bluuebunny/crossref_metadata_2025_split huggingface dataset:
Creative and cultural industries in Europe – case study of the performing arts in Romania
Authors: Cetină Iuliana , Bădin Andrei L. 
Published: December 2019

Abstract
Culture is one of the most important aspects of being human alongside education. A very interesting way of approaching the issue of culture is understanding the importance of the art in everyday life. Alan Peacock, one the first pioneers of the term cultural economy, was a man of the arts who understood the importance of culture, not only in life, but in economy. Many writers in the 1960s identified some opportunities in engaging in the cultural and arts industries. As we know, cultural goods have an economic value and an artistic value. The evaluation of artistic goods or products is made only after it is consumed by clients or customers. The world of cultural services is large and forgiving with non-professionals. The use of cultural policies in today’s European Union, United States of America and Asia is very important because of the positive spillover it causes. Creating cultural policies and dedicating funds specifically for this started in the 1980s with the implication of UNESCO. Cultural policies not only help preserve cultural sites and heritage, but offers a broader strategy that envelops both cultural goods and cultural services. The cultural marketing concept refers to the art of using marketing tactics and strategies in order to promote and develop the cultural and artistic industries or sectors. The same instruments are used but the way in which they are used is very different. The performing arts sector is ever changing and it needs a new marketing mix approach to connect to new audiences. Artists need to work closely with business and management professionals in order to have the best representation off stage.
The Enterprise Risk Profile Model and Its Implementation in Reorganised Companies
Authors: Stroie Cristina , Duţescu Adriana 
Published: December 2019

Abstract
Globalization, as a response to the accelerated developments in recent decades, has shifted the world economy to a direction in which the adaptation to uncertainty conditions has been one of the most important manifestations of rational behavior. Human activity has always been subject to risks and uncertainty, and environmental pressure naturally generates selection and adaptation. The risk profile analysis in insolvency proceedings, as an indicator of managerial and financial health, represents a challenge to complement the gaps in the literature, given the limited studies in the field, compared to the bibliography in the field of risk management, for the companies in the economic circuit. This topic is of major importance for all business environments, having in view the disasters generated by economic crises on companies. In terms of judicial reorganization and insolvency proceedings, the situation in Romania proves to be different from the practices in the countries with tradition in this field and we are referring here to the USA, Germany and France. Comparative studies have indicated dysfunctions in the reorganization procedures in Romania, related to the lack of a coercive system to remove the insolvency debtors from the economic circuit, and the lack of models for analyzing the reorganization capacity of companies in insolvency proceedings. Regarding a possible reorganization of a company, creditors do not have approved analysis models in order to vote on reorganization plans and most of the time, at least as far as public creditors are concerned, their vote is negative and unfounded. The purpose of this research is to generate a model of internal risk analysis specific to the companies undergoing insolvency proceedings and of external risks related to the activity sector, a model able to predict the possibility of reorganizing a company undergoing insolvency proceedings. The main tool used is the interview, conducted on a sample of insolvency experts in Romania, with an average experience of approx. 10-20 years in insolvency and reorganization activities. Based on the analysis of the obtained results, we will refine and restructure a model, and then we will test it on a sample of companies undergoing insolvency proceedings.
The impact of the European Directive 2014/95/EU on the energy companies’ disclosures
Authors: Dumitru Valentin-Florentin , Jinga Gabriel , Stănilă Oana Georgiana , Dumitru Mădălina 
Published: December 2019

Abstract
Even though the sustainability reporting is voluntary, companies are increasingly adopting it. There is a multitude of reporting standards used by companies in this regard. Along with the voluntary guidelines, in 2014 was adopted a European Directive which became mandatory for a set of companies. Our research question is which are the changes brought in the reporting of the European companies by the Directive? In doing this, we focus on the energy companies. We selected them because they are environmentally-sensitive. We selected the European energy companies which included a report for last year in the GRI’s database. We downloaded the reports published by the sample companies in the period 2014 – 2017. We selected 2014 as a starting point because it is the year in which the Directive was approved. We selected 2017 because it was the first year in which the ED 2014/95/EU became mandatory. First of all, we extracted the words used in the Directive for writing the names of the indicators. Using NVivo Pro, we searched for the indicators in the selected reports. By analyzing the core indicators for the energy domain, we pursued to identify the sample companies’ commitment to sustainability. The contribution of our study is that it provides an insight into the Directive as a driver which influences the sustainability reporting.
New Methods to Increase the Human Balance and Self Control
Authors: Mândrea Lucian , Curta Ioan 
Published: December 2019

Abstract
Chaos is unfortunately for humans a characteristic of the modern world. It can be seen at all levels. Each individual can abuse permanently in order to succeed in doing different things. These abuses address the own person but also other persons. The abuses reach then through stress and other ways the level of everybody’s health and state. To counterbalance these general tendencies, the authors propose an easy and original method to increase the human general balance. This method is called the method of the wire stretched slowly. It usually increases the general human balance to a level over 99%, but it also contains the possibility to bring the soul of the physical body to its stable position. The measurements show also that all the other parameters are in the optimal zone. The authors also prove with a second set of measurements made by a Bio Well device that we can control the positions of the main energy centers to increase our own self-control. The Bio Well device uses the gas discharge technique to develop the aura visualization. This time the subject, who is the first author of this article, changed his yang and yin at his own desire. He succeeded in moving the position of his first energy center, the lowest of the seven centers, as he wanted. All the measurements are presented maybe for the first time in the world. They are designed in general to show that we can take more care about us, in terms of energy and health, without seeing to doctors. They lead also to an improved physic and psychic state, wanted by everyone. The control of the position of an energy center refers also to the control of the general equilibrium of the body. Of course, these things are very useful in general behavior leading to business excellence and not only.
The role of management accounting systems in sustainable and development strategies
Authors: Nassereddine Hassan , Ahmad Amar Sayed 
Published: December 2019

Abstract
The cycle of corporate measures in line with consideration of apprehensions related to supportable progress and communal and environmental accountability broadens the constraint of routine measurement to take into justification social and environmental gauges. The role of management accounting, historically orientated toward the dimension of economic and financial performance, is consequently questioned in its capacity to evolve towards an integration of these standards into the dimension, management and performance reporting fashions. Environmental control Accounting may be understood as an extension of outmoded management accounting (Anthony 1988, Simons 1995) toward environmental control (Boiral 2007, Renaud 2009). Conversely, several pieces of research tend to indicate that, some distance from integration, we’d rather witness phenomena of loose coupling among monetary, environmental and social performance systems. Management accounting could then be refocused on management and reporting of economic and economic overall performance, even as different functions of the enterprise might be in charge of the social and environmental dimensions of overall performance. This can be seen as an instance of Brunsson’s (1989) thesis on organizational hypocrisy. The purpose of this paper is to look at the position of management accounting structures in sustainable and development techniques. Specifically, it is a concern of interrogating closely the speculation of a decoupling that would bring about the focusing of control accounting systems on the sole scope of financial and economic measures and reporting. The study will use a survey method of quantitative research to examine the impacts of the inclusion of environmental and social dimensions to the management accounting basic functions. It will engage workers of entities working in Lebanon. A survey will examine management accountants’ perceptions about the Environmental Management Accounting. The results will show the possibilities of actions of the environmental management accounting and the arbitration between financial priorities, environmental and social issues and will propose different configurations of environmental management accounting.
The study of Accountants Perceptions of Different Security Systems Adopted in the Public Accounting Sector in Lebanon
Authors: Kassem Ali , Ionescu Bogdan Stefan 
Published: December 2019

Abstract
Public Accounting is one of the very rising sectors in the industry. The aim is to produce bulk of financial information that can be further used for making informed decisions by the stakeholders. The wrong information or might jeopardize the involved businesses and thus it is necessary to protect this sort of information from outside and vulnerable attacks. As, the transparency and accountability of financial statement is very crucial for the stakeholder’s trust as well as the investment, the security of financial information is very essential for the relevance, validity, and reliability of the financial data. However, there is always a lingering risk of security breaches such as brute force attacks to get the information. The main focus of this paper is to examine the security systems and the strategies used by the public accountants in Lebanon to secure the financial data and relevance of financial reports. To carry out this study a quantitative methodology was applied and a survey was conducted with a representative sample of accountants, who are currently employed in the Lebanese governmental sector. The survey questionnaire was prepared to measure their perceptions regarding the security of the public accounting in Lebanon and to also evaluate their efficiency in protecting the data as well as detecting threats. The research conducted is likely to determine the quality of financial data protection in public accounting in Lebanon and suggest possible solutions in increasing security. As, the security measures are an integral part of the IPSAS implementation process this study highly contributes to both the theory of the IPSAS adoption and the practice of aligning local accounting practices in accordance to the international standards by doing exorbitant efforts to strengthen the security management in Lebanon’s Public Accounting Sector.
Understanding the internet banking adoption factors in the Romanian market
Authors: Ganciu Mihaela-Rodica , Neghină Ramona-Alexandra , Mănescu Valentin-Andrei , Simion Petronela-Cristina , Militaru Gheorghe 
Published: December 2019

Abstract
Online banking services create a way to reduce costs, attracting new segments of population and growing the bank performance and improvement of services. Client’s satisfaction is the main benefits of the banks. The aim of the paper is to investigate and to analyze the factors that influence the adoption of internet banking system in Romania. One of the problems faced by consumers using Internet banking is confidentiality. This makes security in transactions to be essential. For this, the main objectives are: identifying critical factors that contribute to the acceptance of internet banking system and the link between them and also identifying the demographic factors that influence the adoption of this system in Romania. The data collection was done by a quantitative research using the questionnaire method as a survey tool and it was made up of questions measured using the Likert scale. It contains variables based on the construct’s relevance to Internet Banking. All assumptions about the relationship between dependent variables and independent variables are developed and tested using multiple reliability, validity, and regression. It was used a statistical software and with it were analised 6 independent variables, named social influence, perceived ease of use, perceived usefulness, perceived risk, perceived confidence and intention to use Internet banking. The attitude toward using Internet banking system will be the dependent variable. To verify the acceptability model’s validity, it was used the Structural Equations Model. The results are partly supported by the developed hypotheses and are presented after the reliability test where Cronbach’s Alpha is calculated suggesting the internal reliability of the consistency for the scale. The significant effect that influences the attitude toward using Internet banking system is represented by the perceived usefulness, the perceived risk, the perceived confidence and the intention to use internet banking.
Impact of ERPS on Organizations’ Financial Performance
Authors: Serhan Ali , Hajj Wissam El 
Published: December 2019

Abstract
In accounting, enterprise resource planning system is the database software package for supporting all corporations’ operations and processes such as marketing, human resources, finance, manufacturing, and several others. ERPS stores different forms of data for various computerized functions in a single database, user interface, and application. Although ERPS were initially utilized by huge manufacturing corporations, they are currently used by all sizes of businesses. Therefore, there is a need to identify the performance advantages that businesses gain from ERPS together with its impact on the performance of a firm. The goal of the research is to offer insights regarding the implementation of ERPS and their influence on organizational performance. The study will determine the benefits of ERPS, identify if there is a reliable or valid performance measurement system that connects ERPS to the performance of the organization, identify if ERPS have a positive effect on the performance of a company in the time periods after implementation and finally set the success factors accountable for the ERPS benefits. Accordingly, the study will establish the effect of ERPS on the performance of a company. The study will be a quantitative research where questionnaires will be used to collect the primary data. Purposive sampling will be used to obtain 50 answers from accounting experts so that to evaluate the effect of ERPS on financial performance and auditing of Lebanese firms. Moreover, financial performance indicators will be used to assess the overall company performance together with supply-chain operations. Quantitative analysis of data will be done through the use of SPSS based on the research objectives.
Multi-organ Transplantation Center in Romania: a story of persuasion for a controverted issue
Authors: Copcă Narcis , Mihăescu-Pinţia Constanța 
Published: December 2019

Abstract
Many countries built their own models of transplantation, collaborating to exchange knowledge and donor organs for effectively help their patients in need. Despite great clinical research on transplantation, literature regarding its management is scarce. Transplantation is quite a controverted issue in Romania, without a culture of donation, within a poor healthcare system. Yet, first attempts were in early 20th century, and modern transplantation started since 1995. There was always a shortage of organs, but after recent press scandals, people became more reluctant to donate, therefore transplantations went down, dramatically impacting patients.Our objective is to emphasize opportunity, need and sustainability for developing a multi-organ transplantation center in Romania, of regional importance, in order to better serve our patient needs in an effective and efficient manner. This research used descriptive analysis, secondary data compilation and review, legislative diagram, case study. Currently there are 68 transplantation centers accredited in Romania with 13,702 transplants accomplished (organs, tissues, cells), at a rate of 19.3/million, covering 19.4 millions of people living just 75.5 years in average (EU=80.2). But 5,400 Romanian patients wait for a transplant, while 550 died waiting... After modernization and building a great surgical center and team, Clinical Hospital St. Maria of 300 beds started complex surgery and successful liver transplantation in 2014, continued with lung transplant in 2018 – Romanian premiere, after many struggles. Next step is a modern multi-organ transplantation center. Vision, persuasion and effective leadership are crucial. Romanian potential for overspecialized surgery is greater than actual practice. Experience indicates that multi-organ transplantation centers are more effective and efficient than separated ones, by concentrating the best specialists, technology, knowledge and resources available for harvest, transplant and care, thus improving health outcomes (donors, successful transplants, lives saved, quality of life), prestige, retention of excellent professionals, and trust in healthcare system, at lower costs than in developed countries.
Conceptual Model of Decision Making Information Used by Managers in Bulgarian Non-hospital Medical Organizations
Authors: Angelova Petya 
Published: December 2019

Abstract
Managerial decision making process is broadly discussed in the specialized literature. There is a great number of views and opinions about the needed prerequisites to achieve better managerial performance. No consensus on the problem has been achieved so far and the universal formula for managerial success is still a chimera. The only point upon which everyone agrees is that the information access is the milestone of an effective decision making process. That was the reason why we decided to investigate what types of information are needed by the managers in Bulgarian non-hospital medical centers to take their managerial decisions. Medical centers are specific organizations which offer specific services. They are highly regulated and this unifies to a great extent the information needs of healthcare managers. Therefore we were able to develop a conceptual model for the decision making process. The model is based on the results of a scientific research which investigates managerial practices of most successful non-hospital healthcare managers in Varna, Bulgaria. The main purpose of the conceptual model is to illustrate the relationships between the basic information needs of the healthcare managers in non-hospital medical care, their managerial decisions and conducted managerial functions. On one hand it gives an opportunity for development of more useful and complete information system for healthcare purposes. On the other hand it can serve to healthcare managers as a good start point for further development of their managerial potential in the needed directions.
Does migration influence corruption in Europe?
Authors: Begu Liviu-Stelian , Davidescu Adriana AnaMaria , Apostu Simona-Andreea , Enache Andreea-Oana 
Published: December 2019

Abstract
Corruption and migration influence the country level of development, so they have been debated and studied for a long time. Has been written a lot about the two phenomena and their relations with many social and economic factors, but the two also influence each other. The higher the level of corruption in a country, the more people will be more likely to migrate and vice versa. This study aims to study the link between the two phenomena considering the countries from Europe, over time, for the period 2008-2016, highlighting the implications in the economy. The variables analyzed are the Corruption Perception Index and the number of emigrants. The methods used are panel regression and cluster analysis and the processing and analysis was performed using the statistical software SAS (version 9.2) and SPSS (version 13 and 25). The findings show that there is a link at European level between the two phenomena, corruption and migration have a similar trend over time, and significant differences are registered between countries.
Repositioning sales as an influence on innovation and a source of sustainable competitive advantage
Authors: Bunea Ovidiu-Iulian 
Published: December 2019

Abstract
The main purpose of this paper was to analyze the relationship between the company’s sales activity, innovation and competitive advantage using a representative sample of firms analyzed in dynamics in 2014-2018 time period. Scientific literature on the determinants of innovation has shown that large firms are more likely to innovate when compared to small firms and that innovation inputs significantly increase innovation output. The types of innovation to which this work refers are process, product, organizational and marketing innovation. Thus, looking at the history and evolution of companies, in terms of financial statement and, more specifically, sales, we can reveal relevant information about their innovation activities and potential sustainable competitive advantage emerging from innovation. Sales can be considered input into the innovation process through the information gathered from customers, thus contributing to the innovation process. For example, when it comes to launching a new product or improving the existing one, sales feedback could be of great help because the salesperson has the ability to collect important customer feedback such as: what are the issues with the present product, what could be improved and how etc. So, we ask: Does sales contribute to the innovation process and gaining sustainable competitive advantage? If so, what happens with the degree of innovation according to the volume of sales, the size of the company, the number of employees? To highlight the relationship between sales, innovation and competitive advantage, and to estimate the predictability of the model, multiple linear regression was used. Thus, the analysis has shown that sales activity positively and significantly influences innovation when it comes to the information that sales can make available, contributing in some cases as a source of sustainable competitive advantage. Research also identified a significant but negative influence between sales, innovation and sustainable competitive advantage when we talk about sales in terms of their volume.