Ecoforum Journal (University of Suceava, Romania)
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The impact of digital technologies on the fight against tax evasion - a fundamental analysis
No full textEfficient and transparent tax systems are fundamental to the economic health of a nation. In this context, digitization becomes an essential tool to combat tax evasion, a phenomenon that negatively affects state revenues and economic equity. In this context, the aim of our research is to identify the impact that digital technologies have on the fight against tax evasion, through a fundamental research of the relevant literature on this topic and the legislation incident to tax evasion. Associated with this goal, we also set the following specific objectives: O1- clarification of the definition of tax evasion and its semantic dimensions through the prism of legal regulations and international doctrine; O2 - meta-analysis of relevant literature focused on the impact of digital technologies on the fight against tax evasion; O3 - identification of manifestations and forms of tax evasion in the new context of digitalized economies; O4 - evaluation of the impact and effects of tax evasion on sustainable economic development; O5 - identification of strategies and policies to combat tax evasion in the national and international context.The results of the qualitative study conducted revealed that by adopting modern technologies, tax administrations can more effectively detect and prevent tax evasion attempts, thus ensuring better tax collection and supporting sustainable economic development. The research can be useful for the state and tax regulators, who can undertake future strategies based on the expansion of digital technologies to combat tax evasion
STUDY ON THE RESILIENCE IN THE REAL ESTATE INDUSTRY IN THE CONTEXT OF TRANSITION FROM INDUSTRY 4.0 TO INDUSTRY 5.0
No full textThis study examined the integration of resilience strategies in the real estate industry, taking into account increasing climate risks, economic changes and technological advances. The work highlights the importance of Industry 4.0 and 5.0 and shows how they impact workflow optimization, improving human-machine collaboration, and how resilience measures can not only protect assets but also create competitive advantages by meeting the sustainability preferences of investors, tenants and owners. Despite advances in research, gaps remain in fully exploring these strategies, especially in adapting the rationale of Industry 5.0. The study calls for interdisciplinary research to improve the theoretical and practical applications of resilience to ensure long-term profitability and relevance in the real estate market. The findings contribute to broader discussions on sustainable urban development and the transformative role of new technologies
Tourism Education: A Proposed General Framework
No full textTourism is major and dynamic global sector. University tourism curriculum are fundamental to properly prepare future employees in the sector, however a debate is present on what a tourism curriculum should comprise. Based on previous literature this paper aims is to contribute to the debate, such as the balance between vocational and academic subjects in tourism curriculum, on tourism curriculum in universities and to propose a general model for tourism curriculm. The diversity of skill required in the tourism sector together, including changing tourist needs are addressed in the proposed tourism curriculm model. Thus, the proposed model offer a balance between vcational and academic subjects and include issues related to tourisms global positioning
AIRLINE ADAPTATION STRATEGIES IN A DYNAMIC TOURISM MARKET
No full textThe passenger air transport industry is a fundamental pillar of the global economy and a determining factor in the development of international tourism, facilitating mobility for business, educational and medical travel, as well as for leisure tourism, relaxation stays, exotic holidays and city breaks. This paper aims to provide a systematic analysis of the strategies used by airlines to adapt to contemporary market requirements, highlighting their role in increasing competitiveness and improving the passenger experience. The analysis of the literature highlights the evolution of air transport from a service intended for a limited segment of users to an essential factor in the democratisation of travel and the increased accessibility of tourist destinations.
The study focuses on the main strategic directions adopted by airlines, such as innovation, digital transformation, revenue management and sustainability strategies, highlighting the interdependence between strategic adaptation, organisational performance and consumer satisfaction in the tourism industry
The Impact of Organizational Culture Factors on Talent Retention: A Comparative Analysis of Successful Organizational Practices
No full textThis article explores the influence of organizational culture on talent retention within three successful global companies: Infosys (India), Salesforce (USA), and SAP (Germany), selected for their recognized success in talent management and employee engagement. The analysis is based on the Denison model, which conceptualizes organizational culture through four essential dimensions: engagement, coherence, adaptability, and mission. The study aims to identify how each of these companies builds, communicates, and sustains an internal culture that fosters employee loyalty and reduces staff turnover. Through a qualitative and comparative approach, the research highlights best practices, cultural initiatives, and leadership strategies that contribute to human resource retention. Public documents, organizational statements, and specific initiatives in the areas of continuous learning, diversity, inclusion, and social responsibility are analyzed to identify common patterns and contextual differences in how organizational culture supports retention. The results emphasize that a coherent organizational culture, well aligned with employee values, is an essential factor in retaining talent in the long term. The study also highlights the need to adopt an integrated perspective on organizational culture as a strategic retention tool in the context of an increasingly competitive labor market
CORPORATE GOVERNANCE AS A STRATEGIC INSTRUMENT FOR SUSTAINABILITY IN BUSINESS: BETWEEN COMPLIANCE AND COMPETITIVE ADVANTAGE
No full textCorporate governance is becoming a key element in organizational strategies in the current economic context, characterized by the transition to sustainable business models and increasing pressure from investors and consumers for responsible practices. This paper explores the relationship between governance structures and the sustainable performance of companies, analyzing the role of boards of directors, sustainability committees, and transparency policies in promoting social and environmental responsibility. International good practices and ESG reporting models are discussed, as well as the challenges of their implementation in Romanian companies. The study highlights that effective governance is not just a condition of compliance, but a vector of competitive advantage in the future economy
Harnessing Digital Transformation for Efficient Public Financial Management and Governance
No full textThe digital revolution is transforming public financial management (PFM) by introducing technologies such as artificial intelligence (AI), blockchain, and big data analytics to improve efficiency, transparency, and accountability in government operations. This article explores the role of digitalization in modernizing PFM systems globally, focusing on how governments have implemented digital tools to optimize processes, reduce fraud, and enhance decision-making. The article also highlights challenges, such as infrastructure deficits, cybersecurity risks, institutional resistance, and the digital divide, providing recommendations for successfully leveraging digital tools in public finance
THE EVOLUTION OF WAGE LEVELS AND INCOME INEQUALITIES IN ROMANIA AND THE EUROPEAN UNION OVER THE LAST TEN YEARS (2014-2023)
No full textThe increase in average and median wages is a clear indicator of economic progress, having a direct impact on reducing income inequalities. This study aims to analyze how economic growth has influenced the minimum, average, and median wages in Romania, highlighting the contribution of these changes to reducing income inequalities compared to other European Union member states. The official data used for the analysis were statistically processed in SPSS v28.0, applying linear regression with wage indicators as independent variables and the Gini coefficient as the dependent variable. According to the analysis, these wage increases have contributed to the reduction of the Gini coefficient as a result of a more equitable distribution of income among the population. This trend is supported by recent developments, including 2024 data, which confirm the continued growth of wage levels and the narrowing of the gap compared to the European Union average.The study\u27s findings highlight that the increase in average and median wages reflects economic development and contributes to improving Romania\u27s position in the European welfare rankings. As the economy has developed, the rise in median and average incomes has become an indispensable tool for reducing disparities and improving the quality of life. Thus, the analysis concludes that economic development continues to play a central role in enhancing living standards and reducing social inequalities
TOURISM AND VLOGGING: A GAME CHANGER FOR GENERATION Z\u27S GLOBAL EXPLORATION AND CULTURAL ENGAGEMENT?
No full textThe changes brought about by technology, which have generated the migration of storytelling from blogging to vlogging, have naturally come to influence the tourism in-dustry as well. Along with people classified as seniors in terms of age, young people represent an important part of the tourism demand. Vlogging allows young people to visually explore different cultures, destinations and experiences from the comfort of their screens. This study analyzed the significance of the impact of tourism vlogging on Generation Z. The main contribution of this research is the conclusion that tourism vlogging is a real game changer for Generation Z. This tool, closer to the needs of the younger generation, has offered this generation the opportunity to explore new worlds and connect with different cultures through captivating video content.
 
RESOURCE PRODUCTIVITY. COMPARATIVE ANALYSIS ROMANIA-EU
No full textThis paper presents a comparative analysis of the evolution of resource productivity in the EU27 and Romania based on EUROSTAT statistical data. The period covered was 2000-2023. The results of the analysis revealed an upward trend in the EU27 average of resource productivity representing a decoupling between economic growth and resource consumption. This was not the case for Romania, which experienced a fluctuating evolution without a clear upward trend. There is a gap between Romania and the EU27. At the same time, the simple panel regression analysis at EU level showed a moderately strong and positive link between the rate of circular material use and resource productivity. In the case of Romania, however, the correlation was strongly positive even though circular material use rates were much lower than the EU average. This difference between the EU and Romania can be explained by structural variations between Member States (level of economic development, economic structure, environmental policies, technological level, etc.), which may weaken the strength of the relationship observed at the aggregate (EU) level. Such differences may attenuate the consistency of the relationship at the EU level