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Ecoforum Journal
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  This is an Open Access Journal Open Access journal
ISSN (Print) 1584-9066 - ISSN (Online) 2344-2174
Published by Stefan cel Mare University of Suceava Homepage  [5 journals]
  • ECONOMIC DEVELOPMENT OF THE NORTHEASTERN REGION OF ROMANIA THROUGH THE
           ABSORPTION OF EUROPEAN FUNDS. A CASE STUDY OF THE ANTUR PROJECT

    • Authors: Gabriela Prelipcean, Alexandra Ungureanu
      Abstract: According to European Union evaluations, absorption of European funds is a challenge for all member states, but it is particularly difficult for those countries that joined later and are still catching up and aligning with the Union's economic policies and standards, leading to a lower absorption rate. In this context, the Antur project, which has been launched by Stefan cel Mare University of Suceava in cooperation with Addvances Strategic Solutions, should be seen as a solution to these findings. The project's primary objective was to promote the growth of the private sector and employment in the North-East region while also fostering entrepreneurship and developing entrepreneurial spirit on a regional scale. Because education has long-term effects and can cause changes in how people report to the labor market, the project's target group of 300 beneficiaries constitutes a substantial boost in medium and long-term human capital investment. The purpose of this research is to measure the project beneficiaries' level of affiliation with the entrepreneurial ecosystem by employing a questionnaire as a quantitative research approach to determine their perceptions of the entrepreneurial ecosystem pillars. Each pillar was given a hypothesis, which was either confirmed or disproved after the application of the questionnaire, which also included questions that aided us to operate a demographic profile of the respondents, along with questions regarding their education level and field of activity. After analyzing the data, we encountered that six of the eight hypotheses proposed have been confirmed, implying that the Antur project's beneficiaries own a solid knowledge of the entrepreneurial ecosystem, as a result of the entrepreneurial skills training and the successful implementation of the startups.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • RIGHT TO EDUCATION IN HIGHER EDUCATION

    • Authors: Chala Wata DERESO, P. RATHNASWAMY, Marilena-Oana Nedelea
      Abstract: Right to education assumes an important role of enhancing the competence and capacities of humanity for growth and development through learning and training. It is the golden rule of equal opportunity to learn through free and compulsory primary and secondary education paving way for higher education. There is unequal preference in the private and public institutions in higher education as the affirmative action is not complete in respect of state responsibilities. Higher the implementation of the right to education ensures higher success or otherwise.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • CONSTRUCTION SECTOR OF GEORGIA IN THE CONDITIONS OF THE PANDEMIC

    • Authors: Otar Soselia
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • IMPACT OF COVID-19 PANDEMIC ON LITHUANIAN SMALL AND MEDIUM-SIZED
           BUSINESSES

    • Authors: Jurate Zakariene
      Abstract: Abstract 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's 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.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • THE RELATIONSHIP BETWEEN CHANGE AND ORGANIZATIONAL DEVELOPMENT

    • Authors: Roman Stelica-Cosmin
      Abstract: Through a correct management of an organization, it can lead to its development and improvement of the organizational structure, resulting in an increase in the effectiveness of carrying out specific activities. Change management is seen as a challenge for any organization whether they are aware of it or not. An organization is exposed to failure if it lets change control it. Improving the performance of an organization is based on identifying and understanding the functioning of governance structures and mechanisms. A successful organization achieves the best results in unpredictable moments, this cannot be achieved if it does not adapt to changes, does not take risks or if it is not flexible at key moments. The process of adapting an organization in the context of change can induce a process of evolution or involution. Change management can facilitate the elimination of risk situations and the maintenance of the organizational environment in a situation of balance, thus contributing to ensuring a continuous development.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • DISCUSSIONS REGARDING THE RELATION BETWEEN PUBLIC ADMINISTRATION AND
           CITIZENS - ACTORS INVOLVED IN THE PROCESS OF ELABORATION AND ADOPTION OF
           THE PUBLIC DECISION

    • Authors: Petronela Scutariu, Iulia-Ramona Mangelovschi
      Abstract: Explaining 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.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • THE IMPACT OF COVID-19 PANDEMIC ON CONSUMER BEHAVIOR IN GEORGIA, 2020-2021

    • Authors: Tamara Gvenetadze
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • MUTUAL DEPENDENCE BETWEEN QUALITY MANAGEMENT, KNOWLEDGE MANAGEMENT AND
           INNOVATION PERFORMANCE

    • Authors: PETRONELA GABRIEL VULTUR
      Abstract: Abstract From ancient times, wealth and power have been associated with the possession of physical resources. The traditional factors of material, human, monetary production were predominant of a physical nature. Therefore, the need for knowledge was limited. The industrial revolution of past centuries was predominantly based on human physical strength and money capital. A significantly different situation is foreseen for the future. Wealth and power in the 21st century will come primarily from intangible intellectual resources, from the capital of knowledge. The knowledge revolution therefore consists precisely in this transition from the economy dominated by physical, tangible resources, to the economy dominated by knowledge. The process is particularly comprehensive and profound, generating essential changes in all components of economic activities, analogous to those produced by the industrial revolution. We are currently in the early stages of the knowledge revolution. Products and services are more knowledge intensive. Due to this, the delimitation between products and services is becoming more and more difficult. Knowledge tends to become the main feature of activities, more than the resulting products or services. The impact of the knowledge revolution becomes visible in the volatility of the market, the uncertainties regarding the direction of economic activities, the job insecurity felt by people.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • THE INTERNATIONALIZATION OF SERVICES IN THE DIGITAL ECONOMY TO MITIGATE
           THE IMPACT OF PANDEMIC SCENARIOS

    • Authors: Jonathan Macedo Cortes
      Abstract: The lockdown generated by COVID 19 has prompted a large number of companies to migrate their business models to digital services or platforms to continue in the market. This article analyzes the factors linked to the internationalization of service firms, due to its importance on the digital economy and as a possible strategy to mitigate negative economic-effects in pandemic scenarios. The study was structured in 3 stages, first a systematic literature review of 53 high-impact articles to know about the state of the art of the internationalization process; followed by the analysis of the results based on the literature; and a third analysis of the relationship of the identified factors integrated within an affinity diagram. The research concludes that due to the future of digital economies in the world and as a strategy to counteract the negative effects of pandemics, it is necessary to deepen the analysis and try to understand the needed factors for the internationalization of service companies in the digital environment.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • HOW CUSTOMERS PERCEIVE BANKS’ CSR INITIATIVES

    • Authors: Mihaela Roxana Marcu, Alexandra Zbuchea, Claudia Oprescu
      Abstract: The pandemic context shows signs of stability. During these complicated times for all, banks were extremely vigilant toward the evolution of the sanitary crisis. Banks came up with quick solutions to protect the health of their colleagues and clients. And they have been open to adapting their strategy to the changing data from the field. This paper analyzes the perception of the involvement of Romanian banks in corporate social responsibility during the COVID-19 pandemic. This study reveals that the activity of banks during the pandemic, evaluated positive to some extent, does not significantly impact the level of trust in the banking system. The findings could guide banks from Romania to better communicate their CSR projects and impact on the community. Despite the difficulties brought by the pandemic, it is natural for banks to take a step forward and think about the way they will define their CSR strategy in the future. Altogether, our findings could help the banking system learn to be even more empathetic and understanding towards clients and to be present in the community. During the pandemic, banks have done much to rehabilitate their reputation, impacted by the previous economic crisis.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • ANALYSIS OF ONLINE VERSUS OFFLINE BUYING BEHAVIOR OF PET OWNERS DURING THE
           COVID-19 PANDEMIC

    • Authors: Anghel Tudorel Cozma
      Abstract: Interest in the pet food market is increasing globally. It is noteworthy that the pet food market is growing in sales especially for dogs and cats. The central goal of the research is to analyze the preference for buying pet products online or offline during the pandemic period. The study also looks at the differences between pet food buyers based on socio-demographic and geographical factors. For this purpose, an online interview was conducted based on a questionnaire with a sample of 1,525 people on Facebook groups related to pets. Investigating the buying behavior of pet owners during the COVID-19 pandemic, the research found several changes caused by restrictions during the COVID-19 pandemic. Due to the restrictions imposed by the government during the pandemic, some pet owners have changed their purchasing behavior and a new trend has emerged in the pet food market. The study offers perspectives for pet food manufacturers, retailers, veterinarians but also for those interested in the evolution of the pet food market.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • THE ROLE OF NON-FINANCIAL FACTORS IN ENSURING AN ADEQUATE FIRM PERFORMANCE
           MEASUREMENT SYSTEM

    • Authors: Camelia Cătălina Mihalciuc
      Abstract: Performance is one of the main indicators that indicate the level of development of an organization, representing one of the most important variables of analysis and at the same time will remain a topic quite discussed and constantly evolving. The elements of social responsibility found in the sustainable business practices of organizations lead to an evolution of performance towards a global approach that includes both financial and non-financial factors with an impact on the value of organizations. Non-financial indicators are considered to be more forward-looking, better able to predict future performance, better suited to measuring intangible assets and less likely to be manipulated than financial values. The performance measurement system, including non-financial indicators, provides a more comprehensive picture of performance factors as it measures performance beyond financial results. All these aspects led us to establish the respective research objective, to analyze the importance of non-financial performance factors in ensuring an efficient system for measuring organizational performance. The results of the research highlight the fact that most organizations in Suceava appreciate the importance of non-financial factors that lead to performance and create value for the organization.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • The role and place of tax on means of transportation within local public
           budgets. The case of Suceava municipality

    • Authors: Ichim Cristinel, Morosan Gheorghe
      Abstract: Through 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.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • TOOLS AND MODELS FOR RATIO ANALYSIS BASED ON GEORGIAN COMPANIES DATA

    • Authors: Vakhtang Berishvili, Nikoloz Kavelashvili
      Abstract: The main purpose of the research is to identify two types of benchmarks required for the financial ratios analysis based on Georgian data. To obtain the benchmarks of the first type - industry average, the financial statements for 2018-2019 years of 131 companies in the manufacturing industry were processed. Due to absence of financial market data, a market imitation study was conducted to obtain the second type of benchmarks – ratios of the high performance companies. To achieve this, a survey of 26 representatives of financial industry companies was conducted through a questionnaire, containing the financial ratios of 9 companies from manufacturing industry. Respondents selected companies whose stock prices, in their opinion, would increase or decrease according to their financial ratios. To check the validity of the results we conducted: a follow-up interview with several respondents, a regression analysis of results, and a financial analysis of two high-rating and three low-rating companies using forecasts and free cash flow valuation. As a result of the research, we obtained two types of benchmarks - industry averages and a set of ratios of "high performance" companies. We saw that none of the coefficients taken separately explain the respondents' choices, and that the survey results are consistent with the forecasts and the analysis of the value of the company. During the research, we developed a methodology on how to identify high-performing companies despite virtually non-existent capital market in Georgia. The methodology can be used for other, similar studies. The results are important for anyone who uses financial analysis. It will be interesting for researchers, for example, to study current processes in economics and companies and, hopefully, will contribute to capital market development in Georgia.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • Methods for Measurement of Progress of Performance Obligation under IFRS
           15

    • Authors: Mariam Vardiashvili
      Abstract: Abstract The article focuses on the recognition of revenues  when the transfer of goods and services under the contract and the performance obligation accordingly, covers more than one reporting period. Performance obligation  is satisfied at some point in time or over time. According to IFRS 15, when the performance obligation is satisfied over time,  revenue should be recognized based on the percentage of performance of the obligation. The article analyzes the methods permitted by the Standard for measuring  the progress of performance of contractual obligation. These are the Output methods and the Input methods. When the performance obligation is satisfied over time, the calculation of the volume of completed work via the output methods and the input method and  accordingly the determination of revenues  are  discussed by situational examples.    
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • EVALUTION FUNCTIONS WHEN MAKING DECISIONS IN THE CONDITIONS OF UNCERTAINTY

    • Authors: Revaz Gvelesiani, TARIEL LOMIA
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • FEATURES OF THE REGRESSION ANALYSIS METHODOLOGY IN MANAGEMENT ACCOUNTING

    • Authors: Merab Jikia
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • ANALYSIS AND IDENTIFICATION OF RESEARCH CORRELATIONS BETWEEN INTEGRATED
           REPORTING AND GLOBAL ENTERPRISE PERFORMANCE

    • Authors: ANATOL MELEGA, Veronica Grosu, Anamari Geanina, Marian Socoliuc
      Abstract: The development and globalisation of the world's economies and the growing number of multinationals contribute to a huge flow of financial and non-financial information. The process of gathering information is difficult and sometimes limited. This has raised the issue of developing an integrated reporting framework, encompassing all types of information and contributing to right  investment decisions, in order to ensure the sustainable development of the entity. Financial reporting has adapted to the needs of stakeholders and market requirements, thus from simple reporting through statutory financial statements, we now have an integrated reporting system, covering all financial and non-financial information (social, environmental and governance indicators, etc.) of the entity. Through integrated reporting, the overall performance of the company is basically presented, incorporating economic, social and environmental performance indicators. The purpose of this article is to provide an analysis of the concept of overall business performance and integrated reporting and to highlight the role of integrated reporting in business sustainability.
      PubDate: 2022-08-18
      Issue No: Vol. 11 (2022)
       
  • RESPONSIBILITY AND PERFORMANCE IN THE OIL INDUSTRY

    • Authors: Elena HLACIUC, Estera OROȘANU
      Abstract: In this paper we highlight the role of non-financial information contained in sustainability reports for a complex analysis of a company's performance structured on the three main components: economic, social and environmental. In order to achieve this goal, we set out to analyse the overall performance of a company in the oil industry, as this field of activity involves more complex responsibilities on the part of companies operating in this sector and is therefore more relevant.
      PubDate: 2022-08-17
      Issue No: Vol. 11 (2022)
       
  • BIBLIOMETRIC ANALYSIS OF THE RESEARCH INCLUDED IN THE WEB OF SCIENCE
           PLATFORM REGARDING TAX EVASION

    • Authors: Elena HLACIUC, Florina CREȚU
      Abstract: Tax evasion is a hotly debated research topic in the field of scientific research and of great interest, both for the private organizational environment, for public institutions with responsibilities in the field of prevention, control and combating the phenomenon.Our study aims to determine the state of knowledge of the concept of tax evasion, by conducting a bibliometric analysis to identify research trends, scientific terminology used, the most researched topics, the most cited authors in the field, and the most influential studies, journals and countries addressing tax evasion. The available information was extracted from the Web of Science Core Collection database, one of the most popular scientific publication platforms that contains quality papers in terms of accuracy and relevance of scientific research.  Based on the data obtained, we used the method of scientific mapping and examined the geographical areas with the most frequent studies on this topic, by analyzing the international collaboration of the authors.
      PubDate: 2022-08-14
      Issue No: Vol. 11 (2022)
       
 
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