Scientific Bulletin 2024/No2

  • AN ECONOMIC ANALYSIS OF THE ROMANIAN VINE AND WINE SECTOR

    Maria Daniela BONDOC, Marian TAICU
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  • THE RELATIONSHIP BETWEEN COSTS AND PERFORMANCE IN THE ROMANIAN FREIGHT TRANSPORT BY ROAD SECTOR

    Marian TAICU
    2024
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    The performance and costs of economic entities are widely debated topics in economic literature and practice. Controlling costs is the key to achieving the company's financial performance. The transport sector is vital for the economic development of any country. The issue of costs and the assessment of performance in this sector presents a series of specific characteristics that will be discussed in this paper. The paper contains an analysis of the main indicators reflecting the activity of enterprises operating in the freight transport by road sector in Romania and other former socialist countries, actually European Union members.
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  • NEUROSCIENCE INTEGRATION IN MARKETING: LEVERAGING BIOSENSORS FOR CONSUMER INSIGHTS AND ENHANCED CUSTOMER INTERACTIONS

    Nicoleta ISAC; Medina JAKUPAJ; Ava VATANDOOST
    2024
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    This research investigates the potential contributions of neuroscience literature and techniques to marketing management, employing biosensors such as eye-tracking glasses, facial expression analysis, and galvanic skin response (GSR). By leveraging neuroscientific methods to understand consumer reactions to marketing stimuli, marketers can glean valuable insights to enhance their marketing strategies and optimize customer interactions. The study use a qualitative analysis and aims to bridge the gap between consumer neuroscience and traditional marketing practices, utilizing neuromarketing tools to decipher customer behavior.
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  • ECONOMIC CONSIDERATIONS ON THE POSTAL AND COURIER SECTOR IN ROMANIA

    Maria Daniela BONDOC
    2024
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    The analysis conducted in this paper covers the period 2019-2021 aiming to highlight the impact of the global crisis resulting from the Covid-19 pandemic and affecting postal and courier services in Romania. This is one of the sectors that, especially thanks to e-commerce, has seen increases in its activity. Particular details of the post and courier sector are presented, as well as its dynamics during the analyzed period, regarding the number of active companies, turnover, number of employees, and productivity. The main competitors in the sector (Top 10) are highlighted, which are ranked according to the turnover in the year 2021, and as far as the Romanian National Postal Company is concerned, which occupies the first position in this ranking or hierarchy, the main economic and financial performance indicators are presented. The analysis clearly shows a strong concentration of the sector, with the top 10 companies that provide postal and courier services securing nearly 70% of the total turnover of the sector in 2021.
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  • TRANSFORMING THE LANDSCAPE OF THE EMERGING ACCOUNTING PROFESSION AFTER ARTIFICIAL INTELLIGENCE (AI) DISRUPTION

    Liza Alvia; Mahdiyyan Fadillah; Rinaldi Kartobi; Syartika Putri Hermalia; Rayhana Qurrota Aini; Dwi Nuryanti Kharisma
    2024
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    The evolution of technology from the 4.0 to the 5.0 revolution poses a threat to their professions. According to KPMG’s 2018 data, Artificial Intelligence (AI) stands poised to replace accountants in the foreseeable future. The advent of AI brings about considerable disruption for emerging accountants. This study endeavours to explore the possibility of AI supplanting the accounting profession and the readiness of young accountants to face these threats. Employing a literature review method anchored in netnography, the research draws upon prior studies and online sources. The results show that AI The results show that AI is developing tremendously in various forms and provides smart alternatives in completing accountant tasks. The success of AI disruption is demonstrated by the extent of AI disruption in all areas of the accounting profession i.e. financial accounting, management accounting, and public accounting. Ultimately, this research contributes to fostering awareness to young accountants for being ready in facing AI disruption.
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