Ecoforum Journal (University of Suceava, Romania)
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DISCUSSIONS REGARDING THE RELATION BETWEEN PUBLIC ADMINISTRATION AND CITIZENS - ACTORS INVOLVED IN THE PROCESS OF ELABORATION AND ADOPTION OF THE PUBLIC DECISION
No full textExplaining the relation between public administration and citizens in the decision-making process is not exempt from controversial discussions, in this partnership civil society and decision-makers in the administrative system contribute to real cooperation to adopt decision-making models appropriate to real needs. In this context, this paper aims to achieve the following goal: analysis of theories and various opinions expressed in the literature on the relation between public administration and citizens, to identify their role in the process of elaborating and making public decisions. Through the approach we identified criteria for classifying the categories of participants in the decision-making process in public administration - how to involve them and the administrative level on which the participant is located; we highlighted the way in which the public administration staff contributes to the substantiation of the public decision, in the sense that the quality of the decision act depends on the quality, training and knowledge of the decision maker; we explained the importance of citizen participation in the decision-making process at this level, proving to be a true proof of democracy in society; we presented the forms of citizen participation in the phases of the decision-making process - informing citizens, consulting them and actively participating; we clarified the relation of mutual partnership between public administration - citizens in the process of solving community problems by adopting public decisions appropriate to real social needs
The role and place of tax on means of transportation within local public budgets. The case of Suceava municipality
No full textThrough this paper we propose the study of the place and the role it has within the local budgets “tax on means of transport”. In the first part of the article we presented the basic theoretical aspects that relate to the technical elements of the tax on means of transport: subject of taxation, taxable possesions, calculation and payment of tax. In the second part of the paper, we conducted a quantitative analysis of the amounts collected to the local budget of Suceava from the tax on the means of transport in the period 2016-2021 in order to highlight the place that these revenues share within the local public revenues. Our scientific approach was based on the data from the annual execution accounts of the local budget of Suceava. The research carried out in the second part of the Article shows that the tax on means of transport occupies a small share in the total revenues of local budgets, this leads us to consider that a rethinking of the current system of taxation in regard to means of transport established by the tax code in force is necessary
CRYPTOCURRENCIES PERSPECTIVES AND CHALLENGES IN THE GLOBAL MARKET
No full textThe purpose of this paper is to analyze the perspectives and challenges of cryptocurrencies in Georgian and the global market. As the cryptocurrencies has emerged as the most successful cryptographic currency in history it enables us to conduct an insightful analysis of its properties and future stability. In this article we provide the results of the survey that clearly demonstrates how the part of the Georgian population perceive cryptocurrencies. Cryptocurrencies are a new class of investible instruments, but besides this fact they can provide an interesting benchmark as they are effectively unregulated. In order to analyze how do cryptocurrencies perform in the long term, we have compared them to some other well-established assets. We analyzed the performance of representatives from 3 asset categories over the last 10 years. Cryptocurrencies have brought various benefits to its users such as decentralization via blockchain technology, giving power and control over finances to its users and cutting out intermediaries
THE NEXUS BETWEEN HEALTH EXPENDITURES AND ECONOMIC GROWTH IN AUSTRALIA: EVIDENCE FROM TODA-YAMAMOTO APPROACH
No full textHealth is one of the most important factors of human life. Increasing and improving the level of health is significant for people to continue their lives in a healthy way. Within this scope, health expenditures play an important role in increasing the life expectancy and quality of life of individuals. It can be said that a healthy and educated society is a prerequisite for economic growth, welfare and development of a country. The aim of this study is to examine the nexus between health expenditures and economic growth in Australia for the period of 1973-2018 by using Toda-Yamamoto causality test. The empirical results from the Toda-Yamamoto causality test show that there is a unidirectional Granger causality running from health expenditures to economic growth
A STUDY ON FACTORS INFLUENCING BUSINESS RESILIENCE IN THE CONTEXT OF DIGITAL TRANSFORMATION
No full textThis research paper aims to highlight the factors influencing business resilience in the context of digital transformation, based on an empirical approach. In the existing literature, the focus is on the concept of digitization and its antecedents and outcomes, lacking its effects on organizational resilience. First, the paper presents an overview of the existing literature on resilience’s importance in business nowadays, followed by a concise outline of the impact of digital transformation in this process, as observed by recognized publishers in the latest years. As the business environment has a dynamic and unpredictable trace, due to accelerated digitization evolution, organizations are striving to turn any risk of resilience into an advantage. Secondly, after conducting an empirical research based on a quantitively analysis of 100 recent research papers, we identify the factors of influence on business resilience and the influence of digital transformation on business resilience. We strive that this research will help future organizations to better understand the importance of resilience and to easily adapt digitization in their processes
MAPPING THE RESEARCH TRENDS OF TELEWORKING
No full textTeleworking is a form of organising and performing work, by which the employee works in another place than the work place organised by the employer and uses information and communication technology. The purpose of this paper is mapping the research trends of teleworking. For this, we conducted a bibliometric analysis on teleworking literature. Through this research we aimed to answer the following questions: How many scientific papers on teleworking have been published in journals? How has the COVID-19 pandemic influenced the interest of researchers on teleworking? What are the most productive journals, countries and authors on the subject of teleworking? What are the most cited papers on teleworking? What are the most frequent keywords in published documents on teleworking? The data used for this study were extracted from the Web of Science database, and the results were produced by the bibliometrix R package
ANALYTICAL APPROACH TO ACCOUNTING PROGRESS - A FUNDAMENTAL PREMISE FOR NEW ACCOUNTING GUIDELINES
No full textThe relationship between accounting and progress has always been a topic of interest for accounting historians. The way in which progress has been made within accounting has been analyzed, respectively, the role that innovation has played in the evolution of accounting. Thus, in this paper, we aim to explore what could be understood by using the notion of "progress" in historical accounting research, by describing accounting as "progressive" and the impact that the evolution of accounting has had on society. In the context of the permanent changes in the emerging business environment, studies in the field of accounting science highlight major changes in it, by developing new guidelines in the evolution of accounting such as integrated thinking, globalization and digitalization, complemented by business resilience and business ethics. aspects generated by the current economic context caused by the new pandemic
DISRUPTIVE INNOVATION AND DIGITAL TECHNOLOGIES IN THE CONTEXT OF BUSINESS PERFORMANCE
No full textThe way in which business organisations conduct their activities has changed significantly in recent years, largely influenced by technological progress, digital abundance and the reshaping of the business environment as a whole. The challenges of the new business environment, which is increasingly difficult to define and characterise, are driving managers to include in their business strategies those resources, tools or technologies that can improve efficiency in the process of leveraging the advantages/assets they hold, that can increase competitiveness and enhance performance. Inevitably, a successful business model is associated with a successful management that influences the direction of an economic entity in the process of consolidating its market position and increasing its innovative activity. For this reason, in the current language of business decision-makers we find terms such as innovation, disruption, digital technologies that are increasingly associated with performance and competitiveness. The pragmatic vision of managers and the innovative organisational philosophy are undoubtedly a driver of disruptive business change. At the same time, entrepreneurial attitudes and corporate innovation are a catalyst in strengthening competitive advantage and, at the same time, organisational performance
Thematic reasearch of financial ratios and risk asessment based of bibliometric analisys
No full textThe main objective of this paper is to conduct a fundamental thematic research on financial ratios and risk assessment. As research methods, a systematic review of the field of knowledge in this domain was used, as well as a bibliometric analysis – the cluster method – carried out on a scientific material comprising 209 articles extracted from the academic Web of Science platform, using the Bibliometrix software. The review of the literature revealed that there is no consensus on how to use financial indicators in risk analysis, dichotomic approaches being identified for specific situations, depending on the purpose of research and on the methodological tools used. The main results of the bibliometric analysis reflect that research on risk assessment through the use of financial ratios has significantly increased in volume as a result of the global economic and financial crisis. The most popular topics according to the results obtained are focused on predictive risk analyzes, the use of financial rates in the performance analysis of economic entities, but also in the assessment of financial risk, insolvency or fraud risks, the use of econometric models in carrying out risk analysis and the use of statistical analyzes in risk assessment activities.The main objective of this paper is to conduct a fundamental thematic research on financial ratios and risk assessment. As research methods, a systematic review of the field of knowledge in this domain was used, as well as a bibliometric analysis – the cluster method – carried out on a scientific material comprising 209 articles extracted from the academic Web of Science platform, using the Bibliometrix software. The review of the literature revealed that there is no consensus on how to use financial indicators in risk analysis, dichotomic approaches being identified for specific situations, depending on the purpose of research and on the methodological tools used. The main results of the bibliometric analysis reflect that research on risk assessment through the use of financial ratios has significantly increased in volume as a result of the global economic and financial crisis. The most popular topics according to the results obtained are focused on predictive risk analyzes, the use of financial rates in the performance analysis of economic entities, but also in the assessment of financial risk, insolvency or fraud risks, the use of econometric models in carrying out risk analysis and the use of statistical analyzes in risk assessment activities
TEORETICAL AND PRACTICAL DIMENSIONS OF THE IMPACT OF THE COVID-19 PANDEMIC ON THE PUBLIC POLICIES PROCESS
No full textThis paper aims to analyze, based on qualitative research, how the COVID-19 pandemic may influence the public policy process. Understanding through the public policy process the development of the following steps: defining the problem, implicitly the way in which the proposal entered on the agenda and the actors involved in the process, identifying alternatives and comparing them based on predetermined selection criteria, choosing an alternative and decision making on the choice for public policy proposal, the implementation and the evaluation of public policy, this article proposes an analysis of how each stage of the process is impacted by the COVID-19 pandemic in a general context in which the whole world has changed, is changing and adapting this reality