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 These should be original and unpublished works by the authors.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.

This case study explores the application of the banking marketing mix at Raiffeisen Bank, a major financial institution operating in Romania. The study examines the bank's history, mission, and strategic approach to customer retention. A SWOT analysis is conducted to identify key strengths, weaknesses, opportunities, and threats. Furthermore, the research analyses customer behaviour through a market study, providing insights into demographic trends and service preferences. The study also highlights Raiffeisen Bank’s innovative marketing strategies, such as digital transformation, referral programs, and targeted promotional campaigns. The findings offer a comprehensive overview of how Raiffeisen Bank adapts to the dynamic financial market and enhances customer experience.

This study explores the different types of income and their significance in economic analysis. From a macroeconomic perspective, income serves as a key indicator for evaluating economic transformations. The classification of income includes primary income (derived from labour and property), redistributive income (social transfers), and additional income sources such as stock market earnings. The study further examines the methodologies used for income data collection, particularly household budget surveys and statistical wage studies. Lastly, it reviews key income indicators, including nominal and real wages, household disposable income, and per capita real income. Understanding these classifications and measurements is essential for assessing income distribution and economic well being in Romania.

This case study presents an in-depth analysis of S.C. TEO SOLAR ELECTRIC S.R.L., a company specializing in electrical installations (IEEE, 2023), photovoltaic systems, and related services. Founded in 2012, the company has successfully positioned itself in a competitive market by focusing on customer satisfaction, high-quality standards, and efficient project execution. This study explores the company’s evolution, service offerings, and commitment to excellence, highlighting its role as a trusted partner in the electrical industry. Key aspects such as turnover growth, workforce development, and the quality of services provided are examined to understand the company's success and future potential.

This paper examines the preparation and analysis of financial reports at S.C. Aerostar S.A., a publicly listed company on the Bucharest Stock Exchange. In compliance with O.M.F.P. no. 2844/2016, the company prepares financial statements in accordance with International Financial Reporting Standards (IFRS), ensuring transparency and reliability for stakeholders. The study outlines the financial closing operations necessary for preparing financial statements, including inventory assessments, depreciation calculations, and profit distribution. Furthermore, financial equilibrium, liquidity, solvency, and profitability indicators are analysed to evaluate the company’s financial health. The results indicate a strong financial position, with consistent working capital, a positive net treasury, and robust profitability ratios. Despite minor fluctuations in financial performance, S.C. Aerostar S.A. maintains long-term financial stability and operational efficiency.

Human-centered professions require direct interaction with individuals, prioritising qualities such as empathy, communication skills, and compassion. However, a lack of these fundamental human values among some professionals in these fields can lead to serious challenges. This book chapter explores how empathy and compassion should be prioritised in the selection and training processes for such professions, while also discussing the integration of artificial intelligence (AI) technologies into these processes.

This study examines the impact of empathy and compassion on professional performance and societal well-being. One major issue identified is that current education and recruitment processes often fail to adequately emphasise these values. In this context, the study investigates how AI-assisted assessment tools, personality inventories, and simulation-based applications can be utilised to evaluate and enhance individuals' suitability for these professions.

Using a literature-based review methodology, this study analyses both training models designed to cultivate empathy and AI-supported recruitment strategies. Additionally, it presents existing applications and recommendations for integrating AI technologies into training programs and professional development processes.

The findings suggest that incorporating empathy and compassion into professional processes can significantly improve outcomes in human-centered fields such as healthcare, education, and social services. In particular, AI-supported approaches provide an objective means of analysing individuals' personal attributes and serve as a powerful tool for developing empathy-focused training models. Accordingly, policymakers, educators, and employers are encouraged to adopt strategic approaches that place empathy and human values at the core of professional development and recruitment processes.

Sustainability principles, which have become inevitable today, have become one of the main actors of the transformation in the health sector. In this study, scientific publications on green hospitals and green health services were examined from a bibliometric perspective, and publication trends, collaborations, and thematic focus points were examined. Publications with the theme of “green hospitals” and “green health services” in the Scopus database were analysed with VOSviewer software. The analysis results show that green hospital practices are becoming an increasingly important research area in the healthcare field. The high number of publications in 2022 and the average number of citations in 2021 indicate that this topic is of academic and practical interest. Strong collaboration networks between countries show that countries such as Saudi Arabia, India and the USA are leaders in this field and have formed a global research ecosystem. This study provides a basis for researchers and policy makers to better understand the role that green hospital practices can play in reducing the environmental footprint of healthcare.