Bogdan Patrut

BRAND - Broad Research in Accounting, Negotiations, and Distribution aims to make an agora of different experts in economics, social and political sciences. We expect articles from experts in different scientific and practical fields, like accounting, marketing, management, economics, trade, trade law, finance, operations research, optimization, graph theory, game theory, voting, political communication, sociology etc. 

Our journal contains peer-reviewed articles. These should be original and unpublished works by the authors. The peer review process is conducted anonymously, with reviewers being well-recognised scientists from our scientific board, as well as independent experts.

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

1

Florin Alexandru Bude

This study examines the promotional strategies employed in the tourism industry, with a focus on Deta Thermal Spa as a case study. The paper highlights the impact of marketing efforts in revitalizing businesses post-pandemic and emphasizes the importance of both online and offline promotional techniques. The study explores how targeted marketing strategies, including physical advertising, social media presence, and digital marketing, have influenced customer engagement and business growth. The findings suggest that a balanced combination of online and offline marketing strategies is essential for sustained success in the tourism sector.

2

Robert-Mario Mișca

A healthy work environment plays a crucial role in enhancing employee performance, well-being, and overall organizational success. This paper explores the physical, psychological, and social dimensions of a healthy work environment, emphasizing its impact on employee motivation, productivity, and job satisfaction. By analysing key elements such as workplace safety, mental health support, organizational culture, and supportive management, this study highlights the significance of fostering a positive work atmosphere. Furthermore, relevant theoretical frameworks, including the Demands-Control-Support Model, Social Exchange Theory, and Herzberg's Two-Factor Theory, are examined to understand the mechanisms linking work environment quality to employee outcomes. Empirical research methods, including quantitative and qualitative approaches, are discussed to offer insights into best practices for creating a thriving work environment. The findings suggest that organizations investing in workplace health and well-being initiatives not only improve employee performance but also gain a competitive advantage in an increasingly dynamic market.

3

Adriana-Georgiana-Eliana Fekete

This study explores the marketing strategies of S.C. OPTIROX S.R.L., focusing on product policy, pricing strategies, and a comprehensive market study. By analysing customer behaviour and satisfaction levels, the research highlights the company’s strong market presence and strategic positioning. The study integrates insights from industry experts (Kotler, 1991; McCarthy, 1960; Vernette, 1992) to emphasize the importance of effective pricing and branding in retail optics. The findings provide a foundation for OPTIROX's continued growth through customer engagement, targeted pricing, and data-driven decision-making.

4

Irina Ianto

The relationship between banks and their customers, especially corporate clients, plays a crucial role in financial stability and business growth. This paper explores the importance of understanding customer behaviour, the benefits of banking services, and corporate decision-making in financial transactions. By incorporating established marketing and service theories (Kotler & Keller, 2016; Zeithaml, Bitner & Gremler, 2018), the study highlights factors that influence banking relationships, corporate customer needs, and decision-making units. Additionally, it discusses the role of strategic partnerships and long-term banking commitments (Grönroos, 2007) in enhancing customer retention and financial performance. The findings demonstrate that a deeper understanding of corporate banking behaviour leads to better financial service offerings and improved customer satisfaction.

5

Giulia-Melania Patrașc-Negru

Financial statements are the final product of accounting and serve as the primary means of financial communication for entities. Since ancient times, record-keeping has been an essential part of economic activities, evolving into a structured accounting system governed by international standards. The International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) provide a framework for the preparation and presentation of financial statements, ensuring consistency, comparability, and reliability across entities. This paper explores the structure and significance of financial statements, as outlined in IAS 1, including the statement of financial position, statement of comprehensive income, statement of cash flows, statement of changes in equity, and accompanying notes. The study also emphasises the qualitative characteristics of financial information and the impact of financial reporting on stakeholders' decision-making processes.