Scientific Bulletin 2023/No1

Corporate governance plays an essential role in the stability and efficiency of the banking sector, ensuring transparency, risk management and protection of stakeholders' interests. This article analyzes the importance of corporate governance in banks, with a focus on international regulations and particularities in Romania and Europe. It highlights the benefits of effective governance, such as increased financial stability and improved economic performance, but also the risks of weak governance, such as loss of trust and vulnerability of banking institutions. It also outlines mechanisms for improving governance, including transparency, internal control and ESG integration.

Tourism must be integrated into the unitary functional system of the economy. In a macroeconomic sense, organizing tourism activity implies the existence of an adequate framework, a sequence and connection of the components of this field of activity, so that they function optimally, as true engines of tourism. The government shapes the economic climate for the tourism industry, helps ensure the infrastructure and educational requirements for tourism, sets the legislation under which tourism operators operate and takes an active role in promotion and marketing. Every government must have a tourism policy at both national and local levels. Therefore, the state plays an essential role in tourism, providing the general legislative framework within the tourism industry operates, directly intervening in many aspects of the tourism system.

Abstract. The purpose of the work is to present the control activity carried out by the competent bodies regarding funds of community origin, regardless of the priority axis and the main objectives pursued within it. On the other hand, emphasis is placed on the fight against irregularities and fraud that may occur in the practical use of these categories of funds. In the framework of the research carried out, it was aimed both to highlight the basic objectives of the control activity in the mentioned direction, but also the correlation that is established between these objectives and the effective achievement of the priority objectives established as a result of obtaining financing and co-financing from community funds.

Abstract: Inequality has recently become a topic generating increased interest both in political debates and in the academic environment. The issue of regional inequalities is systematically approached by specialists to provide the decision-makers with data and relevant information about the trends in this field, the elements that influence the level and evolution of disparities and to facilitate the evaluation of the effectiveness of the development strategies. The Gini index is one of the standard methods used in empirical research to analyze the territorial inequalities. Initially used to highlight the inequality of people's incomes, it has become more and more used in the field of spatial analyses.

Abstract: The paper aims to present aspects regarding stock indices on the national capital market (Bucharest Stock Exchange, BVB). The pages of this article contain information on the importance of stock indices, the ways of forming the twelve stock indices, as well as the impact of the COVID-19 pandemic and the war in Ukraine on their evolution.

Performance is a widely debated concept in the literature, especially in the field of business. The performance of a public institution in general, and of an educational institution in particular, is much more difficult to quantify, mainly because of the specifics of the activity and the form of funding. Simply measuring performance is not enough to improve it, and the need arises to implement a performance management system. The Balanced Scorecard is widely used in Romania and has been implemented over the last two decades in both public institutions and companies. This paper aims to propose a Balanced Scorecard for the performance management of state universities in Romania.

The purpose of this paper is to clarify is to clarify the transposition into practice of the aspects related to the application of the legal provisions regulating the tax treatment of the additional benefits granted according to the mobility clause. There are two categories of employees who benefit from additional benefits according to the mobility clause: the first category refers to drivers who carry out road transport activities according to Government Decision no. 38/2008 and the second category includes other mobile employees. In this paper, we will present the fiscal treatment of the additional benefits granted according to the mobility clause, in compliance with the provisions related to income tax of the nature of salaries and mandatory social contributions.