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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Volume 13, Number 1, Year 2025| 1. ANALYSIS OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE LABOR MARKET IN THE EUROPEAN UNION | 
Download | | Author(s): Alina Iuliana Tabirca, Ioan- Marius Dragoi, Cosmin- Alexandru Stefan, Cristina Roxana Calinoiu (ionescu) | | DOI: 10.4316/EJAFB.2025.13101 | | Abstract: The impact of Artificial Intelligence (AI) in the European Union (EU) is profound and is felt in all sectors. AI, a branch of computer science that mimics human intelligence, is transforming the work landscape through automation and innovation. In the EU, governments promote public-private collaboration to integrate AI into different industries, from healthcare to sustainable agriculture. Automation frees up human resources for strategic activities but also reconfigures the requirements of the labor market, generating new jobs such as data analysis. However, evolution also brings challenges related to employment, requiring investment in lifelong learning and reskilling. Economic projections point to a significant impact of AI on EU GDP, with estimates reaching up to 10% by 2030. However, the correct adaptation of the workforce is essential to realize this technology's full potential and ensure a fair and sustainable transition to the future of work in the EU. Our article complements the literature on Artificial Intelligence. We carry out the analysis of the field and the impact generated by technological advancement on the labor market in the European Union. Thus, our paper follows three main points, as follows: in the first part of the study, we will resort to the analysis of the influence of AI on European companies; the second part focuses on the European Union's policies and initiatives regarding the use of Artificial Intelligence in the workplace, and in the third part, we present the advantages, challenges, as well as the future of new technologies. | | Keywords: Artificial Intelligence; European Union; Digitalization; Labor Market; Workforce. |
| 2. RISKS AND STRATEGIES IN FINANCIAL FRAUD: A BIBLIOMETRIC AND LEGISLATIVE APPROACH |
Download | | Author(s): Dumitru Filipeanu, Claudia- Elena Grigoras- Ichim, Lucia Morosan- Danila | | DOI: 10.4316/EJAFB.2025.13102 | | Abstract: Financial stability, organisational reputation and public trust. This study analyses fraud from a theoretical perspective, highlighting the main types of fraud, the determining factors and effective prevention and control strategies. Through a detailed bibliometric analysis, current trends in fraud research are investigated, with a particular emphasis on the use of advanced technologies, such as artificial intelligence and data mining, in fraud detection. The study also examines the relevant legislative framework in Romania and the European Union, including regulations on corruption, money laundering and tax evasion. The conclusions emphasize the need for an integrated approach to fraud prevention, combining compliance measures, internal controls and advanced technological solutions. This research contributes to understanding the complexity of the fraud phenomenon and provides practical directions for the effective management of associated risks in the economic and institutional environment. | | Keywords: Fraud; Financial Risk; Prevention; Audit; Regulation; Compliance; Artificial Intelligence. |
| 3. BRIEF ANALYSIS ON THE EMPLOYERS' COMPLIANCE WITH THE LEGAL PROVISIONS ON THE PREPARATION AND COMPLETION OF THE GENERAL REGISTER OF EMPLOYEES |
Download | | Author(s): Maria- Cristina Balaneasa (born Ichim), Oana Nesteriuc | | DOI: 10.4316/EJAFB.2025.13103 | | Abstract: The present study aims to provide a brief presentation of the legal framework regarding the employers' duty to register the individual employment contracts on a specially designated platform as well as an analysis of the control activities carried out by the Labour Inspection authority concerning the compliance with the legal provisions on preparing and completing the General Register of Employees. | | Keywords: General Register Of Employees; Labor Inspectors; Employees; Labor Inspections; Sanctions. |
| 4. THE IMPACT OF FINANCIAL AND NON-FINANCIAL MOTIVATION ON JOB PERFORMANCE
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Download | | Author(s): Nicoleta Valentina Florea, Gabriel Croitoru, Daria Florea, Mihai Bogdan Croitoru | | DOI: 10.4316/EJAFB.2025.13104 | | Abstract: Employee motivation is a critical determinant of job performance, influencing productivity, job satisfaction, and organizational success. This study examines the relative impact of financial and non-financial motivation on employee performance, using Herzberg's Two-Factor Theory and Self-Determination Theory as theoretical frameworks. While financial incentives such as salaries, bonuses, and benefits drive short-term productivity, non-financial motivators - including career development opportunities, job security, recognition, and a supportive work environment - have a more significant and lasting impact on employee engagement and commitment. Using a quantitative methodology, this research surveyed 112 employees from diverse industries in the South Muntenia region of Romania, analyzing data through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that while financial motivation positively influences performance, non-financial motivators exert a stronger effect, fostering sustained engagement and long-term organizational commitment. These findings highlight the necessity of an integrated motivational strategy that balances financial rewards with intrinsic motivational drivers to enhance overall workforce performance. | | Keywords: Employee Motivation; Job Performance; Financial Incentives; Non-financial Rewards. |
| 5. INTERNAL AUDIT AND ESG: STRATEGIC CONVERGENCE FOR SUSTAINABILITY IN LISTED COMPANIES IN ROMANIA |
Download | | Author(s): Marioara Hritcan, Florin Boghean, Constantin C. Hritcan | | DOI: 10.4316/EJAFB.2025.13105 | | Abstract: In a global context dominated by increasingly high sustainability requirements, ESG (Environmental, Social & Governance) criteria have become essential in assessing corporate performance and organisational responsibility. This transformation involves redefining the role of internal audit, which can no longer be limited to financial compliance verification, but must be actively involved in assessing ESG processes, monitoring non-financial risks and supporting sustainable governance. This paper explores the strategic convergence between ESG and internal audit through a conceptual and practical approach. Recent European regulations (CSRD, ESRS), the current Romanian framework (BVB 2024 Corporate Governance Code), and contributions from international literature are analysed. Based on these, the article proposes a framework of good practices for ESG auditing and a set of performance indicators (KPIs) that allow the assessment of the maturity and effectiveness of the audited processes. The conclusions highlight the need to reconfigure internal auditing as a strategic partner in the sustainable transition, suggesting future directions for research and action. In this new organisational landscape, internal audit becomes an essential vector of trust, transparency and long-term accountability. | | Keywords: Internal Audit; ESG; Sustainability; Corporate Governance; Bucharest Stock Exchange. |
| 6. THE GREATEST ENTREPRENEURS OF EVER: EXPLORING ECOPRENEURSHIP OF BALANCING ENVIRONMENTAL RESPONSIBILITY AND ETHICAL MANAGEMENT |
Download | | Author(s): M. Moses Antony Rajendran, A. Naufal Fahad, Karthik Mohan, V. Jothi Francina, Alexandru- Mircea Nedelea, Cristina Gabriela Cosmulese | | DOI: 10.4316/EJAFB.2025.13106 | | Abstract: Tree without roots falls any time. Remembering the True Egyptians and their laws are very essential every time in the World. Important laws for entrepreneurs are not polluting air, water, land and people. Profit and wealth maximisation are very important for every organisation however how we are making a profit in the modern world is very important for the quality of life of every one and the environment. Ecopreneurship, or ecopreneurism, involves starting profitable businesses to tackle environmental problems through cutting-edge tech and green practices. This research article looks into the qualities and approaches of thriving ecopreneurs zeroing in on effective company leadership that boosts environmental sustainability and a welcoming workplace. This article shines a light on the traits of business owners who strike a balance between caring for the environment and running things aiming to uncover methods that do good for both the Earth and its inhabitants. | | Keywords: Ecopreneurship; Environmental Sustainability; Ethical Governance; Inclusive Work Environment; Corporate Management. |
| 7. HOSPITAL PERFORMANCE EVALUATION IN ROMANIA THROUGH THE "DIAGNOSIS RELATED GROUPS" SYSTEM
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Download | | Author(s): Sorinel Toderas Siretean, Veronica Grosu, Mihaela- Ionela Socoliuc | | DOI: 10.4316/EJAFB.2025.13107 | | Abstract: This study analyses the impact of using the Diagnosis Related Groups (DRG) system in public hospitals in Romania, looking at the main hospital performance indicators: average length of stay, bed occupancy rate, weighted case tariff (WCT) and case complexity index (CCI). The data analysed show a steady decline in the average length of hospital stay, associated with the development of day hospitalisation and outpatient services, as well as investments in infrastructure and modern medical equipment. Bed occupancy rates have varied significantly, but with a general upward trend, reflecting more efficient patient flow management and the adaptation of hospital structures to the real needs of the community. The increase in this indicator indicates both a more rational use of available resources and a better capacity to respond to complex medical demands. The WCR and CCI indicators showed an upward trend, reflecting improvements in the quality of medical care, diversification of services offered and optimisation of resource use. The evolution of these parameters demonstrates that the DRG system can stimulate medical and financial performance when supported by coherent health policies and consistent investment. The results highlight the importance of the DRG system as a management and financing tool capable of aligning the allocation of funds with the complexity and real needs of the patients treated. The study also highlights the need for continuous training of healthcare units to respond effectively to both the current demands of patients and the challenges posed by exceptional situations, such as the COVID-19 pandemic. | | Keywords: Diagnosis Related Groups; Average Length Of Stay; Utilisation Rate; Weighted Case Rate; Case Complexity Index. |
| 8. INTERINDIVIDUAL DIFFERENCES IN STRESS PERCEPTION AND MANAGEMENT WITHIN THE POLICE ENVIRONMENT |
Download | | Author(s): Constanta Popescu, Loredana- Mihaela Rinjea | | DOI: 10.4316/EJAFB.2025.13108 | | Abstract: This research deals with the identification of the strategies to manage professional stress specific to those employees that carry out their activities within the Ministry of Internal Affairs and whose main roles are, among others, to maintain order and public safety. Moreover, the main goal of this study is to identify the relationships which exist between the coping strategies and the locus of control as an essential feature of personality which differentiates between individuals. In order to reach the scope of the research, we used two questionnaires with closed questions which were completed by a number of 53 police officers. | | Keywords: Coping Strategies; Police Officers; Locus Of Control; Interindividual Differences. |
| 9. BANKRUPTCY RISK ASSESSMENT USING AN IMPROVED ALTMAN MODEL: A CASE STUDY ON TOYOTA CAR DEALERS IN ROMANIA
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Download | | Author(s): Anamaria- Geanina Macovei, Aurel Burciu | | DOI: 10.4316/EJAFB.2025.13109 | | Abstract: This study aims to analyse the applicability of the Altman model in assessing bankruptcy risk and in substantiating strategies for maintaining financial sustainability, using as a case study the network of 27 car dealers in Romania authorised to sell Toyota cars. Starting from the classic indicators of the Altman model, the model was improved by introducing a new financial indicator specific to the automotive industry, which captures the strategic role of inventories in the dealers' activity. Four multiple regression models were built and tested, and the comparative analysis highlighted the most statistically performing and most suitable model for forecasting. This improved model integrates all six financial indicators and reflects the economic realities of the car dealership sector, providing a basis for financial decision-making. The optimal strategy derived from the improved model includes: optimising working capital, increasing asset efficiency in generating sales, improving operational profitability, strengthening the capital structure, strategically managing inventories and maintaining a positive financial history. The study confirms the relevance of using the Altman model, adapted to the specificities of the Romanian car dealership market, as a tool to support decision-making and the development of proactive financial policies to ensure long-term stability and competitiveness. | | Keywords: Altman Model; Bankruptcy Risk; Financial Sustainability; Econometric Model; Optimal Strategy. |
| 10. SUSTAINABLE TOURISM AND MODERN TOURISM IN BUKOVINA: CHALLENGES AND OPPORTUNITIES |
Download | | Author(s): Gabriela - Liliana Cioban | | DOI: 10.4316/EJAFB.2025.13110 | | Abstract: In the context of globalization, Bucovina has become one of the most attractive tourist destinations in Romania, known for its unique natural and cultural heritage. This paper analyzes how modern tourism influences the development of the region and explores ways in which sustainable tourism can provide balanced development for both local communities and the natural environment. Both the challenges and opportunities involved in the development of tourism under the influence of globalization and new consumer trends are analyzed. The main objective is to examine how economic benefits, the need for environmental protection, and the preservation of sociocultural authenticity can be combined, based on the three fundamental dimensions of sustainable tourism: economic, ecological, and sociocultural. We foc us on a comparative analysis between modern tourism and sustainable best practice models already implemented in Bucovina, such as: regulation of tourist flows, environmental education programs, local branding ("Authentic Bucovina"), eco-rural certification, and promotion of authentic experiences. We also want to highlight how ecological infrastructure (green transport, selective waste collection, renewable energy) contributes to creating a sustainable framework for tourism development. Through this approach, we offer recommendations for harmonizing the two main directions of tourism development, emphasizing the need for integrated policies that take advantage of modern trends without jeopardizing Bucovina's natural resources and its distinct cultural identity. | | Keywords: Sustainable Tourism, Modern Tourism, Heritage Conservation, Traditions, Economic Needs, Social Needs. |
| 11. FOCUSING ON THE NEEDS OF PROSPECTIVE STUDENTS AS A FACTOR IN INCREASING THE ATTRACTIVENESS OF THE UNIVERSITY |
Download | | Author(s): Eudochia Jomir | | DOI: 10.4316/EJAFB.2025.13111 | | Abstract: The last period has brought major challenges for universities in the Republic of Moldova, among the most important being attracting applicants and retaining enrolled students. The deductive approach of the research involves developing and submitting, based on the results obtained from the research, proposals and recommendations regarding the need to apply effective educational marketing in order to increase the university attractiveness and improve its image among applicants. The main objective of the paper is to use the research results to develop recommendations on meeting the needs of prospective students and increasing the attractiveness of higher education institutions among them. This article presents the importance of the perceived image of the university, the factors that influence it, and the importance of information sources in the student's decision to study or not at a particular university. In this regard, the research provides best practice guidelines for building an attractive online and offline presence, which can then be applied and used by any university. | | Keywords: Marketing; University Marketing; University Image. |
| 12. HUMAN, INTELLECTUAL AND SOCIAL/RELATIONAL CAPITAL INTEGRATED REPORTING |
Download | | Author(s): Diana - Nicoleta Nita | | DOI: 10.4316/EJAFB.2025.13112 | | Abstract: In an increasingly dynamic and interconnected economic environment, where stakeholders demand relevant information not only on financial performance but also on the social impact and sustainability of organizations, integrated reporting has emerged as a strategic communication tool. Within this framework, human, intellectual, and social/relational capital play a fundamental role in supporting sustainable and responsible growth. While the advantages of integrated reporting are well acknowledged, its implementation presents a series of challenges, particularly in relation to non-financial capitals: the difficulty of measuring and quantifying intangible value; the absence of internationally recognized standardized indicators; the risk of generic and superficial disclosures (boilerplate reporting); and the need for alignment between the organization's strategic vision and the content of the report. This study aims to analyze how human, intellectual, and social/relational capital are reported in the context of integrated reporting. The main objectives are to identify if relationships are established between human, intellectual and social capital depending on the type of information reported, how the type of industry influences the type of information reported. To achieve this goal, a mixed-methods approach was employed, combining quantitative (statistical analysis) and qualitative (reports analysis) content analysis of annual and/or integrated reports from a selected sample of companies. | | Keywords: Human Capital; Intellectual Capital; Integrated Reporting; Social/relational Capital; Social Responsibility. |
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