Ecoforum Journal (University of Suceava, Romania)
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The Advancement to the Circular Economy. Where We Are and What We Can Do at Local/Regional Level
No full textThe unsustainable consumption of materials, short lifetimes, and polluting production systems are among the main causes of the critical situation in which we are currently. We need not only a change of behaviour but the change of the old paradigm in which extraction, production, consumption, and disposal were the pillars of the economy with a new paradigm, updated to the reality, in which almost nothing should arrive at the disposal step. The processes must be re-designed to ensure continuous recycling and recovery of useful materials reducing the pressure on the virgin raw materials and eliminating a lot of pollutants specific to the production, use, and disposal steps. The solution seems to be the Circular economy, a concept that is easy to understand but difficult to implement for numerous products and processes. This paper investigates the economic environment of Suceava County to identify the premises for the creation of cycles specific to the circular economy based on the actual industrial profile of the county. The implementation of such cycles can represent best practice models for other counties or for other industrial branches.
TESTING THE PERCEPTION OF ACCOUNTING PROFESSIONALS IN SUCEAVA COUNTY ON THE DIGITIZATION OF THE PROFESSION
No full textDigitization brings important changes to the accounting profession, changes related both to the implementation of digitized systems in the routine work of an accountant, and to education in this field, which prepares future accountants. The aim of this paper is to identify the perception and opinion of professional accountants regarding the impact of digitalization on the profession in terms of the challenges brought by digitalization in the accounting field, as well as in terms of the level of knowledge and use of digital systems in Romania. The results obtained through the econometric analysis carried out, help us establish the aspects that requires changes in order to maintain the prosperity of the accounting profession in the context of digitalization.Digitization brings important changes to the accounting profession, changes related both to the implementation of digitized systems in the routine work of an accountant, and to education in this field, which prepares future accountants. The aim of this paper is to identify the perception and opinion of professional accountants regarding the impact of digitalization on the profession in terms of the challenges brought by digitalization in the accounting field, as well as in terms of the level of knowledge and use of digital systems in Romania. The results obtained through the econometric analysis carried out, help us establish the aspects that requires changes in order to maintain the prosperity of the accounting profession in the context of digitalization
A BRIEF INCURSION INTO THE DRIVERS OF THE ADOPTION BEHAVIOR OF DIGITAL TOOLS BY ACCOUNTING PROFESSIONALS
No full textNowadays, among the key elements that contribute to a company\u27s success is its digitization strategy, which is closely linked to its ability to innovate. As technology has developed over time, the accountancy profession has benefited from the opportunities it offers in terms of simplifying the work it does and making the system of economic and commercial relations more efficient and reliable. In this context, this paper is focused on identifying and centralizing, through a literature review, those factors that influence in a positive or negative way the willingness of accounting professionals to adopt digital technologies. The article can serve as a reference for current and future researchers, providing a well-founded theoretical framework for those interested in advancing research on the digitization of the accounting profession
SMALL-SCALE LOCAL AGRICULTURAL HOLDINGS IN THE INTERWAR PERIOD. DEMOGRAPHIC AND SOCIOECONOMIC DEVELOPMENTS
No full textThe agrarian reform of 1921 aggravated the contrasts between large, medium, and small-scale land properties, putting once more into focus the fact that the Romanian agricultural economy was based on the large properties, while the social economy was primarily focused on subsistence, which was specific to the second category of properties. The literature nevertheless shows that in December of 1918, the data on the population of the Kingdom of Romania were only approximate. With archival records indicating that from the last censuses until 1918, all the Romanian provinces experienced significant demographic changes caused by natural population growth, emigration, and immigration, colonization, and, above all, the impact and vicissitudes of the Great War, such data only served as indicative elements in estimating the post-war population with a view to a better understanding of the issues of the interwar rural areas
MEASURING AND INDICATING THE LEVEL OF INFORMATION SECURITY – AN ANALYSIS OF CURRENT APPROACHES
No full textIn times of increasing digitalization of processes in companies the topic of information security has become relevant for every industry. For this, a standardization of information security with normative standards such as ISO/IEC 27001:2022 has been established to define requirements and to assess at regular intervals the conformity of the management systems. However, practice shows that companies are fulfilling the requirements only at a minimum level and don’t have a real overview of their security level and the impact of existing risks. This paper evaluates how decision makers in companies currently interpret their security level using metrics. Regarding this, the relationship with effectiveness and conformity of their information security measures are shown and analyzed. Furthermore, in this paper a selection of the most common used practices and frameworks for measuring and certifying information security systems has been analyzed. The results of this research show that there is a need for on overall security perspective and include a proposal on how a structured approach should be defined
COMMENTS ON THE PROBLEMS OF METHODOLOGY OF CALCULATION BY REGULATORY COSTS IN THE ACCA MANAGEMENT ACCOUNTING
No full textRegistration of pension programs in Georgia
No full textThe establishment of a proven pension system is on the agenda in our country. which is based on a cumulative scheme.For the successful implementation of the reforms, it is necessary to have a correct pension policy, to complete the pension legislative framework. It is necessary to regulate the rights and duties of employed people, principles of calculation of working days, work experience, income and expenses. For accounting and reporting of pension funds, we must use: International Accounting Standard 19 Employee Benefits and International accounting standard 26 Pension Plan Accounting and Reporting.Pension security programs may exist: defined contribution program and defined payment program.No matter how the financial statements are prepared, their users should be able to compare the pension liabilities with the assets of the pension plan
RESIDENTS SUPPORT TOWARDS CULTURAL HERITAGE TOURISM: THE RELEVANCE OF HERITAGE PROXIMITY AND TOURISM PERCEIVED IMPACTS
No full textAbstract For tourism to grow sustainably, it is crucial to comprehend communities\u27 opinions regarding tourism\u27s consequences, along with the degree with which they support the growth of tourism in their particular regions. Despite the numerous factors investigated as the predictors of locals\u27 attitudes toward tourism, researchers have yet to confirm whether heritage proximity is applicable in predicting the different domains of tourism “economic, socio-cultural and environmental” impacts including support for developing cultural heritage tourism. The rationale behind undertaking this investigation was to explore the relevance of heritage proximity in affecting tourism impacts including locals\u27 support towards cultural heritage tourism, by employing the “triple bottom line” approach. A survey questionnaire was completed by 485 residents living at selected cultural heritage destinations in Jammu and Kashmir, India. To investigate the data, SEM was carried out. The evidence demonstrates that heritage proximity positively associated with resident perceptions of different domains of tourism impacts. Moreover, findings demonstrate that local support towards CHT results from highly favourable evaluations of the “economic, socio-cultural and environmental” impacts. The current study thus contributes towards CHT literature by highlighting the significance of heritage proximity in explaining tourism impacts and support towards CHT including necessary implications for developing CHT in the region
NON-FORMAL EDUCATIONAL SERVICES - AS MANAGEMENT ELEMENTS ACTIVATED IN THE EDUCATIONAL SPACE: A CASE STUDY
No full textThis article aims to identify through the prism of the management formulas applied in the educational space the area subsumed to non-formal educational services as elements through which to offer to the students a quality education. Thus, based on a quantitative study, the present analysis aims to identify what are the features of non-formal educational services, what is their necessity, what are the means and procedures activated to be used in the educational space, as well as the elements related to the infrastructure so that the educational ideal to be reache
CULTURAL DETERMINANTS OF BUREAUCRACY: EMPIRICAL FINDINGS FROM THE UNIVERSITY
No full textThere is a large body of literature detailing how modern bureaucracy is hostile to entrepreneurial thinking and creative behavior. Individuals in large bureaucratic organizations may have chosen to work there because they were bureaucratically-minded to begin with, or became bureaucratically-minded after a time of being subjected to the bureaucratic organization’s culture. Universities have been studied in-depth with this regard. College campuses have a complex dual organization: with a bureaucratic administration and a presumably more creative non-bureaucratic faculty. It is also presumed that students would not be as bureaucratic-minded as administrators. Previous research, using a culture survey instrument, measured and compared culture dimension scores of bank management and family-firm management: finding that bank managers had a more bureaucratic culture profile while family-firm management had a more entrepreneurial profile. This study extends this research to university administrators, faculty, art students and business students. All campus respondents were from California State University Dominguez Hills (CSUDH), a campus in Los Angeles. Findings show that all CSUDH campus segments, with small exceptions for student groups, share essentially the same campus culture. The campus culture, in all of its parts, is significantly more bureaucratic than bank management culture; with family-firm management culture being much more entrepreneurial than all other groups