Explore the vast range of titles available.

The transition to a low-carbon economy is profoundly reshaping European labour markets, creating both opportunities for sustainable employment and challenges for regions reliant on carbon-intensive sectors. Assessing how prepared EU Member States are for this shift remains difficult due to the lack of unified evaluation tools. This study introduces the Green Labour Market Readiness Index (GLMRI)—a composite measure assessing the adaptability of national labour markets to the energy-driven green transformation in nine EU countries: Germany, France, Sweden, Spain, Italy, Greece, Poland, Romania, and the Czech Republic. The index integrates five dimensions—education and skills, investment and infrastructure, policy and institutional quality, labour market structure, and innovation—based on harmonized data from 2010 to 2024. Panel econometric models (Fixed and Random Effects), combined with Hausman tests, are used to examine how structurally independent external energy-system characteristics, institutional capacity, and macro-structural labour-market conditions are associated with observed variation in labour-market readiness, as captured by the GLMRI composite outcome. Machine learning algorithms (Random Forest, XGBoost, LSTM) are employed to forecast readiness trajectories until 2040 under alternative policy scenarios. Results reveal persistent asymmetries between Northwestern and Southeastern Europe, showing that successful energy transition is closely associated not only with investment and innovation but also with human capital and governance quality. These associations are interpreted as diagnostic rather than causal, highlighting how external structural conditions shape the translation of energy-transition pressures into differentiated labour-market outcomes. The GLMRI provides a methodological and policy-relevant framework, helping decision-makers prioritize resources and design measures that make Europe’s energy transition sustainable, inclusive, and equitable.

This article discusses a set of issues regarding the future of the accounting profession in the context of the digital economy. The new economy comes with opportunities and challenges. Accounting professionals need to know ways to capitalize on the opportunities and minimize the challenges generated by the digital economy. They have to show agility, responsiveness and opportunity. It is impossible to predict the future, but it is possible to anticipate the evolution of the accounting profession in the future. An important factor of the accounting profession in the future will be the creation of added value related to the services provided. The creation of added value will be achieved through the use and implementation of digital technologies related to the current economy. The focus of the paper falls on a case study regarding the perception of accounting professionals regarding the future of the accounting profession in the digital economy. The research results show that the accounting profession is influenced by the level of digitization of the economic environment, but not dominated by information technology.

In a European context, facing pressure to digitalize public administration, the integration of artificial intelligence (AI) at the local level remains a deeply uneven and empirically poorly understood process. This study investigates the degree of adoption of artificial intelligence (AI) in local public administrations in Germany, exploring territorial disparities and institutional factors influencing this transition. Based on a national sample of 347 municipalities, this research proposes a composite AI adoption index, built by integrating six relevant indicators (including the use of conversational bots and the automation of internal and decision-making processes). In the simulations, local administration profiles were differentiated according to factors such as IT staff (with a weight of 30%), the degree of urbanization (25%), and participation in digital networks (20%), reflecting significant structural variations between regions. The analysis model used is a multilevel one, which highlights the combined influences of local and regional factors. The results indicate a clear stratification of digital innovation capacity, with significant differences between eastern and western Germany, as well as between urban and rural environments. The study contributes to the specialized literature by developing a replicable analytical tool and provides public policy recommendations for reducing interregional digital divides.

The actual economic environment, which is in a continuous dynamic, obligates the economic entities to rethink their periodic performance reporting method. In this context, drafting a report of interest for the stakeholders, which would contain financial as well as non-financial information, becomes a challenge. Integrating the exigencies of the sustainable development of economic, social and environment nature in a sustainable report of performance represents in the long run an indispensable requirement for any stock exchange listed company. This paper aims to analyse three characteristics of the Bucharest Stock Exchange (BSE) listed companies: dimension (ED), rentability (ARR) and company recognition (EER). The control variable (EO) is given by the objectives the company follows. The data in this paper has been collected from annual reports drafted by BSE listed companies on the Regulated Market referring to 2019. The results obtained through econometric research have revealed the fact that the objectives (EO), the dimension (ED) and the company’s rentability (ARR) have a significant impact on the sustainable reporting of their performance.

Digital transformation is the main driver of innovation in organisations. In turn, innovation shapes markets, supports digital transformation and the transition to a digital economy. The aim of this paper is to determine what role the digitalisation of the accounting profession plays in the EU SMEs innovation and to answer the question: Can the digitalisation of the accounting profession affect SMEs innovation? More specifically, this study determines the influence of Internet connection, use of ERP software, use of cloud computing services, exploitation of Office applications, running a financial-accounting software and having a policy on cyber security in financial-accounting activities on innovation in SMEs. This analysis was based on the econometric multiple linear regression model. The results of the study reflect the significant role that the digitalisation of the accounting profession plays in the innovation process of SMEs in the EU by 2021. The overall findings of the study refer to the fact that the digitalisation of the accounting profession is a driver of innovation in organisations, and that SMEs innovation occurs during the adoption and implementation by accounting professionals of a secure Internet connection, advanced information technologies and constant use of cloud technology to process and understand economic transactions.

Within the European Union, the economic crisis has hastened the awareness that an economy can grow through a unitary and coordinated action, both in legislation and in terms of recommendations and voluntary taking, all these being integrated in the concept of European economic governance, built according to the model of global governance. In Romania, the distribution of the Code of Corporate Governance is carried out by the Bucharest Stock Exchange, which provides information on the companies that have accepted to implement the code and which also monitors their implementation of the code. Complying with some principles of good corporate governance is in the interest of the economic organizations, enabling them to better manage their business and risks and to achieve the desired goals.

Worldwide, the COVID-19 pandemic had a major impact on the economic and health systems, areas that were most affected by the emergency measures imposed. This paper focuses on the health economy in Romania, evaluating and analysing reports on public spending during the lockdown period. To study this aspect, the expenses from the lockdown intended to combat the pandemic in Romania at the level of the 42 counties, including the capital, were taken into account. The article contains theoretical aspects and a case study. Econometric calculation models were used by establishing a dependent variable represented by public expenditure reports used by institutions as a means of communication (R) and four independent variables represented by: donations and sponsorships (S), health expenditure (M), quarantine expenses (C), sanitation fees (D) and other types of expenses (T). The results of the study showed that for the reduction of the pandemic during the COVID-19 lockdown period, the public authorities allocated large sums of money for the health economy.

The European energy transition, marked by the increasing share of renewable sources in the production mix, brings to the fore the issue of maintaining power quality under conditions of high variability. This study proposes an adaptive monitoring model based on a zonal classification of electrical networks according to the volatility of net renewable production (wind and photovoltaic). The approach relies on a proprietary Renewable Variability Index (RVI), developed using publicly available European datasets, to assess the mismatch between electricity consumption and renewable generation in six representative countries: Germany, Denmark, Spain, Poland, Romania, and Sweden. Based on this index, the model defines three zonal risk levels and recommends differentiated power quality monitoring strategies: continuous high-resolution observation in critical areas, adaptive monitoring in medium-risk zones, and conditional event-based activation in stable regions. The results demonstrate a significant reduction in data acquisition requirements, without compromising the capacity to detect disruptive events. By incorporating adaptability, risk sensitivity, and selective allocation of monitoring resources, the proposed framework enhances operational efficiency in smart grid environments. It aligns with current trends in smart grid digitalization, enabling scalable, context-aware control and protection mechanisms that support Europe’s sustainability and energy security objectives while contributing to the broader goals of sustainable energy transition and long-term grid resilience.

Due to global competition and rapid economic and social changes, the environment, in which public sector entities work, is changing and this raises serious challenges regarding their position on the market, their reputation and even their existence. In order to progress, and sometimes even to survive, these have to be up to date with the latest trends, to adopt changes and to update their practices. Benchmarking is an effective tool to achieve improved performance through continuous monitoring and comparison with similar entities enjoying success. Consequently, in order to be successful, the process of bench-marking has to identify the best practices and determine the way these practices could be adopted by other institutions as well. Human resources in the public sector have to admit that their role is to create value and to provide bench-marking with those tools to obtain value, by measuring the difference between opportunities and strategic plans set out by the management. Through this paper, we intend to analyze the conceptual aspects and the stages of carrying out a bench-marking project, whose knowledge will largely contribute to a substantial improvement of the human resources management in public sector institutions.

The effects of the economic crisis have had negative consequences on the economic sector that undergoes a vast process of improvement and continuous adaptation to the market requirements. In this context, companies are in a constant competition, looking for new levers to attract their customers and, implicitly, to increase their performance. Based on these considerations, this paper analyses the Economic Value Added (EVA) relevance for stakeholders measuring the performance of companies in the Romanian metallurgical sector, whose shares are listed on the Bucharest Stock Exchange (BSE). The theoretical and practical aspects presented regarding the EVA are points of support for achieving the objectives of the study and testing the two research assumptions: EVA determined depending on the global result provides a full picture on the global performance of the company; the company's level of performance is assessed similarly depending on EVA determined based on the global result, the total net profit and net profit in operation. The result of the research have been obtained through a careful study of the literature, as well as based on the quantitative analysis carried out in the case of a Romanian company in the sector of metallurgical industry. At the level of the company that was subject of the case study, EVA was determined and analysed depending on the global result, net profit from operation and the total net profit. It may be observed that EVA determined depending on the global result presents the company's global performance most accurately, which translates by creating value and achievement of profit.