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The current research aimed to analyze scientific production, using bibliometric analysis as a research method, with the aim of understanding the current structure of studies and future research directions related to creative accounting, how to use creative accounting practices and the role or in financial reporting. 13,463 documents published between 1999-2023 were identified in the Web of Science database and 24,461 researches in the Scopus database, which were refined according to 2 more terms: "user perception" and "impact on financial results". 80 articles were retained for the last stage of research, whose scientific content was analyzed with the help of VOSviewer software, performing both descriptive analysis and performance analysis, as well as scientific mapping from the perspective of the conceptual, intellectual and social structure. In order to determine research gaps, the 10 most relevant and influential papers were analyzed, these being established in relation to the number of citations, which was between 32 and 168. The research results highlighted the fact that half of the analyzed articles are reviews of specialized literature, which highlights gaps in primary research on creative accounting. What is worth noting is the fact that case studies or empirical studies based on questionnaires or the analysis of data sets related to financial reporting, address both aspects related to large companies listed on the stock exchange, as well as those related to medium and small companies. The studies followed the techniques of creative accounting and the way of financial reporting, both for private and state companies, both companies that benefited from external and internal financing, demonstrating the complex interest in the issue of using creative accounting. The gaps identified in this study will constitute future research directions in the field. [ABSTRACT FROM AUTHOR]

Climate change, global warming are phenomena that have changed the face of the world and that have a direct impact on agricultural production and food security, given that the world's population is growing from one year to the next, without the possibility of growth and natural resources. Another worrying phenomenon is the production of greenhouse gases and their destructive effect on the planet. That's why the technology that is being perfected every day tries to find solutions that simplify both the efforts made to obtain food, but also the possibility of increasing the efficiency of production processes. In this way, in the agricultural field, the idea of developing dual systems appeared, which would protect both agricultural crops, with the aim of increasing productivity, but which would also contribute to obtaining solar energy, necessary not only for own consumption, but also to be included in consumer networks, the proposed concept being that of the AgriVoltaic system. The idea that appeared in 1981 began to be developed, currently reaching the development of a technology that is starting to be adopted in many countries of the world, including Romania. In the current paper, we propose to analyze the opportunity of using AgriVoltaic technology, its advantages and disadvantages, but also the way in which it could contribute to increasing the profitability of agricultural farms. At the same time, increasing the degree of awareness regarding the advantages of introducing agricultural systems and the method of implementing the systems is another objective of the current work. Starting from the analysis of the specialized literature, we outlined the term Agrivoltaic technology and continued the study with an analysis of the possibilities of implementing this technology in Romania, due to the solar energy potential that it benefits from. The research methodology assumed on the one hand the bibliographic analysis, and on the other hand the analysis of the development potential of the system, taking into account the existing agricultural areas and crops suitable for this system. As a result of the research carried out, it turned out that although there are confirmed advantages of using AgriVoltaic technology, it does not yet benefit from sufficient visibility or high accessibility among farmers. Also, the existing legislation at the level of Romania does not yet make possible the development of the dual system. Among the disadvantages of using agrivoltaic systems are the still high costs, but the measures to protect the rural landscape, which occupies an important place in sustainable development, even if the energy produced is renewable. [ABSTRACT FROM AUTHOR]

The main objective of our paper is to analyze the fiscal decentralization and its general effects but also its implication regarding the economic growth. In this spirit we focused our efforts on studying the Romanian case study using a linear regression model. The actual research is the basis for detailing the assessment using more detailed indicators and introducing more variables for a more comprehensive explanation of the facts identified in the present paper. The analysis results demonstrate the direct link between the degree of fiscal decentralization in Romania and the GDP per capita, which can be interpreted as a positive aspect of the intense involvement presumed by administrative-territorial entities actions and activities that have led, in the analyzed period, to an improvement in the welfare of individuals in Romanian society.

The paper purpose is to determine if there is any correlation between the economic growth and the environmental protection. We seek to find the way that a strong economic development could positively influence the environment financing the expenditures needed to protect it from harmful human activities. The result is the simple correlation model where the GDP is chosen as independent variable (factor) and the environmental protection expenditures as dependent variable. [ABSTRACT FROM AUTHOR]

There are evidences showing that industrial relocation related to the globalization brought environmental issues especially for the emerging economies. Our paper main objective is to determine the correlation between the globalization and the environmental quality for the specific case of Romania. We choose KOF for describing the globalization as it is the most complete indicator designed for this phenomena assessment. [ABSTRACT FROM AUTHOR]