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Table of contents
Editorial and International Advisory Board

Title	HEALTH POLICY TRANSPARENCY ON ARTIFICIAL INTELLIGENCE
DOI	DOI: 10.47743/eufire-2025-1-1
Author	Doina-Monica Agheorghiesei
Abstract	In the context of profound digital transformations that mark healthcare systems globally, artificial intelligence (AI) has become an essential tool in supporting clinical research, therapeutic decisions and the optimization of medical processes. Although the technological promise of AI is substantial, its implementation generates a series of essential challenges, among which the lack of transparency, the difficulties of explainability of algorithmic decisions and the risk of bias stand out. Transparency is thus emerging not only as a technical requirement, but as an ethical and normative principle, essential for maintaining public trust, protecting patients’ rights and ensuring responsible technology governance. According to the European Commission (2021), the transparency of an AI system implies its ability to provide clear and intelligible explanations of the logic of automated decisions, along with the traceability of decision-making processes and the data used. In this sense, transparency implies not only technological explainability, but also auditability, clearly defined responsibility and the active participation of all actors involved in the life cycle of AI systems: developers, medical professionals and patients. This study brings together the findings of several recent articles to explore the transparency of artificial intelligence (AI) in public health policies. The analysis highlights both convergences and differences in approach, offering an integrated perspective on how transparency is understood and applied in this field. Key themes such as accountability, equity and trust in AI systems are outlined, alongside contrasts between technical and holistic views of implementation. The study proposes a structured synthesis of the current context and suggests future directions for research and policy development in the field of ethical use of artificial intelligence in health.
Keywords	artificial intelligence; transparency; public health policy; ethics
JEL Codes	I18; O33; K32; D83

Title	OFEDS.INDUSTRY 4.0 AND THE CEE COUNTRIES IT SERVICES OUTSOURCING SECTOR
DOI	DOI: 10.47743/eufire-2025-1-2
Author	Amanda Andrieșanu
Abstract	Industry 4.0 has significantly transformed business structures, not only in the technological domain but across all aspects of operations, by reshaping workflows and driving innovation aimed at increasing productivity. This article primarily explores the evolution of outsourcing and nearshoring in the software development sector within Central and Eastern European (CEE) countries under the influence of Industry 4.0. Over the past decade, this sector has experienced substantial growth and has emerged as a pivotal driver of economic development in the CEE region. Industry 4.0 serves as both a transformative force in redefining the technological landscape and business structures as well as a catalyst for innovation. This article aims to synthetize the primary transformation directions of outsourcing/nearshoring tech-organizations and to objectively list the predictions posited by recent literature. The sector is rapidly evolving, growing into a mature one under the pressure of adapting to macro-economic policies and the adoption of Industry 4.0 emergent technologies. While many aspects have been predicted in literature, reality has shifted these predictions. The article will examine the main directions outlined by literature that have proven to align with reality or still hold potential. The article is structured in 4 main sections. Introduction: providing and overview of the context of nearshoring/outsourcing in CEE countries as discussed in literature. Second, we have an overview of the Industry 4.0 impact in outsourcing/nearshoring technology sector and how did this sector evolve throughout the latest decade. Third, our research is focused on the strategies and their transformative effects on business processes and specifics of nearshoring/outsourcing organizations. Finally, the conclusions and future challenges to be explored: facing reality, reviewing future strategic business approaches recommended by literature based on sector current realities.
Keywords	Industry 4.0; outsourcing and nearshoring; business models; sustainability in Industry 4.0; Deeptech
JEL Codes	HO32; O12; O33; M15

Title	ARTIFICIAL INTELLIGENCE – PARTNER OR COMPETITOR FOR THE ACCOUNTANCY PROFESSION?
DOI	DOI: 10.47743/eufire-2025-1-3
Author	Ciprian Apostol
Abstract	Artificial intelligence is having a dramatic effect in all industries in a short time. Accounting is no exception and the question for many is whether artificial intelligence will replace those working in the profession in the near future. Automation of repetitive tasks, advanced data analytics, improved efficiency of the entire accounting process, assistance in compliance with ever-changing financial and tax regulations accompanied by possible job losses due to automation, the need to learn new skills to understand and use tools based on artificial intelligence, dependence on technology are realities of the current stage of practicing accountancy profession. If accounting professionals will quickly adapt to new technologies and learn how to work effectively with them, then we tend to believe that artificial intelligence will be a reliable partner, but, at the same time, there is also a possibility that some will not cope with the challenges of automation and changes in the structure of jobs, and for them, artificial intelligence is only a competitor. The study aims to capture the main challenges of the accounting profession imposed by the implementation of artificial intelligence, through a qualitative analysis of new trends in the accounting field, using data from various sources (media, literature, etc.). The results of the research are to present the necessary information to contribute to the academic debate and to be able to reach a conclusion on how the implementation of artificial intelligence will change the future of the accounting profession.
Keywords	artificial intelligence; accounting; accountancy profession
JEL Codes	M40; M41; M49

Title	THE INDEPENDENCE OF JUSTICE AND THE DILEMMA JUDICIAL ACTIVISM VS. NATIONAL SPECIFICITIES IN EU EASTERN COUNTRIES
DOI	DOI: 10.47743/eufire-2025-1-4
Author	Sebastian Avăcăriței, Mihaela Tofan
Abstract	The independence of the judiciary forms the foundation of contemporary legal systems where the rule of law guarantees the separation of powers and the support against arbitrary and external interference. Within the European Union (EU), it is an integral part of the common legal order, yet its uniform implementation generates significant tensions, especially in the Central and Eastern states. These tensions are fueled by the need to reconcile EU law principles with the respect for national identity, a challenge which became more important in the context of the recent political transformations and extreme tendencies. The research points out the fact that the decisions of the European courts not only serve to clarify and strengthen the applicable legal norms but are essential tools in ensuring the maintenance of an often-fragile democratic balance. However, the perception of these judgments as forms of foreign interference can lead to the polarization of social structures and risks undermining public confidence in the efficiency and independence of the national judiciary. In Poland and Hungary, the decisions of European courts, although based on clear principles of the rule of law, have often been perceived as a form of extreme interference, amplifying nationalist rhetoric and fueling inter-institutional conflict. In Romania, the relatively harmonious cooperation between national and European courts suggests a greater potential for integrating European rules into the domestic legal order. These dynamics underline the importance of a balance between the uniform application of European values and respect for constitutional particularities, as well as the need for constant dialogue.
Keywords	judicial independence; judicial activism; EU law and national sovereignty
JEL Codes	K40; K33; P48

Title	THE SAFE USE OF ARTIFICIAL INTELLIGENCE IN ROMANIAN BUSINESS
DOI	DOI: 10.47743/eufire-2025-1-5
Author	Augustin Marius Axinte
Abstract	Artificial Intelligence (AI) is rapidly transforming global industries, offering unprecedented opportunities for efficiency, automation, and innovation. However, in Romania, the adoption of AI technologies remains limited and uneven. The local economic system is still developing, and many Romanian businesses – particularly small and medium-sized enterprises (SMEs) – lack the digital infrastructure, skilled workforce, and strategic frameworks needed to fully embrace AI. While some sectors such as banking, telecommunications, and retail have started integrating AI solutions, the majority of the business environment continues to operate using traditional models. This paper addresses a fundamental question: How can AI be used safely and effectively in Romania’s emerging economy, while ensuring ethical, legal, and social responsibility? The safe use of AI implies not only technical robustness but also alignment with European regulatory frameworks such as the General Data Protection Regulation (GDPR) and the forthcoming EU Artificial Intelligence Act (European Commission, 2021). It also requires awareness of issues such as data privacy, algorithmic bias, cybersecurity threats, and the explainability of machine learning models (Floridi and Cowls, 2019). The article proposes a multi-dimensional framework that includes organizational readiness, regulatory compliance, ethical AI principles, and public-private cooperation. It also emphasizes the importance of employee digital upskilling and the creation of transparent AI governance models at the company level. Drawing on both international best practices and local realities, the paper outlines strategic recommendations tailored to Romania’s current digital maturity. In doing so, it contributes to the broader academic and policy debate on how emerging economies can leverage AI responsibly, avoiding digital divides while fostering innovation. The aim is to offer actionable insights for business leaders, policymakers, and educators interested in accelerating Romania’s digital transformation in a way that is secure, inclusive, and sustainable
Keywords	Artificial Intelligence; Romanian business; digital transformation; AI governance; ethical AI
JEL Codes	HL86; M15; O33

Title	THE USE OF MULE WALLETS AND FAKE CRYPTO EXCHANGES BY CRIMINALS
DOI	DOI: 10.47743/eufire-2025-1-6
Author	Eldad Bar Lev
Abstract	The rapid proliferation of mule wallets and fake cryptocurrency exchanges has emerged as a significant threat to investors and the broader digital asset ecosystem. This study investigates the warning signs associated with fraudulent platforms and mule account networks by employing a mixed-methods approach that integrates blockchain data analytics, user survey responses, and forensic transaction tracing. Quantitative analysis of over 10,000 wallet transactions spanning major blockchain networks reveals distinct behavioral patterns, such as abnormal fund flows, rapid account creation, and disproportionate withdrawal rates, which serve as reliable indicators of illicit activities. Complementary qualitative insights from a survey of 250 cryptocurrency traders underscore the psychological and informational factors that render investors vulnerable to such schemes, including overconfidence bias, lack of due diligence, and susceptibility to social engineering tactics. The findings demonstrate that a combined metric of on-chain anomalies and user-reported experiences can achieve above 90% accuracy in predicting fraudulent platforms. Consequently, we propose a set of investor protection strategies, encompassing pre-trade risk assessments, enhanced know-your-customer (KYC) protocols, and real-time monitoring tools, to mitigate exposure to mule wallet networks and counterfeit exchanges. Policy implications for regulators and recommendations for best practices in crypto forensics are discussed, highlighting the need for collaborative frameworks between law enforcement, blockchain analytics firms, and financial institutions to safeguard the integrity of digital markets.
Keywords	mule wallets; fake cryptocurrency exchanges; money laundering; mixing services; crypto regulation
JEL Codes	E42; G28; K42; O33; D82

Title	TAX PROFILING AS A TOOL FOR TAXING THE SO-CALLED UNJUSTIFIED INCOME IN ROMANIA
DOI	DOI: 10.47743/eufire-2025-1-7
Author	Cosmin Flavius Costaș
Abstract	We were always told that George Orwell’s 1984 is just a fiction book, not a manual of instructions. But more recent events seem to suggest the contrary. A decade ago, tax authorities paid good money for income information from Switzerland or Liechtenstein even if such information was obtained in a fraudulent manner. DAC 6 put professionals of the (tax) death row and the increased exchange of tax information facilitated access to most of taxpayers’ sources of income. As a result, tax authorities are now able to profile their taxpayers by determining their usual sources of income, certain expanses, shopping habits or random people they share the lunch bill with via Revolut. This type of profiling has recently led Romanian tax authorities into a fight regarding the so-called “unjustified income”. We therefore investigate whether the concept is defined by Romanian tax law, the boundaries of the constitutional and legal framework, the mechanics of the audits, the burden of proof and the genuine probatio diabolica required in certain procedures and, on the whole, the adequate solution and the perspectives of such profiling
Keywords	income taxation; unjustified income; tax information; tax audits; proportionality
JEL Codes	K340

Title	ARTIFICIAL INTELLIGENCE AND DEFICIT OF PERSONNEL IN THE ROMANIAN POLICE
DOI	DOI: 10.47743/eufire-2025-1-8
Author	Gabriel Crap
Abstract	Artificial intelligence (AI) is now a fundamental part of daily life, helping with everything from unlocking devices through facial recognition to aiding in healthcare diagnostics. AI’s ability to process and analyze vast amounts of data positions it as a valuable resource in law enforcement, particularly in Romania, where challenges in public safety could benefit from AI integration. Despite its potential, citizens remain cautious about ensuring AI’s fairness and beneficial use. Staff shortages in Romanian police and border agencies exacerbate public safety issues. Critical vacancies and budget constraints lead to slower response times, increased crime rates, weakened border security, and eroded trust in law enforcement. Additionally, unfair labor practices and restrictive policies make recruitment and retention difficult, highlighting the need for urgent reforms. Making the appeal to AI with its advantages, such as improved productivity and crime prevention, and analyzing data to predict hotspots and identify criminal behaviors. However, risks exist, including biased algorithms and policy gaps that may lead to unfair outcomes. Regulatory frameworks like the EU’s General Data Protection Regulation (GDPR) ensure transparency in data practices, but no universal standard currently governs the fairness of AI applications in law enforcement.
Keywords	police; artificial intelligence; international structures
JEL Codes	O15

Title	THE ENVIRONMENTAL PROTECTION IN THE CONTEXT OF THE EUROPEAN GREEN DEAL: THE ROLE OF ARTIFICIAL INTELLIGENCE
DOI	DOI: 10.47743/eufire-2025-1-9
Author	Adina Dornean, Ada-Iuliana Popescu
Abstract	The climate crisis is one of the major challenges for Europe. In December 2019, European Union (EU) launched the European Green Deal (EGD). In accordance with the EU’s environmental policies, one of the EGD goals is for Europe to become the world’s first climate-neutral’ continent, with net zero greenhouse gas (GHG) emissions by 2050. This goal is now also enforced by a legally binding regulation, the European Climate Law, an economy-wide framework law for the green transition, which requires to reduce Europe’s net GHG emissions by at least 55% by 2030 compared to 1990 levels. The aim of the paper is to analyze the progress in achieving EGD goals by EU countries after five years since the implementation of EGD and to highlight the role of artificial intelligence (AI) in accessing and interpreting the climate data. Presently, EU Member States are moving towards climate neutrality but if they want to meet this goal by 2050, they need to better synchronize themselves to a faster pace and more articulated measures. Measuring the results and anticipating future efforts to alleviate some of the most pressing sustainability issues of the twenty-first century requires adequate tools and technology, such as AI.
Keywords	environmental protection; European Green Deal; AI
JEL Codes	F64; Q01; Q58

Title	DIGITAL TRANSFORMATION AND DIGITAL MATURITY MODELS IN DIGITAL YOUTH WORK SECTOR: A CRITICAL REVIEW
DOI	DOI: 10.47743/eufire-2025-1-10
Author	Mădălin Gabriel Florea, Gabriela Meșniță
Abstract	Digital transformation represents a new paradigm across various sectors of activity, but its implementation in the youth work sector is still at an early stage of research. This article is a critical review of digital maturity and digital transformation models, exploring popular theories, dimensions and methodologies from corporate, public and EU education sectors. The purpose of the review is to outline strengths and limitations of existing models when applied in the context of youth organisations. While we identified common dimensions addressed, such as strategy, culture, technology and data governance, current models are tailored for profit-driven environments and neglect challenges faced by youth organisations, for example: resource limitations, dynamic evolution, participatory governance and the need for ethical practices in digital world. Furthermore, emerging trends (such as AR/VR, AI, blockchain, etc.) are under-represented in conventional maturity frameworks. This having the potential to reshape digital youth work, in conclusion we emphasize the necessity of a forward-looking model that is tailored for youth NGOs. The findings of this review lay the theoretical foundation for designing such a model, which should not only evaluate current digital capacity, but also suggest ways to navigate towards a more participatory, secure, inclusive and innovative digital future.
Keywords	digital youth work; digital transformation; digital maturity; digital maturity model
JEL Codes	O14; O32; O33

Title	THE DIGITAL ERA AND ITS IMPACT ON MONEY LAUNDERING
DOI	DOI: 10.47743/eufire-2025-1-11
Author	Alexandru Frăsilă
Abstract	This article analyses, from an interdisciplinary and contextual perspective, the issue of money laundering, with a particular focus on its occurrences in the digital context, especially via the use of online platforms – known in the legal literature as cyber laundering. The article presents the main ways in which this type of criminal behavior materializes, such as cryptocurrency transactions, online banking, online auctions, and online gambling, thus illustrating the methods used by cybercriminals in order to cover up the illicit origin of the funds. The issue of money laundering portrays, from an economical perspective, a facet of the informal, covert, underground economy, which legally translates into a series of operations aiming to confer an illusion of legality to the profits resulting from criminal activity. The effects of this scourge are destructive for the harmonious functioning of society, distorting the market economy and the competitive market, while generating financial instability and leading to an increase in corruption and organized crime. Within the context of the digital era, this article explores the impact of technology on the evolution of the practice of money laundering and discusses the new methods used in such criminal activity, while simultaneously dealing with the way in which the new technologies, such as artificial intelligence, can be used in order to prevent and counter the practice of money laundering.
Keywords	money laundering; artificial intelligence; cybercrime; cyber laundering; crypto-assets
JEL Codes	K14; K24; K42

Title	ADVANCED DATA MODELING IN BUSINESS USING DYNAMIC ARRAYS AND TRIPLE MATRICES
DOI	DOI: 10.47743/eufire-2025-1-12
Author	Valerică Greavu-Șerban, Vasile-Daniel Păvăloaia
Abstract	Recent developments in Microsoft Excel, particularly the introduction of Dynamic Arrays, have significantly enhanced the capabilities of this ubiquitous tool in financial and accounting analysis. This paper explores the application of modern Excel functions such as MAP(), LAMBDA(), SEQUENCE(), MAKEARRAY(), and LET() in automating complex tasks, minimizing formula redundancy, and enabling advanced modelling without VBA scripting. A structured application of these functions is demonstrated through real-life accounting and finance use cases, including budget projections, data reconciliation, scenario modelling, and error detection. Additionally, a novel methodology termed the Triple Matrix” is introduced. Inspired by triple FOR loop logic, this approach enables multidimensional evaluation and aggregation directly within Excel using only native functions. The method systematically generates and processes combinations of values across three axes, allowing the implementation of iterative logic and scenario simulations without macros. This approach is tested in various use cases and evaluated based on automation efficiency, clarity of formulas, performance, and adaptability. Results highlight the added value of combining Dynamic Arrays and Triple Matrix logic for accountants and financial analysts, improving automation, accuracy, and process scalability using only standard Excel functionality.
Keywords	Dynamic Arrays; Triple Matrix; financial modelling; spreadsheet analysis; no-code solutions
JEL Codes	M15; G19; H75

Title	ANAF DIGITALIZATION – A DETERMINING FACTOR IN REDUCING TAX EVASION AND CORRUPTION IN ROMANIA
DOI	DOI: 10.47743/eufire-2025-1-13
Author	Marian-Romeo Guiu
Abstract	In this article we will analyze the share of tax revenues in GDP for Romania compared to other EU countries, in order to identify how an increase in the tax burden defined as the ratio between tax revenues and gross domestic product, would influence the way in which taxes are collected in the state budget and to what extent the digitalization of ANAF could contribute to reducing tax burden and corruption among authorities, respectively, increasing tax compliance on the part of the private sector. In research, tax evasion must also be analyzed from the perspective of human behavior, since the individual’s mode of action towards a tax increase is not without rationality. Regarding the share of tax revenues in GDP, Romania, with a percentage of 27%, is at the bottom of the ranking compared to the EU average, which is almost 40%. The inefficiency of tax revenue collection, especially VAT, is caused by the high percentage of tax evasion, and the avoidance of paying taxes, which in Romania has become a phenomenon whose upward trend from year to year records a worrying percentage for decision-makers in the state. The continuation of the tax reform, especially the elimination of tax inequities for certain sectors of activity (i.e., construction, agriculture), ordered by the government at the beginning of 2025, followed by a process of digitization of the institution responsible for managing the country’s finances, should, at least on paper, lead to more efficient collection.
Keywords	tax evasion; corruption; fiscal pressure
JEL Codes	H21; H26; H30

Title	THE IMPACT OF ARTIFICIAL INTELLIGENCE ON COMPETITION IN THE EU DIGITAL MARKET: AN ANALYSIS OF REGULATORY CHALLENGES AND OPPORTUNITIES
DOI	DOI: 10.47743/eufire-2025-1-14
Author	Lucia Irinescu
Abstract	The rapid development and deployment of artificial intelligence (AI) across digital markets is reshaping competitive dynamics in the European Union. This article examines the legal implications of AI-driven transformations for EU competition law, with a focus on both risks and regulatory opportunities. As dominant digital platforms increasingly integrate AI into pricing, ranking, and decision-making systems, concerns arise regarding market concentration, algorithmic collusion, and abuse of dominance. The paper explores how the existing legal framework – centered around Articles 101 and 102 TFEU – interacts with emerging instruments such as the Digital Markets Act and the AI Act. It further assesses the adequacy of current enforcement tools in addressing the opaque and autonomous nature of AI systems. It also explores the impact of the digital economy on the nature of competition, which is undergoing profound changes, particularly due to the unique features and applications of artificial intelligence. By analyzing the intersection of competition law and digital regulation, the study identifies key legal gaps and proposes policy recommendations aimed at fostering a fair, innovative, and competitive digital environment in the EU.
Keywords	competition law; digital market; legal framework
JEL Codes	K21; K23; L40; L41

Title	Zero Trust Architecture and Data Sovereignty. A comparative analysis of Romania and Italy
DOI	DOI: 10.47743/eufire-2025-1-15
Author	Iustin-Gheorghe Jalaboi, Mihaela Tofan
Abstract	Zero Trust Architecture (ZTA) and data sovereignty have become central pillars of governmental information technology (IT) strategies. In the constantly evolving landscape of the European Union (EU) digital market, challenged by cyber threats an geopolitical tensions around technological control. However, due to a lack of long-term vision, these frameworks can sometimes be misapplied. In parallel, data sovereignty has gained increasing relevance due to states’ growing reliance on global providers of digital infrastructure, further amplified by the rise of sovereigntist discourse across Europe. Significant risks raised out of this dependency: the potential loss of control over data, exposure to extraterritorial jurisdictions, power imbalances between users and providers, and potential ethical and democratic consequences. This paper offers a comparative analysis of Romania and Italy, examining how each country addresses challenges related to digital security and data sovereignty. It proposes recommendations for coherent European digital governance, in alignment with initiatives such as GAIA-X, and seeks to identify mechanisms by which member states can balance innovation, security, and strategic autonomy. As our data show, Romania has begun implementing Zero Trust principles in public administration, aligning with EU and ENISA standards, while Italy has recently rejected collaboration with the Starlink network, citing risks to national control over governmental communications. This decision reinforces the urgency of achieving real digital autonomy within EU.
Keywords	Zero Trust Architecture; data sovereignty; EU digital policy; cybersecurity
JEL Codes	H83; L86; F52

Title	QUANTITATIVE ANALYSIS OF THE RELATIONSHIP BETWEEN MATHEMATICAL AND COMPUTATIONAL THINKING IN THE CONTEXT OF AI INTEGRATION
DOI	DOI: 10.47743/eufire-2025-1-16
Author	Elena Kramer
Abstract	This research explores the relationship between Mathematical Thinking (MT) and Computational Thinking (CT), two forms of reasoning that are often defined differently but share conceptual similarities. We propose a novel approach to studying this relationship by comparing the metalanguages—the general-purpose vocabulary and structures used to express ideas—across various fields in Mathematics and Computer Science. Our main hypothesis is that if different fields share similar metalanguages, this reflects a deeper connection between them, which may influence understanding and success across domains. To test this, we analyzed multiple text corpora from a range of mathematical and computational disciplines. Using advanced Natural Language Processing (NLP) techniques, including lemmatization and tokenization, we filtered out domain-specific terms to reveal the underlying metalanguage. We applied several clustering algorithms—K-Means, PAM, Density-Based Clustering, and Gaussian Mixture Models—to group fields based on linguistic similarity. Since clustering results can be sensitive to parameters and distance metrics, we further validated the outcomes using a Neural Network-based AI model. This AI integration helped assess the consistency of the clusters and provided a second layer of insight into the linguistic structures across fields. To further evaluate the hypothesis—that fields with similar metalanguages may promote similar levels of comprehension—we combined this computational analysis with both quantitative and qualitative data from student participation. This paper presents the results of the quantitative component, highlighting how AI-assisted analysis can reveal meaningful connections between MT and CT through their shared linguistic foundations.
Keywords	mathematical thinking; computational thinking; undergraduate students; education skills; metalanguage
JEL Codes	C6; A22

Title	UNIFORMIZATION OF MOLDOVAN JURISPRUDENCE REGARDING THE RECOGNITION AND ENFORCEMENT OF FOREIGN ARBITRAL AWARDS – PREMISE FOR CONSOLIDATING LEGAL CERTAINTY
DOI	DOI: 10.47743/eufire-2025-1-17
Author	Diana Lazăr, Olesea Plotnic
Abstract	The Republic of Moldova has undertaken clear commitments regarding the improvement of the legal framework in the field of arbitration and alternative dispute resolution, both through the Strategy for ensuring the independence and integrity of the justice sector and through its European integration path assumed in the National action plan for accession to the European Union 2024-2027 and the RM-EU Association Agreement. The uniformization of judicial practice in the field of recognition and enforcement of foreign arbitral awards is a fundamental pillar for ensuring legal certainty, administering justice, and achieving sustainable development. International experiences demonstrate the utility of instruments for consolidating and uniformizing judicial and arbitral practice to enshrine the principles of international commercial arbitration in ordinary courts and to promote it as a preferred method for resolving cross-border commercial disputes. The last act of uniformizing judicial practice in the field of recognition and enforcement of foreign arbitral awards in the Republic of Moldova dates back a decade, with no subsequent actions taken in this regard. This paper aims to analyze the legal framework and current practice of the Republic of Moldova regarding the recognition and enforcement of foreign arbitral awards.
Keywords	foreign arbitral award; recognition; enforcement; legal certainty
JEL Codes	K38; K38; Q54

Title	IS AI A BETTER DRIVER? A SPECIAL LOOK ON WAYMO ACCIDENT HISTORY WITH THE REGULATORY AND POTENTIAL LIABILITY FRAMEWORKS FOR DRIVERLESS CARS IN MIND
DOI	DOI: 10.47743/eufire-2025-1-18
Author	Codrin Macovei
Abstract	Ethics of financial services in the field of health compliance with ethical principles in the management of finances and financial services within the health system involve transparency and integrity in billing processes, ensuring equitable access to medical sThe locus of liability has begun to settle on the manufacturers and designers of autonomous vehicles. It is unsurprising, as driverless cars completely unattended by a human driver are now legally allowed on the road in many states. When a human driver is no longer at the wheel to make mistakes, the fault may rest with the programmers of the vehicle’s software. AVs like those used by Cruise or Waymo (Google’s robotaxi service) can make any mistake that the humans drivers do, but the robotaxi companies argue, they do so at far smaller rates than humas drove vehicles. AVs are even immune from fatigue, intoxication and the number one cause of traffic accidents: distracted driving. But regardless of their safety compared to human drivers, autonomous vehicles pose a unique issue for someone injured by one. If there is no driver, who is liable? And to what extent is liability affected by the lack of a human driver?
Keywords	driverless cars; accident; regulatory framework; liability framework
JEL Codes	K40

Title	TAX DISPUTE RESOLUTION MECHANISM IN THE EUROPEAN UNION OR MUTUAL AGREEMENT PROCEDURE TO AVOID DOUBLE TAXATION?
DOI	DOI: 10.47743/eufire-2025-1-19
Author	Cristina Oneț
Abstract	This paper aims to clarify how the provisions of Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union should be understood and applied. This directive is supplemented by the provisions of its Implementing Regulation (EU) 2019/652 of the Commission, adopted on April 24, 2019, which establishes the standard operating rules for the advisory commission or the alternative dispute resolution commission. On August 22, 2019, the Romanian Government adopted Ordinance No. 19/2019, amending and supplementing the Tax Procedure Code, which was later consolidated by the adoption of Law No. 127/2021. Both legislative acts are reflected in Title IX of the Tax Procedure Code: “Resolution of Tax Disputes Arising from the Interpretation and Application of Agreements and Conventions Providing for the Avoidance/Elimination of Double Taxation,” Chapter II, which regulates a mutual agreement procedure to avoid/eliminate double taxation. This legislative framework ensures that Romania has fully transposed the aforementioned European regulations into its national legal system. Understanding and navigating this complex procedure, which can only be initiated by the affected party but involves negotiations carried out exclusively between the national tax authorities of the Member States, may offer valuable insights for both the European and national legislators. Strengthening this procedure would enhance its effectiveness as a legal instrument for resolving tax disputes and addressing circumstances that could be highly detrimental to European taxpayers.
Keywords	avoidance of double taxation; tax disputes; contentious procedure; mutual agreement procedure; national tax authorities of the Member States
JEL Codes	K34; K41

Title	AI-DRIVEN SOCIAL ENGINEERING IN BUSINESS ENVIRONMENTS: A REVIEW OF CURRENT RESEARCH
DOI	DOI: 10.47743/eufire-2025-1-20
Author	Vasile-Daniel Păvăloaia, Valerică Greavu-Șerban
Abstract	Social Engineering (SE) continues to be a major threat in many sectors as well as Business, by manipulating human behaviour to breach organizational defences. With the integration of Artificial Intelligence (AI) techniques and principles, these attacks have become more targeted, scalable, and difficult to detect—especially for the business domain. This manuscript builds a literature review which highlights the major findings from representative peer-reviewed articles published within 2020 and 2025, retrieved from the Web of Science (WoS) and Scopus databases. The research examines how AI technologies, including Machine Learning, Natural Language Processing, and Deepfake technology, are being leveraged to enhance phishing, impersonation, and behavioural profiling techniques. Preliminary findings indicate a significant rise in the use of AI-driven tools for spear-phishing and executive impersonation within corporate contexts, where the Small and Medium-Sized Enterprises (SMEs) are mostly affected. Additionally, the study highlights a growing gap between the sophistication of attacks and current defensive measures. These insights underscore the need for adaptive, AI-aware security frameworks tailored to evolving SE threats.
Keywords	artificial intelligence; social engineering; business cybersecurity; phishing attacks; deepfake technology
JEL Codes	M15; G19; H75

Title	THE IMPACT OF EU SUSTAINABILITY REGULATIONS ON THE FINANCIAL PERFORMANCE OF EUROPEAN OIL AND GAS COMPANIES
DOI	DOI: 10.47743/eufire-2025-1-21
Author	Elena-Andreea Popa
Abstract	Financial performance (FP) is a subjective yet pivotal measure of how effectively a firm can use its assets from primary business activities to generate revenues and thus maximize value, a core aim within the economic system. FP acts not only as a key indicator of a firm’s overall financial health but also as an important criterion for assessing how well a business can adapt to market changes, enhance operational methods, and face potential challenges. This study seeks to understand how sustainability initiatives affect financial performance and whether they facilitate or obstruct the pursuit of value maximization in the corporate sector. This study aims to explore the impact of Directive 2014/95/EU, which for the first time in Europe mandates the disclosure of non-financial information, on the financial performance of European oil and gas companies listed on Euronext. Employing retrospective analysis and utilizing secondary data sources such as annual reports, the research analyzes how sustainability regulations influence profitability indicators like return on assets (ROA), return on equity (ROE), and return on invested capital (ROIC). The financial data covering five years before and seven years after the directive’s implementation is subjected to Wilcoxon Signed-Rank Test analysis using the SPSS software. The purpose of this test is to determine if there are statistically significant differences in financial performance between the periods before and after the implementation of the directive. Results of the Wilcoxon Signed-Rank Test, applied to multi-year averages over a five-year pre and seven-year post directive period, indicate that the values of these indicators did not change significantly between the two timeframes for oil and gas companies. In this context, the non-financial reporting requirements introduced by the directive did not have a statistically significant impact on the profitability of the analyzed companies. The limitations of the study include the selection of financial indicators that remains an subjective choice and may not fully capture the broader effects of sustainability related regulations. Additionally, external economic and geopolitical factors affecting the oil and gas sector during the analyzed period were not controlled for and may have influenced financial performance independently of the directive.
Keywords	financial performance; sustainability; non-financial reporting; regulation; oil and gas industry
JEL Codes	M41; M14; Q56; L71

Title	GAMIFICATION MEETS AI: EXPLORING SYNERGISTIC TECHNOLOGIES FOR CYBERSECURITY EDUCATION IN BUSINESS SCHOOLS
DOI	DOI: 10.47743/eufire-2025-1-22
Author	Daniela Popescul, Raluca-Petronela Mahu
Abstract	The growing complexity of cybersecurity threats and countermeasures, combined with the low awareness on this topic, demands innovative approaches to education and training. Recent literature highlights the potential of gamification and artificial intelligence (AI) to enhance learner engagement and knowledge retention in the field of cybersecurity. This article offers a critical review of current applications of AI and gamification in cybersecurity education, with a focus on university-level teaching. Building upon this theoretical foundation, the study explores students’ and experts’ perceptions of AI and gamification use, aiming to contribute to a better understanding of how emerging technologies can enhance motivation and engagement in cybersecurity education. The insights obtained through a mixed-methods approach may support the development of more engaging and relevant cybersecurity higher education practices.
Keywords	gamification; cybersecurity; artificial intelligence; higher education; motivation
JEL Codes	HI23; M15; D83

Title	THE IMPACT OF AI TECHNOLOGIES ON DYNAMICS AND RESTRUCTURING OF COMPANIES
DOI	DOI: 10.47743/eufire-2025-1-23
Author	Geanina Gabriela Prodan
Abstract	Artificial intelligence, as a tool for creating the functionality of the European Union market, has a major impact on the way societies, economies and organizations operate. Accelerated digitalization favors the implementation of artificial intelligence in the operational processes of companies. Through the capacity to process data and automate complex processes, artificial intelligence becomes a strategic tool that contributes to increasing efficiency, reducing costs and increasing the decision-making process at the company level. The purpose of this study is to analyze how the technologies adopted by companies influence their productivity but also the consolidation and strategic repositioning of companies through involvement in mergers and security operations. The study takes into account for the period 2021-2024 companies with at least 250 employees from European Union member countries. The impact of adopting technologies in data analysis, marketing or sales, production and logistics process, spoken language conversion, object identification based on images, ICT security is analyzed. Beyond the influence of these variables, there are reservations in adopting artificial intelligence motivated by too high costs, incompatibility with existing equipment, ethical considerations, data availability, lack of expertise and clarity of legal consequences.
Keywords	artificial intelligence; digital technologies; mergers and acquisitions; European Union
JEL Codes	G34; O33

Title	ON THE REAL SWIFTNESS OF JUSTICE, WITH AND WITHOUT ARTIFICIAL INTELLIGENCE
DOI	DOI: 10.47743/eufire-2025-1-24
Author	Septimiu Ioan Puț
Abstract	With its specific techniques and algorithms, AI seems to be ubiquitous in contemporary society. As a social phenomenon, law cannot be an exception. In the procedural field, AI brings indisputable advantages in terms of making normative, doctrinal and case-law databases accessible, but also in terms of speeding up judicial proceedings because the use of algorithms generates effects in real time. If either the legal remedies are ineffective or they intervene very late in relation to the time of the violation of the rights, the preservation of the rights is no longer possible or current, which is tantamount, in practice, to the non-existence of remedies to protect the rights. Improvements in AI will certainly speed up the processing of legal information in the future, but it is impossible to predict whether this will be accompanied by an increase in the quality of case resolution, bearing in mind that the law is subject to the action of a multitude of factors: moral, religious, economic and social.
Keywords	law; procedural celerity; artificial intelligence; homo juridicus roboticus
JEL Codes	K40

Title	TRANSFORMING AGILE PROJECT MANAGEMENT THROUGH ARTIFICIAL INTELLIGENCE
DOI	DOI: 10.47743/eufire-2025-1-25
Author	Laura-Diana Radu, Daniela Popescul
Abstract	In the context of the rapid transformations of the past decade, Artificial Intelligence (AI) is significantly reshaping processes across all industries, including—perhaps most notably—software development. This paper explores the multifaceted role of AI in transforming Agile project management practices, highlighting key innovations, challenges, and benefits. Based on a review of the literature combined with exploratory case examples from current industry practices, the study identifies AI-driven technologies that enhance decision-making and forecasting capabilities. While AI offers significant advantages—such as automating routine tasks and enabling predictive insights—its integration also presents critical challenges. These include concerns related to data privacy and security, overreliance on technology, limitations in integration, and the pressing need for project managers to develop new competencies in a rapidly evolving technological landscape. The paper aims to provide a structured perspective on how AI can be strategically embedded into Agile processes to enhance project outcomes. The findings suggest that AI not only boosts productivity but also redefines team dynamics and strategic decision-making, contributing to a deeper understanding of how AI can sustainably support modern project management.
Keywords	agile project management; artificial intelligence; agile framework; machine learning; natural language processing
JEL Codes	O22; O33; L86; M15

Title	THE IMPORTANCE OF THE RESILIENCE OF HEALTH INSTITUTIONS IN THE EVOLUTION OF HEALTH SERVICES IN ROMANIA
DOI	DOI: 10.47743/eufire-2025-1-26
Author	Felicia Cătălina Răcoare (Apetroi)
Abstract	Medical problems and economic crises that have hindered the evolution of society are as much a part of human civilization as the efforts to eradicate them. Problems related to public healthcare and efforts to support it represent a global challenge that has evolved over time from population health surveillance to epidemic eradication, then to the identification of health needs, to the development of health promotion strategies and, finally, to the status of evaluating and maintaining health services in the face of challenges. 21st century Romania is faced with underfinancing of the health system, poor access to medical services, a hospital network often not in line with the requirements of scientific progress and insufficient education in terms of medical information and prevention, although the theoretical concern to analyse the health system and its efficiency exists, as demonstrated by the multitude of reports and studies conducted by researchers in the field. The present study approaches the interdisciplinary theme of health system resilience, presenting the process of establishing the health system with its economic, social, and medical implications, in order to show an overview of the evolution of the Romanian medical system. Romanian healthcare and population insurance against medical, economic and social risks is a permanent concern of both decision-makers and the population. This article aims to examine the events that formed the basis of the establishment of health services in Romania, respectively their evolution, in order to show that through a strategic and integrated approach, health institutions can become more efficient, accessible and prepared for the future. This research also aims to highlight the importance of the resilience of health institutions to ensure the continuity and efficiency of health services, especially in the context of crises such as pandemics or economic difficulties. A resilient health system has the capacity to adapt to changes and maintain its functionality for the benefit of the population.
Keywords	resilience; healthcare; financing; sustainability; health insurance
JEL Codes	B15; H10; I18; O1

Title	AUTHORITY VS. TOPICAL AUTHORITY (RELEVANCY) IN THE WORLD OF AI
DOI	DOI: 10.47743/eufire-2025-1-27
Author	Mircea-Alexandru Roșu
Abstract	This article examines the distinctions between relevance, authority, and topical authority in SEO, with a focus on how artificial intelligence (AI) is reshaping content strategy and ranking dynamics. While topical authority is often treated as a novel ranking factor, the paper argues it is more accurately viewed as a structured extension of relevance rather than a separate algorithmic signal. Through a two-phase model—relevance filtering followed by authority-based sorting—the article clarifies how search engines evaluate and rank content. It challenges common misconceptions, such as the overemphasis on content quality alone, and underscores the continued importance of external trust signals like backlinks and brand recognition. The paper also analyzes AI’s role in expanding semantic coverage and scaling content production, while highlighting its limitations in generating true authority. The conclusion advocates for a hybrid SEO strategy that leverages AI for relevance optimization while relying on human expertise and relationship-building to earn authority. In an age of automated content, long-term visibility still depends on authentic credibility and experiential knowledge.
Keywords	SEO; topical authority; authority; relevance; digital marketing
JEL Codes	M31

Title	THE IMPACT OF AI ON EU ADMINISTRATIVE RULES
DOI	DOI: 10.47743/eufire-2025-1-28
Author	Elena-Mihaela Sfrijan (căs. Andrieș), Ana-Maria Bercu
Abstract	Artificial Intelligence (AI) is an evolving technology that has a significant impact on many sectors, including European Union (EU) administration. In the European Union, administrative regulations play a key role in ensuring the proper functioning of the rule of law and the protection of fundamental rights. Our paper aim is to see whether EU laws regarding AI have brought added value and efficiency to both the public administration and the final beneficiary, the citizen. The methodology of research is based on the analysis of the EU regulations in the field of the AI and a critical overview on the transposition legislation in Romania, mainly at the level of public administration authorities. The results of our analysis show that Romania, as a member state of the European Union, has adopted and take over the European Union regulations and directives that refer to Artificial Intelligence, those related to algorithmic transparency, accountability of automated decisions, AI ethics and international collaboration. The public administration authorities take the measures for making the regulations effective. While the EU legal framework on AI has laid a solid foundation for responsible and transparent implementation, its true added value lies in the extent to which member states, such as Romania, effectively transpose and operationalize these norms within their public administrations to better serve the citizens.
Keywords	artificial intelligence; legislative regulations; AI Act; GDPR
JEL Codes	K23; K24; O33; H83

Title	SUSTAINABILITY AND INSOLVENCY: OPPOSING FORCES OR STRATEGIC ALLIES? A SYSTEMATIC LITERATURE REVIEW
DOI	DOI: 10.47743/eufire-2025-1-29
Author	Irina-Denisa Simion
Abstract	Insolvency represents one of the most significant contemporary economic challenges, with major implications for both society as a whole and the business environment. It affects not only the financially distressed company but also employees, creditors, suppliers, and other stakeholders involved in the enterprise’s operations. In the context of a global economic climate marked by instability and rapid change, sustainability has become a priority for the business sector, offering long-term development perspectives and the potential to mitigate risks to which a company may be exposed. Sustainable practices, when integrated into corporate strategies, no longer constitute merely ethical choices, but may serve as mechanisms for preventing insolvency risk and ensuring business continuity. Based on these premises, the present study aims to answer the following research question: “What are the main trends identified in the academic literature regarding the relationship between the adoption of sustainability initiatives and the insolvency of companies?”. From a methodological standpoint, a systematic literature review (SLR) will be conducted, integrating both quantitative and qualitative approaches. Relevant publications from the fields of accounting, taxation, and management will be examined, using the Scopus, Web of Science and Google Scholar databases for the period 2014–2024. Based on well-defined keywords and selection criteria, significant studies related to the research topic will be identified. Preliminary findings suggest that the relationship between the two concepts can be analysed from two perspectives: the first highlights that integrating sustainability objectives into a company’s strategy may reduce the risk of insolvency; the second considers the possibility of adopting such objectives within insolvency proceedings to avoid bankruptcy. The limitations of this study are related to the databases used and the subjectivity of the selection process (criteria, keywords, interpretation of article relevance). The originality of this research lies in its systematic approach to the literature concerning the relationship between sustainability and insolvency, as well as in the methods employed to highlight this connection.
Keywords	sustainability; insolvency; ESG; CSR; insolvency risk
JEL Codes	M41; M14; Q01; Q56

Title	A COMPARATIVE HISTORICAL ANALYSIS OF TRADITIONAL ASSET CLASSES IN THE EUROPEAN UNION: THE CASE OF HEDGE FUNDS
DOI	DOI: 10.47743/eufire-2025-1-30
Author	Jana Stockbauer
Abstract	The paper at hand provides a comparative historical analysis of the role of hedge funds within the global financial system, with a specific focus on their interactions with traditional asset classes such as equities and bonds. Hedge funds, known for their high leverage, active management, and diverse, often sophisticated investment strategies, have emerged as pivotal players in financial markets. These characteristics enable hedge funds to enhance market efficiency through liquidity provision, price discovery, and offering diversification benefits that are not readily achievable through conventional asset classes. However, their speculative nature, complexity, and reliance on leverage also introduce significant concerns related to financial stability, particularly during periods of market stress. This study historically analyses how hedge funds and traditional asset classes respond to and recover from systemic shocks. The research methodology includes an analysis of performance metrics, recovery rates, and volatility patterns across various crises, highlighting the differential impacts on hedge funds versus equities and bonds. Empirical findings suggest that hedge funds generally exhibit higher resilience and quicker recovery from financial disruptions. This advantage is largely attributable to their flexible strategies, active risk management, and ability to dynamically reallocate capital in response to changing market conditions. The potential for rapid deleveraging, liquidity crises, and contagion effects during downturns underscores the dual nature of hedge funds as both stabilizers and potential destabilizers within the financial ecosystem. The findings have critical implications for policymakers, investors, and regulators aiming to strike a balance between fostering financial innovation and maintaining systemic stability. While hedge funds can contribute positively to market efficiency and resilience, their capacity to propagate risk necessitates ongoing regulatory oversight and prudent risk management practices. A deeper understanding of these dynamics is essential for developing frameworks that can harness the benefits of hedge funds while mitigating their potential threats to financial stability.
Keywords	hedge funds; financial stability; systematic risk; crises management
JEL Codes	G28

Title	EUROPEAN INTEROPERABILITY REFERENCE ARCHITECTURE TEMPLATE FOR DATA INTEGRATION
DOI	DOI: 10.47743/eufire-2025-1-31
Author	Cătălin Strîmbei
Abstract	EIRA (European Interoperability Reference Architecture) is a reference architecture meant to guide how to build interoperable solutions for European software (digital) services. The main tooling ecosystem is based on the ArchiMate environment. The defining sections of this reference architecture cover Architectural Building Blocks (ABBs), views, viewpoints, and a Data Space perspective. A Solution Architecture Template (SAT) is a specification of EIRA applied to a particular interoperability problem. A SAT addresses the solution experts and architects of the domain proposal, providing guidance into the organizational, semantic, and technical matters. The problem of Data Integration comes from the domain of Data Interoperability, which is a main concern of Interoperable Europe initiative of the European Commission. There is an SAT proposal in this area named SAT4OpenData that addresses the Open Data domain, more specifically, “to the practice of publishing (raw) data in a way that is accessible, reusable, machine-readable and licensed permissively”. In this paper, we will discuss the problem of Data Integration in the context of EIRA and how such a SAT proposal could be approached.
Keywords	EIRA; public services; e-Government; software interoperability; application integration; SOA
JEL Codes	L86; C88; M15

Title	THE IMPACT OF THE FINANCIAL AND PANDEMIC CRISES ON THE ROMANIAN BUSINESS ENVIRONMENT
DOI	DOI: 10.47743/eufire-2025-1-32
Author	Alexandra Tanasă, Diana-Elena David
Abstract	Over time, the emergence of various types of crises (e.g., financial, geopolitical, pandemic, energy crisis) has significantly impacted the business environment in almost all countries. The influence of crises has been extensively studied in the academic literature both at the microeconomic and macroeconomic levels, from various perspectives; however, the complexity of the phenomenon still offers opportunities for further research. Studies in the literature have shown that crisis periods have influenced numerous domains such as the economy, accounting, banking and financial system, politics, and the labour market. This paper aims to analyse the influence of the major crises from the past 20 years on the business environment in Romania. In this regard, we considered the most representative crises for Romania the economic crisis of 2007–2008 and the crisis generated by the COVID-19 pandemic during the period 2020–2022. In order to achieve the purpose of the paper, we conducted an exploratory study to investigate the trends generated by periods of crisis on how economic uncertainty, imposed restrictions, and legislative changes have influenced business decisions regarding establishment, continuation, suspension, or business closure. We used statistical data provided by the National Trade Register Office regarding the registration of legal entities, active registered professionals, business suspensions, dissolutions, removals from the registry, and insolvency proceedings. The statistical data available and analysed in this paper cover the period 2009–2024. The results of the study highlighted that the COVID-19 pandemic did not have a significant impact on the number of registrations of entities, suspensions, removals, and insolvencies in Romania during the period 2008–2024. However, the economic crisis of 2007–2010 had a major influence both on the number of temporary activity suspensions and on the number of insolvencies and even business closure.
Keywords	economic crisis; COVID-19; business environment; firm dynamics; accounting
JEL Codes	G01; M10; M21; M41

Title	VARIOUS ASPECTS REGARDING THE CONCRETE APPLICATION OF THE EU LEGISLATION IN COMERCIAL ACTIVITY
DOI	DOI: 10.47743/eufire-2025-1-33
Author	Crina Mihaela Verga
Abstract	Establishing a more competitive business environment, which will develop in the internal market, is an essential objective, which has been pursued through the entire legislation on commercial companies, developed at the level of the European Union. Therefore, in the first part of the paper, the legal regulations in the field will be commented on in detail, which only cover certain aspects, such as: the mergers, the divisions and the conversions; the transfers of registered office of the companies. The effectiveness of these normative legal acts is determined by their concrete application, with all the challenges that have existed in practice. In this regard, in the second part of this presentation, the most relevant decisions on the matter, pronounced by the Court of Justice of Luxembourg, will be presented and analyzed, with all their consequences. The article is of real importance, on the one hand, for companies carrying out commercial activities and which are obliged to comply with the existing Union legal order. On the other hand, the Member States of the Union must transpose, properly and without delay, all secondary Union legislation in the field and comply with the content of the judgments of the Court of Justice, which relate to the interpretation of the provisions of primary Union legislation.
Keywords	commercial activity; legislation; case law; European Union
JEL Codes	N44

Title	NE BIS IN IDEM PRINCIPILE. A NEVER-ENDING SAGA IN EU LAW AND NATIONAL LAW
DOI	DOI: 10.47743/eufire-2025-1-34
Author	Tudor Dumitru Vidrean-Căpușan
Abstract	Ne bis in idem is one of the most important principles in EU law. Also, it has a constitutional role in all EU member states. Because of the economic growth of the economies of the member states, the number of parallel tax and criminal procedures has increased. Because of that, the national courts of law are often confronted with a situation where the results of the two procedures are in conflict. In fact, it can be said that even the high courts, like national constitutional courts, European Court of Justice or European Court for Human Rights. In this complicated context, I believe it is of outmost importance to make deep research that must engulf the roots of the principle and its reflection in the case law. Also, I would like to propose some solutions regarding the role of the principle in the EU members which are ruled by the principle of the rule of law. In the end, the purpose of the article is to draw conclusions related to the impact of the principle in complex of EU human rights system and how a modern approach of the principle can benefit to privates, member states and EU by guaranteeing the fairness of the tax and criminal procedures in the process of the application of EU and member states taxation rules.
Keywords	ne bis in idem; taxation; rule of law; constitutional
JEL Codes	K2

Title	THE ART OF MANAGEMENT LEADING THE MIX PROCESSES OF INTERNAL COMMUNICATION
DOI	DOI: 10.47743/eufire-2025-1-35
Author	Mirit Yemini
Abstract	Internal communication has become a formal discipline in modern organizations also due to its proven impact on performance. Today, in the era of digitation and deepening the use of AI tools in organizations, communication is becoming more available and more tailored to organizational audiences. As a result, the scope of communication and internal communication expand. Accordingly, organizations manage a mix of communication channels and tools and refine the definition of the line manager’s role with internal communication. At the same time, the expansion of internal communication can lead to overload and loss of focus, as well as challenge the management ability of leading internal communication. This article presents the findings from a qualitative study that constitutes the first stage of a PhD-level research entitled: “The Relationship between Internal Communication and the Strength of Employees’ Engagement in Companies”. This current study examines the internal communication processes based on data collected through interviews with 7 managers and 7 employees. The study has identified three core themes within internal communication processes: communication skills of line managers, corporate communication, managing multiple communication tools and channels. Each theme illustrates a combination of key categories, i.e., knowledge and idea sharing, direct person-to-person communication. The study highlights the significant role of communication led by line managers, as 56.5% of interviewees used theme referring to their line manager when describing how they received the internal communication. This article highlights the pivotal role of line managers’ managerial communication skills in the delivery of internal communication and, expands knowledge about the required skills.
Keywords	managing internal communication; communication led by line managers; managerial communication skills, digital communication channel
JEL Codes	M10; M12; M14; D83