Ecoforum Journal (University of Suceava, Romania)
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ANALYSIS OF ONLINE VERSUS OFFLINE BUYING BEHAVIOR OF PET OWNERS DURING THE COVID-19 PANDEMIC
No full textInterest in the pet food market is increasing globally. It is noteworthy that the pet food market is growing in sales especially for dogs and cats. The central goal of the research is to analyze the preference for buying pet products online or offline during the pandemic period. The study also looks at the differences between pet food buyers based on socio-demographic and geographical factors. For this purpose, an online interview was conducted based on a questionnaire with a sample of 1,525 people on Facebook groups related to pets. Investigating the buying behavior of pet owners during the COVID-19 pandemic, the research found several changes caused by restrictions during the COVID-19 pandemic. Due to the restrictions imposed by the government during the pandemic, some pet owners have changed their purchasing behavior and a new trend has emerged in the pet food market. The study offers perspectives for pet food manufacturers, retailers, veterinarians but also for those interested in the evolution of the pet food market
ANALYSIS OF THE MAIN FINANCIAL INDICATORS FOR THE ENTITIES IN THE TOURIST SECTOR OF THE NORTH - EAST REGION FROM ROMANIA IN A PANDEMIC CONTEXT
No full textThe world has suffered and continues to suffer considerable losses and setbacks due to COVID-19, including the Travel and Tourism sector. The decrease of tourist destinations, during and after the COVID crisis in Europe, could be an opportunity to rethink traditional tourism models, to innovate and adapt them to the current trends of tourism practice, to make them look better. So the new tourism delivery models should change tourist behavior, operator industry behavior and industry behavior as well, to become successful models of tourism practice, to revive world tourism, as traditional models have done in similar crises. Starting from these considerations, the research objective of this paper consists primarily in the presentation of the most relevant studies from the specialized literature in the period 2020-2022, which addressed the issue of the survival of the tourism industry by analyzing the challenges, sustainable strategies and opportunities of the tourism sector during the pandemic of COVID 19, and secondly to capture the evolution of the economic-financial indicators for the tourist entities in the North East Region of Romania, over a period of 3 years including the effects of SARS COV 2, on the activities in this sector
FROM A MUSEUM MANAGEMENT PERSPECTIVE, IT IS WORTH CONSIDERING THE NUMBER OF DAYS THAT AZ EXHIBITION LASTS?
No full textAnalysis on trends and factors that are influencing visitor attendances in museums is not a straightforward task to do. The importance of these examinations stems from the fact that museums, as part of cultural tourism, have a significant social and economic impact on the regions that they represent. Guided by this idea, the aim of this paper is to identify the main elements that may affect the success of museums in general and to highlight and examine specifically one element that is likely to have an impact on the development of visitor numbers. The paper will analyze issues such as: features that can be taken into account when organizing exhibitions, museum popularity and popular exhibitions and the possible examination on whether the number of days that an exhibition lasts has an influence on the total number of attendances
An Empirical Analysis of Tourism Services in Kashmir Valley
No full text This paper studied the performance and issues in functioning of Tourism Services in Kashmir Valley. The key goal is to identify the significant weaknesses and challenges and enable tourism authorities to act accordingly. For analysis, the perceptions of tourism stakeholders, namely tourists, residents, and service providers, were considered. An equal number of respondents are surveyed from five popular tourism destinations of Kashmir Valley based on numerous tourism services\u27 issues and problems. Identifying the accessibility and availability of tourism services and concerns requires a scientific approach. In this regard, it has been tried to analyze the provision of tourism services, weak areas of performance, and causes and consequences of inadequacy. It is confirmed that most of the services provided are not sufficient to a more considerable extent, concerning their inadequate accessibility, poor functioning and minimum strength to satisfy respondents. Therefore, further improvements are obligatory, taking into account deficiency, regional characteristics, and problems related to elements of tourism services. Enable GingerCannot connect to Ginger Check your internet connection or reload the browserDisable in this text fieldRephraseRephrase current sentence Edit in Ginger
AGRIBUSINESS BRANDING: A SYSTEMATIC LITERATURE REVIEW FRAMEWORK
No full textThe economic, social and geopolitical context we are going through is characterized by an atypical dynamic, as complex as it is challenging. Companies are facing significant changes in production costs, access to raw materials and labor, financing opportunities and last but not least, consumer desires and needs. Brands and the relationship they have between the agribusiness stakeholders and the economic actors in the field (branding) have become a lait motive in the current economic reality. This topic is being discussed more and more often, the research being the link that could favor the rapid concretization of these increasingly indispensable tools. In this sense, measuring the contribution and at the same time the impact that the research on this topic have, is particularly important in shaping the new approach specific to global agribusiness. This paper aims to draw a theoretical perspective on the brand and its implications in agribusiness, respectively in other industries (non-agricultural and / or non-agri-food). This article is based on approaches to three very current topics: corporate social responsibility (CSR), sustainability, and value-sharing processes
MEASURING THE IMPACT OF COVID-19 PANDEMY OVER THE HUMAN RESOURCES ACCOUNTING AND FISCAL POLICY
No full textÎn această perioadă, determinată de efectele adverse ale pandemiei, cu așteptări foarte sumbre în ceea ce privește performanța și rentabilitatea entităților economice, managerii au tendința de a „înfrumuseța” rapoartele financiare, respectiv de a aplica practici contabile cu care să își „curățeze” situațiile financiare. Acele elemente de bilanț care generează pierderi în viitor (în cazul nostru, contabilizarea cheltuielilor de zi cu zi). Aceste practici sunt cunoscute în literatura de specialitate ca reprezentând contabilitate mare și sunt intens discutate în literatura de specialitate, fiind tratate fie ca proceduri de înregistrare a câștigurilor, fie ca proceduri contabile creative. Este important de menționat, totuși, că aceste proceduri contabile au fost întâlnite foarte rar în tehnicile de fraudă a situațiilor financiare, aplicând mai degrabă „ Granița dintre aceste proceduri contabile creative utilizate de entitățile economice și fraudă este una foarte sensibilă, bazată pe diferențierea lor fiind conformitatea practicilor contabile cu standardele contabile, standardele de etică profesională și politicile interne. Acest articol dorește să evidențieze necesitatea adaptării, completării politicilor contabile și fiscale, în general, dar mai ales în domeniul mobilității forței de muncă. Pornind de la o comparație a modului în care forța de muncă este reflectată în situațiile financiare belgiene și românești, s-a făcut o analiză a principalilor factori care motivează o permanentă revizuire a politicilor contabile și fiscale în materie. Granița dintre aceste proceduri contabile creative utilizate de entitățile economice și fraudă este una foarte sensibilă, bazată pe diferențierea lor fiind conformitatea practicilor contabile cu standardele contabile, standardele de etică profesională și politicile interne. Acest articol dorește să evidențieze necesitatea adaptării, completării politicilor contabile și fiscale, în general, dar mai ales în domeniul mobilității forței de muncă. Pornind de la o comparație a modului în care forța de muncă este reflectată în situațiile financiare belgiene și românești, s-a făcut o analiză a principalilor factori care motivează o permanentă revizuire a politicilor contabile și fiscale în materie. pe baza diferenţierii acestora fiind conformitatea practicilor contabile cu standardele contabile, standardele de etică profesională şi politicile interne. Acest articol dorește să evidențieze necesitatea adaptării, completării politicilor contabile și fiscale, în general, dar mai ales în domeniul mobilității forței de muncă. Pornind de la o comparație a modului în care forța de muncă este reflectată în situațiile financiare belgiene și românești, s-a făcut o analiză a principalilor factori care motivează o permanentă revizuire a politicilor contabile și fiscale în materie. pe baza diferenţierii acestora fiind conformitatea practicilor contabile cu standardele contabile, standardele de etică profesională şi politicile interne. Acest articol dorește să evidențieze necesitatea adaptării, completării politicilor contabile și fiscale, în general, dar mai ales în domeniul mobilității forței de muncă. Pornind de la o comparație a modului în care forța de muncă este reflectată în situațiile financiare belgiene și românești, s-a făcut o analiză a principalilor factori care motivează o permanentă revizuire a politicilor contabile și fiscale în materie
GENERALIZATION OF THE PRODUCTION FUNCTION OF COBB-DOUGLAS TYPE
No full textThe purpose of this paper is to generalize the operation of Cobb-Douglas type production, thus achieving the interdependence between the resources used and the manufacturing factors in the production process. To achieve the proposed goal, we have independent variables as input variables and variables dependent on this output variable. The input variables are the resources used and the factors of production, and the output variable is the production function. The established results consist in generalizing the Cobb-Douglas-type production function, determining the dependent variable elasticities in relation to each independent variable and marginal productivity, going through the steps of the least squares method and obtaining the coefficients of the Cobb-Douglas-type production function. These analyzes are essential in large econometrics and are useful for researchers who want to use more influencing factors (inputs) in econometric analysis
THE RELATIONSHIP BETWEEN CHANGE AND ORGANIZATIONAL DEVELOPMENT
No full textThrough a correct management of an organization, it can lead to its development and improvement of the organizational structure, resulting in an increase in the effectiveness of carrying out specific activities. Change management is seen as a challenge for any organization whether they are aware of it or not. An organization is exposed to failure if it lets change control it. Improving the performance of an organization is based on identifying and understanding the functioning of governance structures and mechanisms. A successful organization achieves the best results in unpredictable moments, this cannot be achieved if it does not adapt to changes, does not take risks or if it is not flexible at key moments. The process of adapting an organization in the context of change can induce a process of evolution or involution. Change management can facilitate the elimination of risk situations and the maintenance of the organizational environment in a situation of balance, thus contributing to ensuring a continuous development
Methods for Measurement of Progress of Performance Obligation under IFRS 15
No full textAbstract The article focuses on the recognition of revenues when the transfer of goods and services under the contract and the performance obligation accordingly, covers more than one reporting period. Performance obligation is satisfied at some point in time or over time. According to IFRS 15, when the performance obligation is satisfied over time, revenue should be recognized based on the percentage of performance of the obligation. The article analyzes the methods permitted by the Standard for measuring the progress of performance of contractual obligation. These are the Output methods and the Input methods. When the performance obligation is satisfied over time, the calculation of the volume of completed work via the output methods and the input method and accordingly the determination of revenues are discussed by situational examples.
OPTIMIZING THE LINK BETWEEN MANAGEMENT ACCOUNTING AND BUSINESS MANAGEMENT
No full textThe use of the cost of managing the economic entities by managers is an action of primary interest. Given the current economy, marked by globalization and increasing competition through the use of modern technologies, knowledge of management techniques through the use of cost information is a necessity. In order to optimize the link between management accounting and business management, managers need to develop their conceptual and methodological costs. Management may influence the size of a cost only if it manages to have accurate and timely information on the cause, value and consequences of its recording. The control of economic operations, economic processes and business sectors and implicitly of costs is a management priority, the latter being a desiderate pursued by managers at all levels of the hierarchy pyramid. Based on these considerations, the objective of the paper starts from the link between accounting and management, management accounting progressively evolving from the role of recording information on costing to informational support in management decision-making. Thus, providing cost information in the shortest possible time to substantiate managerial decisions allows the establishment of medium and long-term strategies that have as their starting point management accounting reports. This information represents the resource for the production process database and forms the support of the decision-making system, providing managers with cost-based options for setting the objectives, resources and resources needed to conduct the business