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Management accounting holds a position of utmost significance within the public sector due to its important role in enhancing decision-making processes by providing tailored financial information that meets the specific needs of public entities. This financial data serves a valuable purpose in predicting future outcomes, logically structuring resources, conducting in-depth analyses, making prompt decisions, and ensuring consistent monitoring, all aimed at attaining the highest levels of production efficiency.

Applying the principles of open government and administrative transparency in the Member States of the European Union is of significant importance, as they are fundamental to ensuring democratic and inclusive decision-making process. Government transparency is essential for fighting corruption, strengthening the rule of law and promoting accountability and integrity in public administration.

Studying public administration offers students a diverse range of opportunities to create a significant influence in different sectors of society. Public administration, being an interdisciplinary and applied area, plays a crucial role in advancing and embodying of extracurricular activities, offering a valuable array of practical instruments. This article focuses on a narrative approch of the role of extracurricular activities in training human resources from public administration.

This paper presents a case study based on student's responses to a survey applied in an extracurricular project carried out in 2022, who have made study visits, as an extracurricular activity, to present their role for labour market integration. Through extracurricular projects, including study visits, students can discover new equipment and technologies used in companies and identify the workflow at different workplaces. Study visits provide students with the opportunity to gain a real-time perspective on the field they aspire to work in and connect with professionals in that domain, establishing direct contact with various departments and functions within an organization. The study highlights the need to identify students' preferences so that activities carried out throughout the years of study respond as best as possible to their needs.

Hate crimes are all those crimes based on a discriminatory motivation. The aim of this paper is to analyze the jurisprudence of the ECtHR and of other decisions adopted within international bodies classified as facts that seriously affect the democracy of the states. The OSCE named them as those crimes committed because of intolerance towards certain social groups, based on certain prejudices related to ethnicity, race, gender or sexual orientation. The main objectives are a systematic analyse of hate crimes typology, identifying good practices in fighting them, and revealing the social inequities and the differences based on ethnicity or religion that are often a cause for the creation of xenophobia, as evidenced by the events that took place in Transylvania between Protestants and Northern Irish Catholics, in Algeria during French rule, between African Americans in America, whites and Hispanics, during the apartheid period in South Africa, and last but not least, in Europe between Christians and Jews or between Roma and the rest of the population.

We live in a society where things change rapidly, both individuals and organizations having to keep up the pace with this constant transformation. Multitasking has become a sine qua non condition, especially if one wants to keep things at a high level. Thus, performing certain tasks remotely or with just a few clicks is a huge advantage, not only in terms of saving money, time and energy, but also by centralizing data and making related statistics. The idea of carrying out various activities using specific platforms was accelerated by the Coronavirus Pandemic, people realizing, more than ever, that some things can be done this way, simpler, faster, better and less expensive. The paper aims to present aspects regarding digitization in several localities in Caraș-Severin county, by carrying out a research that starts from elements regarding the material base, the training of human resources and the openness of citizens to these services so necessary for a functioning society.

COVID-19 crisis management has been a multi-level governance issue. Moreover, the way governments have approached the COVID-19 crisis has also become a major research trend worldwide. Different national and local governments have adopted verious strategies in managing the pandemic response, due to differences in existing political structures and dynamics. From 2019 to 2022, the COVID-19 pandemic is the main enemy in most countries of the world, affecting in 2020 more than 50 million people worldwide. Governments around the world have had to deal with a number of uncertainties, to make difficult decisions or compromises, while facing challenges from health care, economic and social systems. While the COVID-19 pandemic has hit states with various intensity, the response to the crisis has been an unprecedented challenge for most governments, which have reacted differently to the health, economy and well-being of citizens, as evidenced by studies that will be presented in this paper.

Regional development is one of the most important and difficult development policies of the EU. Its goal is to reduce the economic and social inequality between different European states, defending development and economic growth in the field of SMEs, transport, agriculture, development of villages and towns or environmental protection. Sustainable development means a dignified life, combining both financial aspects, by improving the standard of living, and aspects related to environmental protection, which consist in adopting a socially responsible behavior, by selective garbage collection or choosing alternative methods of transport with zero emissions. These are just a few aspects that a growing part of Romania and the European Union citizens are beginning to consider, according to the quantitative research conducted by applying an online questionnaire.

Good governance and sustainable development are key to consolidating a sustainable and efficient future. Based on the challenges they have faced over time, both the European Union and the UN have implemented the 2030 Agenda for Sustainable Development, hoping for a full integration of the proposed objectives into public policy. This study has a theoretical approach focusing on the gradual historical evolution of these two concepts underlying once more their importance for the new social reality.

In the past education was a mechanism by which the privileged social classes maintained their power by limiting everyone’s access to the transmission and acquisition of knowledge. Fortunately, the evolution of society as a whole has made education nowadays to be seen as one of the fundamental human rights, in terms of the effect it can produce at the level of each individual and due to the recognized benefits it brings to the social level. Education is a public good and a public responsibility, thus the policies and strategies of quality assurance in the national education system in Romania being permanently correlated with the orientations and actions promoted at European and world level.

Ethical performance aims to analyze the different dimensions of an ethical performance framework in a global context, then illustrate how public or private organizations measure ethical performance. In order to achieve this goal, a number of performance-enhancing factors are needed, which however are many, complex, interrelated, and sometimes difficult to measure. Trends show an increase in performance regimes, audit, and inspection for public agencies along with numerous attempts to measure ethical performance.

The main problems we find in the field of health, encounter also in Romania in a fairly large proportion, are those related to discrimination, abuse and violation of fundamental rights. We can say that human rights have become the obligatory reference of any modern discourse, but are sometimes treated as a simple "fashionable" element. This can be seen even when we talk about the right to health. We say this because, although the number of countries that include in their constitution the right to health and draft the national legislation necessary to comply with is constantly growing, when it comes to interactions with medical institutions and health care providers, the patients’ rights are not fully respected. All these are the reasons why we decided to look deeper in the issue of the right to health, which, by its nature, requires a multidisciplinary approach, because in its content we find both educational activities and those aimed at promoting lifestyle changes, respectively encouraging policies and legislative measures to improve the quality of life.

Social justice was, still is, and will always be an important factor of influence on public policies around the world. According to the philosopher John Rawls, a society is fair if it respects three principles: the first one concerns protection, respect, and guarantee of fundamental freedom for all members of the society, the second principle deals with the issue of equal opportunities for all citizens, and the third one refers to the need to preserve those inequalities which can benefit those disadvantaged The inclusion of health in the area of the law is added to literature in social epidemiology, which makes the connection between health and social justice. The aim of the paper is to raise awareness of public opinion and of the main social actors on the problems facing the field of health and social justice, and their analysis not only in terms of their impact on health, but also from the perspective of their relationship with laws, policies and practices that limit popular participation in decisionmaking and even block the establishment of a truly democratic society.

This paper focuses on the effect that the new measures imposed by the pandemic situation generated by COVID-19 had on the activity of professional accountants. In these turbulent times, professional accountants play an important role in both short-term and long-term decision-making process for the survival of economic entities. However, the effects of imposing legislative restrictions and psychological implementation caused by this pandemic can influence the quality of accounting information due to the subjectivism of the professional accountant. Furtheron, the users of accounting information trust that the accounting professionals will capture as adequately and completely as possible the COVID-19 pandemic effects on the activity of the economic entities.

In this study, we focused on the legal and social situation of the Banat Jews after the Union from 1918, when they were not recognized the citizenship acquired even since the time of the monarchy. Firstly we sketched the citizenship legislation adopted by governments in Bucharest, and the discriminatory laws on the naturalization (obtaining the Romanian citizenship) of Jews. Further on, we briefly presented not only the way this legislation on citizenship was applied, but also the economic discriminatory legislation within inter-war Banat counties. Our investigation shows the special position of the Jews from Banat caused by their pursuit by police, being constantly accused of disloyalty towards the Romanian State. The study presents the material, human and financial effort of this ethnic group to support the Romanian front and their co-nationals deported to Transnistria. Finally, it is shown the contribution of local and national personalities to stop the deportation of the Banat Jews to concentration camps in Poland: Rabbi Alexander Safran, Metropolitan of Transylvania Balan, Radu Lecca and Franz von Neuman from Arad.

This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and implementation of accounting procedures, we consider that the theme is a nowadays one that can be used by accounting specialists who work as accountants and financial managers in European projects. We will also focuses on the attributes of the persons responsible for implementing the accounting procedures in a project but also on the importance of their proper professional training in the field. In preparing this paper we started from the legislative provisions in the field, and the results of the study aim to present the work procedures required for accounting organization within a project, and to present the accounting notes used for economic and financial operations specific for European Regional Development Fund funded projects which beneficiary is a public institution.

Introduction Pneumonia is a leading cause of mortality and a common indication for antibiotic in elderly patients. However, its diagnosis is often inaccurate. We aim to compare the diagnostic accuracy, the clinical and cost outcomes and the use of antibiotics associated with three imaging strategies in patients >65 years old with suspected pneumonia in the emergency room (ER): chest X-ray (CXR, standard of care), low-dose CT scan (LDCT) or lung ultrasonography (LUS).Methods and analysis This is a multicentre randomised superiority clinical trial with three parallel arms. Patients will be allocated in the ER to a diagnostic strategy based on either CXR, LDCT or LUS. All three imaging modalities will be performed but the results of two of them will be masked during 5 days to the patients, the physicians in charge of the patients and the investigators according to random allocation. The primary objective is to compare the accuracy of LDCT versus CXR-based strategies. As secondary objectives, antibiotics prescription, clinical and cost outcomes will be compared, and the same analyses repeated to compare the LUS and CXR strategies. The reference diagnosis will be established a posteriori by a panel of experts. Based on a previous study, we expect an improvement of 16% of the accuracy of pneumonia diagnosis using LDCT instead of CXR. Under this assumption, and accounting for 10% of drop-out, the enrolment of 495 patients is needed to prove the superiority of LDCT over CRX (alpha error=0.05, beta error=0.10).Ethics and dissemination Ethical approval: CER Geneva 2019-01288.Trial registration number NCT04978116.