Banta Viorel Costin

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• PhD.
• Senior Lecturer at Bucharest University of Economic Studies

The case study presented in this scientific research highlights the need for rethinking business processes-resolving errors found in SAP stocks-processing the movement of goods that had errors, for a factory in Romania, active in the area of work related to the production of subassemblies for the automotive industry. It is mainly about the impact o...

Culture is the mark we leave on history, and cultural infrastructure supports the quality of life of people in a community. This paper describes the interaction between sustainable development (an economic component, GDP per capita, and a social component, poverty) and cultural infrastructure in the cases of France and Romania, through a comparativ...

The European Parliament has declared 2023 as the European Year of Skills, which will give new impetus to lifelong learning. In this way, both citizens and economic entities will contribute to the green and digital transition, supporting innovation, creativity and competitiveness, in a world governed by the impulse of artificial intelligence. The ob...

This research paper analyses a series of indicators which characterize eight European capital markets and their respective countries during 2012-2022, as well as the relationship between capital markets’ size and economy. Capital markets play a vital role in facilitating capital flows, supporting investment projects, and contributing to economic gr...

This research paper investigates the impact of macroeconomic and institutional factors on the development of capital markets, measured as the ratio of market capitalization to gross domestic product (GDP), on panel data from 47 stock exchanges, both mature and developing markets, from 2008 to 2020. Despite overall economic growth and an increase in...

Public expenditure on cultural services reflects a society’s dedication to preserving heritage, fostering creativity, and promoting social cohesion. Despite its importance, cultural spending often becomes a target for reductions during periods of fiscal stress or economic downturns as governments reallocate resources to perceived higher-priority ar...

The emergence and development of emerging technologies, including artificial intelligence, have considerable effects on activities, such as replacing manual and repetitive tasks, using large amounts of data, their analysis using multiple applications and advanced IT systems, developing working solutions in order to natively integrate certain IT sys...

In the context of Industry 4.0, intelligent manufacturing systems are the key to creating higher value-added processes and services that enable product customization. This is made possible by dynamically reconfiguring manufacturing systems based on customer needs. Robotic Process Automation (RPA) in manufacturing should only be implemented after...

Higher education institutions are increasingly concerned with providing students with sustainable education by developing the necessary competencies for various roles in the business environment. To be more effective, courses must develop technological, organizational and environmental (TOE) competencies in an integrated manner. SAP is a tool that...

Given the rapid decline of Earth's resources, one of the world's priorities is to improve the circular economy of waste, given the huge quantities produced at the micro-level by each citizen. By creating new opportunities and jobs in the recycling and remanufacturing industries, the transition to a circular economy encourages innovation in the way...

The development of emerging technologies, including artificial intelligence, has a significant effect on the automation of business processes related to the automotive industry, directly impacting employees' skills and work tasks. The objectives of the study are: to identify the state of current research in the field of economics on the use of tech...

This paper examines the value relevance of ESG scores (environmental, social and governance) before, during, and after tumultuous economic periods (including the 2008 financial crisis and the COVID−19 pandemic) taking into consideration a company’s financial performance. The analysis, using Ohlson’s price model, is based on a sample of companies li...

For several years, big companies in Romania and beyond have faced various challenges, including digitization. This involves transitioning to new versions of integrated ERP systems, incorporating cutting-edge database trends like in-memory technology and SAP HANA, and adopting Robotic Process Automation (RPA) for modelling the economic processes use...

The concept of “value relevance” was identified in many studies as a significant quality parameter that provides usefulness to investors and other stakeholders regarding the financial and non-financial information to assess the companies’ value. Based on empirical results in the case of the audit-listed companies in emerging countries, the purpose...

This research is part of a much wider endeavour to determine the best practicesin ethics education and the value of ethics in professional accountants’ lives from the very formation, in their university years to when they are members of professional associations and employees. This particular article focuses on how ethics features in the practical...

Stakeholders usually use net profit as an important indicator in assessing the performance of companies. In times of economic instability, there is a need for additional financial information, so the company's net profit and comprehensive income can be important in stakeholder decision-making. The article is devoted to analysing the relationship be...

The research is analyzing the value relevance of other comprehensive income and the environmental, social and governance (ESG) scores in regard to the share price in Europe (Italy, France, Germany and Spain). As part of the international and continuous developing capital markets, the disclosure of comparable financial information, based on global a...

Do accountants clearly understand the benefits and challenges of using AI? Do they perceive AI as a threat? The adoption of AI in the accounting field has increased significantly in the last few years. Since the techniques continue to evolve, more companies will integrate these solutions to facilitate the accounting processes. Therefore, the accoun...

An important step along the transition of Romania business environment from one regime to another was the change of the working specific for many economic entities. Thus, the public acquisitions of some companies from our country, by large companies and concerts of European and not only occurred. Each acquisition has changed from the foundations, e...

The paper highlights part of the results of an investigation-based analysis. The research was carried out at the level of the 680 public interest entities with over 500 employees, for the first time enforced by law, together with the financial statements for 2017 reported in 2018, to publish non-financial social responsibility, the environment, and...

Over the years, there has been a growing interest in ERP systems - in our SAP case. These IT systems have come up with a number of novelties in terms of unifying IT and business processes. This created the premise of essential changes in data management, sorting them across multiple categories, reporting them now much faster. In the case of this ar...

The article brings a new overview concerning a software application inside the metrology area - the calibration of the oil reservoirs, using the concept Enterprise Resource Planning (ERP). The metrology area, inside a large oil and gas company, it's solved by this application which has like a purpose the management of the calibration activity for t...

This paper focuses on the integration of metrology principles in Enterprise Resource Planning (ERP) systems. The authors discuss the development methodology and the implementation of a metrology oriented software application for the calibration of oil reservoirs. The application is integrated with an existing Enterprise Resource Planning (ERP) syst...

The paper deals with software Enterprise Resource Planning type application concerning the RMT (Release Management Tool). The application consists of a release deployment and transport management, inside in a large Oil and Gas Company. The software application has been developed using ABAP (Advanced Business Application Programming) a high level pr...

The paper deals with a software Enterprise Resource Planning type application concerning the DCT (Development Center Tool). The application consists of a development center and transport management, inside in a large Oil and Gas Company. The software application has been developed using an SAP (System and Applications, Products) environment. The pr...