22,688 results
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Journal Article
Laminate architecture effects on three-point bending performance of textile-reinforced epoxy composites
This study investigates the influence of laminate architecture on the three-point bending behavior of textile-reinforced epoxy composites reinforced with woven glass and carbon fiber fabrics. Ten laminate configurations were manufactured, each consisting of thirteen plies arranged in angular…
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Journal Article
Un eseu poematic despre strălucire și (dez)iluzie - Bogdan Suceavă, Furtuna barocă. Poemul unei epoci.
Marked by metamorphosis, brilliance, and baroque (dis)illusion, Bogdan Suceavă's poem-novel (de)constructs, from the dual perspective of a writer-mathematician and with his dual tools, the image of 17th-century Europe as a succession of bloody battles fought in defence of (hypothetical) religious…
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Journal Article
The Three Demons of Creation: Fear of Ridicule, Shame, and Fear of the Unknown
This article explores the impact of three fundamental psychological obstacles in the actor's training process: fear of ridicule, shame, and fear of the unknown. Drawing on pedagogical experience with first- and second-year students, the paper examines these “blocking emotions” not as absolute…
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Journal Article
Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance
This study offers a novel contribution to the literature in the field by specifically examining the impact of mobile banking on corporate financial reporting and compliance within the context of Commercial Bank of Zimbabwe, an area that remains underexplored in existing research. Using a…
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Journal Article
Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025
At the end of 2025, legislators developed the second package of fiscal measures and the “Little Train Ordinance”, which bring a series of significant amendments to the Fiscal Code and other normative acts, some of them applicable upon their entry into force and others starting with the fiscal year…
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Journal Article
The Impact of Sociocultural and Sustainability Factors on the Financial Performance of Companies
Studying company performance and its determinants is fundamental to improving the development of internal and external strategies, understanding how they help increase adaptability to market demands, create healthy organizations, and improve stakeholder relations. This study considers over 100…
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Journal Article
Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach
Digital transformation fundamentally changes the way accounting activities are carried out, influencing all stages of the financial information cycle, from the collection and recording of transactions, to their processing, analysis, auditing, and reporting. The rapid evolution of information…
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Journal Article
Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda
Debtor management is a critical determinant of the financial health of small and medium-sized enterprises (SMEs). This study examined the effect of debtor management on the financial performance of hardware SMEs in Mukono, Uganda. Using Yamane’s (1967) formula at a 95% confidence level, a…
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Journal Article
The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach
Legislative instability in Romania has generated an unpredictable fiscal environment, affecting the business sector’s ability to make sustainable and compliant decisions. The study examines the Romanian fiscal framework over the period 2020–2024, adopting a descriptive-analytical and documentary…
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Journal Article
The Influence of PESTEL Factors on the Evolution of Financial Indicators Related to an Entity Under the Authority of the Local Council
Local councils represent local public administration authorities with a major role, including in the field of local public services. Entities under the authority of local councils, although often legally organized in the form of commercial companies, are entities with public capital. The PESTEL…
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Journal Article
Adi G. Secară – despre poetica metamodernismului
The work of Adi G. Secară, a poet of the 2000s, situated within the realm of linguistic experimentation, subtly, subtextually, and ostensibly abstractly configures a genuine aesthetic way of teaching. As such, the reader is encouraged to actively participate in various stylistic experiments, to…
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Journal Article
Dividend Policy as a Strategic Driver of Shareholders’ Wealth Creation in Nigerian Quoted Banks
This study examined the impact of dividend policy on shareholders’ wealth creation in selected Nigerian quoted deposit money banks. The specific objective was to assess the effects of dividend per share, retained earnings ratio, dividend yield, and dividend coverage ratio on market price per share…
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Journal Article
Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form
The Order of the President of the National Agency for Fiscal Administration No. 2736/2025 provides for the model, content, and instructions for completing the single tax return on income tax and social contributions due by natural persons (form 212), which is used in 2026 to declare income earned…
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Journal Article
Analysis of the Impact of Environmental Management Accounting Costing Techniques on Water Consumption in South African Manufacturing Companies
High water consumption contributing to water scarcity remains a challenge in manufacturing companies. Environmental management accounting emerged to contribute to solving environmental challenges, such as water scarcity. This paper covers three popular techniques in environmental management…
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Journal Article
Implications of Currency Conversion on Financial Reporting of Digital Finance Companies in a Developing Country
Zimbabwe’s volatile currency environment poses significant challenges for accurate financial reporting, particularly within digital finance companies operating in rapidly evolving economies. This study uniquely investigates the implications of currency conversion on financial reporting practices in…
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Journal Article
The Professional Dimension of the Accountant Within Modern Mechanisms for Preventing, Identifying, and Managing Financial Fraud
The paper analyses the complex and multidimensional role of the accounting professional within the modern mechanisms for preventing, identifying, and managing financial fraud. In an economic context marked by accelerated digitalisation and increasingly sophisticated financial risks, the accountant…
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Journal Article
The Impact of Financial Indicators on Porter’s Five Forces Model. A Case Study on the Telecommunications Industry
Financial indicators represent ways of capitalizing on accounting information targeting various levels, namely the structure of uses and financing, liquidity, solvency, resource rotation/management, profitability, or financial balance. They can be determined and interpreted either at individual…
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Journal Article Full text
Sport Retail and Economic Resilience: Logistics and Supply Chain Perspectives
This study addressed the determinants of performance and competitiveness in independent sporting goods retail, with a particular focus on digitalisation, sustainability, innovation, and risk management practices. Unlike prior research that mainly examined large multinational chains, the article…
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Journal Article Full text
Exploring Research Trends in Sustainable Supply Chain Management: a Bibliometric Analysis
From a conceptual standpoint, Sustainable Supply Chain Management (SSCM) has evolved from a niche topic into a mainstream research field, attracting interdisciplinary attention due to the growing global emphasis on sustainable development. As aca demic and practical interests in SSCM grow, there is…
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Journal Article Full text
Integration of the EU Member States into Global Value Chains and the Impact on Microeconomic Performance in the Context of the COVID-19 Pandemic
This study analyses the impact of the COVID-19 pandemic on the integration of EU countries into global value chains (GVC) and its relationship with microeconomic performance (GOS). The evolution of GVC and GOS during the period 2017-2023 confirms the temporary nature of the shock, indicating a…
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