EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Volume 13, Number 1, Year 2025

1. ANALYSIS OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE LABOR MARKET IN THE EUROPEAN UNION
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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
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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.

 
     
     
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