Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
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    - INTERNATIONAL COMMERCE (145 journals)
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    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 14)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 23)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 11)
The Accounting Review     Full-text available via subscription   (Followers: 48)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Acta Marisiensis : Seria Oeconomica
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2668-3148 - ISSN (Online) 2668-3989
Published by Sciendo Homepage  [370 journals]
  • Digital marketing and online consumer behavior in Romania during the
           COVID-19 pandemic: a case study

    • Abstract: Digital marketing is a constantly changing field in which new trends, new values and new promotional tools appear periodically in the online environment. Trends are given both by technological progress and by the profile and behavior of the consumer. Following the application of a structured questionnaire, this paper aims to analyze the online consumer behavior in Romania during the pandemic period. The results of our study can be used by entities from various sectors of activity that want to promote products / services in the online environment.
      PubDate: Sun, 27 Feb 2022 00:00:00 GMT
       
  • VAT Efficiency in Developing Countries of the European Union

    • Abstract: Value added tax (VAT) is an important source of income for European Union countries. The developing countries of the European Union are encouraged to step up their efforts to comply with European legislation for the purpose of sustainable economic development. Knowing that these states are susceptible to corruption, this paper investigates the relationship between the efficiency of VAT collection, the VAT gap and the level of the corruption index in the developing countries of the European Union.
      PubDate: Sun, 27 Feb 2022 00:00:00 GMT
       
  • A New European Philosophy on Recovery and Resilience. The Recovery and
           Resilience Facility and the Impact over Member States.

    • Abstract: The EU offers different funds to member states for investments and development in infrastructure, governance, economy, and society. They are targeted towards the EU priorities and national necessities, offering the chance for member states and partner states to adapt to the new challenges. The COVID 19 pandemic tested states, societies and economies, and pinpointed towards needs which previously occupied a less important role in EU funding. Moreover, European states needed tailor made solutions for the post-crisis context, which will help them recover fast from the domino effect of the pandemic. All these were gathered in the Recovery and Resilience Facility, which, based on national plans, offer funds for a rapid recovery and investments in key sectors. The mechanism revealed an entire philosophy in approaching resilience and recovery, as, even if states followed the same rules in developing the plan, they oriented funds for different investments, reforms or activities.The present article overviews the manner in which states channeled their resilience and recovery plans, as they offer different philosophies in approaching recovery and resilience.
      PubDate: Sun, 27 Feb 2022 00:00:00 GMT
       
  • An Inquiry into the Accountability of the State-Owned Financial
           Institution versus Privately Owned Financial Institution

    • Abstract: The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.
      PubDate: Sun, 27 Feb 2022 00:00:00 GMT
       
  • Red flags in financial reporting - empirical studies in the AeRO market

    • Abstract: Understanding the factors that cause fraud and properly defining key areas of conduct is one of the most effective ways to detect potential irregularities, where the auditor’s professional judgment and skepticism are essential. In this respect, it is necessary to study some key financial indicators, but also to use various procedures to identify and detect fraud and possible manipulation in the financial reporting process. The objectives are aimed at identifying and highlighting possible red flags in companies whose shares are traded on the Bucharest Stock Exchange. The sample considered sensitive to fraudulent financial reporting is composed of four distinct categories of companies, namely: companies recently admitted to trading on the AeRO market administered by the Bucharest Stock Exchange (21), companies that obtained a zero Vektor score in 2020 (9), companies that obtained a low score in the White Letter publication (5), and companies in insolvency (4).
      PubDate: Sun, 27 Feb 2022 00:00:00 GMT
       
  • Implementation of IT Service Management Solutions in the University
           Environment Beyond the COVID-19 Pandemic: a SWOT Analysis

    • Abstract: The COVID-19 pandemic has imposed the acceleration of the digital transformation processes of organizations, regardless of the sector of activity. Moreover, currently, achieving sustainability indicators is particularly important, digitalization being an important step to minimize the social and environmental impact of organizations’ activities. Our paper aims to identify the internal and external factors that influence the adoption of an IT Service Management solution during the pandemic in a public university in Romania that is in the process of transition to become a sustainable university.
      PubDate: Sun, 27 Feb 2022 00:00:00 GMT
       
  • Quality Assessment for Corporate Governance Compliance: the Case of
           BSE-MTF Listed Entities

    • Abstract: Over the past two years a significant number of issuers have emerged on the AeRO Multilateral Trading Facility (MTF) organized and managed by the Bucharest Stock Exchange (BSE). Preliminary assessments concluded that investors’ interest for the recent AeRO public offerings of equity and debt seemed to be even greater than in case of the regulated market, possibly explained by a higher return on investments. On the other hand, a preference for the AeRO market instead of the regulated market has been also noticed among the inssuers trying to avoid compliance costs related to financial reporting and corporate governance. These assumptions are relevant to sustain a research direction related to a quality assessment of compliance with relevant corporate governance principles that AeRO issuers must also embrace and implement. The research methodology includes governance compliance inspections, issuers’ website screenings and annual report reviews. The sample of issuers is formed by the 20 issuers included in the BETAeRO Index launched on 11th of October, 2021. We expect that our findings will provide a relevant basis of conclusions to support a broaden utility of the Vektor transparency index, which should be extended for AeRO issuers as well.
      PubDate: Sun, 27 Feb 2022 00:00:00 GMT
       
  • Analysis of Key Performance Indicators Impact in a Company of Change
           Requests brought to Speed Sensors in the Automotive Industry in Order to
           Optimize the Manufacturing Process

    • Abstract: Key performance indicators (KPIs/KPRs) made in a company with a field of activity in automotive allow for the gathering of knowledge and explore the best way to achieve the organisation’s objectives. Many researchers have offered different ideas for determining KPIs either manually, semiautomatically or automatically applied on different fields. This paper focuses on providing a study of an approach to explore key performance indicators (KPI/KPR). This work presents explanations about the process organization, the selection path of KPI/KPR and a practical example of measuring KPI/KPR in production department with the meaning of providing an interesting image of how people work and analyze complex situations and design or react to their strategies.
      PubDate: Sun, 27 Feb 2022 00:00:00 GMT
       
  • Evolutionary benchmarks in sustainability reporting. Incursion from the
           Brundtland Report to the Sustainable Development Goals

    • Abstract: Sustainable development has become, at a rapid pace, outright desirable, an essential condition for all companies, and the business strategy must be based on transparency and accountability, and the information published must be the architecture of sustainable reporting. This is because the public reports of the companies generate the essential platform that reflects the performance, the social and environmental impact, as well as a subsidiary marketing function through which new customers and investors are attracted, as well as talented employees. The main objective of this research is to identify the main landmarks of the evolution of sustainability reporting in the dimension of non-financial reporting standards applied by Romanian companies. The migration trend from conventional to sustainable accounting is evident, with the latter including a variety of social and environmental issues such as: biodiversity protection, climate change, energy efficiency, greenhouse gas emissions, waste management, social inclusion disadvantaged people, respect for human rights, the fight against corruption and transparency of information.
      PubDate: Sun, 27 Feb 2022 00:00:00 GMT
       
  • Testing the Beneish Model Relevance in Case of Entities with Confirmed
           Reputational Risk

    • Abstract: The Beneish model is a useful tool for assessing the potentially fraudulent behaviour of an entity that could resort to misstated financial reporting by manipulating earnings. Tarjo ---amp--- Herawati (2015) concluded that “the M-score of the Beneish model was generally able to detect financial fraud”, following a study on 35 listed companies that were confronted with allegations of fraud in the period 2001-2014, by accessing the sanctions database applied to companies of public interest (issuers) published by the Financial Supervisory Authority. Also, Ahmet Ozcan (2018) stated that the Beneish model “brings effective value in the analysis of the quantitative characteristics of falsified financial statements”, a conclusion based on a concentrated research on a sample of 174 firms over the period 2005-2017. However, the construction of this model was not oriented for the financial services industry, therefore the studies referred to above do not include any investment firms. Our research aims to assess the relevance of the use of the Beneish model to entities involved in scandals on fraudulent or suspected distorted financial reporting operations (Romcab, 2017 and Harinvest, 2013) in order to Test the Beneish model’s validation capability. On the basis of the conclusions obtained, it can be accepted that the applicability of the model is validated for the entities examined.
      PubDate: Fri, 07 Feb 2020 00:00:00 GMT
       
  • The effects of experiential training in teaching-learning entrepreneurship
           in VET schools from Europe

    • Abstract: Following the training organized in vocational schools in five European countries, in which were used experiential methods of teaching entrepreneurship, through questionnaires applied to both students and teachers, the results obtained were analyzed, respectively the students’ perception on the teaching methods used by the teachers, the knowledge, skills, abilities acquired. In order to carry out the study, three research hypotheses were formulated, and the results obtained have fully confirmed them. The conclusions of the study highlighted the positive effects of the experiential methods on the entrepreneurship teaching-learning process.
      PubDate: Fri, 07 Feb 2020 00:00:00 GMT
       
  • Investigations Regarding the Influence of Corporate Governance on
           Financial Performance. Empirical Study on Banks Listed on the Romanian
           Capital Market

    • Abstract: The role of corporate governance in achieving the financial performance in a sustainable development context is recognized. A fundamental premise in defining and applying good corporate governance is the area of the elements that describe the structure of the capital, elements that influence the guidelines and policies of the Board of Directors regarding the obtaining of the financial performance. On the equation “share capital - financial performance” we find the imprint of the compliance rate of the management statements with the requirements of the Corporate Governance Code applicable on the capital market on which the entity trades its shares. In this context, considering the compliance of the management statements published in the set of annual reports with the Corporate Governance Code, our researches investigate the relationship between the capital structure and the financial performance of the banks listed on the Bucharest Stock Exchange.
      PubDate: Fri, 07 Feb 2020 00:00:00 GMT
       
  • Social measures, financial support to maintain, increase population in
           some European countries

    • Abstract: The evolution of the number of the population in many countries, even at European level, gives signs of concern, of which we should be aware: the significant decrease of the population, the negative changes in its structure can have negative and drastic economic and social effects if the governments do not intervene reasonable time. The implementation of measures must be well thought out, with the possibility of financial support and maintained for a long time, so that the expected effects appear. In Europe, some governments (especially in Eastern Europe) have already assumed this responsibility, implemented a series of measures to keep the youth in the country, to increase the number of children, with the purpose of increasing the population and balancing its structure. The paper presents a comparative analysis of the measures implemented by three European countries (Poland, Romania and Hungary) in order to increase the population in the following decades.
      PubDate: Fri, 07 Feb 2020 00:00:00 GMT
       
  • Actuarial Assumptions for Employees Benefits

    • Abstract: Entities that have assumed the obligation to provide benefits to employees both during employment and post-employment, in accordance with international regulations, in particular IAS 19 “Employee benefits”, have the obligation to present to users’ financial payments and rights related to employees. The evaluation of the employees’ benefits is based on actuarial techniques and on professional judgments that require the highlighting of the arguments underlying the identification and establishment of the actuarial hypotheses. To achieve this objective, we conducted research on how to select actuarial assumptions in the process of determining the benefits of employees in an entity in the energy field. The conclusions established highlight the role of the actuarial assumptions chosen in establishing the managerial vision on the obligations to be estimated for the personnel expenses, both present and in the future, in the context of the unpredictable evolution of the dynamics of the employees, as well as of economic circumstances created by constantly changing wage policies.
      PubDate: Fri, 07 Feb 2020 00:00:00 GMT
       
  • Augmented Reality technology - a sustainable element for Industry 4.0

    • Abstract: Augmented Reality (AR) is a current, sustainable, efficient, and promising tool that will make an essential contribution to the development of the Industry 4.0 revolution. AR technology fully and effectively responds to the current extended digital age, in the last year and in the field of education, of learning at all levels. The applicability of AR technology is varied and complex: retail interior design, health, industry, logistics, etc. This paper show the applicability of AR technology in the learning process, from the perspective of the Industry 4.0 concept, highlighting the sustainable and efficient aspects on the economic performance and not only of the companies. The main conclusion of this research is that the use of modern digital technology (AR and VR) in learning in various fields, including education, must be based on the principles of ROI (Return on Investments) and SROI (Social Return on Investments).
      PubDate: Sat, 01 Feb 2020 00:00:00 GMT
       
  • Testing early signs of fraudulent financial reporting – case of
           WIRECARD

    • Abstract: The experience of fraudulent financial reporting scandals that shocked American corporate history in the early 2000’s marked a turning point in the evolution of the financial auditing profession, out of a desire to restore investors’ confidence in the integrity of listed companies’ financial information. The establishment of a public supervision authority for audit firms (PCAOB), the establishment of an audit committee for listed companies or the obligation to report on the effectiveness of internal control over financial reporting, among with severe financial sanctions for corporate fraud, are the most representative legislative measures imposed in the US by the Sarbanex-Oxley Act (2002) to achieve this goal. To a large extent, these measures have also been adopted in Community law, most likely under the impetus of similar events, such as the Parmalat case (2003). Here that, at a not appreciable time distance, such a sensitive issue of fraudulent reporting returns to the center of investors’ attention through the case of the German electronic payment processor - Wirecard (2020). The article aims to investigate possible early signals that could have indicated risk factors or circumstances that could have favored fraudulent financial reporting in the case of this issuer. In essence, the research methodology is limited to the application of the Beneish model on the annual financial reports from 2016-2018, in order to assess its validation in relation to the values of the score function (M).
      PubDate: Sat, 01 Feb 2020 00:00:00 GMT
       
  • Study on the personal luxury goods market

    • Abstract: The field of luxury has a series of characteristics that allowed a spectacular growth over time, to acquire stability and remarkable recovery power after adverse economic events, including global ones. Associated with extravagance, prestige or elitism, luxury is a need that manifests itself at the level of individuals due to the emotional side that these products highlight. In this paper we conducted a study on the purchase of luxury products among consumers of the Mureș county, mainly aiming to identify the importance and characteristics of the consumption of luxury clothing and accessories.
      PubDate: Sat, 01 Feb 2020 00:00:00 GMT
       
  • The effects of COVID-19 on the labour market

    • Abstract: COVID-19 is currently a pandemic of such a magnitude that it affects economy, labour market, society and all aspects of life. Many researchers are currently engaged in examining the issues, challenges and impacts caused by COVID-19. It causes changes of such nature and degree in the economy and labour market that have been unprecedented. In fact, as a result of the pandemic, the operation and composition of the economy and the structure of the labour market will change. The present study examines how Romanian respondents see the impact of COVID-19 on the labour market, employment and on the different sectors of the economy.
      PubDate: Sat, 01 Feb 2020 00:00:00 GMT
       
  • Reshaping European and national security in a post COVID – 19
           context

    • Abstract: The COVID-19 crisis, undoubtedly, raised a series of questions concerning aspects of national and human security. The crisis impact, per se, tested, in extremis, the medical systems and the political capacity to take swift decisions needed to protect the population. It is a general accepted thesis that the world will face a second wave of effects: economic and systemic. Regarding the last aspect, the current international system is constructed around many principles among them, relevant for our research are, global governance and national sovereignty. The manner in which the two concepts operate was tested during the pandemic. On one hand the international system of global governance failed to ensure a higher level of human security when facing a crisis. On the other hand, states were left to tackle the effects of the pandemic, more or less alone, as the entire international system was paralyzed. In this context state had to turn to classic concepts of national security, egocentric and protectionist, but needed to ensure one of its fundamental functions – providing the security of its citizens.As others crisis are expected to unfold in a domino like effect, redefining national security will be essential for states and regional organizations. But in this process decisions could collide with assumed international obligations. In this context the article explores this impact of the COVID 19 over the how states define their national security concepts. In this context a special attention will be given, as an example, to the industry sector in the context of the green deal, as European states will be pioneering in implementing new standards in climate protection policies that will affect certain sectors of the economy. Rethinking the national security agenda will certainly face aspects which impose the protection of certain sectors that have a higher negative impact over climate change.
      PubDate: Sat, 01 Feb 2020 00:00:00 GMT
       
  • Consistency of corporate governance statements with the Corporate
           Governance Code provisions. The case of Romanian oil market

    • Abstract: The purpose of corporate governance is to achieve a responsible and value-oriented control of a company. The corporate governance provisions promote and strengthen the confidence of current and future shareholders, creditors, employees, business partners and the general public in national and international markets. For the resilience of financial markets but also for sustainable economic development it is crucial as a governance practice of companies listed on financial markets to be enshrined in the current corporate governance codes’ provisions. Therefore, the approaches of this research bring to the public's attention the conformity of the corporate governance declarations of companies from oil industry that trade shares on the Bucharest Stock Exchange. The results show that, in 2019, the analyzed companies register a high level of compliance with the provisions of the Corporate Governance Code applicable on the Romanian financial market.
      PubDate: Sat, 01 Feb 2020 00:00:00 GMT
       
 
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