http://hdl.handle.net/11089/58075 2026-04-10T09:12:08Z http://hdl.handle.net/11089/58081 Artificial Intelligence and Deficit of Personnel in the Romanian Police Crap, Gabriel The purpose of the article. Staff shortages in Romania’s Police and Border Police have reached critical levels, with vacancy rates of 15% to over 28% in several counties. These shortfalls impose direct financial burdens through overtime, standby pay, and productivity losses while also degrading service quality. This article assesses whether — and to what extent artificial intelligence can offset these gaps and reduce the related fiscal strain. Drawing on international case studies, Romanian staffing data, and recent literature on public-sector digitalization, the study argues that targeted AI deployment can shift the emphasis from a quantitative staffing model to a qualitative efficiency model. The central hypothesis is that automating administrative and surveillance tasks with AI could substitute for roughly 15–25% of current personnel vacancies in Romanian law enforcement without proportional budget increases. The article also addresses principal risks algorithmic bias, privacy concerns, and governance gaps and proposes a phased implementation framework consistent with the EU regulatory requirements.Methodology: The study uses comparative cases, Romanian staffing data, and EU – national policy analysis to assess AI’s governance and fiscal implications in policing, acknowledging its conceptual, document‑based design and lack of primary data.Results of the research: Romania’s severe police vacancies create safety and fiscal pressures, with understaffing driving overtime, reduced service quality, and declining trust. Targeted AI could offset part of the gap cost-effectively, but cannot replace human roles and requires strong governance. A phased national strategy and further empirical research remain essential for future implementation. 2026-03-31T00:00:00Z http://hdl.handle.net/11089/58082 Economic and Financial Assessment of a Food Trade Enterprise Kropsz-Wydra, Irena; Laski, Kacper The purpose of the article. The purpose of the study was to assess the financial situation of Dino Polska S.A. company. To achieve this goal, a research hypothesis was formulated: Dino Polska S.A.’s development strategy guarantees the dynamic growth of the chain and an improvement in its financial situation. The research problem focuses on a comprehensive analysis of the company’s actual assets and financial situation and an assessment of changes over the analyzed period.Methodology. The assessment was performed based on the preliminary economic analysis and ratio analysis, where liquidity, profitability, operational efficiency and debt were evaluated. Time scope of the analysis covered the period 2019-2023, and the data was retrieved from the annual financial statements.Results of the research. Positive changes in the economic situation result in the good financial condition of Dino Polska S.A. It was shown that Dino Polska S.A. was growing each consecutive year and presented a good financial standing. The company has a clearly planned path of development for the future and systematically pursues its successive goals. Having applied both a safe and responsible financial policy, it secures smooth operations in conducting further business activities, even if unexpected events were to occur. The operational efficiency and debt ratios presented the most favorable values, however, the company needs to work on improving its quick ratio and cash ratio, as financial problems may arise in case of unexpected expenses. It is advisable to maintain timely sales revenues and appropriate inventory turnover within the company, as well as to accumulate cash reserves, which will increase financial security during market fluctuations. This study, which assesses the company’s financial situation, identifies potential areas requiring attention. The results of the analysis may be useful to both current and potential investors, market analysts, and the company’s management in its strategic decision-making process. 2026-03-31T00:00:00Z http://hdl.handle.net/11089/58078 Assessment of Net Working Capital Management Strategies in the Context of the Covid-19 Pandemic, Using LPP S.A. as an Example Stawiński, Michał; Soliwoda, Michał The purpose of the article. The main objective of the article was to identify the net working capital (NWC) management strategy of LPP S.A. The following research thesis was adopted: LPP S.A., as a trading company, pursued an aggressive NWC strategy from 2019 to 2023.Methodology. Empirical research covered the period from 2019 to 2023 and was performed using economic and financial analysis tools with a focus on ratio analysis. The following companies were used as benchmark companies: VRG S.A., Etos S.A., Wittchen S.A., Wojas S.A., Monnari Trade S.A., CDRL S.A., Esotiq & Henderson S.A., Protektor S.A., VCO S.A. and Hurtimex S.A.. Data was extracted from the EMIS database and LPP S.A.’s financial reports. Critical literature studies were also used in the study.Results of the research. The research confirmed the thesis that LPP S.A. pursued an aggressive working capital management strategy as a commercial enterprise in the years 2019-2023. The aggressive WCM strategy contributed to the company’s higher financial results and was identified on the basis of liquidity, cash cycle, inventory and short-term liabilities ratios, as well as the share of current liabilities and equity in the financing structure. 2026-03-31T00:00:00Z http://hdl.handle.net/11089/58080 FinTech, Artificial Intelligence, Financial Risk and Macro-financial Linkages Pawłowska, Małgorzata The purpose of the article. The aim of this paper is to determine the impact of FinTech and Artificial Intelligence (AI) on the relationship between the financial sector and the real economy through the channel of credit. Furthermore, digital technologies, including artificial intelligence, adopted by traditional banks contribute to reshaping the dynamics of financial risk.Methodology. In the first part, a critical analysis of the literature was conducted. Part Two presents a quantitative research including a panel data analysis based on data from European countries concerning traditional credit and FinTech credit.Results of the research. A critical analysis of the literature confirms the significant impact of digital technologies on financial products and financial risk. Moreover, a quantitative research indicates the considerable influence of new technologies on the relationship between the financial sector and the real economy. The results suggest that, in European countries, FinTech credit tends to be a substitute for traditional bank credit for households and that AI supports the development of the FinTech credit market in these countries. 2026-03-31T00:00:00Z