the annual reports. The countries in which the sample companies are headquartered are not yet on track to achieve the goals of the Paris Agreement, which means that environmental and disclosure policies need to be improved.
Green Accounting and Reporting – Achievements So Far and Opportunities Ahead: Critical Research of Sustainability Reports of Romanian Companies
Authors: Mansour Stoian Lăcrămioara , Spătariu Elena Cerasela 
Published: July 2023

Abstract
Green accounting approach is a lever that incites all the organizations towards those activities and sustainable development strategies, where nature is above wealth, the value systems are above the corporations and humanity values more than artificial intelligence. Calculating environmental indicators represents both a management and a reporting tool. This study brings to the fore the benefits of reporting green accounting indicators at the level of organisations that report sustainability information and highlights practices for reporting green accounting elements using qualitative research methods. The results showed the relevance of introducing environmental accounting in the current activity of organizations, but also the need to standardize reporting in this sustainability field. We propose a critical analysis of the content of sustainability reports.
Determinants of Audit Quality and Connections with Economic Development and Education
Authors: Păcuraru-Ionescu Cătălin-Paul , Cîmpan Marius , Borlea Sorin Nicolae 
Published: July 2023

Abstract
The audit has been mentioned in documents since antiquity, even if the term is not the same, and its connotations have undergone major changes. There are many topics in the economic literature connected with the audit, but one of the most important and debated by specialists is the quality of the audit. And this was viewed over time in continuous evolution. A multitude of possible determinants have been stated theoretically and investigated empirically. Our study mentions several such factors, the ones that were the most stable over time, remaining continuously in the attention of researchers. Since they are very numerous, I have cataloged them by belonging to one of the elements that revolve around the audit: the inputs to the audit mechanism, the processes, outputs and results from the audit mechanism, the market context, premature approvals or methods and practices to reduce voluntary quality. I did not select the determinants randomly, but in such a way that some macroeconomic factors of the quality of the audit can be deduced from them. We thus identified that, at least theoretically, audit quality can be associated with economic development, general education, and financial education. To research these associations, we resorted to international data, performing both univariate and bivariate descriptive analysis based on maps, as well as a multivariate analysis based on hierarchical clustering. Due to the different typology of the available variables, we performed standardization to bring them all to the same statistical distribution, with possible values between 0 and 100. Hierarchical clustering uses Ward linkage for the grouping of units and the Euclidean distance between them. The groupings show a certain hierarchy between the groups in relation to the observed variables, but this is not perfect, as there are also atypical behaviors. We managed to identify some common behavioral patterns of the world’s countries, which we analyzed both economically and geographically.
The Role of Accountants and the Accounting Profession in Achieving the Sustainable Development
Authors: Petricică Alis Elena 
Published: July 2023

Abstract
Sustainability, an increasingly addressed business principle, has begun to take place in modern business systems and become a focus for ways of assessing corporate performance in all three dimensions of the environmental, social, and economic spheres. Thus, the accounting profession and accountants have a key role in the core of active business for the achievement of sustainable development objectives. This aim at enabling financial and non-financial activities to be carried out in an honest way towards society the environment and according to universally valid principles that want to improve the quality of life and business.
The literature frequently highlights the need to expand the evolution of sustainable development through various spheres of action. This paper intends to outline the current context on the contribution made by accounting professionals towards sustainable development and their efforts towards this direction. Using a qualitative research methodology, the initiatives organized by accounting regulatory bodies and representatives of the accounting profession will be analyzed. The aim of the current paper is to contribute to the literature in the field of finance and accounting by highlighting the role of accountants around sustainable development and presenting the various attempts, which have started from the accounting profession, to support the goals for sustainable development, presented in the framework of the 2030 Agenda for Sustainable Development - 2015 by UN.