bluuebunny/crossref_metadata_2025 huggingface dataset:
Experimental and numerical investigation of scour downstream contracted spillways
Authors: Nasralla Tarek H.
Published: July 2023

A study of scour downstream of free hydraulic jump in stilling basin of stepped spillways was carried out. This paper employed an experimental study to investigate the stepped spillway with the movable bed material of D50 = 3.1 mm. The effect of the contraction ratio of the stepped spillway was highlighted. Different downstream divergent angle was studied to minimise the scour depth, the results showed that the relative scour depth was reduced by 23% for divergent angle is equal to 170°, different shapes of buffer in stilling basin were also studied to reduce the scour depth where the considered buffer decrease the relative scour depth up to 84%. This study was simulated by Flow 3D program to analyse the scour hole formed using velocity vectors at the bed. The simulated results well agreed with the measured data.
Assessment of characteristics, water quality and groundwater vulnerability in Pakis District, East Java Province, Indonesia
Authors: Rubiantoro Prasetyo , Bisri Mohammad , Afandhi Aminudin
Published: July 2023

Groundwater is a very important natural resource to support the activities of the residents of Pakis District, Malang Regency. On the other hand, increased activity puts pressure on groundwater quality. Agricultural intensification, urbanisation, and industrialisation can be sources of pollutants. Hydrological factors, topography, lithology, and surrounding rainfall are triggers for contamination of groundwater. The main objective of this research is to determine the characteristics, quality of groundwater, and its susceptibility to pollution. To complete this research, geoelectric measurements were carried out at 43 points spread throughout the study area and sampling of 18 shallow wells in agricultural, residential, and industrial areas for chemical analysis. All data obtained were analysed to create a map of the spatial distribution of groundwater vulnerability. The results show that the groundwater in the study location is in the transition zone and flows through the volcanic rock layers. The level of groundwater pollution is in the uncontaminated status to heavily polluted with pollutants in the form of heavy metal manganese and Escherichia coli bacteria. The spatial distribution of groundwater intrinsic vulnerability shows low, moderate, and high levels of vulnerability, respectively 32.99%, 60.87%, and 6.14% of the research area. Groundwater specific vulnerability associated with land use factors shows that 26.25% are negligible, 42.46% are low, and 31.29% are moderate. From this it can be concluded that the study area has been polluted both geogenically and anthropogenically, therefore, special actions must be taken to restore the quality of groundwater.
Simulation of the influence of wind power plants on the compartments of the complex landscape system
Authors: Ruda Mariia , Boyko Taras , Chayka Oksana , Mikhalieva Maryna , Holodovska Olena
Published: July 2023

The impact of wind power plants on the environmental components is assessed taking into account a number of their parameters, in particular the technical characteristics of wind turbines, the characteristics of networks, engineering and other structures. To do this the life cycle of the wind power plants is described taking into account (by way of inventory) all the necessary materials and resources. Waste management scenarios have been developed, the use of which will make it possible to reduce the harmful impact on the environment. Based on the inventory and input data on the wind farm under study, a diagram is generated – a tree of life cycle processes of the wind power plant – to determine the potential environmental impacts. A list of impact categories that represent the load on the environment caused by the wind power plant is defined; also, the relative contribution of harmful factors is determined for each category, taking into account possible scenarios of waste management. Ecological profiles have been built for all potential impacts on the environment. After normalisation and determination of significance, individual estimates of all indicators and their distribution in three categories of lesions were obtained: human health, ecosystem quality and resources, as well as four stages of the wind farm life cycle: production, dismantling and disposal, operation, transportation and installation. The obtained profiles made it possible to determine individual indicators and eco-indicators, expressed in eco-points that characterise the wind farm under study.
Assessment of groundwater vulnerability mapping methods for sustainable water resource management: An overview
Authors: Moges Simeneh Shiferaw , Dinka Megersa Olumana
Published: July 2023

Groundwater is a vital resource for domestic, agricultural, and industrial activities, as well as for ecosystem services. Despite this, the resource is under significant threat, due to increasing contamination from anthropogenic activities. Therefore, to ensure its reliability for present and future use, effective management of groundwater is important not only in terms of quantity (i.e. abstraction) but also quality. This can be achieved by identifying areas that are more vulnerable to contamination and by implementing protective measures. To identify the risk and delineate areas that are more exposed to pollution, various groundwater vulnerability assessment techniques have been developed across the globe. This paper presents an overview of some of the commonly used groundwater vulnerability assessment models in terms of their unique features and their application. Special emphasis is placed on statistical methods and overlay-index techniques. The assessment of the literature shows that statistical methods are limited in application to the assessment of groundwater vulnerability to pollution because they rely heavily on the availability of sufficient and quality data. However, in areas where extensive monitoring data are available, these methods estimate groundwater vulnerability more realistically in quantitative terms. Many works of research indicate that index-overlay methods are used extensively and frequently in groundwater vulnerability assessments. Due to the qualitative nature of these models, however, they are still subject to modification. This study offers an overview of a selection of relevant groundwater vulnerability assessment techniques under a specificset of hydro-climatic and hydrogeological conditions.
Qualitative assessment of the waters of the coastal aquifer Ghis-Nekor (Central Rif, Northern Morocco) in view of agricultural use
Authors: Benyoussef Said , Arabi Mourad , El Ouarghi Hossain , Ghalit Mohammad , El Yousfi Yassine , Azirar Maryam , Boughrous Ali Ait
Published: July 2023

The rainfall irregularity in the Al-Hoceima area places the Ghis-Nekor coastal aquifer as a primary resource for water supply. However, it is of paramount priority to adopt management and optimization plans that can mitigate the effects of the irrational use of the resource and the deterioration of its quality in the region of our study. In order to study the alteration aspects of this aquifer, 26 wells were sampled and their suitability for irrigation was assessed. The sodium adsorption rate (SAR) values indicate that most groundwater samples fall into the risk classes of high salinity and low sodium (C3-S1) and high salinity and medium sodium (C3-S2). The results also show a medium to high alkalinity risk due to the high concentration of HCO3–. The excess of salts is largely due to the intensive exploitation of groundwater and to the phenomenon of salt-water intrusion into the coastal karst aquifer. As a result, the quality of groundwater is not adapted to sustainable agricultural production and soil balance, which requires controlled monitoring to ensure its rational use with a view to the sustainable development of the region.
Long-term systemic antibiotics and surgical treatment can be an effective treatment option for retrobulbar abscesses in rabbits (Oryctolagus cuniculus): 21 cases (2011–2022)
Authors: Levy Ivana , Mans Christoph
Published: July 2023

OBJECTIVE

To characterize the epidemiologic features of rabbits with retrobulbar abscesses, including the clinical signs, diagnosis, treatment, and outcome.

ANIMALS

21 client-owned rabbits.

METHODS

The medical record database of a veterinary teaching hospital was searched from 2011 to 2022 for records of rabbits diagnosed with retrobulbar abscesses by CT. Data reviewed included age, breed, presenting complaint, association with an odontogenic infection, aerobic and anaerobic culture results, treatment, and outcome.

RESULTS

The primary presenting complaint was exophthalmos (19/21 [90%]). Most cases (15/21 [71%]) were associated with an odontogenic infection. Dental disease, not associated with a retrobulbar abscess (14/21 [67%]), was a common comorbidity on CT. The most common aerobic and anaerobic isolates were Streptococcus intermedius (5/12 [42%]) and Fusobacterium nucleatum (2/12 [17%]), respectively. Surgical treatment combined with long-term systemic antibiotic therapy was performed in 9 of 21 (43%) cases. It included intraoral tooth extraction (4/9 [44%]) versus extraoral peribulbar abscess lancing with either abscess packing with antibiotic-soaked gauze (3/9 [33%]) or surgical abscess debridement (2/9 [22%]). Resolution of the clinical signs with no recurrence for at least 6 months occurred in 7 of 9 (78%) surgically treated cases. Medical treatment with long-term systemic antibiotic therapy was performed in 4 of 21 (19%) cases, and 3 of 4 (75%) resolved. Due to poor prognosis or financial concerns, euthanasia was performed or recommended in 8 of 21 (38%) cases.

CLINICAL RELEVANCE

On the basis of the data from this study, retrobulbar abscesses in rabbits carry a guarded prognosis. When intraoral and extraoral surgical treatment options combined with systemic antibiotic therapy were used, it resolved clinical disease in most cases.
The Energy Crisis and Its Real Impact on the Inflation Rate
Authors: Munteanu Paula , David Getuța
Published: July 2023

In the year 2022, inflation has become a global phenomenon. According to the World Bank, inflation affected developed countries (100%) and emerging markets/developing economies (87%). About two-thirds of advanced economies and just over half of emerging markets exceeded forecast inflation for 2021. This drove interest rates higher and helped tighten monetary conditions. As a result of the increasing costs of loans, this fact can lead to financial crises. The main causes on account of which the political factor justifies the increase in inflation refer to the war in Ukraine and the energy crisis. However, the direct effect of energy prices on inflation is low, as the share of energy costs in the consumption basket is low, according to the calculation formula used at the European level. Moreover, the population’s perception reinforces this aspect, considering the fact that the prices of the most common food products in the daily basket have doubled or even tripled. Even in these conditions, energy companies continued to make high profits, which is why the need to overtax them at the European level arose. Although the energy crisis is recognized as one of the main causes of inflation, despite the importance of this topic, academic studies have neglected to analyze the real impact on inflation of energy shocks resulting from price increases. In such a context, the present study starts from the premise that the current energy crisis cannot be considered to be the only determining cause of the growth of the inflationary phenomenon. This could be the result of macroeconomic policies perpetuated over several decades, without a positive echo in the economy.
Internet of Things – one of the Digital Steps that Companies Should Consider towards Circular Economy and Sustainability An Exploratory Case Study Defined by the Sustainable Retrospective of one of the Top Global Retail Groups
Authors: Botea-Muntean Denisa-Roxana , Constantinescu Raluca
Published: July 2023

Are digitalisation and Internet of Things (IoT) enablers for the circular economy? This question is based on relatively new concepts, but with a strong foundation applied in the relationship between environment, economy, and society, which, through their roles, determines a sustainable approach towards a future which companies and consumers should share. In order to highlight the attributes of the circular economy in a direct relation with the influence of digitalisation and the IoT component, the theories of various experts prove our ability to perceive sustainability from a circular and digital perspective. Whether we talk about the interconnection between the process of monitoring the life cycle of a product and the adoption of artificial intelligence during the creation process, the circular economy is the solution that comes to support the business models which also use promotion through green marketing. The adoption of the principles of circularity overlapping technological practices supports the idea of creation of a world built on social responsibility, generating long-term social, environmental and governance benefits. Nowadays, society increasingly feels the need to adopt sustainable behaviour, building pressure on the way companies operate, produce, and sell. The case study performed on a global group that has already started to adopt circular business models through digital and especially IoT technologies is proof that this solution could be implemented quite easily by other companies and the race has already started.
Redefining the Hydrogen “Colours” based on Carbon Dioxide Emissions: A New Evidence-Based Colour Code
Authors: Ocenic Elena-Loredana , Tanţău Adrian
Published: July 2023

This paper redefines hydrogen colour codes based on carbon dioxide emissions. It highlights that there are several colour codes, which disregard the carbon dioxide emitted in the hydrogen production process (e.g., electrolysis with renewable energy, steam reforming of natural gas, coal gasification, etc.). Some colours are used interchangeably for different technologies, while many colour codes do not assign a colour for all possible production pathways. Therefore, the existent framework is misleading and lacks scientific underpinning of colour labelling (e.g., green, blue, grey, black, yellow, purple, turquoise, etc.). This paper builds upon the work of Nikolaidis and Poullikkas and provides a qualitative assessment of the colour codes used to label various technologies. Based on a comparative analysis of the latest research and analysing hydrogen colour codes, this paper inquires whether there is or not, a common understanding of the hydrogen production pathways that lie behind each hydrogen “colour”. This paper finds that there are major inconsistencies regarding the colours used, especially for technologies using fossil fuels as an energy source, but nuclear energy has also been found to have discrepancies in labelling. At the same time, there is only one colour used to describe a wide range of technologies using renewable energy (i.e., green). However, if carbon dioxide emissions of the corresponding production technology were visually represented using a predefined colour-code, the hydrogen produced with fossil fuels would have a less diverse colour range, than current colour palettes would suggest. Rather than being “grey” and “blue”, coal, oil and gasbased hydrogen appear to be different shades of “brown” and “black”. This finding illustrates that these technologies emit more carbon dioxide emissions than an initial labelling would suggest, which raises the question whether any colours of hydrogen, other than its “green” versions, is compliant with the objectives of the Paris Agreement.
The Interplay Between Risk Framing, Attitude toward Policy, Negative Affect and Hard Policy Support
Authors: Özcureci Berker , Tuğrul Tuğba
Published: July 2023

This study examines the impact of risk framing (national security versus climate change) on attitude toward policy, negative affect and individual support for hard policy. A between-subject, vignettebased experiment was conducted. Results show that both climate change and energy security policies receive above-average support and evoke moderate levels of negative affect. In addition, no statistically significant results were found between the two risk framing policies. Moreover, attitude towards policy predicts individual support for hard policy, whereas negative affect has no influence.
A Brutal Examination: The Efficiency of Defense Policies on Military Expenditure, in the Context of Ukraine War
Authors: Bran Alexandra-Carmen
Published: July 2023

This research endeavors to demonstrate how military spending contributes to increased peace, protection, security, and the safety of a nation’s population. War, however, reveals dishonesty in peacetime with terrible clarity. The Russian invasion of Ukraine in 2022, accompanied by a rise in defense budgets, could offer impetus for reorganizing collaborative defense programs. The risks to Europe must be identified and articulated in order to justify increased defense spending. In retrospect, the conventional danger posed by Russia appears less formidable than previously believed, but the job of restoring depleted capabilities is tremendous. Thus, the European defense policy affords chances to spend more and more effectively - these must be properly reevaluated. The policy has garnered tremendous public interest but has yielded minimal results. It has been robust in terms of rhetoric, but weak in terms of actual military and resource commitments. This essay provides a critical economic analysis of European defense policy. It identifies the policy issue, the economics of the issue, future opportunities, and obstacles to obtaining more and improved spending. The objective is to demonstrate how economic analysis may be applied to the intricacies of European defense policy. Economic efficiency criteria indicate the role of end outputs, substitution, and competition to the design of European defense policy, although military-political considerations are more likely to affect the ultimate outcomes than economic efficiency criteria.
The Impact of Trade Flows on Economic Development in the Black Sea region
Authors: Murăraşu Ioan-Cătălin
Published: July 2023

Research carried out before shows that, although only exports contribute directly to GDP growth, the actual impact of imports on it is not necessarily negative. The increase in the value of imports shows an increase in demand in the domestic market, hence a better purchasing power and standard of living than in some of the exporting countries. Practice shows that many of the poor countries are dependent on exports, which usually consist in raw materials or products without much added value, while the most developed countries have negative trade balances.

The study involves the use of the least-squares method, in EVIEWS 12, to determine the relationship between the annual increase in the volume of foreign trade of the states in the Black Sea region and the annual increase in GDP, respectively the increase in GDP per capita, by estimating simple linear regressions, using annual data from the period of 1990-2021.

The research results show positive relationships between the mentioned indicators in the case of all the states analyzed, showing that even in the Black Sea region, although economies and societies have very diversified structures, often in competition or even in conflict, trade plays an important role for the economic growth, whether the trade balance of the analyzed state is positive or negative.
The Advantages and Disadvantages of Taxation Strategies Applied on MNEs in the European Union
Authors: Tănase Laurențiu-Mihai , Drăghici Irene-Ioana
Published: July 2023

In the context of globalization, the advantages and disadvantages of the taxation strategies of multinational companies include the scope of taxes collected at the state budget, as well as foreign direct investment inflows, both having the possibility to influence economic growth directly or indirectly. In this paper, we tested with unifactorial linear model the theory that direct investment inflows have an insignificant impact on economic growth as well as the impact of collected taxes on economic growth. The research was carried out on four member states of the European Union, namely Germany, France, Romania and Bulgaria, and the data collected covered the period 2012-2021. The research results highlighted that a developed country that has a lower tax rate generated more foreign direct investment inflows and less corporate taxes collected at the state budget than a developed country that has a much higher tax rate, but taxes had a larger contribution to GDP growth when we consider only this variable. On the other hand, a developing country with an average tax rate but a larger economy generated more foreign direct investment inflows and more taxes collected at the state budget than a country with a lower rate and a smaller economy.
The Level of Resources and Quality of the Health System in the Romanian Country
Authors: Breazu Andreea , Olariu Ana Alexandra , Popa Ștefan Cătălin , Popa Cătălina Florentina
Published: July 2023

A good health system is essential for any country to achieve its social, economic, and political goals and to ensure that all citizens have the opportunity to lead healthy and productive lives. A country’s healthcare system can also have an impact on its reputation and competitiveness on the global stage. Several research studies have examined the healthcare system in Romania from a comprehensive perspective. Recently, the topics most studied include healthcare workers and the impact of the pandemic on the healthcare system. This study aims to analyze the level of resources and the quality of the health system in the 42 counties of Romania. Data was collected from national statistics and several indicators were examined in relation to the resources and quality of the healthcare system. The primary indicators for healthcare resources that we used focused on the average number of doctors and hospitals, among others. While, for quality, we evaluated metrics such as the average of natality, mortality, and others. To analyze the data collected on health resources, we used a two-step cluster grouping method in SPSS, and to assess quality indicators, we performed a one-way ANOVA analysis to determine whether there were significant differences in health care quality between areas with fewer resources and areas with more resources. The findings of our research divided the country into four clusters based on the availability of medical resources per one thousand inhabitants, where medical resources are limited and where resources are high. Furthermore, we discovered that there is a statistically significant difference between medical resources and the mortality rate.
What Drives the Economic Activity in the Oil-Producing Countries? An Empirical Evidence for Caspian Countries
Authors: Grigore George-Eduard , MuȘetescu Radu-Cristian , Nicolae Simona , Vlăduţ Oana
Published: July 2023

This study investigates and assesses the economic activity in the five Caspian states - Azerbaijan, Iran, Kazakhstan, Russia, and Turkmenistan over the period from 1998 to 2021. In this regard, we used GDP as the dependent variable, while oil production, global oil price, natural gas production, global natural gas price, exports, and inflation were the explanatory variables in order to investigate and capture their impact on the economic activity in these energy-producing countries. In terms of methodology, we performed the regression models often used in the panel analysis - Common Effects Model and Fixed Effects Model, and also applied various robustness and diagnostic tests, namely: F-test, Jarque-Bera test, Breusch- Pagan LM Test or Chow Test. Our results showed that the Fixed Effects Model provides a more accurate estimation of the economic activity (in terms of GDP), since the exports and the oil production have a direct, positive and statistically significant influence on these economies. For instance, a 10% increase in the exports and oil production generates an increase in the level of GDP of about 0.96% and 3.12%. At the same time, the results showed moderate positive and direct correlations between GDP and inflation, as well as between oil prices and inflation, suggesting that oil prices exert a greater influence on producer prices because of oil’s role as a key input in these oil-exporting countries. Furthermore, by applying the Vector Error Correction model (VECM), our results showed that the variables are not cointegrated and the level of GDP per capita is not influenced by the co-movements of the explanatory variables in the long-run. In this sense, a policy implication of the study would be to develop more intensive co-operation and build new energy trade relationships between the Caspian Countries and other energy-dependent countries, especially the European Countries.
Economic Analysis of the Waste Market in Romania
Authors: Giucă Andreea Daniela
Published: July 2023

Waste recycling is a priority area for political factors in Romania, who must identify possible solutions for the reuse of waste. Over time, many studies have been carried out to determine the economic-ecological aspects and the profitability of using waste as a substitute for raw materials. However, effective solutions in this field have not been identified in Romania, and this situation hindering the activities of specialists in the recycling sector. This paper aims to provide an overview, based on statistical data and research studies, of the environmental markets in Romania, focusing on the waste market. In order to study the key economic and ecological characteristics of the use of waste, the series of statistical data in the field - Sustainable Development - Targets for 2030, published by the National Institute of Statistics (tempo online) were processed and analyzed. Also, another purpose of the article is to highlight the positive and negative aspects in the field of waste recycling in Romania, to identify the flows that should be corrected, and opportunities that could contribute to the creation of this system to meet the European standards imposed by the European Directive.
Domestic Tourist Consumption for Tourist Destinations in Romania in the Period 2014-2019
Authors: Nicolae Iuliana , Nancu Dumitru , Manole Andrei Marcel , Isbasoiu Gheorghe Dan
Published: July 2023

The account Tourism Satellite represents dashboard necessary management performance into the sector tourist composition to him as one indicator system aggregate ensure so much analyze effects direct on economies Nation How and those indirect. shortcomings the account Satellite of Tourism that they are noted into the this article are related to lack the indicators that characterize development durable How and of those who describe phenomenon tourism at the regional level or destinations touristic.

The research question of article is: What is the recorded by the volume consumption value Domestic Tourist at the level destinations tourism from Romania? Methodology used is based correlation analyses from consume Domestic Tourist globally in Romania and volume value of accommodation services into the relative to the number of overnight stays into the accommodation structures tourist for the destinations tourism from Romania. Data which were use are recorded and provided by the National Institute of Statistics, Tourism Satellite Account 2014-2019.

Conclusions extracts have a level of significance analogous to the studies and research in the field and have at the base important determined by practice patterns described. The values that are present into this article can be used by researchers in the field, by local authorities or power plants, such as and by entrepreneurs in the industry tourism.
The Evolution of Agricultural Holdings – Bibliometric Analysis
Authors: Stoica Gabriela-Dalila
Published: July 2023

The survey of the structure of farms is carried out by all the member states of the European Union, with agricultural holding as the statistical unit of measure. Thus, all the member states of the European Union are based on the definition of agricultural exploitation where it is mentioned that “agricultural exploitation means a single unit, both from a technical and economic point of view, with a single management, which carries out its agricultural activities on the economic territory of the EU, either as a primary activity or as a secondary activity”.

The purpose of the paper is to highlight the evolution and importance of studying agriculture, more specifically agricultural holdings, by performing a qualitative and quantitative analysis of the specialized literature. Thus, to achieve the proposed goal, the web of science database was accessed in order to perform a bibliometric analysis. Thus, following the application of the bibliometric analysis, it can be argued that this sector has been given considerable interest, as evidenced by the high number of articles published recently, regarding the analysis of agricultural holdings. By querying the mentioned database, 26,804 scientific articles were found after the phrase “agricultural farms”. Most such papers were published by authors from the US (28.4% of the total number of papers) and China (18.7% of the total number of papers) in the Journal of agricultural and food chemistry (1.52%) and Acta horticulture (1.39%). Because this topic of agricultural holdings is vast and many countries are involved in approaching it in different ways, further studies are recommended on analyzing the evolution and importance of agricultural holdings in different countries and identifying the discrepancies between them.
A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion
Authors: Amzuică Bogdan-Florian , Mititelu Roxana-Adriana
Published: July 2023

The research on the effects of new management and accounting paradigms in the VUCA world on tax evasion has been extensively reviewed in this work. The complexity of tax systems and inequality are the major causes of tax evasion that are the subject of the research. The study’s questions center on how the new management and accounting paradigms affect tax evasion and how businesses use to reduce their tax obligations. The primary issues covered in the literature review are how governments have adopted these new tactics and how this new paradigm has resulted in less tax evasion, thanks to the enforcement measures. The government has improved its data analytics capabilities and coordination with the appropriate authorities. The implications of tax evasion and how it has affected governance are major topics of discussion. The main topic of discussion is how this new paradigm has significantly impacted the government’s approach to the problem of tax evasion. A thorough analysis of the literature on the effects of new management and accounting paradigms in the VUCA environment on tax evasion is provided in this study as a contribution to the area. It offers insightful information on businesses’ tactics to reduce their tax obligations and the effects on the tax system. Also, it offers suggestions for how governments might respond to the problems brought on by the new management and accounting paradigms.
Human Resources Disclosure in the Annual Reports: A Case of Romanian Listed Companies from the Medical and Pharmaceutical Industry
Authors: Bratu Ana-Maria , Lungu Camelia Iuliana
Published: July 2023

The main objective of this paper is to determine whether corporate characteristics reflecting financial performance, size, and information on internal and external audit, or performance management are determinants of human resources disclosure in the annual reports. In this paper, information from annual reports of six Romanian companies listed on the Bucharest Stock Exchange are collected for the years 2012-2021, using content analysis. The data was analyzed using descriptive statistics and correlation analysis. Moreover, the multiple linear regression is applied to cross-sectional panel data in order to determine the effects of human resources disclosure index in relation to return on assets (ROA), return on equity (ROE), leverage, number of employees, company size, company age, the existence of an Audit Committee, the auditor type and performance management. The results show that the age of the company and the existence of the Audit Committee are the most significant variables positively correlated with disclosure of human resources information. Furthermore, leverage is another significant variable, however, negatively associated with the level of company disclosure in the annual report. The variables ROA, ROE, number of employees, company size, type of auditor and performance management do not have a significant impact on human resources disclosure in the case of Romanian listed companies from the medical and pharmaceutical industry.
Empirical Assessment of Carbon Reduction and Energy Transition Targets of European Companies
Authors: Dragomir Voicu D. , Dumitru Mădălina , Duţescu Adriana , Perevoznic Mădălina Florentina
Published: July 2023

The paper presents an analysis of the carbon reduction and energy transition targets set by all companies included in the STOXX All Europe 100 index. This is an emerging topic, and the scientific literature is scarce. We employ a quantitative research method, as we extract by hand the targets from various sources: corporate annual reports, Refinitiv Database, Science Based Targets etc. The research question is: Which are the directions of corporate European strategies regarding carbon emissions and reduction targets? The total number of emissions reduction targets in the sample is 427, while renewable energy targets are 89, efficiency targets are 33, and electric vehicle adoption targets are 29. The analysis reveals that most of the targets are set for a short or medium time frame. Also, most of them are expressed in absolute terms and some of them have already been achieved. The research has implications for policy setting, as we show that the regulations should be an incentive for companies to strive to achieve meaningful targets. Thus, the results show that longer term targets are more difficult to track, and progress is less disclosed in the annual reports. The countries in which the sample companies are headquartered are not yet on track to achieve the goals of the Paris Agreement, which means that environmental and disclosure policies need to be improved.
Green Accounting and Reporting – Achievements So Far and Opportunities Ahead: Critical Research of Sustainability Reports of Romanian Companies
Authors: Mansour Stoian Lăcrămioara , Spătariu Elena Cerasela
Published: July 2023

Green accounting approach is a lever that incites all the organizations towards those activities and sustainable development strategies, where nature is above wealth, the value systems are above the corporations and humanity values more than artificial intelligence. Calculating environmental indicators represents both a management and a reporting tool. This study brings to the fore the benefits of reporting green accounting indicators at the level of organisations that report sustainability information and highlights practices for reporting green accounting elements using qualitative research methods. The results showed the relevance of introducing environmental accounting in the current activity of organizations, but also the need to standardize reporting in this sustainability field. We propose a critical analysis of the content of sustainability reports.
Determinants of Audit Quality and Connections with Economic Development and Education
Authors: Păcuraru-Ionescu Cătălin-Paul , Cîmpan Marius , Borlea Sorin Nicolae
Published: July 2023

The audit has been mentioned in documents since antiquity, even if the term is not the same, and its connotations have undergone major changes. There are many topics in the economic literature connected with the audit, but one of the most important and debated by specialists is the quality of the audit. And this was viewed over time in continuous evolution. A multitude of possible determinants have been stated theoretically and investigated empirically. Our study mentions several such factors, the ones that were the most stable over time, remaining continuously in the attention of researchers. Since they are very numerous, I have cataloged them by belonging to one of the elements that revolve around the audit: the inputs to the audit mechanism, the processes, outputs and results from the audit mechanism, the market context, premature approvals or methods and practices to reduce voluntary quality. I did not select the determinants randomly, but in such a way that some macroeconomic factors of the quality of the audit can be deduced from them. We thus identified that, at least theoretically, audit quality can be associated with economic development, general education, and financial education. To research these associations, we resorted to international data, performing both univariate and bivariate descriptive analysis based on maps, as well as a multivariate analysis based on hierarchical clustering. Due to the different typology of the available variables, we performed standardization to bring them all to the same statistical distribution, with possible values between 0 and 100. Hierarchical clustering uses Ward linkage for the grouping of units and the Euclidean distance between them. The groupings show a certain hierarchy between the groups in relation to the observed variables, but this is not perfect, as there are also atypical behaviors. We managed to identify some common behavioral patterns of the world’s countries, which we analyzed both economically and geographically.
The Role of Accountants and the Accounting Profession in Achieving the Sustainable Development
Authors: Petricică Alis Elena
Published: July 2023

Sustainability, an increasingly addressed business principle, has begun to take place in modern business systems and become a focus for ways of assessing corporate performance in all three dimensions of the environmental, social, and economic spheres. Thus, the accounting profession and accountants have a key role in the core of active business for the achievement of sustainable development objectives. This aim at enabling financial and non-financial activities to be carried out in an honest way towards society the environment and according to universally valid principles that want to improve the quality of life and business.

The literature frequently highlights the need to expand the evolution of sustainable development through various spheres of action. This paper intends to outline the current context on the contribution made by accounting professionals towards sustainable development and their efforts towards this direction. Using a qualitative research methodology, the initiatives organized by accounting regulatory bodies and representatives of the accounting profession will be analyzed. The aim of the current paper is to contribute to the literature in the field of finance and accounting by highlighting the role of accountants around sustainable development and presenting the various attempts, which have started from the accounting profession, to support the goals for sustainable development, presented in the framework of the 2030 Agenda for Sustainable Development - 2015 by UN.
The Influence of Risk Management and the Strategic Planning on Sustainable Business Performance of SMEs: The Case of Palestine
Authors: Makkawi Hasan
Published: July 2023

Small and medium enterprises are considered as one of the most important sectors in the development of the Palestinian economy. The purpose of this paper is to explore whether risk management and strategic planning have a significant positive influence and to assess the influence of their applications on the sustainable business performance of SMEs in Palestine. A combination of qualitative and quantitative approaches was adopted; secondary data were obtained by a theoretical presentation of previous literature, and primary data was collected by a specific questionnaire. This was done through a random sample of (fifty) questionnaires distributed to owners or managers of SMEs in Palestine. In order to answer the study question, the researcher followed the analytical descriptive approach using SPSS and tested three subquestions which were clarified in the study. This paper’s results revealed that risk management and strategic planning have a significant positive influence on the sustainable business performance of SMEs in Palestine. Furthermore, not all Palestinian SMEs’ managers use strategic planning and risk management steps since most of them have family businesses that are suffering from a lack of management steps and improper management styles, where most of them tend to use an autocratic management style. Therefore, the researcher recommended SMEs’ managers should think and use strategy in their daily operations and use risk management practices to protect their financial resources so they can attain superior sustainable business performance.
Social Entrepreneurship and Social Innovation in the Entrepreneurial Ecosystem
Authors: Monir Maruf Mohammad Sirajum , Geberemeskel Alula Nerea
Published: July 2023

The study sheds light on “entrepreneurial ecosystem” which refers to the processing of resources, knowledge and talent in businesses for organisational growth. Business organisations focus on implementing strategies in “entrepreneurial ecosystem” that is not only good for organisational growth but also contributes to social and environmental development. “Social entrepreneurship” and “social innovation” are evaluated as the key elements of “entrepreneurial ecosystem” that is beneficial for social developments. Evaluating the roles of “social entrepreneurship” and “social innovation” in the “entrepreneurial ecosystem” is the main purpose of this study. In regard to this, primary sources have been used for gathering relevant, genuine and numerical data. A survey has been conducted with a total of 10 questions (including demographic) among a total of 51 respondents.

There were a few criteria maintained for gathering relevant data such as only the managers of start-up companies were allowed to participate in the survey for ensuring that all the participants have adequate knowledge regarding the research concept. Apart from that, SPSS software and excel are other instruments that have been used for completing the requirement of statistical analysis in this study. The software helped to generate statistics and graphs from the findings which are interpreted and discussed to achieve the objectives of this study. As a result, it is identified that the “entrepreneurial ecosystem” is essential for maintaining a successful interaction among different components such as human capital, technology, resources, talent, knowledge and others. Further, “social entrepreneurship” and “social innovation” are also important to be implemented in the “entrepreneurial ecosystem” for ensuring organisational and social developments.
Digital Transformation for Education Forced by COVID-19 Case Study – a Rural School from Romania
Authors: Radu Irina-Miruna
Published: July 2023

The historical events of COVID-19 pandemic reshaped society forcing an advancement in digital transformation. All the domains had to change and introduce innovation to be able to continue activities in a social distancing context. This was also the case for education which proposed the movement to online education as a solution for reducing the spread of the virus. This paper seeks to present the journey of a school in a rural area of Romania through the pandemic period. The changes they had to make and the lessons they learned are also highlighted. In the end, a glimpse into how things are in the present and how the pieces of digital methods used in the pandemic period bleed through to the present day-to-day activities in a face-to-face context is shown to underline the advancement in digital transformation that the COVID-19 pandemic imposed.
The Relationship between the Budgetary Fiscal Policy and Macroeconomic Indicators, a Comparative Study of Germany-France versus Romania-Bulgaria
Authors: Badiu Cazacu Cristina Elena , Bărbută-Mişu Nicoleta
Published: July 2023

Fiscal-budgetary policy in the current economic context is a challenge for all EU27 governments. The literature, although consistent on this topic, still does not provide sufficient modeling-based solutions for decision-makers. The objectives of the study are to identify relevant indicators for fiscal-budgetary policy analysis, to build a related statistical database, to conceptualize a fiscal-budgetary policy efficiency model, to test and validate this model and the working hypotheses, to formulate relevant conclusions on the influence of macroeconomic indicators on fiscal-budgetary policy elements and to establish a ranking of fiscal-budgetary efficiency at the level of the four Member States in the European context. As a result, our scientific approach becomes necessary and is based on econometric research on the correlations between fiscal-budgetary policy elements and the evolution of macroeconomic indicators. The main results of the study are the conceptualization of the regional model of correlation between budgetary fiscal policy and macro indicators and the identification of the differentiated influences of macroeconomic elements on the fiscal-budgetary policy according to the level of development of the Member States. The results are useful for supranational decision-makers in setting medium- and long-term fiscal and budgetary policy measures, as well as for economic entities that can adjust their macroeconomic risk behavior and future economic development strategies based on this information.
Assembling and Leading Mission Driven Teams A Strategic Design Framework
Authors: Poleac Dalia
Published: July 2023

Globalization, interconnectivity, and instant access to information have multiplied the complexity of the problems industries are facing. A new way of looking, feeling and thinking is necessary that will lead to richer strategies and new tools to create organizations that have a positive impact on their environment and culture. High performance teams driving innovation are built with goal-focused individuals, from cross-functional backgrounds. They come together to collaborate on solving particular challenges of achieving an objective. The current study aims to analyze the creative process within ad hoc mission driven teams and propose a design framework for organisational practices. Strategic design transforms complex problems into sustainable solutions, by focusing on systemic innovation. Unlike design thinking, which is a formal method used mainly in the consultant model, strategic design is a design practice applied on organisations culture, policy, governance, and strategy. Questions such as how to run mission-driven teams to function on their own and how to reduce micromanagement and oversight and focus on the production, testing and iteration of innovative solutions, will be addressed. The analysis is based on qualitative and basic research, with the focus on one case-study. The paper aims to offer new perspectives to organisational leaders and team managers on how to design solutions for cultural practices that are aligned with sustainable industry goals and business performance.