- 1. China’s AI Strategy and Rare Earth Dominance
- (HEJ, Volume 13, Issue 1-2026)
- ... technological ecosystems, with particular attention to advanced semiconductor capabilities and resource control. The findings indicate that global power is increasingly shaped by control over interconnected ...
- Created on 15 October 2025
- 2. The Global Economic Impact of Conflicts
- (HEJ, Volume 13, Issue 1-2026)
- ... that the global consequences can easily spiral out of control and beyond the initial will of engaged states which, in our vision, should become a deterrent and, hopefully, lead to better international ...
- Created on 15 October 2025
- 3. Theoretical Framework of Cost Accounting and Firm Performance
- (HEJ, Volume 11, Issue 1-2024)
- ... the foundation of cost accounting and its impact on firm performance, emphasizing the importance of financial information for planning, financial control and tax compliance. Emphasis is focused on environmental ...
- Created on 30 March 2024
- 4. Optimizing Internal Audit Process for Efficient of Main Activities in Local Administration
- (HEJ, Volume 10, Issue 2-2023)
- ... for taxpayers, ensuring that the public sector's systems of oversight, accountability, and control are operating as intended. The objective of the article is to examine and find ways and strategies to ...
- Created on 11 September 2023
- 5. Avoiding Unexpected Costs in Public Projects
- (HEJ, Volume 10, Issue 1-2023)
- FULL TEXT Authors: Adrian Eugen DINU, PhD. Student, Affiliation: Valahia University of Targoviste, Romania; Constantin POPESCU, PhD., Associate Professor, Affiliation: ...
- Created on 02 April 2023
- 6. Risk Management Concept and its Bibliometric Links
- (HEJ, Volume 9, Issue 3-2022)
- ... goes wrong. This paper presents aspects of risk management concept and the relationship between risk management system and internal control system. JEL classification: G32, M40, D81 FULL ...
- Created on 03 October 2022
- 7. Outlines Regarding the Organizational Policy of Cost Center Management
- (HEJ, Volume 9, Issue 3-2022)
- ... cost centers are operated for various accounting and control purposes, such as: classification, planning and allocation objects. This study brings a theoretical and practical contribution to the general ...
- Created on 03 October 2022
- 8. Tax Optimisation
- (HEJ, Volume 9, Issue 2-2022)
- ... of taxes in the state where the profit is made, and a major role in this regard is played by control institutions. JEL classification: H21, H25, F53, G31, F38, L14, D23 FULL TEXT ...
- Created on 30 September 2022
- 9. If Private School is Supported by State, What Does It Mean, Actually, Private Education? Comparative Study at European Level
- (HEJ, Volume 9, Issue 1-2022)
- ... one established at the level of the UOE 2020 Manual; and that the private education is undergoing a process of transformation, from 2 perspectives - that of overall control and that of financing. JEL classification: ...
- Created on 02 April 2022
- 10. The Role of Controlling as the Basis of Performance-Oriented Management Decisions
- (HEJ, Volume 8, Issue 3-2021)
- ... aim to deepen the correlation between the controlling system as a piloting tool of the entity and management whose main purpose is to maximize the benefits obtained over a long period of time, as a result ...
- Created on 10 October 2021
- 11. Accounting Approach Through the Integrated Information System of Romanian Education (SIIIR)
- (HEJ, Volume 8, Issue 3-2021)
- ... institutional missions. The availability of a set of information, a database and primary tools of nonintegrated analysis and control led to the need for a system such as SIIIR – Integrated System of Romanian ...
- Created on 10 October 2021
- 12. Vol. 8, Issue 3, 2021 - Hyperion Economic Journal
- (HEJ, Volume 8, Issue 3-2021)
- ... Commercial Relations Between 1901-1906 Serdar Göktaş, Nilghiun Ismail pp. 58-69 The Role of Controlling as the Basis of Performance-Oriented Management Decisions Cristina Didea (Castrase), ...
- Created on 10 July 2021
- 13. Vol. 8, Issue 1, 2021 - Hyperion Economic Journal
- (HEJ, Volume 8, Issue 1-2021)
- Table of Contents: Research articles Methods of Administrative Control over Public Institutions and Effectiveness Abd Al Kareem Al Qaisy pp. 3-9 Ways to Increase Transparency in ...
- Created on 10 April 2021
- 14. Ways to Increase Transparency in the Execution of Public Expenditure at the Level of Local Administration
- (HEJ, Volume 8, Issue 1-2021)
- ... public spending will be the key to developing balanced, sustainable budgets in any policy option. Thus, local budgets must follow a dichotomous evolution, from financial planning and control tools to performance ...
- Created on 10 April 2021
- 15. Methods of Administrative Control over Public Institutions and Effectiveness
- (HEJ, Volume 8, Issue 1-2021)
- ... are many methods of control in terms of their comprehensiveness and the accuracy of what these methods deal with, such as. The methods that the manager can use vary from traditional and general methods ...
- Created on 10 April 2021
- 16. Analysis of Effects of Human Capital Investment
- (HEJ, Volume 6, Issue 1-2018)
- ... technologies and varied consistent information implies decision and control-making behavior, based on new managerial principles. JEL classification: FULL TEXT ...
- Created on 01 April 2018
- 17. The Romanian Regulatory Authority for Energy as an Efficient Institution in the Context of Environmental Policies
- (HEJ, Volume 5, Issue 2-2017)
- ... the international regulations aim to be effective sources of alignment. The internal marketing and control practices in a big state-owned enterprise are the concepts implemented in this paper into a multi-criterial ...
- Created on 05 July 2017
- 18. Quantification of the impact of corruption on the extent of tax evasion in Romania
- (HEJ, Volume 4, Issue 3-2016)
- ... controlled and sanctioned by the workers of the anti-corruption division is minimal (tends to zero), so it can be considered negligible. This encourages the increase in the number of corrupt officials ...
- Created on 05 October 2016
- 19. Organisations Overseeing through the Audit Committee
- (HEJ, Volume 4, Issue 2-2016)
- ... of the organization by all members of the audit committee, which must consider both internal factors and external factors. Among internal factors, the organization's internal control system is one of the ...
- Created on 05 July 2016
- 20. Security of Internet Payments
- (HEJ, Volume 4, Issue 1-2016)
- FULL TEXT Authors: Alin Titus Pîrcălab, Affiliation: "Vasile Goldis" West University, Arad, Romania. Pages: 3 : 20 Abstract: Recently, with the ...
- Created on 01 April 2016
