In a global economic system where essential resources are limited, demand is increasing and envir... more In a global economic system where essential resources are limited, demand is increasing and environmental degradation is more pronounced, the only viable option to ensure sustainable development is to create an environmentally friendly and efficient economy in order to produce more economic value with the same or fewer resources. The aim of this paper is to provide insight into the macroeconomic implications determined by the transition to a forest bioeconomy, with a focus on the impact on the national gross value added. More specifically, this analysis assesses the relationship between the potential of the macroeconomic value creation on the forestry industry and the measures of progress on the transition towards sustainable forest management and long-term economic growth. The analysis refers to a period between 2013 and 2019, summing-up 133 observations, data that were reported by Eurostat for 23 European Union members. We propose a model that describes a construct of the potentia...
The study aims to measure the mediating relationship of wellbeing at work between digitalization ... more The study aims to measure the mediating relationship of wellbeing at work between digitalization (IT infrastructure, IT business spanning, and IT proactive stance) and their effect on mental health. The study uses primary data collection techniques to gather data and used purposive sampling to analyze the data. The sample size of the study is 349 respondents. The research uses Smart PLS software to measure the relationship through bootstrapping and algorithms. The study finds a significant positive mediating role of wellbeing between digitalization (IT infrastructure, IT business spanning, and IT proactive stance) and their effect on mental health. The study outcomes are helpful for managers and policymakers.
Competition, competitiveness and the need for a favourable market image have compelled more and m... more Competition, competitiveness and the need for a favourable market image have compelled more and more companies to become increasingly sensitive to environmental issues. This also entailed the accounting treatment of accrued assets, thus leading to the improvement of the marketing policies and to the alleviation of the related environmental costs. The main objective of this paper is to identify those factors that are most receptive to environmental issues, within the framework of a territorial analysis of each production stage, as well as the critical control points within the business entity, aspects that can only be checked if they are reflected in the environmental balance sheet (EBS) and by means of the environmental audit (EA) procedures.
European Journal of Studies in Management and Business
The entities that carry out their activity in today's business environment, characterized to ... more The entities that carry out their activity in today's business environment, characterized to a great extent by uncertainty, are constantly facing new challenges. Whether they react to external stimuli or global pandemics, to new technologies or anticipate new trends, their ability to change or to be reactive or proactive is tested every day. In order to achieve performance and to ensure a sustainable development through an effective governance, the Corporate Governance Code provides support. In this context, the purpose of our research was to investigate the influence of corporate governance attributes on performance. Hence, the research question of our study aimed to determine the extent to which: (1) board size, (2) the number of non-executive directors, (3) CEO duality, (4) companies size, (5) gender diversity, (6) the existence of the audit committee, and (7) the qualified opinion expressed by the external auditor influenced firm performance measured through market capitaliz...
In this work paper we intend to present an overview of the Securities and Exchange Commission (SE... more In this work paper we intend to present an overview of the Securities and Exchange Commission (SEC) and the laws and regulations that a publicly held company must follow. The need for regulation has gone hand in hand with the offering of securities to the general public. The ability of companies to raise capital in the stock markets and the hundreds of millions of shares that are traded daily both indicate the SEC’s success in maintaining an effective marketplace for companies issuing securities and for investors seeking capital investments.
The paper examines how environmental, social, and governance (ESG), including management incentiv... more The paper examines how environmental, social, and governance (ESG), including management incentives, influence a firm's financial performance. The study method is based on an empirical analysis of data describing firm-level information about corporate financial performance and corporate sustainability performance between 2001 and 2020, summing up 6291 observations related to 422 analyzed firms from the European Union (EU). The study findings emphasize that firm size is highly influenced by sustainable economic development and significantly conditioned by a CSR strategy and a capable management team. We also prove a long-term relationship between the measures of corporate financial performance and the scores reflecting corporate ESG performance. Our results show a co-integration relationship between corporate financial performance metrics and corporate sustainability performance scores. ESG corporate performance is highly conditioned by the level of resources affected for this purpose, directly impacting firms' cash flow.
The life we considered normal was disrupted due to measures taken to limit the spread of the nove... more The life we considered normal was disrupted due to measures taken to limit the spread of the novel coronavirus. Quarantine, isolation, social distancing, and community containment have influenced consumer behavior and contributed to the rapid development of e-commerce. In pandemic times, even those unfamiliar with the online environment have had to adapt and make acquisitions in this new manner. Hence, we focused our research on measuring the perception of consumers on how the restrictive measures imposed to limit the spread of the COVID-19 virus had influenced their decision to buy a product or service from the online environment, given that purchases are highly subjective and influenced by cumulative effects of economic, social, psychological and behavioral factors. Our paper comes with additional insights from the literature. It adds empirical evidence that reveals that the number of transactions and the value per transaction increased during the COVID-19 pandemic and highlights ...
In this manuscript we intend to reveal the importance of tax information for the economic environ... more In this manuscript we intend to reveal the importance of tax information for the economic environment in Romania. Access to information is the key to quick success in business and in any field. Information under control in Romania is a known and inherited from times long gone. It is said that habits are difficult to correct and this is verified in terms of access to information in Romania. Determined to improve the relationship population-finance and efficiency in collaboration, Government attempts to grant remote services. It avoids meetings with taxpayers' tense economic situation uncertain, reduce communication time and avoid movements. At first glance it seems a step forward in information, but like any "computer revolution" was received with optimism by computers skilled taxpayers and with reticence by the others. As of December 2, 2014 Romanian taxpayer is granted access Virtual Private Area. This is an on-line, through which Romanian taxpayers can access tax information, and mail the form of assistance. Virtual Private Area, for now, an option and not an obligation, initially being available only for Bucharest, and then extending to the entire country. This is a software type character and has free RSS. This provides two-way communication channel between taxpayers and Finance Ministry. Information desire derives from the need to attract foreign investors, who are ignorant of the first accounting and financial economic legislation in Romania.
This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY
Manager with strong personality, personal capacity for action, with their knowledge, competence a... more Manager with strong personality, personal capacity for action, with their knowledge, competence and experience is manager of solutions for efficient management of current assets. In assessing strategies entity, innovational strategies and management decisions have an important role on current items (assets), because it requires analyzing variables such as the number of investments and innovations, customer relations, cash flow evolution, evolution inventory, configuration productive, quality, cost and structure of production, etc.. In the SME spectrum is very broad managerial decision making, it is difficult to manage, has many deficiencies and can always be improved.
In recent years, the evolution of accounting normalization at an international level has been mar... more In recent years, the evolution of accounting normalization at an international level has been marked by increasing efforts on behalf of the IFRS Foundation, met with a wider openness from various domestic accounting regulating bodies. Although the process has entered a stage of rapid success, in comparison with the last decades of the 20 th century, the completion of harmonization is still far from reaching an end point. The current paper undertakes a comparison between the United States of America and Romania, as representatives of the Anglo-Saxon and Continental accounting traditions; having the aim of offering a better understanding of the various contextual and inherent difficulties faced by the IFRS conversion process.
In this paper we intend to emphasize both theoretical and practical aspects regarding the identif... more In this paper we intend to emphasize both theoretical and practical aspects regarding the identification of the existing limits in the actual context, regarding technological innovation and also to identify the constraints witch undergo the idea market.
Credit institutions issuing and accepting cards have responsibility for identifying, evaluating a... more Credit institutions issuing and accepting cards have responsibility for identifying, evaluating and mitigation fraud and activities with potentially risk. Risk management is necessary to avoid losses that may occur both directly through fraud and indirectly through loss of customer confidence regarding safety card operations. The risk management in cards activities aims to identifying those events which by their appearance would produce adverse effects on the activity, possible generating financial loss and find solutions to avoid them and reduce their effect. Credit card fraud refers to any situation where a person deliberately uses: card obtained through illegal methods, a counterfeit card, a valid card code, in order to obtain cash, goods or undue services.
In this workpaper we discussed about tax implications of a capital outlay at the time of acquisit... more In this workpaper we discussed about tax implications of a capital outlay at the time of acquisition depend on the type of investment being acquired. Many capital outlays, such as introduction of a new product, are combinations of a variety of smaller investments. Governments periodically introduce investment tax credit programs to spur investment. We also discussed about the adjustments that need to be made for corporate taxes at the capital acquisition stage, the operating or asset usage stage and the disposal stage.
In a global economic system where essential resources are limited, demand is increasing and envir... more In a global economic system where essential resources are limited, demand is increasing and environmental degradation is more pronounced, the only viable option to ensure sustainable development is to create an environmentally friendly and efficient economy in order to produce more economic value with the same or fewer resources. The aim of this paper is to provide insight into the macroeconomic implications determined by the transition to a forest bioeconomy, with a focus on the impact on the national gross value added. More specifically, this analysis assesses the relationship between the potential of the macroeconomic value creation on the forestry industry and the measures of progress on the transition towards sustainable forest management and long-term economic growth. The analysis refers to a period between 2013 and 2019, summing-up 133 observations, data that were reported by Eurostat for 23 European Union members. We propose a model that describes a construct of the potentia...
The study aims to measure the mediating relationship of wellbeing at work between digitalization ... more The study aims to measure the mediating relationship of wellbeing at work between digitalization (IT infrastructure, IT business spanning, and IT proactive stance) and their effect on mental health. The study uses primary data collection techniques to gather data and used purposive sampling to analyze the data. The sample size of the study is 349 respondents. The research uses Smart PLS software to measure the relationship through bootstrapping and algorithms. The study finds a significant positive mediating role of wellbeing between digitalization (IT infrastructure, IT business spanning, and IT proactive stance) and their effect on mental health. The study outcomes are helpful for managers and policymakers.
Competition, competitiveness and the need for a favourable market image have compelled more and m... more Competition, competitiveness and the need for a favourable market image have compelled more and more companies to become increasingly sensitive to environmental issues. This also entailed the accounting treatment of accrued assets, thus leading to the improvement of the marketing policies and to the alleviation of the related environmental costs. The main objective of this paper is to identify those factors that are most receptive to environmental issues, within the framework of a territorial analysis of each production stage, as well as the critical control points within the business entity, aspects that can only be checked if they are reflected in the environmental balance sheet (EBS) and by means of the environmental audit (EA) procedures.
European Journal of Studies in Management and Business
The entities that carry out their activity in today's business environment, characterized to ... more The entities that carry out their activity in today's business environment, characterized to a great extent by uncertainty, are constantly facing new challenges. Whether they react to external stimuli or global pandemics, to new technologies or anticipate new trends, their ability to change or to be reactive or proactive is tested every day. In order to achieve performance and to ensure a sustainable development through an effective governance, the Corporate Governance Code provides support. In this context, the purpose of our research was to investigate the influence of corporate governance attributes on performance. Hence, the research question of our study aimed to determine the extent to which: (1) board size, (2) the number of non-executive directors, (3) CEO duality, (4) companies size, (5) gender diversity, (6) the existence of the audit committee, and (7) the qualified opinion expressed by the external auditor influenced firm performance measured through market capitaliz...
In this work paper we intend to present an overview of the Securities and Exchange Commission (SE... more In this work paper we intend to present an overview of the Securities and Exchange Commission (SEC) and the laws and regulations that a publicly held company must follow. The need for regulation has gone hand in hand with the offering of securities to the general public. The ability of companies to raise capital in the stock markets and the hundreds of millions of shares that are traded daily both indicate the SEC’s success in maintaining an effective marketplace for companies issuing securities and for investors seeking capital investments.
The paper examines how environmental, social, and governance (ESG), including management incentiv... more The paper examines how environmental, social, and governance (ESG), including management incentives, influence a firm's financial performance. The study method is based on an empirical analysis of data describing firm-level information about corporate financial performance and corporate sustainability performance between 2001 and 2020, summing up 6291 observations related to 422 analyzed firms from the European Union (EU). The study findings emphasize that firm size is highly influenced by sustainable economic development and significantly conditioned by a CSR strategy and a capable management team. We also prove a long-term relationship between the measures of corporate financial performance and the scores reflecting corporate ESG performance. Our results show a co-integration relationship between corporate financial performance metrics and corporate sustainability performance scores. ESG corporate performance is highly conditioned by the level of resources affected for this purpose, directly impacting firms' cash flow.
The life we considered normal was disrupted due to measures taken to limit the spread of the nove... more The life we considered normal was disrupted due to measures taken to limit the spread of the novel coronavirus. Quarantine, isolation, social distancing, and community containment have influenced consumer behavior and contributed to the rapid development of e-commerce. In pandemic times, even those unfamiliar with the online environment have had to adapt and make acquisitions in this new manner. Hence, we focused our research on measuring the perception of consumers on how the restrictive measures imposed to limit the spread of the COVID-19 virus had influenced their decision to buy a product or service from the online environment, given that purchases are highly subjective and influenced by cumulative effects of economic, social, psychological and behavioral factors. Our paper comes with additional insights from the literature. It adds empirical evidence that reveals that the number of transactions and the value per transaction increased during the COVID-19 pandemic and highlights ...
In this manuscript we intend to reveal the importance of tax information for the economic environ... more In this manuscript we intend to reveal the importance of tax information for the economic environment in Romania. Access to information is the key to quick success in business and in any field. Information under control in Romania is a known and inherited from times long gone. It is said that habits are difficult to correct and this is verified in terms of access to information in Romania. Determined to improve the relationship population-finance and efficiency in collaboration, Government attempts to grant remote services. It avoids meetings with taxpayers' tense economic situation uncertain, reduce communication time and avoid movements. At first glance it seems a step forward in information, but like any "computer revolution" was received with optimism by computers skilled taxpayers and with reticence by the others. As of December 2, 2014 Romanian taxpayer is granted access Virtual Private Area. This is an on-line, through which Romanian taxpayers can access tax information, and mail the form of assistance. Virtual Private Area, for now, an option and not an obligation, initially being available only for Bucharest, and then extending to the entire country. This is a software type character and has free RSS. This provides two-way communication channel between taxpayers and Finance Ministry. Information desire derives from the need to attract foreign investors, who are ignorant of the first accounting and financial economic legislation in Romania.
This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY
Manager with strong personality, personal capacity for action, with their knowledge, competence a... more Manager with strong personality, personal capacity for action, with their knowledge, competence and experience is manager of solutions for efficient management of current assets. In assessing strategies entity, innovational strategies and management decisions have an important role on current items (assets), because it requires analyzing variables such as the number of investments and innovations, customer relations, cash flow evolution, evolution inventory, configuration productive, quality, cost and structure of production, etc.. In the SME spectrum is very broad managerial decision making, it is difficult to manage, has many deficiencies and can always be improved.
In recent years, the evolution of accounting normalization at an international level has been mar... more In recent years, the evolution of accounting normalization at an international level has been marked by increasing efforts on behalf of the IFRS Foundation, met with a wider openness from various domestic accounting regulating bodies. Although the process has entered a stage of rapid success, in comparison with the last decades of the 20 th century, the completion of harmonization is still far from reaching an end point. The current paper undertakes a comparison between the United States of America and Romania, as representatives of the Anglo-Saxon and Continental accounting traditions; having the aim of offering a better understanding of the various contextual and inherent difficulties faced by the IFRS conversion process.
In this paper we intend to emphasize both theoretical and practical aspects regarding the identif... more In this paper we intend to emphasize both theoretical and practical aspects regarding the identification of the existing limits in the actual context, regarding technological innovation and also to identify the constraints witch undergo the idea market.
Credit institutions issuing and accepting cards have responsibility for identifying, evaluating a... more Credit institutions issuing and accepting cards have responsibility for identifying, evaluating and mitigation fraud and activities with potentially risk. Risk management is necessary to avoid losses that may occur both directly through fraud and indirectly through loss of customer confidence regarding safety card operations. The risk management in cards activities aims to identifying those events which by their appearance would produce adverse effects on the activity, possible generating financial loss and find solutions to avoid them and reduce their effect. Credit card fraud refers to any situation where a person deliberately uses: card obtained through illegal methods, a counterfeit card, a valid card code, in order to obtain cash, goods or undue services.
In this workpaper we discussed about tax implications of a capital outlay at the time of acquisit... more In this workpaper we discussed about tax implications of a capital outlay at the time of acquisition depend on the type of investment being acquired. Many capital outlays, such as introduction of a new product, are combinations of a variety of smaller investments. Governments periodically introduce investment tax credit programs to spur investment. We also discussed about the adjustments that need to be made for corporate taxes at the capital acquisition stage, the operating or asset usage stage and the disposal stage.
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