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Volumul XXX/2025 (Volume XXX/2025)

Annals. Economic Science Series

Anale. Seria Științe Economice

I.S.S.N. 1582 - 2680

tibiscus anale seria stiinte economice 2007

Timişoara 2025

Inclusă în categoria B+ de către CNCSIS şi indexată în bazele de date EBSCO, CEEOL, 

JEL on CD, e-JEL, RePEc, DOAJ și EconLit de către American Economic Association, 

(www.fse.tibiscus.ro/anale)

© 2025, Conţinutul fiecărui articol este responsabilitatea autorului.

Coperta: Daniela Cădărean

(www.fse.tibiscus.ro/anale)

COLEGIUL DE REDACŢIE

EDITORIAL BOARD


Editor – Associate Professor Cristina Mihaela NAGY, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Luiza CARAIVAN, Ph.D Habil. – “Tibiscus” University of Timişoara, Faculty of Law and Public Administration, Romania

Associate Professor Denisa ABRUDAN, Ph.D Habil. – West University of Timisoara, Faculty of Economics and Business Administration, Romania

Associate Professor Ivana KOVAČEVIĆ, Ph.D – University of Belgrade, Serbia

Associate Professor Cipriana SAVA, Ph.D – “Tibiscus” University of Timişoara Faculty of Computer Science and Applied Informatics, Romania

Associate Professor Franca MLADIN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Masood NAWAZ KALYAR, Ph.D – GC University Faisalabad, Lyallpur Business School, Pakistan

Associate Professor Luisa PINTO, Ph.D – University of Porto, Portugal

Associate Professor Florentina Anica PINTEA, Ph.D – “Tibiscus” University of Timişoara Faculty of Computer Science and Applied Informatics, Romania

Lecturer Violeta Gianina DRAGOTĂ, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Mihaela Simona GALEA, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Elena Doina GHICA, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Silvia Laura MADINCEA PAȘCU, Ph.D – “Tibiscus” University of Timişoara, Department of Cross Curricular Teaching, Romania

Lecturer Daniela Marioara POPOVICI, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Andreea WEISNER, Doctoral School of Economics, West University of Timisoara, Romania

COMITETUL ŞTIINŢIFIC

SCIENTIFIC COMMITTEE


Professor Alic BIRCA, Ph.D Habil. – ASEM, Faculty of Economics and Law, Moldavia

Professor Marian NĂSTASE, Ph.D Habil. – Bucharest University of Economic Studies, Faculty of Management, Bucharest

Associate Professor Luiza CARAIVAN, Ph.D Habil. – “Tibiscus” University of Timişoara, Faculty of Law and Public Administration, Romania

Associate Professor Denisa ABRUDAN, Ph.D Habil. – West University of Timisoara, Faculty of Economics and Business Administration, Romania

Professor DHC Ionel BOSTAN, Ph.D – “Stefan cel Mare” University of Suceava, Romania

Professor Lucian CERNUȘCA, Ph.D – “Aurel Vlaicu” University of Arad, Faculty of Economic Sciences, Romania

Professor Radu RĂDUCAN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Professor Carolina SMOCHINA, Ph.D – European University of Lefke, Faculty of Economics, Turkey

Associate Professor Cristina Mihaela NAGY, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Sorin BELEA, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Constantin PISARENCO, conf. univ. dr., ULIM FREE INTERNATIONAL UNIVERSITY OF MOLDOVA

Associate Professor Dana Codruţa DĂIANU, Ph.D – “Aurel Vlaicu” University of Arad, Faculty of Economic Sciences, Romania

Associate Professor Masood NAWAZ KALYAR, Ph.D – GC University Faisalabad, Lyallpur Business School, Pakistan

Associate Professor Daniela HARANGUȘ, Ph.D – Membru asociat, Comitetul Român de Istorie și Filosofia Științei și Tehnicii (CRIFST), Academia Română, Filiala Timișoara

Associate Professor Ilona MATHÉ, Ph.D. – Gál Ferenc University, Faculty of Economics, Békéscsaba, Hungary

Associate Professor Lavinia Olivia IANCU, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Laura Maria JIANU, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Professor Ivana KOVAČEVIĆ, Ph.D – University of Belgrade, Serbia

Associate Professor Franca MLADIN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Associate Professor Luisa PINTO, Ph.D – University of Porto, Portugal

Associate Professor Cipriana SAVA, Ph.D – “Tibiscus” University of Timişoara Faculty of Computer Science and Applied Informatics, Romania

Lecturer Violeta Gianina DRAGOTĂ, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Mihaela Simona GALEA, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Elena Doina GHICA, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Raoul Sabin GORDEAN, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

Lecturer Silvia Laura MADINCEA PAȘCU, Ph.D – “Tibiscus” University of Timişoara, Department of Cross Curricular Teaching, Romania

Lecturer Tania PETCOVICI, Ph.D – “Tibiscus” University of Timişoara, Department of Cross Curricular Teaching, Romania

Lecturer Daniela Marioara POPOVICI, Ph.D – “Tibiscus” University of Timişoara, Faculty of Economics, Romania

# Author & Title Page
1 DĂIANU DANA CODRUȚA – EU-CHINA ECONOMIC RELATIONS – EVOLUTION AND CHALLENGES 9
2 DĂIANU DANA CODRUȚA – ROMANIA-CHINA ECONOMIC RELATIONS – PARTNERSHIPS AND INVESTMENT OPPORTUNITIES 19
3 DRAGOTĂ VIOLETA-GIANINA, BUZILĂ NICOLETA – COMMUNICATION IN INTERNAL PUBLIC AUDIT 29
4 DRAGOTĂ VIOLETA-GIANINA, DRAGOTĂ TEODORA-ANDREEA, DRAGOTĂ TIBERIU-GABRIEL – THE DIGITALIZATION OF PUBLIC ADMINISTRATION IN ROMANIA: PROGRESS, CHALLENGES AND STRATEGIC PERSPECTIVES 36
5 FAZEKAS ANNA – CHALLENGES OF TRANSITIONING TO ADULTHOOD IN HUNGARY: PERCEPTIONS OF YOUTH IN THE SCIENTIFIC FIELD THROUGH THE LENS OF POST-ADOLESCENCE 42
6 GALEA MIHAELA-SIMONA, CAPRARU ELENA-GABRIELA – THE EVOLUTION OF THE FASHION MARKET IN THE CONTEXT OF CONTEMPORARY ECONOMIC TRANSFORMATIONS 48
7 GALEA MIHAELA-SIMONA, MUNTEANU CORNELIA – THE ROLE OF DIGITALIZATION IN THE MODERNIZATION OF TRANSLATION SERVICES IN ROMANIA 58
8 GHICA ELENA DOINA, NAGY CRISTINA MIHAELA – THE ROLE OF THE LEGAL FRAMEWORK IN ASSESSING THE ECONOMIC AND FINANCIAL PERFORMANCE OF ENTERPRISES 69
9 GORDEAN RAOUL SABIN, BUZILĂ NICOLETA – DELIVERY PLATFORM MARKETING: COMPETITIVE EDGE OR HIDDEN COST? 76
10 IANCU LAVINIA OLIVIA – COMPANY INCORPORATION IN COMPARATIVE LAW 89
11 IANCU LAVINIA OLIVIA – ESTABLISHMENT OF COMMERCIAL COMPANIES. TRADITION AND EUROPEAN TRENDS 97
12 LUCA MELINDA PETRONELA, CILAN TEODOR FLORIN – MANAGERIAL FUNCTIONS VS. MANAGERIAL STYLE IN HIGHER EDUCATION 104
13 MLADIN FRANCA, NAGY CRISTINA MIHAELA – RISK MANAGEMENT IN PUBLIC SECTOR ENTITIES 111
14 MLADIN FRANCA, NAGY CRISTINA MIHAELA – CASE STUDY ON THE ORGANIZATION OF INTERNAL MANAGERIAL CONTROL 116
15 NAGY CRISTINA MIHAELA, GHICA ELENA DOINA – ECONOMIC AND FINANCIAL ANALYSIS IN THE CONTEXT OF SUSTAINABLE BUSINESS MANAGEMENT 124
16 NYARI CSABA, LIPTAK LILLA, MÁTHÉ ILONA, KOSSA ANIKÓ – PAYBACK AND ECONOMIC ASPECTS OF RESIDENTIAL SOLAR INVESTMENTS IN HUNGARY 132
17 NYARI CSABA, MÁTHÉ ILONA, KOSSA ANIKÓ – EARLY RETIREMENT SAVING 139
18 NYARI CSABA, NYARI ZSOFIA BOROKA, MÁTHÉ ILONA, KOSSA ANIKÓ – START-OF-LIFE ALLOWANCE AND START ACCOUNT: THE ECONOMIC VALUE OF THE BABY BOND PROGRAM 150
19 PISARENCO CONSTANTIN – MEDICAL CRIMES AND MALPRAXIS: ECONOMIC AND CRIMINOLOGICAL ASPECTS OF HARM ANALYSIS (USING THE EXAMPLE OF THE REPUBLIC OF MOLDOVA) 160
20 POPOVICI DANIELA MARIOARA, DEME LARISA CARLA – IMPLEMENTATION OF THE ABC METHOD FOR COST CALCULATION 171
21 PROROK MÁTÉ – ARTIFICIAL INTELLIGENCE IN BUSINESS DECISION SUPPORT: OPPORTUNITIES, LIMITATIONS AND GOVERNANCE CHALLENGES 181
22 SIMON SÁNDOR – THE ECONOMICS OF AI-ASSISTED SOFTWARE DEVELOPMENT: FROM LOW-CODE TO VIBE CODING AND THE SAAS BUSINESS MODEL 188
23 TĂRĂBÎC MIRELA – OCCUPATIONAL STRESS AND ITS IMPACT ON EMPLOYEES 194
24 ZÁVOGYAN ZSÓFIA – TRENDS IN WINE TOURISM IN HUNGARY 203
25 BUJDOSO-KURUCSO ALEXANDRA, ARPASI ZOLTAN – THE RESILIENCE OF SINGLE-PARENT FAMILIES AND THEIR MEMBERS: AN INTERDISCIPLINARY APPROACH IN THE LIGHT OF HUNGARIAN AND INTERNATIONAL LITERATURE 210
26 VIRAG-HORVATH ERZSEBET – ISTVÁN SINKA: BOOK OF ISLANDS A BEAUTIFUL CONVERSATION OF SORROWS IN MUMM’S FIELD (MYTHOLOGIZING TENDENCIES) 218
27 MÁTHÉ ILONA – PRIORITIZING HEALTH, FAMILY, BUSINESS – A POTENTIAL SOLUTION TO GAIN HAPPINESS AND SATISFACTION 223