Ecoforum Journal (University of Suceava, Romania)
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Right to Education in higher education: a global challenge
No full textRight to education is the agent of human development, and development of the humanity. Learning is the beginning of rational living. Discriminations and restrictions to the right to education deny knowledge and skills to children, and adults. There are inherent challenges and other issues. Global efforts will supplement national programmes to achieve the right to education. Legal definitions and enforcements defy the true spirit of the right to education as being narrowly interpreted despite aware of the importance. Solutions are inevitable
Local sports public policies put to the test by the COVID 19 pandemic
No full textCOVID-19 has had a negative impact on different sectors of social life in Senegal, not sparing the public sports policies. This naturally prompted players in the field to adapt to the new context of the pandemic. It was, therefore, necessary to reflect on the readjustments of public sports policies in local communities using a mixed, quantitative and qualitative methodological approach. It was noted, on the one hand, a lethargy of public sports policies, following the advent of COVID-19, and, on the other hand, a redeployment of local sports policies towards the fight against the COVID-19 pandemic. These strategies for readjusting public sports policies at regional level have been based on adaptation strategies focused on available resources, on resources to be acquired and on capacities to be transformed
Investment in Corporate Social Responsibility and its impact on companies financial performance in Ethiopia
No full textThe issue of whether CSR investments are an additional cost that undermines shareholders\u27 value is still being debated. This study aimed to create a profile of the fundamental relationship between CSR and financial performance of businesses, as well as to analyze stakeholders’ awareness of CSR and their impact on a company\u27s image and competitiveness. To attain these objectives, the researcher gathered quantitative data from purposively selected 62 companies’ five-year financial statements (2017-2021) and qualitative data via questionnaires from selected convenient stakeholders (employees, customers, government offices, suppliers, and local communities). Based on analyzed data through OLS regression model; a one-point activity increment in CSR might result in a 0.35increase in ROA and a 0.29enhancement in ROE which implies greater the CSR activities, the better the financial performance of companies. Additionally, based on qualitative data the study finalized that more CSR activities lead to more fulfilled clients, long-term growth, boost competitive advantage, enhance public image, and at last higher levels of firm performance. Even if most companies do not have sufficient awareness of the importance of CSR, activities carried out in the social, economic aspects within the society and the environment which will create a good financial performance for firms
GOODWILL PRACTICAL ASPECTS
No full text Goodwill, as a component part of the trade fund, implies the existence of some intangible elements, such as: brand, market segments, clientele, commercial links, organizational culture, attachment to the respective activity, reputation, know-how, etc. Framing the goodwill valuation is part of the estimation together with other assets, which requires the determination of the contribution in financial contributions along with the other assets and the endowment to achieving future profits for the enterprise. For accounting practitioners, goodwill raises difficult issues such as: goodwill contains no measurable elements; the assets value of the enterprise is inferior to the purchase price of the enterprise; the assets value of the enterprise is higher than the purchase price of the enterprise; the recognition of goodwill in the accounting of the enterprise. These problems are treated from a multidisciplinary perspective. Keywords: Goodwill, Goodwill pozitive, Goodwill negative, valuation, future profits, goodwill recognition, goodwill value, trade fund. JEL Classification: G32, P19, P40, P42, P49
INSTITUTIONALISING ETHICS IN THE SOUTH AFRICAN PUBLIC SECTOR
No full textThis article, explores strategies and mechanisms for institutionalizing ethics to instill ethical values, accountability and integrity in the South African public sector. It examines institutionalization through the theoretical lenses of neo-institutional theory and applies social constructivist thinking to explain how an ethical culture can embed and get institutionalized in the public sector. It is the contention of this paper that, influences on ethical choices manifest within the context of a robust deconstruction of meanings and messages embedded in institutional culture settings and organizational structural arrangements. Neo-institutionalism as a theoretical framework unravels, why and how organizations adopt processes and structures for their meaning rather than their productive value. From this perspective, the paper argues that ethical compliance strategies still fall short of institutionalizing ethics. Institutional messages and communication it argues, replicate and diffuse institutional logics. Organizational symbolism also fits within the overall rubric of organisational culture. Thus, the article argues that institutionalizing ethics in the public sector, has to revolve around stewardship and servant leadership for building and maintaining high levels of stewardship-based trust. Ethics education and training are therefore critical elements of the institutionalization of ethical values. The paper thus contributes to the sustaining of the gains of good governance. The institutionalization of ethics within the public service it is argued is predicated on a robust organizational architecture and culture embedded in underlying public administration and public service values and principles
PROBLEM ASPECTS OF APPLYING THE SUBSTANCE OVER FORM PRINCIPLE
No full textThe application of the fundamentals of accounting must be done in such a way as to lead to a true and fair view of the financial standing (position) and of the results obtained (performance). The users of the financial statements must be able to interpret them, so they must be based on financial accounting data founded on generally accepted accounting principles. One of the most controversial accounting principles is the priority of content over form, which is characteristic of the Anglo-Saxon accounting system and assumes that, when there are differences between the economic nature of a transaction and its legal form, the entity must record transactions in accounting in view of the economic content of the transactions. In this context, this article examines the problematic aspects of the application in practice of the principle of content priority over form.The application of the fundamentals of accounting must be done in such a way as to lead to a true and fair view of the financial standing (position) and of the results obtained (performance). The users of the financial statements must be able to interpret them, so they must be based on financial accounting data founded on generally accepted accounting principles. One of the most controversial accounting principles is the priority of content over form, which is characteristic of the Anglo-Saxon accounting system and assumes that, when there are differences between the economic nature of a transaction and its legal form, the entity must record transactions in accounting in view of the economic content of the transactions. In this context, this article examines the problematic aspects of the application in practice of the principle of content priority over form
Using Ergonomic Analysis and Evaluation of Workloads to Optimize Workstations that Require Physical Work
No full textAbstract Without any doubt, we are living in a very modern, sophisticated, and computerized world, in which a great part of the activities done in the past by workers, are now carried out by machines or intelligent devices, capable to communicate with the environment and to make decisions according to the information received from there. The ergonomics science adapted during the time, introducing in its area of study the effects of the human-computer interaction, the new forms of stress, and the new factors which are affecting the work at the workstations. However, there are still workplaces where physical work is prevalent and where it is necessary to analyze the work conditions to improve them and to avoid injuries during the work. This study is based on the research which has used ergonomic analysis, namely the LEST method for the optimization of the work of handler workers at a Romanian company with several working points in different regions of the country. The working points are equipped with different endowments depending on the period when they operate. The study reveals that the handlers are facing different problems at their workstations depending on the technical level of the equipment they use and the organization of the work. The same tasks lead to different perceptions and different levels of fatigue for the workers. The ergonomic analysis offers the possibility to identify the stress factors for each workstation and optimize them to provide optimum work conditions in which the worker can perform in the best way.
THE INTERNATIONALIZATION OF SERVICES IN THE DIGITAL ECONOMY TO MITIGATE THE IMPACT OF PANDEMIC SCENARIOS
No full textThe lockdown generated by COVID 19 has prompted a large number of companies to migrate their business models to digital services or platforms to continue in the market. This article analyzes the factors linked to the internationalization of service firms, due to its importance on the digital economy and as a possible strategy to mitigate negative economic-effects in pandemic scenarios. The study was structured in 3 stages, first a systematic literature review of 53 high-impact articles to know about the state of the art of the internationalization process; followed by the analysis of the results based on the literature; and a third analysis of the relationship of the identified factors integrated within an affinity diagram. The research concludes that due to the future of digital economies in the world and as a strategy to counteract the negative effects of pandemics, it is necessary to deepen the analysis and try to understand the needed factors for the internationalization of service companies in the digital environment
BIBLIOMETRIC ANALYSIS OF THE RESEARCH INCLUDED IN THE WEB OF SCIENCE PLATFORM REGARDING TAX EVASION
No full textTax evasion is a hotly debated research topic in the field of scientific research and of great interest, both for the private organizational environment, for public institutions with responsibilities in the field of prevention, control and combating the phenomenon.Our study aims to determine the state of knowledge of the concept of tax evasion, by conducting a bibliometric analysis to identify research trends, scientific terminology used, the most researched topics, the most cited authors in the field, and the most influential studies, journals and countries addressing tax evasion. The available information was extracted from the Web of Science Core Collection database, one of the most popular scientific publication platforms that contains quality papers in terms of accuracy and relevance of scientific research. Based on the data obtained, we used the method of scientific mapping and examined the geographical areas with the most frequent studies on this topic, by analyzing the international collaboration of the authors
TOURISTIC DEVELOPEMENT IN SUCEAVA COUNTY
No full textThis case study aims to present the development of the touristic sector in Suceava County during 2016-2021 years. The key points that this article will cover are : the touristic types that can be practiced in Suceava County, the touristic attractions that make this area so unique, an overview regarding the accommodation units in the mentioned period of time, the impact of COVID-19 pandemic on the touristic sector in the area and a survey regarding the level of satisfaction tourists experience when visiting the county