bluuebunny/crossref_metadata_2025_split huggingface dataset:
Future Challenges of Implementing Innovative Business Model in the Automotive Industry
Authors: Băbeanu Sabin-Alexandru 
Published: July 2024

Abstract
The innovative business model is implemented today in all industries. In the automotive industry, this model appears as a valid source of guidance in smart manufacturing, but also in the sales process, throughout the functional lifetime of a car. Using digital business processes opens new opportunities for innovation, from simple automation implementations to a fully automated assembly of a production line or a digitized sales flow.
Specific objectives of this paper are based on the research of specialized literature regarding the implementation of business processes and the preparation of the environment for Industrial Revolution 6.0, by integrating innovations with major implementation challenges in the business model.
The purpose of this study is to identify if there is research on innovative business models or innovative processes in specialized literature.
Research questions are related to the terms associated with innovation such as an innovative business model, industrial revolutions, digital ecosystems, smart factories, or digital business processes. The research was carried out with the help of bibliometric analysis of scientific articles in Web of Science. Articles were analyzed in the VOSviewer application by identifying several clusters on key concepts. Innovative business studies in the automotive industry is a model that led to the creation of links maps between articles on the same topic, keywords, authors, in the last five years.
Connections between the concepts and processes used to implement the innovative business model, in different stages of the industrial revolution development are highlighted in this research.
A Bibliometric Analysis of Knowledge Dynamics and Open Innovation Process
Authors: Camară Andreea Bianca 
Published: July 2024

Abstract
The article investigates from an analytical perspective the relationship between knowledge dynamics and open innovation and their influence on today's business environment. The present study starts from the premise that the development of a fluid and constant flow of knowledge exchange outside the organization influences the processes of open innovation. Allowing the rapid adaptation of organizations to the new effervescent demands of the market and consumers. The addition brought by this paper represents a conceptual expansion of the need to understand the possible implications of external and internal knowledge, of a rational, emotional, or spiritual nature, on the processes of development of new strategies, products, and services. There is no substantial information available in the specialized literature about the two concepts, which highlights the need to develop more qualitative and quantitative research in this direction. Using the bibliometric analysis with VOSviewer software, the paper presents a series of results that can be further developed and analyzed. The first perspective highlighted by this study is the potential of emotional, rational, and spiritual knowledge to improve relationships with consumers as a result of implementing a constant flow of communication. This fact is supported by the symbiotic relationship between the role of knowledge dynamics in encouraging the exchange of knowledge between consumers and organizations that stimulates an open, transparent communication environment focused on continuous learning. The study also emphasizes the involvement of collaboration, adaptability, and dynamic capabilities to explore how knowledge dynamics influence and stimulate innovative culture.
Professional Skills of Future Accountants Working in a Digitized Environment Dominated by ERP Systems or Artificial Intelligence
Authors: Barna Laura-Eugenia-Lavinia , Ionescu Bogdan-Ștefan , Hurducaci Gorea Corina-Cătălina 
Published: July 2024

Abstract
The massive evolution of the digitization concept in recent years has also gained momentum among accounting professionals, as a result of the massive use of IT systems called ERP (Enterprise Resource Planning) systems. Thus, their entire activity is focused on the processing of financial-accounting data with the help of ERP (Enterprise Resource Planning) systems. The modular structure of ERP (Enterprise Resource Planning) systems can be integrated for other departments within an organization, but in this article the financial-accounting module of the ERP (Enterprise Resource Planning) system will be discussed, in order to identify the main skills of future accountants. Artificial Intelligence, and learning algorithms in particular, offer exciting opportunities to help professionals such as accountants improve their skills, the way they deliver services and the way they create value.
The research method used for this article is quantitative, based on the bibliometric analysis of the digitization of the accounting profession, focusing primarily on what skills future accountants should develop. The sample of articles used for the analysis was selected from the Web of Science platform, then to be analyzed using the VOS viewer application. The results obtained indicate a significant increase in the analysis capacity of the future accountants, greatly reducing the part of manual data processing that they did manually in the past.
The conclusion of the article demonstrates how much the activities of professional accountants have evolved as a result of the digitization of their activities, using ERP (Enterprise Resource Planning) systems or Artificial Intelligence.
Evolution of the Agricultural Legislation in Albania: Relevant Criminal Profile
Authors: Hyna Eva , Bozheku Enida 
Published: July 2024

Abstract
Abstract.
Albania, after the fall of the dictatorial system in 90’, has faced numerous challenges in relation to the development of his own agricultural legislation. The current status of Albania, as a negotiating candidate country for the EU, has increased the obligations and responsibilities of the State in the adoption of laws and national strategies focus on agriculture. Thanks to international projects and partners, Albania, only in the latest years has managed the reformation of its agricultural system. The difficulties resulting from mass immigration, property conflicts, the creation of a sustainable economy organized in family businesses of the SME typology, the mechanization of the agricultural economy, investments in technological innovation, as well as closely related problems that directly affect the development of Albanian agriculture, present concern and need solutions. Misuse of funds, fraud or corruption related to the implementation of international agricultural financing programs present a problem in guaranteeing security and right access to agricultural support system and schemes. Beyond the difficulties, the goal is that in the European journey, Albania can raise its competitive abilities in the E.U. market, implementing the best community policies. The research methodology used is based on empirical (quantitative) data obtained from the Albanian and foreign Statistical Institutes, as well as on the objective analysis of these data in a comparative relationship between them.
Role of Audit Committees and Internal Audit in the Context of the Evolution of ESG Indicators
Authors: Olteanu Burcă Andreea Larisa , Badea Florea Elena Claudia , Preda Mădălina 
Published: July 2024

Abstract
The purpose of this research is to analyze the role and correlation between audit committees and internal audit within companies, in the context of environmental, social and governance (ESG) evolution of indicators in the information industry.
Design/methodology/approach - This paper aims to understand whether there is a correlation between these 3 indicators (audit committee, internal audit and ESG indicators) and what is the impact on ESG score. The reported data is collected from a sample of companies included in the Refinitiv Eikon database and analyzed using a panel data analysis at both regional and industry levels.
The sample is composed of the number 889 companies, from Europe, most of them members of the European Union and covers a period of 4 years, from 2019 to 2022.
The results of this study show that AC and internal audit have a significant positive impact on sustainability disclosure, highlighting the positive impact of reporting according to GRI guidelines, the efficiency of internal audit and the independence of the audit committee.
This research contributes to the literature on sustainability reporting by information industry companies, in which regulators do not play a dominant role in determining the degree of disclosure. In the future, it will be necessary to have more involvement in determining these companies to have a greater responsibility regarding the transparency of reporting.
The Impact of Multiple Crises on the Economy. A Comparative Analysis of GFC, COVID-19 and the Ukraine War Period
Authors: Ene Giorgiana-Roxana 
Published: July 2024

Abstract
This paper aims to analyze the correlation between the gross domestic product (GDP) and its components as well as the Harmonized Consumer Price Index (HICP) total, electricity and gas by deploying principal components analysis and factor analysis on wards linkage and compare the results for GFC period, COVID-19 pandemic and the war in Ukraine period for EU27, Romania, Greece, Italy and Hungary. The result obtained show that each crisis has its specificity given their different source, GFC was borne in the financial system the COVID-19 crisis in the medical crisis and the war in Ukraine a military one and that starting with 2020 the economy has faced multiple crisis. Government consumption is found to be one of the significant variables for all crisis as a result of the efforts made by the governments to limit the negative effects of the GFC, pandemic and the war in Ukraine and HICP electricity and HICP gas due to the impact of COVID-19 on the supply chain prior to the war in Ukraine and the shortage of personnel, as well due to the sanctions applied to Russia and the fact that it is the main exporter for the European Union.
Statistical Model for Evaluating the Organizational Behaviour System in Online-Onsite Environments
Authors: Vîlcu Adrian , Lăzărescu Raluca-Petronela , Herghiligiu Ionuț-Viorel , Veleșcu Mădălina-Laura , Cojocaru Mariana 
Published: July 2024

Abstract
The study of organizational behaviour is essential for human resource managers to improve organizational efficiency, aiming to create a conducive working environment to stimulate employee engagement within the organization. By understanding the factors influencing behaviour in organizations, more effective strategies can be implemented for managing people and resources. The current research statistically models a system of individual-centred organizational behaviour [OB] in relation to influencing variables - online [MOn] and hybrid [MOh] relational environments. The systemic variable [OB] is analyzed from the perspective of three dimensions - the individual's relationship with the group they belong to [group-focused behaviour], the individual's relationship with themselves [individual-focused behaviour], and the relationship between the individual and the tasks they have to solve [task-focused behaviour]. This system is statistically modelled through the analysis of influencing factors in online and offline relationships. The current research includes an analysis of statistical modelling applied to two heterogeneous groups of students and the comparison of regression models on the two systems [OB]-[MOn] and [OB]-[MOh]. The research methodology includes the presentation of statistical data, formulation of working hypotheses, questionnaire component, application to the two groups of respondents, creation of systemic variables, analysis of variable distributions, correlational analysis, application of statistical regression, and formulation of conclusions and observations. The limitations of the research, the applicability and versatility of its methodology, and future research directions in this field are highlighted in the conclusion of the work.
Panels of Cold-Formed Steel Profiles: Possibility of Their Use to Repair War-Damaged Large-Panel Buildings
Authors: Semko Volodymyr , Hranko Olena , Ároch Rudolf 
Published: July 2024

Abstract
In the paper, we present the results of an analysis of data samples of 282 damaged buildings; the samples include the age of the building, the type of vertical bearing structures, the type of construction of the external walls, the method of the insulation of the walls, the number of floors, the buildings’ functions, and the extent of the damage. The primary objective of the analysis was to evaluate the possibility of using panels of cold-formed thin-walled steel profiles to repair the damaged structures. The results of a study of typical projects of large panel buildings that were constructed in Ukraine and an analysis of the practical experience of repairing these types of buildings after blast actions can also be found. The research tasks are defined for implementing this technology in the process of repairing large panel buildings.
MỘT SỐ ĐẶC ĐIỂM HÌNH THÁI VÀ ĐỊNH DANH CÂY TRE A HUM TẠI HUYỆN A LƯỚI, TỈNH THỪA THIÊN HUẾ
Authors: Long Nguyễn Tiến , Long Đặng Thanh , Thắng Hồ Thị , Thủy Nguyễn Thị Thu 
Published: July 2024

Tre A Hum là loại cây có nhiều lợi ích trong cuộc sống của người dân huyện A Lưới, tỉnh Thừa Thiên Huế. Trong nghiên cứu này, chúng tôi đánh giá đặc điểm hình thái của tre A Hum tại xã Hồng Bắc, xã Hồng Thủy và Thị trấn A Lưới và định danh loài tre này bằng phương pháp sinh học phân tử. Kết quả cho thấy, cây tre A Hum 8 tuổi có chiều cao trung bình 12,34–13,04 m, đường kính gốc trung bình đạt 3,83–5,24 cm. Chiều dài lóng trung bình ở vị trí lóng thứ 5 đạt từ 26,41–27,92 cm, ở vị trí lóng thứ 10 đạt từ 32,14–33,67 cm, ở vị trí lóng thứ 15 đạt từ 39,32–41,34 cm. Chiều rộng trung bình lá đạt từ 2,29–5,16 cm, chiều dài lá đạt từ 17,98–24,54 cm. Đường kính măng đạt từ 3,50–5,83 cm và khối lượng măng đạt 0,58–1,11 kg/măng. Kết quả phân loại sinh học phân tử dựa trên vùng gene rbcL của hệ gene lục lạp cho thấy, kích thước vùng gene rbcL của 30 mẫu tre A Hum được xác định khoảng 597 bp. Loài tre A Hum ở huyện A Lưới, Thừa Thiên Huế, Việt Nam là Gigantochloa verticillata HUIB_AH01. Kết quả nghiên cứu này sẽ góp phần bổ sung cơ sở khoa học trong việc phục tráng và phát triển bền vững loài tre A Hum tại khu vực nghiên cứu.
Desigualdad en el sistema educativo colombiano durante la pandemia de covid-19 vista desde análisis de la prueba Saber 11
Authors: Artamonova Irina , Mosquera-Mosquera Julio César , Mosquera-Artamonov José Daniel 
Published: July 2024

La prueba Saber 11 es importante para ingresar a las universidades en Colombia porque es un examen estandarizado que evalúa los conocimientos y habilidades de los estudiantes en áreas como matemáticas, lectura crítica, ciencias naturales, sociales e inglés. Los resultados de esta prueba suelen ser un requisito para el proceso de admisión en muchas universidades, ya que les proporciona a las instituciones una medida objetiva del nivel académico de los aspirantes. En este artículo presentamos el análisis de los resultados de la prueba Saber 11 realizada en noviembre del año 2020 durante la pandemia de covid-19. El propósito del estudio es encontrar la relación de los puntajes globales en Saber 11 con variables socioeconómicas y características de los colegios. A partir de un análisis estadístico descriptivo y multivariado se analizaron los resultados de las pruebas Saber 11 para los años 2016 – 2022 en los contextos socio económicos de población en estudio. Los resultados encontrados reflejan la desigualdad educativa en Colombia, proporcionando las variables socioeconómicas de los estudiantes relevantes y características de los colegios y su importancia en el resultado del examen Saber 11. Los hallazgos de este estudio se enfocan a la implementación de políticas públicas que aborden soluciones a la desigualdad de oportunidades en la educación media-básica en Colombia.
Tax Incentives for Economic Growth in the Russian Far East: Broad vs. Targeted Stimuli
Authors: Sinenko Olga 
Published: July 2024

The purpose of this study is to justify the choice of tax incentive policy instruments aimed at the economic development of the Russian Far East, which is facing acute demographic and environmental problems. To model the dynamics of the region’s real economic system, this study employed a mathematical model based on actual data from 2010 to 2021, covering economic, technological, and socio-ecological aspects. Using the versatile AnyLogic 8.0 platform for agent-based and system dynamics modeling, experiments on alternative tax incentive policy options involving both broad tax incentives and targeted economic development measures were conducted. Specifically, a 50% investment tax deduction for residents in special economic zones in the Russian Far East was implemented. The experimental results show that, despite comparable population dynamics, targeted stimulation of growth poles through public-private partnership programs outperforms broad tax incentives for economic entities in the Russian Far East. This is evident in higher economic growth rates in the region, particularly during the experimental period, except for 2040–2050, where adverse demographic trends constrain growth in both scenarios. The theoretical significance of the application of this method has shown that it allows us to obtain new significant results in the subject area of research due to the consideration of the complex interaction of factors of influence both at the micro- and macro-level, primarily behavioral factors that are fundamentally important for understanding the action of taxes. The practical implications of this study lie in defining the parameters of tax policy to target and stimulate growth poles in regions serving as hubs for generating and disseminating new technologies. The planned perspective is to encourage population growth and ensure sustained economic development in Russia’s Far East. It is advisable to explore comprehensive tax and budgetary regulations that simultaneously address economic, socio-demographic, and environmental issues in the region. Doi: 10.28991/ESJ-2024-08-03-021 Full Text: PDF
Implications of Big Data in Accounting: Challenges and Opportunities
Authors: Theodorakopoulos Leonidas , Thanasas Georgios , Halkiopoulos Constantinos 
Published: July 2024

Objectives: This paper aims to comprehensively explore the implications of Big Data within the realm of accounting, dissecting both its potential advantages and the hurdles it presents. The primary goal is to introduce and delineate the potential benefits of Big Data integration in accounting practices. Additionally, it seeks to identify and thoroughly examine the challenges impeding the seamless assimilation of Big Data into accounting methodologies. By delving into diverse applications, including Auditing, Cost Management, and financial reporting, this study aims to shed light on the multifaceted nature of Big Data's role in accounting. Methods/Analysis: This paper commences with an introduction to the concept of Big Data and its anticipated advantages for accounting practices. It proceeds to conduct a meticulous review and synthesis of existing literature, dissecting the intricate relationship between Big Data and accounting. Through this review, it emphasizes the stumbling blocks encountered in integrating Big Data. Subsequently, it offers a detailed exploration of Big Data's applications in accounting. Findings: Big Data exhibits the potential to substantially transform accounting practices, offering avenues for superior decision-making and analysis. However, the challenges related to data management and analysis pose substantial barriers for accountants in effectively integrating Big Data. Novelty/Improvement: This study offers a comprehensive exploration, dissecting both the potential advantages and challenges presented by Big Data within accounting practices. It provides detailed insights into specific applications of Big Data in accounting, going beyond a surface-level understanding and focusing on domains like Auditing, Cost Management, and financial reporting. Doi: 10.28991/ESJ-2024-08-03-024 Full Text: PDF
Innovative Technology for Managing Biofuel Production from Timber Industry Waste
Authors: Kostyrin Evgeniy V. , Machina Anna E. 
Published: July 2024

The relevance of this study is determined by the growing worldwide interest in renewable energy sources against the backdrop of depleting fossil fuel reserves. This study aims to develop an innovative technology for managing biofuel production from wood waste, including a set of interrelated economic and mathematical models focused on maximizing the fuel and energy efficiency of biofuels depending on the location of waste generation, feedstock moisture content, and distance to the biofuel production site. This technology should also combine the main directions of international research in the field of environmental responsibility of countries in terms of carbon dioxide (CO2) emissions and the Paris Climate Agreement. The methodological basis of the research comprises the authors’ innovative technology based on a set of interconnected economic and mathematical models and managerial decision-making systems, methods for nonlinear programming, system analysis, an information approach to the analysis of systems, accepted technological processes, norms, and standards established in the international practice of the timber industry. This innovative technology was implemented in practice using the capabilities of the MathCad and MS Excel software products. The article determines the optimal operating parameters of timber industry enterprises at which the specific thermal energy of the produced biofuel exceeds by at least 15% the thermal energy spent on processing this biofuel as an energy carrier. Wood waste biofuel production is profitable if the distance for feedstock transportation to the production site does not exceed 80 km and the relative humidity of the raw materials does not exceed 60%. Doi: 10.28991/ESJ-2024-08-03-03 Full Text: PDF
The Carbon Conundrum: Exploring CO2 Emissions, Public Debt, and Environmental Policy
Authors: Shaari Mohd Shahidan , Sulong Amri , Ridzuan Abdul Rahim , Esquivias Miguel Angel , Lau Evan 
Published: July 2024

This study addresses a critical gap in the literature by examining the impact of CO2emissions on public debt in Malaysia, employing a non-linear autoregressive distributed lag (ARDL) approach spanning from 1980 to 2020. This methodology captures the non-linear relationship between CO2 emissions and public debt, providing nuanced insights into how environmental factors shape fiscal dynamics. Despite encountering challenges arising from the limited body of literature on this specific relationship, the study highlights key findings with profound implications for policymakers. The inverse correlation between trade openness and public debt underscores the influence of international trade on Malaysia's fiscal landscape, while a positive association between investment and public debt emphasizes the importance of prudent debt management for economic growth. Furthermore, the negative relationship between higher foreign direct investment and long-term public debt highlights the need to foster an investor-friendly environment. A pivotal contribution is the confirmation of a positive link between CO2 emissions and public debt, urging policymakers to prioritize emission reduction strategies, implement carbon pricing, and promote green technologies. This research offers a comprehensive understanding of the intricate interplay between CO2emissions and public debt, providing valuable insights for informed policy decisions in the Malaysian context. Doi: 10.28991/ESJ-2024-08-03-08 Full Text: PDF