Ecoforum Journal (University of Suceava, Romania)
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The Historical Evolution of Research in Accounting. National and European Context
No full textDriven by the desire to create added value in a very generous but very difficult field of the history of accounting in Romania, and wanting to generate useful knowledge both for the academic and for the practical fields, this article aims to demonstrate the intrinsic link between economic and social development and the development of accounting through historical approach. In this context, history is not regarded as a sequence of facts, resulting in inevitable cause-effect relationships. On the contrary, it is something we have sought to avoid at all times in order to emphasize a procedural approach in which events can be analyzed in an interpretative manner. Given that history means a chain of cause and effect facts, we must draw attention to the fact that this is an ideal situation, from which we start in order to simplify reasoning. In fact, to the extent that the causes could have been objectively known, history would not have been rewritten so many times. For this reason, we prefer to approach history as an essentially discontinuous phenomenon, following major trends, speculations being what ensures the continuity of the historical process
BLOCKCHAIN AND TOURISM
No full textThis article focuses on the analysis of the innovative cryptocurrency market to see the evolution of this information and what are their prospects in tourism. The nature of the alert development of cryptocurrencies in recent years leads to a rapid increase in their popularity among young people and thus to the spread of transactions in this new market
ETHICS AND CORPORATE SOCIAL RESPONSIBILITY
No full textThe main theme of the paper is the concept of corporate social responsibility (CSR) of companies, based on the fundamental principles of business ethics. CSR is perceived as an evolving concept, In the 50s, being seen as a philanthropic act on the part of companies for the community in which they conduct their business; as a multiple approach, at the end of the twentieth and beginning of the Twenty-First Century, which includes economic, social and environmental aspects and, currently, as a complex vision and a responsibility totally assumed by companies, based on the UN Sustainable Development requirements of today\u27s society. As a case study, the situation of CSR in Romania in its evolution in the last almost 10 years is presented, considering the number of companies that participated in the evaluation of their activity regarding the CSR approach, which are the companies that conduct business in Romania responsibly, what is their field of activity, what industries do they come from, etc. The conclusions that emerge from the analysis show that CSR has evolved slowly in Romania, but more and more, has gradually increased the number of companies that have a responsible behavior towards society as a whole, through the publication of sustainability reports, the industries from which these companies come, being more and more numerous. The top of the most involved companies is almost the same for the analyzed period, with some additions along the way
IMPACT OF THE CONSUMER PRICE INDEX ON GROSS DOMESTIC PRODUCT IN ROMANIA
No full textThis paper presents the influence of the consumer price index on the economic growth of Romania over a period of 28 years, based on the annual data, 1991-2018. The increase of the values of the gross domestic product ensures a sustainable economic growth in Romania. It is proposed to use the cubic analysis model. The results obtained from the analysis show the influence of the consumer price index (CPI) on the gross domestic product (GDP).
ARTIFICIAL INTELLIGENCE AND CYBER SECURITY – FACE TO FACE WITH CYBER ATTACK – A MALTESE CASE OF RISK MANAGEMENT APPROACH
No full textThe work paper aims to underline the benefits of using Artificial Intelligence to improve the business productivity, and in the same time to address awareness in order to overcome fear in exploring new technology, because of cyber-attacks. How vulnerable are businesses to computerization? 100%. Internet is a virtual space available for everyone. Storing data on any device that can be connected to the internet can become vulnerable in any given second. This article comes to show how we can use cybersecurity to protect our business, presenting in the same time cases of risk management form Malta
SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS
No full textOur concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness of the annual and interim financial reports considering: their (relatively long) preparation time, their limited character and the resources to be allocated for their preparation. Finding a common solution to these problems and implicitly increasing the interest for financial reporting, especially interim, can contribute to increasing the economic performance of the entity, either by reducing unnecessary costs (waste) of time, or by increasing communication and transparency with third parties (creditors, customers, etc.), an appropriate management can act early in the direction of counteracting the negative effects in the activity of the entity or in the direction of preventing possible commercial or production failures, on the overall economic trends in the field in question and on increasing productivity. The article is a theoretical analysis of the annual financial reports versus interim financial reports, starting from international and national regulations, usefulness of comparative data, etc., underlining the particular importance of both types of reports
THE EFFECT OF WORK MOTIVATION TOWARD A PERFORMANCE OF SOLDIERS IN IMPLEMENTING OPERATION READINESS
No full textThe research carried out aims to determine whether there is an influence of work motivation on the performance of soldiers in carrying out operational readiness. The subjects of this study were enlisted soldiers on board. The research method used is quantitative with data analysis using Statistical Package for the Social Sciences (SPSS) while the sample in this study amounted to 77 personnel. Data collection techniques were carried out by distributing questionnaires to respondents, as well as literature studies. The results of the study indicate that there is a significant influence of work motivation variable on the performance of soldiers on board, this can be seen from the t count of 12.092 greater than t Table 1.992 or the significance value (Sig) is 0,000 smaller than α (= 0.05). For the value of the coefficient of determination (R Square) regression of 0.661 indicates that work motivation partially significantly influences the performance of soldiers by 66.1%
FACTORS THAT DETERMINE THE PROFITABILITY OF COMMERCIAL BANKS IN KOSOVO
No full textThe main role of any financial system is to help transfer funds from savers to borrowers by increasing consumption and investment in the economy. If a financial system is efficient, then it should show improvements in profit, increasing the volume of flow of funds into the economy and providing quality customers service. Unlike developed countries, where this flow of funds is enabled by financial markets, in developing countries where we are part, the functioning of these markets is often lacking. Due to the lack of markets, all the weight of this falls in the banking sector, which sector plays an important role in the intermediary economy and this indicates the importance of studying the profitability of this sector, which profitability depends on many factors. The paper aims to analyze the profitability sensitivity of the banking sector in Kosovo to some of the factors that we have treated in the paper as internal and external or macroeconomic factors. To carry out this analysis, the paper uses a regression analysis for a time series covering a period of 7 years (2012 - 2018), using the data from commercial banks in Kosovo and some macroeconomic indicators. The result shows that the ratio of non-performing loans is negatively related to the profitability of commercial banks in Kosovo measured by ROA and ROE and is considered to be the most influential factor on the profitability of these banks, among other factors studied
