Ecoforum Journal (University of Suceava, Romania)
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MANAGERIAL ASPECTS OF INFORMATION SECURITY
No full textThe increasing threat of unauthorized access, theft, and data breaches has become a significant challenge for individuals, businesses, and governments. This study investigates the current state of information security (ISec) in the United Arab Emirates (UAE), focusing on the roles of management commitment, organizational context, and IT department maturity in determining its effectiveness. The research includes a literature review and quantitative analysis, collecting real-world data on the effectiveness of information security practices from 171 participants across different organizations in the UAE. The findings confirm the proposed hypotheses, demonstrating statistically significant positive relationships between ISec Maturity and the independent variables: Organizational Context, IT Maturity, and Management Commitment. These insights offer valuable guidance for managers, IT personnel, and security experts, providing a roadmap for enhancing information security frameworks and ensuring resilient and secure operations across various organizational settings
DEMISTYFYING DATE MARKING: THE PATH TO SUSTAINABLE FOOD CHOICES
No full textIn the contemporary landscape of food production, distribution, and consumption, the act of date marking has emerged as a pivotal yet intricate facet. This study undertakes a nuanced exploration into the domain of date marking, with a specific focus on the dynamics within the European Union (EU) and Romania. The investigation delves into the EU regulations, emphasizing their indispensable role in ensuring food safety and quality, while concurrently fostering sustainable practices. By scrutinizing Romania\u27s adherence to these regulations, we unveil the principles and practices among EU member states, culminating in a harmonized approach to date marking. This alignment sets the groundwork for a more robust and standardized European food market. As we go deeper into the topic, we find there are two main types of date markings: "use by" and "best before." Each of these tells a different story and affects how safe the food is for people and how much food gets thrown away. This study shows that if people understand these dates, they can make smart choices and help make food choices that are good for the environment and, also, good for the economy. By choosing products carefully and finding ways to waste less food, people can make a positive difference in how we handle food and food waste. This study not only explains the details of date marking but also helps readers see the bigger picture and understand the topic in a new way
SMART TOURISM: DEVELOPING NEW BUSINESS ARCHITECTURES IN THE DIGITAL SOCIETY
No full textICT have reconfigured the way business is conducted, contributing to the development of new organizational architectures. Thus, the integration of ICT into the activities carried out by firms represents an adaptation to the changing business environment. At the same time, ICT have also reconfigured the way firms interact with their customers as a result of the latter having access to the same technologies as business organizations. In this context, terms such as smart business, e-business, e-commerce, intelligent enterprise, digital business and even smart tourism have become increasingly used to highlight the changes that have taken place in the organizational structures of business as a result of the use of ICT. With regard to smart tourism, as a subdivision of smart business, the use of various technologies has a major role to play in improving the quality of tourist experiences and the decision to visit a particular destination through access to information, more effective communication with business organizations in the sector, and the sharing of experiences through social media. It is therefore of interest how the strengthening of business infrastructures through the use of various technological tools has had positive effects both on firms in this sector and on tourists
ENHANCING VISITOR EXPERIENCE: EXPLORING VIRTUAL PERSPECTIVES IN MUSEUMS
No full textMuseums play an essential role in valorising cultural heritage. As technology advances, museums have evolved from merely displaying collections online or offering virtual tours to providing immersive and interactive experiences. This paper focuses on the activities of museums with virtual capabilities, exploring how they integrate digital experiences to enrich their offerings. It also highlights the key features of virtual museum offerings, emphasising technological solutions and user engagement strategies
RĂŞINARI, BIERTAN AND RÂU SADULUI – TOP RURAL TOURIST DESTINATIONS WORLDWIDE
No full textTourism is called upon to play the role of facilitator of sustainable development, to lead collaboration with interest groups and local communities to decide jointly on the development of destinations. After the last difficult and challenging years, tourism has shown its resilience and ability to once again represent the percentage of GDP of many of the countries it owned before the pandemic. The WTO launched in 2021 the "Best Tourism Villages" initiative with the aim of transforming tourism into an engine for rural development and well-being and bringing about real change in local communities by creating jobs, supporting local businesses and preserving customs and traditions. The initiative recognizes villages that are an example of a rural tourist destination with cultural and natural assets, that preserve and promote the values, products and lifestyles of communities, and that have a clear commitment to innovation and sustainability. Romania is very well positioned at international level, from the point of view of rural tourism. Six localities have entered the competition "Best Tourism Villages" (2022), dedicated to the recognition of villages that are remarkable examples of rural tourist destinations. These are Biertan, Răşinari and Râu Sadului (Sibiu County), Ciocăneşti (Suceava), Costeşti (Vâlcea), Eibenthal (Mehedinţi). In the work we analysed the criteria that formed the basis for the selection of the three villages in Sibiu County, namely: the cultural and natural resources in the destination, the promotion and conservation of cultural resources, the economic, social and environmental sustainability, the governance and prioritization of tourism, infrastructure and connectivity, health, safety and security, as well as the photos and presentation videos. Răşinari village is the big winner of Romania\u27s second edition of the world competition Best Tourism Villages, being selected by the specialists of the WTO, from over 130 applications, coming from 57 countries. 
TOOLS USED IN INTERVIEWING RESEARCHERS TO DETERMINE INTENTION, MOTIVATION AND PERFORMANCE IN LAUNCHING ACADEMIC ENTREPRENEURSHIP AND INVOLVEMENT IN THE MANAGEMENT OF ACADEMIC SPIN-OFFS
No full textIn recent years we have seen increased interest from universities around the world engaging in the third mission of entrepreneurship and economic development. For this purpose, the development of academic spin-off structures is essential, and the quality of their management is vital in order to resist and establish themselves on the market. Studies analyzing the determinants of the performance of academic spin-offs point to the key role played by the human resources involved in the management of these structures. One of the issues highlighted in many studies (Einsley & Hmieleski, 2005; Kassicieh, 2011; Franklin et al, 2001) is related to the characteristics of academic researchers and their poor entrepreneurial engagement when they lack the motivation and intention for entrepreneurship. This article is a review of the literature on the questioning tools and methods for investigating researchers who have become entrepreneurs using determinants such as motivation and intention. Thus, 11 relevant studies conducted in different parts of the world that attempt to establish a causal link between motivation and acting with intention on the part of academic entrepreneurs and the ability of the company to make qualitative management decisions, become more agile and enhance its performance were reviewed. Finally, we have centralized the main conclusions drawn from the research reviewed, highlighting a combination of factors that can decisively influence the quality of management and the market success of academic spin-offs
Risk Profiling of the Tertiary Sector of Romanian National Economy by use of Analytical Accounting Procedures and Statistical Investigations
No full textThis article investigates by use of statistical tools and methods and analytical accounting procedures the exposure to fiscal-accounting and financial risk, through analysis of sectorial and temporal risk profiles for 2018 – 2022 for economic entities from eight fields of economic activity in the service sector of the Romanian economy, that is: Residential and non-residential building construction work, Motor vehicle maintenance and repair, Hotels and other similar accommodation facilities, Real estate agencies, General healthcare activities, Accounting and financial auditing activities, Employment agency activities and Other cleaning activities. The analysed risk markers consist of Total debt ratio, Personal expense ratio, Solvency ratio, Financial solvency ratio, Asset solvency ratio, Return on assets, Return on equity, Commercial return and Debt turnover rate. The general risk profile revealed that the analysed economic entities register a very high degree of indebtedness, which, correlated with the Debt Turnover indicator configures the main risk exposure, where economic entities use excessive indebtedness. The most vulnerable business sector from this perspective is Construction works of residential and non-residential buildings, as the main sources of financing come from borrowed capital, directly influencing the ability of economic operators to bear operating costs and fulfil their commercial, financial and fiscal commitments. Risk exposure from a temporal perspective, revealed the years 2018, 2019 and 2020 as being the most vulnerable to risk, when the annual average of the indicators reaches values considerably above or below the general average. A possible explanation for the manifestation of the risk at the level of 2019-2020 could be represented by the emergence of the health crisis in 2019, with strong effects on the tertiary sector of the economy, especially on the activity volume, profitability and solvency indicators.This article investigates by use of statistical tools and methods and analytical accounting procedures the exposure to fiscal-accounting and financial risk, through analysis of sectorial and temporal risk profiles for 2018 – 2022 for economic entities from eight fields of economic activity in the service sector of the Romanian economy, that is: Residential and non-residential building construction work, Motor vehicle maintenance and repair, Hotels and other similar accommodation facilities, Real estate agencies, General healthcare activities, Accounting and financial auditing activities, Employment agency activities and Other cleaning activities. The analysed risk markers consist of Total debt ratio, Personal expense ratio, Solvency ratio, Financial solvency ratio, Asset solvency ratio, Return on assets, Return on equity, Commercial return and Debt turnover rate. The general risk profile revealed that the analysed economic entities register a very high degree of indebtedness, which, correlated with the Debt Turnover indicator configures the main risk exposure, where economic entities use excessive indebtedness. The most vulnerable business sector from this perspective is Construction works of residential and non-residential buildings, as the main sources of financing come from borrowed capital, directly influencing the ability of economic operators to bear operating costs and fulfil their commercial, financial and fiscal commitments. Risk exposure from a temporal perspective, revealed the years 2018, 2019 and 2020 as being the most vulnerable to risk, when the annual average of the indicators reaches values considerably above or below the general average. A possible explanation for the manifestation of the risk at the level of 2019-2020 could be represented by the emergence of the health crisis in 2019, with strong effects on the tertiary sector of the economy, especially on the activity volume, profitability and solvency indicators
THE SOCIO-ECONOMIC IMPACT OF TOURISM EVENTS ON REGIONAL ECONOMIC DEVELOPMENT. EFFECTS ON THE LOCAL ECONOMY OF THE EUROPEAN CAPITAL OF CULTURE - TIMISOARA 2023
No full textIn the current conditions of development and sustainable growth, due to its specificity, tourism represents a regional economic engine and a factor of cultural and social cohesion. A component of this industry, more current and more dynamic, is event tourism, which has recently become a very efficient and profitable niche in Romania. The present research aims to analyse the socio-economic impact of event tourism on regional economic development, first introducing its main methodological elements and the way to delimit this field from other categories of tourism. In the last part of the paper, some elements of the effect that the cultural action of the municipality of Timișoara had, following its designation as European Capital of Culture 2023, are presented
EVALUATION OF THE EFFICIENCY OF THE TAX SYSTEM IN THE REPUBLIC OF MOLDOVA
No full textIn the global context of constantly evolving economies, the efficiency of a country\u27s fiscal system becomes a central pillar in ensuring its stability and prosperity. The Republic of Moldova faces challenges related to the structure, collection and distribution of fiscal resources. Evaluating the efficiency of the tax system thus becomes essential for identifying areas that require improvement and for promoting sustainable economic growth. This article aims to analyze the efficiency of the tax system in the Republic of Moldova, by evaluating the relevant indicators, while identifying possible ways of improvement and recommendations for its consolidation and optimization
Do Lodging Taxes Maximize Tax Revenue? Evidence from Ten U.S. Cities
No full textBecause taxes on lodging are generally not designed to correct market failure, their presumptive purpose is to maximize public revenue; we investigate whether they do so. Using recent estimates of the price elasticity of demand for hotel rooms in ten major U.S. cities, we find that existing tax rates on lodging are generally below the revenue-maximizing tax rates for all but the most expensive luxury hotels. On average, tax rates are 9 to 10 percentage points below the revenue-maximizing level