Ecoforum Journal (University of Suceava, Romania)
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THE PUBLIC SECTOR IN THE CONTEXT OF ROMANIA’S INTEGRATION INTO THE EUROPEAN UNION
No full textThe progress made lately in the information processing and transmission technology and the diversification of information need have lead to a vast market wherein the state is supporting the public sector in different ways, but this fact does not necessarily mean its control or subordination. The determining factors of change, the emergence of new technologies respectively, individualization, delegation, decentralization, financial pressures, trends of internationalization, demographic evolution have had a significant impact on the overall evolution of the public sector. The beginning of the 21st century emphasizes a new understanding of the concept of quality within the public sector, of that related to the quality of governing systems provided by the quality of „agreements in administration”, by the ability of public institutions to bring their contribution to the increase of living level of citizens and the involvement of the latter ones, of the society’s in public businesses. Public sector, by its organizations, its reform should be made by reorienting from a managerial and economical approach to a rather more traditional combination of public services’ values and the development of a new type of relationships between on one side public sector and citizens on the other. The reform of public sector in our country has in view two directions. The first one aims at the increase of efficiency and efficacy of resources used by the public sector by increasing the consumer’s choosing capacity of the same service provided by more suppliers (competition increase in service supply). The second one includes the increase in public participation in the decision-making process regarding the quantity and quality of public services as well as the transparency regarding the way in which public policies are being established and implemented.
A comparative study on the security of web content management systems
No full textThe present paper aims to compare and analyze the security of the most common three open-source Web Content Management Systems: WordPress, Joomla! and Drupal. The paper is focused on describing the main vulnerabilities regarding the security of CMS platforms and reflects relevant data that can be used to avoid the most common attacks. In the digital era, where all the information is stored on web servers to be accessed from everyone, security and confidential data protection is an important part when it comes to choosing the right CMS for our needs. The present paper aims to compare and analyze the security of the most common three open-source Web Content Management Systems: WordPress, Joomla! and Drupal. The paper is focused on describing the main vulnerabilities regarding the security of CMS platforms and reflects relevant data that can be used to avoid the most common attacks. In the digital era, where all the information is stored on web servers to be accessed from everyone, security and confidential data protection is an important part when it comes to choosing the right CMS for our needs.
Challenges with E-zwich payment system: Case Study of Ga South Municipality Leap Program
No full textElectronic payments or E-payments are fiscal transactions made devoid of the use of paper documents such as cheques, bankers’ drafts and withdrawal slips etc. These E-payments systems include debit card, credit card, smart card, e-wallet, e-cash, electronic cheques etc. E-payment systems enjoyed disparate acceptance levels worldwide with some methods being highly favoured compared to others. This study investigates the challenges of implementing and using electronic payments in Ghana with a special focus on its use in the implementation of Livelihood Empowerment Against Poverty (Leap) Program in the Ga South Municipality of Accra, Ghana. This study found out that challenges militating against smooth implementation of E-zwich which include difficulty of use where there is poor or no internet connectivity, fingerprint authentication problems, difficulty of locating banks of E-zwich point of payment near beneficiaries’ resident. The study therefore recommends that implementers of the E-zwich payment system should invest more in efficient Internet systems and easy location of facility (banks of E-zwich points of payment) to enhance faster operations. Also Community Leap Implementation Committee (CLIC) officers should be resourced to continue with more sensitization and education on the use of E-zwich
THE EFFECTS OF BIG BATH ACCOUNTING IN THE CONDITIONS OF UNCERTAINTY CAUSED BY THE COVID-19 PANDEMIC
No full textThe current economic crisis is a direct consequence of the health crisis. This crisis has appeared suddenly, is evolving unpredictably, and vulnerability and uncertainty are much more strongly felt economically and socially than in the past economic and financial crises. The aim of the paper is to highlight the merits and risks of accounting during the COVID-19 pandemic. Fundamental questions can be asked about the contribution of accounting to mitigating the negative effects of the health crisis on financial reporting. Through techniques that have the effect of smoothing revenues and avoiding losses, accounting plays a significant role in reducing the impact of the crisis on financial position and performance
RISK FACTORS REGARDING REVENUE RECOGNITION AS KEY AUDIT MATTERS (KAM)
No full textRevenue is known to be one of the most important performance indicators of a company. Revenue recognition policy involves a high level of management judgment and, not infrequently, management may feel some pressure to achieve the planned results. Based on these issues, it is found that revenue recognition is a key audit issue frequently encountered in auditors\u27 reports. Auditors justify this classification by the fact that the principles that an entity must apply regarding the nature, value, timing and uncertainty of revenue generated by a contract with a client are quite complex, according to IFRS 15 “Revenue from Contracts with Customers” and important for users to understand the financial statements. This study aims, on the one hand, to demonstrate that revenue recognition is the most common key audit aspect reported by auditors in the last five years, being influenced, in particular, by the object of activity. On the other hand, the risk factors that determine the classification of revenue recognition to key audit issues are identified, and the regression model applied highlights the fact that the audit opinion is influenced, in particular, by the professional reasoning regarding the time of revenue recognition. Depending on these aspects, a company profile is also identified in the analyzed sample. The sample studied is represented by companies listed on the BSE on the regulated market, analyzing the audit reports published in the period 2016-2020, with a number of 344 observations.Key words: audit report, revenue recognition, KAM, risk factors, audit procedures, listed companie
TERRITORIAL DISPARITIES OF THE WASTE GENERATION AND RESOURCE PRODUCTIVITY IN SUSTAINABLE DEVELOPMENT
No full textSustainable development is not only a desideratum but also a pressing necessity of modern economies. Its efficient use of resources and reduction of waste generation are priority objectives in both the EU and most countries. Therefrom, based on two groups of indicators which characterize on the one hand the intensity of waste generation and on the other hand the level of development and use of resources, the paper presents the results of a cluster analysis which included 30 European states. The level of disparities between the states included in the analysis is highlighted by the results obtained on the resource’s productivity and the level of waste generation. Thus, the highest values of GDP and Resource productivity are reported in Luxembourg, and the lowest in Serbia. Regarding the indicators Generation of municipal waste per capita and Generation of waste excluding major mineral wastes either per domestic material consumption or per GDP unit the highest levels are recorded in Norway, Belgium and Bulgaria while Romania, Latvia and Norway record the lowest levels. The conclusion is that sustainable waste management and treatment options aim at both regional environmental management and efficiency and a waste trade between regions and countries which is in line with the sustainable development
AMENDMENT OF INSOLVENCY LEGISLATION IN THE CONTEXT OF THE SARS-COV-2 PANDEMIC AND ITS IMPLICATIONS
No full textThe health crisis generated by the COVID-19 pandemic that broke out in early 2020 in most economies of the world has forced measures to be taken that have had the effect of closing economic activities to varying degrees. In order to counteract the negative economic effects determined by the measures to limit the spread of COVID-19, it was necessary to amend some legal provisions in order to support companies facing financial difficulties (lack of liquidity, increase in debts, etc.), as well as those in proceedings. of pre-insolvency / insolvency. In this paper we aim to identify and analyze the legislative changes that the Romanian authorities have operated in the field of insolvency while highlighting their implications on economic activity. Our scientific approach begins with defining and specifying the scope of insolvency as well as identifying legal provisions with an impact on insolvency. The center of gravity of the study is the presentation of the new regulations in the insolvency procedure. We note that some of these have limited applicability only during the alert state and others maintain their applicability even after the cessation of these circumstances
MAPPING THE LITERATURE ON INTEGRATED THINKING: A BIBLIOMETRIC ANALYSIS
No full textThe goal of this research is to elucidate the idea of integrated thinking, which was introduced in the Integrated Reporting (IR) initiative for the disclosure of non-financial data, because it has not been thoroughly studied and there is no consensus on its meaning. The literature on integrated thinking is thoroughly examined in this study combining the two bibliometric indices: Elsevier’s Scopus and Clarivate Analytics’ Web of Science databases. The databases on the issue have a high level of complementarity, according to our searches. Their combined use has allowed us to track the volume and impact of studies on the issue in great detail. The main countries, publications, authors, articles, intellectual foundations, and themes are all identified. We also mapped the networks of co-authorship, co-citations, and co-keywords in integrated thinking research using Bibliometrix.
INTEGRATION OF CONTROLLING IN THE GENERAL MANAGEMENT SYSTEM OF THE HORECA INDUSTRY
No full textUnder the double effect of competitive pressure and demand diversification, companies today feel the need to know their costs better. This is the only way to explain the current development of controlling and its privileged tool, analytical accounting ("management accounting" or "managerial accounting" in Anglo-Saxon), which no enterprise can do without if it wants to survive. The study carried out in the conceptual issue of controlling allowed us to identify its particularities as a useful tool for financial managers. In the research methodology we used as methods: documentation, comparison, synthesis
TOURISM IN MOLDAVIAN SSR: A PERSPECTIVE OF THE TOURISTS FROM ROMANIAN SOCIALIST REPUBLIC (1968-1978)
No full textBilateral relations between Chisinau and Bucharest after the Second World War have been quite difficult. We must say that a first step in this regard was the development of touristic relations between those two during ‘60s. In 1964 Department for External Tourism has started its activity as part of The Council of Ministers of the Moldavian SSR and handled directly the accomodation and services for international tourists visiting Moldavian SSR or tourist going abroad. The main activity of the Department was to accomodate tourists from Romanian Socialist Republic although in their reports you also can find information about other international tourists. Presenting the number of the Romanian tourists visiting Kishinev as being influenced by the relationship between Bucharest and Moscow might facilitate the understanding of the tourists’ number fluctuations in “60s and ‘70s