Ecoforum Journal (University of Suceava, Romania)
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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON BANK PROFITABILITY
No full textNowadays, the society expects economic performance from companies, but also a social commitment. Our observations will offer to the banks a perspective on the degree of their CSR Disclosure and will help the central bank to develop a corporate sustainability framework and guidelines for the improvement of the transparency and the reduction of the informational asymmetry. The objective of our work is to explore the amplitude of the information on CSR from the annual reports and the reports of the Administrative Councils of the banks, and also to examine the impact of the CSR Disclosure on the bank performance. The study uses an econometric model to analyse the effect of the CSR Disclosure on the profitability of the Romanian banks. Related to the banking field of activity, a specific feature in the behaviour of the customer was observed. The customers are more involved, analysing attentively the information and also have the tendency to establish a long-term relation with the financial institution
COMPARATIVE STUDY ON THE TOURISM DEVELOPMENT EVOLUTION IN FRANCE AND ROMANIA
No full textAbstractEurope, which occupied a significant part in the international tourism market, suffered a decreasing demand as a tourism destination, during and after the COVID crises. This decrease could be an opportunity to rethink the traditional models of tourism, to make them look better, to innovate and adapt them to the present trends of practicing tourism. Rethinking opportunity of these models is coming by the necessity of the fact that the tourism industry, by its nature, is focused on the economic growth, on the resources exploitation and on making profit as big as it can, in a short period of time. The actual economic and industrial trends, at the international level should give importance to the culture and social environment, to keep the biodiversity and to process resources in a rational and durable way. So, the new models of making tourism should change the tourist behavior, the operators’’ industry behavior and the industry behavior as well, to become successful models of practicing tourism, in order to revive the world tourism, as the traditional models did in the similar crises.
CIRCULAR ECONOMY: PERCEPTION AMONG WINERIES OF THE REPUBLIC OF MOLDOVA
No full text The challenges facing humanity today such as: significant decline in limited natural resources, rapid deterioration of air, water, soil quality, intensification of the urbanization process, energy crisis, loss of biodiversity, climate change are largely the consequences of practicing the linear business model, a model based on the „take-produce-throw” principle. So, the transition to a different economy is inevitable, an economy without waste of natural capital, regenerative and restorative at the same time, that is, a circular economy. As a result, this study addresses the issue of circularity in the wine sector of the Republic of Moldova, having as objectives: estimating the level of knowledge and awareness of opportunities and the need to align with the principles of the circular economy among economic agents, and determining the behavior of wineries towards waste. The questionnaire is used as a method of analysis and interpretation of the situation in this branch regarding the circular economy
Considerations on tax systems among OECD countries
No full textThe functioning of modern states cannot be conceived without taxation. However, there are huge differences from one country to another in terms of the degree of taxation of the economy and the structure of taxes that bring revenues to the budgets of public authorities. Our article makes an analysis of the literature on optimal taxation. Ideas on the progressiveness of income tax, flat taxation of capital gains, ways of taxing property, different taxation of certain categories of goods and services, etc. are reviewed. The empirical study on OECD countries identifies some correlations between five categories of taxes and several socio-economic characteristics: gross domestic product, unemployment rate, population density, stock market capitalization of companies and the intensity of goods movement. Using hierarchical clustering, we highlight the existence within the OECD of five relatively homogeneous groups of countries regarding the structure of taxation. The categories of taxes analysed are total collected revenues, personal income tax, corporate profit taxation, mandatory social contributions, property taxes and taxes on goods and services
BIBLIOMETRIC ANALYSIS OF INDIGENOUS ENTREPRENEURSHIP
No full textToday, indigenous peoples play an essential role in local development, maintaining communities, and promoting heritage sites. In particular, indigenous entrepreneurship has long been the focus of a range of initiatives, efforts, and programs at the local and national levels in the context of globalization. These programs aim to support and develop the whole locality. Bibliometric analysis was performed in this paper to obtain a structural overview and assist researchers in better understanding the characteristics of indigenous entrepreneurship research. By using the bibliographic analysis software VOSviewer, 225 indigenous entrepreneurship documents were analyzed from Scopus\u27s database collection in publications from 1973 to 2021. These publications are used in the analysis of the article. In more detail, comprehensive overviews of the field related to indigenous entrepreneurship, such as the production of publications over time, subject areas of researchers, most influential countries, and research directions through keywords. The paper\u27s research findings have provided a valuable and significant reference for researchers and practitioners in the research communities related to indigenous entrepreneurship
FOREIGN DIRECT INVESTMENT IN TRANSITION ECONOMIES IN THE CONDITIONS OF COVID-DEPRESSION (COMPARATIVE ANALYSIS)
No full textRHOUFI A HISTORIC VILLAGE OF THE AURES TO BE PROTECTED BY TOURISM
No full textToday, cultural heritage has become one of the foundations of tourism activity. Wherever it is well managed, tourism investment has a real chance to develop and flourish. A rigorous cultural heritage management strategy can reduce the economic backwardness and marginalisation of historic and traditional villages, particularly those in the Oued Labiod valley in the Aurès, which are the subject of this article, through the promotion of tourism. This article aims to clarify the close link between cultural tourism and heritage enhancement and how this sector can be a resource for regional development
Anthropomorphic Robots in Restaurant; the Expected Purchase Behavior of Gen-Z
No full textPurpose The study aims to provide an insight of the opinion and expected purchase behavior of Gen-Z towards the restaurants where Anthropomorphic Robots are engaged for various services. Characteristics, traits, values, and trends of Gen-Z are already being tracked to develop in-depth statistics facts, and marketing strategies targeting what will soon become the largest cohort of consumers. Research Methodology The present study is conducted on Senior members (17 to 26) of Gen-Z. Semi-structured interviews were conducted using predesigned protocol. Grounded theory approach was adopted to comprehend the perceptions of Gen-Z. All the manuscripts were coded and analysed. Result Findings divulge that Gen-Z looks forward to experiencing the services of robots, at least for one time. There is a mixed response from the participants on the sustainability and long-term use of robots in restaurants. Most of the respondents were of the view that, all sections of a food service operation should not be managed by the robots. Conclusion The result of the study would be helpful for the restaurateurs in the development of new business models with anthropomorphic robots as the protagonists
THE IMPORTANCE OF NON-FINANCIAL REPORTING RESEARCH -A BIBLIOMETRIC ANALYSIS-
No full textNon-financial reporting is a system of transparency reporting, exponentially increasing in the latest years, where entities properly disclose information apart from the financial reporting. The main purpose of this article is to document, through a quantitative analysis, the evolution of research in the field of non-financial reporting. We investigated the most significant 638 publications indexed in the Web of Science Core Collection database and applied a quantitative research methodology. By using the VOSviewer software, we performed a bibliometric analysis based on the topic of non-financial reporting in terms of co-occurrence keywords that reveals the most prominent relationships between non-financial reporting and company performance for the available papers on the research field. The results of the study certify that after the implementation of the Directive 2014/95/EU, the scientific interest in the field of non-financial reporting has progressively increased. The most interest countries in research of non-financial reporting are USA, followed by China, Italy, England, Poland and Romania
IMPACT OF COVID-19 PANDEMIC ON LITHUANIAN SMALL AND MEDIUM-SIZED BUSINESSES
No full textAbstract World Health Organization March 11, 2020 declared an outbreak of coronavirus infection as a pandemic. The Government of the Republic of Lithuania, in response to the emerging threats of the pandemic and in order to reduce the consequences of the COVID-19 pandemic in on March 16, 2020 announced the first quarantine. During the first quarantine, the procedure of public and private sector activities was established in Lithuania, and the activities of many companies were banned or restricted. Businesses in the country, whether micro, small, medium or very large, were forced to reduce or close down as the disease continued to rise, the number of people in self-isolation grew and the number of people in employment declined. SMEs are the predominant business structures, accounting for more than 99.8 percent in the EU. SMEs are a very important part of the country\u27s economy and their development leads to sustainable and competitive growth of the country’s economy, which creates economic well-being for citizens and social security. The article defines the concept of SMEs and the classification of business, identifies its significance at the macroeconomic level and analyzes the situation of small and medium-sized enterprises before and during the COVID-19 pandemic