bluuebunny/crossref_metadata_2025_split huggingface dataset:
Leading teams in virtual environment during COVID-19 crisis
Authors: Onete Cristian Bogdan , Chiţa Sandra Diana , Albăstroiu Irina , Andrei Teodora Liliana 
Published: January 2022

Abstract
Team coordinators are prepared to manage multiple situations such as misunderstanding, conflicts, different levels of engagement and they are usually willing to take risks while accepting a leading position. Yet, not all of them are prepared for crisis such as COVID-19 pandemic. The way they communicate with their teams in this type of periods is essential to ensure continuity and establish organizational trust (Guzzo et al, 2021). In this context, many corporations had to face a new challenge: working mostly or even entirely from home. Employees as well as managers switched to virtual meetings, the concept of a team has suffered modifications and virtual meetings replaced all face-to-face interactions. Leaders had to adapt and learn how to improve their skills to engage with their teams and to ensure performance. The purpose of our study is to see what specific activities were implemented within teams while working from home, what is the perception leaders have about team performance and to find out if this context has diminished their level of control. Data for this paper are gathered using in-depth interviews with team leaders/coordinators/managers from different corporations installed in Bucharest, Romania. The results show that the performance has increased, the teams and coordinators showed a great adaptability, and their level of trust has improved. Recommendations are put forward for teams to consider creating a better balance between their personal and professional lives and to find new ways of socializing at work from time to time on other topics that the business-related ones.
Approaching globalization from the perspective of socio-economic effects
Authors: Dobrea Catalin Razvan , Buzoianu Ovidiu Andrei Cristian , Dima Cristina , Balu Evelina Petronela 
Published: January 2022

Abstract
The topicality of the topic lies in the importance of globalization from the perspective of sustainable development in the socio-economic and ecological sphere. Globalization cannot be considered as representing a completely new phenomenon in the history of the world, it has certain historical antecedents, many specialists arguing that it is nothing but a new name for an older phenomenon. Globalization is the global trend of the world’s economies to become borderless and interconnected. Globalization has caused major damage to nature and the drying up of non-renewable resources, creating the possibility of global campaigns to develop. Civil societies are less efficient in the face of global factors, which cannot be held accountable, such as governments or companies anchored in the territory, visible and affordable.
Some new competitive advantages in the field of energetic paradigm shift from coal and gas towards the blue hydrogen production
Authors: Epurescu Vlad 
Published: January 2022

Abstract
Achieving the 2030 and 2050 climate targets gears up several economic opportunities but also a package of threats for the EU Member States. The economic crisis caused by the COVID-19 pandemic will accelerate the energy transition, which is becoming an engine of post-coronavirus economic growth. In this landscape, new economic governance, speeding up innovation, cutting the red tape, and improving access to human and financial resources becomes essential for ensuring a sustainable and long-lasting economic development which is linked with reducing the carbon emissions. Basically, a race against the clock has begun, as the first significant climate targets are to be met in 2030, aiming to reduce GHG emissions by 55% from 1990 level. Several recent studies have sought to deepen the potential of hydrogen in achieving these climate goals explaining how it can be embedded into the European Union economy. It highlighted some important features and applications of hydrogen as a substitute for other polluting resources used today in energy production, transportation, or other economic and social domains. Using a regression model, the author identified a close correlation between the increase in the price of carbon certificates and the decline in coal production. An accelerated, three-fold increase in the price of carbon certificates could enable hydrogen to be used in the power sector, while ensuring post-2030 continuity for domestic natural gas production. The combination between blue hydrogen and natural gas might be the solution to eliminate two thirds of carbon emissions from energy production, while attracting European funds, as investments for the energy transition.
Similitudes and differences between global warming and COVID-19 crises – Lessons to be learned
Authors: Gole Iulian , Popescu Maria Loredana , Diaconu Amelia , Gombos Svetlana Platagea 
Published: January 2022

Abstract
In this article, we try to see if there is a direct link between this health crisis and global warming and if there is something to take away and use at a different level. We are living in complicated times, a sanitary crisis which is followed by an economic one, the amplitude is remained to see, but clearly, both are very damaging. In both cases, being able to rely on the best available scientific knowledge is essential for decision-making. But these cases are quite different because in the case of climate change, apparently, the solution consists in embracing a new social, economic, and energy model. Unfortunately, this aspect is missing from the measures aimed to slow down the COVID-19 pandemic. If certain decisions taken to solve the pandemic seem initially to be directed through the direction of climate protection, others seem rather to going in the opposite direction, so there is no immediate equivalence from one problem to another, and we should not mislead ourselves about possible positive consequences of this health crisis in terms of climate. Nevertheless, perfect communication, coordinated and targeted, clear and honest, has to go hand in hand with the actions taken, to obtain the best and fast results. Despite this situation, we don’t have to forget that that humanity is in the middle of another crisis, global warming, which will affect even more, at all levels, not only humankind, and for a longer period.
Academic leadership: agility in the digital revolution
Authors: Dima Alina Mihaela , Point Sebastien , Maassen Maria Alexandra , Jansen Adela 
Published: January 2022

Abstract
The COVID-19 pandemic has brought tremendous challenges for the educational field, especially in terms of leadership strategies to be taken on a short notice in order to ensure both health security of the personnel and learners, but also adapt to an online teaching environment and other challenges. While several higher education institutions had partially or completely adapted to an online educational model, the COVID-19 period offered new challenges in terms of internationalization, investment in technology and financing, but also in terms of implementing new educational models, fully online or hybrid models. Based on a sample of 23 Universities from the European Union, the current research aimed to propose new directions of the academic leadership strategies and focus points during the COVID-19 pandemic, as well as expected trends after the end of the pandemic.
Based on the study of the academic leadership strategies and models in the European Union, this paper offers an additional practical overview to existing studies in the field, as it inquires the implemented university leadership strategies in order to adapt and overcome the current pandemic crisis, as well as ensuring the continuity of activities and development of higher educational institutions.
Sustainable resilience for small farmers: the best way to protect food security
Authors: Dorneanu Mihai , Petrariu Ioan-Radu 
Published: January 2022

Abstract
In the past years, the food industry has been challenged by several factors: increased natality, accelerated growth of urban areas, higher prices. All the above are turning into a growth vector which may seem like a great opportunity for farm owners. Despite the favorable context, the farmers are facing their own issues trying to cover a big demand, through eco-friendly ways. This paper explains the importance of ensuring resilience for small farmers. In general, farmers are adaptive entrepreneurs, but they need support through agricultural policies, a coherent legislative framework, and a substantial package of economic measures. The modern Romanian farmer will be able to streamline their supply once they learn how to optimize their sustainable business plans. The increased yields are determined by both technological processes and responsibility for the environment. Promoting small farmers and stimulating their access to the market is defining for the future of food security.
Approaches to support disruptive innovations within entrepreneurship education
Authors: Hamburg Ileana 
Published: January 2022

Abstract
Due to COVID-19, disruptions in many sectors i.e., social, political, labor, economic and education have been produced. Education is one of the key factors for development and also for improving competitiveness and growth of countries. The role of entrepreneurship education and training institutions is to prepare students for entrepreneurial practices and develop entrepreneurship competences. The transition from face-to-face teaching to online ones creates many difficulties for students, educators and institutions to adapt quickly. But the required changes within education due Covid-19 also open the way for new forms of teaching and learning within entrepreneurship education i.e., to develop and use interdisciplinary education forms as well as more practical oriented lifelong learning approaches and use the support of digital learning platforms. This paper presents some consequences of the pandemic in the field of digital teaching and learning models within entrepreneurship education and lifelong learning. Second some improvements are proposed in this context which have been tested by the Lifelong Learning Study Group of the IAT also within European projects.
Buying behaviors in food retail – Offline versus online
Authors: Bălăşescu Marius , Bălăşescu Simona 
Published: January 2022

Abstract
The age in which we live is increasingly characterized by the ability of people to communicate without restrictions, to send information without restrictions and to have access to complex information, which can be accessed very quickly. The information economy will penetrate and change almost every aspect of our lives. Thus, there are many examples of companies that no longer need to occupy physical space to carry out their activity. They can be virtual and can work anywhere in the world. In this context we also refer to the transition from classic commerce to online commerce.
In this paper we analyze the behavior of Romanian consumers regarding the purchase of online or offline sales spaces and complete this analysis with a quantitative marketing research on “Opinions and attitudes of Romanians on the purchase of food products from online sales outlets and offline.”
Exploring the impact of customer experience on customer loyalty in e-commerce
Authors: Urdea Ana-Maria , Constantin Cristinel Petrișor 
Published: January 2022

Abstract
In recent years, with the remarkable growth of the global digital market, specialists took a new direction of focus in the field of marketing, considering customer experience an important differentiator in today’s digital landscape. In an online setting, in contrast to traditional marketing, the dimensions of customer experience include informativeness, entertainment, social presence and sensory, elements that create customer value. The experience is an increasingly significant component in defining the success of an online company, becoming a source of competitive advantage for any e-business. Yet, to accomplish these favorable results, a business needs to focus on customer loyalty, a concept that is understood from a relational perspective as the consumer’s preferences to sustain a stable relationship with the brand, fact that involves consistent visits of the site, and in consequence, repeat purchases. The research presented in this paper is based on the literature review. Subsequently, a conceptual model was proposed as the intersection of the online customer experience dimensions with the concept of customer loyalty, which, in turn, includes consumer’s attitudes and behaviors toward an online business. The purpose of this study is twofold: (1) to offer an outline of opportunities to use customer experience for increasing customer loyalty and (2) to provide managerial implications and guides future research opportunities to empirically measure the impact of online customer experience components on customer loyalty.
In order to thrive, first we need to fix accounting and management Then, we must report what matters
Authors: Pantazi Marius 
Published: January 2022

Abstract
This paper examines the role of accounting through the information it provides to stakeholders, as well as the role of accounting in the development of our society. Accounting is vital for society, it is the main tool used to run businesses and state institutions, companies are decisive for defining culture, and culture is the basis of a developed society. Societies rely on its institutions, and the solution for a better world is found in the usage of reliable and independent data. It is well known the fact that subjective management decisions based on creative accounting led to big crises with negative consequences for all. Accounting has been used as the main tool to assess performance, but in order to be even more useful for society, the accounting system needs to modernize and unite, be transparent and totally independent from management. And it should be even more connected to the business model and responsive to the needs of society, in order to be able to provide valuable, comparable and useful information for all parties involved. The paper advocates for independent and forward-looking accounting, by giving up the flexibility, creativity and influence of managers, for decisions based on detailed and concrete information, transferred and consolidated in real time with the help of technology. Now accounting has the capacity to control the business and bring value to society through real-time and high-quality business reporting.
The accounting practitioner as a driver of digitalization pace
Authors: Stoica Oana Cristina , Ionescu-Feleagă Liliana 
Published: January 2022

Abstract
Accounting digitalization is a very important topic nowadays, not only for practitioners, but also for scholars and many different institutions. Digitalization influences the accounting profession through many ways, but the rhythm of digitalization firstly depends on people involved. Having that the accounting practitioner is the main actor in this field, it is very important to know how his behavior drives the pace of digitalization and whether his experience increases or reduces its rhythm. Using a case-based experiment with 2x2 between subjects and full factorial design, this paper examines the influence of the accountants’ experience and their behavior on digitalization pace. The findings show that Romanian accountants are attracted by digitalization and feel comfortable with this change. Although the results show that the work experience is a factor that influences digitalization changes, there was not enough statistical evidence to confirm the findings. This study contributes to accounting digitalization literature by showing how accounting practitioners react to digitalization change and how the pace of digitalization is driven by their behavior and their experience.
The impact of COVID 19 crisis on revenue recognition for telecommunications sector
Authors: Usurelu Valentin Ioan , Dutescu Adriana 
Published: January 2022

Abstract
One of the most intricate and debated subject in international financial reporting convergence program was and remains the Revenue recognition. After a long due process, the new IFRS 15 standard was published in 2014 and mandatory implementing from 2018. From here, 2020 adds multiples difficulties due to COVID 19 pandemic effects. In this context, from the same starting point we continued our previous endeavor into current times. Despite the new financial reporting standard “smartness” and high-quality content, the entities’ awareness and good understanding of the new standard’s main issues are crucial for successful implementation. Likewise, the business-model’s requirements and the way of caring them out are equally important. If in the precedent study we chose construction industry, now we extend the research to the telecommunications area – one of the most challenging sector – and we have considered the additional COVID 19 pandemic’s sudden, unpredictable, and complex effects, using the same research methods (comparison analysis and the theoretical pattern), in order to produce a chain of evidence and to reduce biases. The main objective was to demonstrate a common pattern of challenges and controversies from these two hot-impact sectors’ perspectives, alongside with the outcomes of the COVID 19 pandemic. We consider our effort to be helpful in finding the practical approach to improve the understanding and effective use of accounting information and to provide a value-added feedback to standard setters. Despite the inherent limitations of our research, we are confident that our findings originally contribute to increasing the knowledge of the relevant issues of financial reporting based upon IFRS and produce more “business light” to important global players.
Real convergence in Central and Eastern Europe. A comparative analysis of countries and regions
Authors: Holobiuc Ana-Maria 
Published: January 2022

Abstract
One of the fundamental pillars of the European Union aims the convergence of economic performances between countries and regions. This objective has proved to be increasingly difficult to achieve with the expansion of the regional group towards the Central and East of the continent. The aim of this paper is to study real convergence in the New Member States from Central and Eastern Europe, by taking into consideration the evolution of GDP per capita between 2000 and 2018. In this respect, we have conducted a comparative analysis between countries and regions using β- and σ-convergence. By applying cross-sectional regressions, we have identified a strong relationship between the initial level of income of the Central and Eastern European countries and the subsequent growth rates, the average catching-up speed reaching 3.6%. Moreover, β-convergence was accompanied by a reduction of income divergences between Central and Eastern European Members. In contrast, our analysis suggests a weaker process of convergence between regions compared to countries, the convergence rate reaching 1.7% per year. Furthermore, by studying the intra-national patterns, we have illustrated that the capital regions have consolidated their relative position in the majority of the Central and Eastern Member States to the detriment of the other territorial units. Consequently, the paper suggests that convergence across countries was accompanied by an increase of intra-national disparities between regions in Central and Eastern Europe.
“The Price of Everything and the Value of Nothing!?” – What Cultural Capitalism Is and What It Cannot Be Accused of Being
Authors: Stamate-Ștefan Andreas , Apăvăloaei Matei-Alexandru , Roşca Vlad I. , Iacob Mihaela , Jora Octavian-Dragomir 
Published: January 2022

Abstract
The present paper is a defense of the free-market economy/capitalism as a proper institutional setting for both producing and preserving cultural goods. We argue that culture is best served by a framework in which economic agents can evaluate their cultural consumption and production in a market order based on private property rights and monetary prices. In this vein, we first put, in contrast, two important lines of thought on the subject of value and capital in cultural matters. On the one hand, the mainstream approach upholds both that “cultural value” is intrinsic (and measurable) and that a fourth type of capital (namely “cultural capital”) can be introduced in the capital theory. On the other hand, by using a qualitative research methodology, based on deductive reasoning and historical analysis, we contrast the mainstream/neoclassic view with the praxeological approach of the Austrian School of economics. We conclude that neither “cultural value” is an objective fact, nor that the very concept of “cultural capital” can be integrated coherently in the economic theory. Yet, we claim that private management of cultural goods is superior to their public administration, due to (1) a genuine interest of private owners to rationally exploit cultural goods according to the subjective preferences of cultural consumers, (2) the inbuilt sustainability of the free-market economy as concerns the efficient exploitation of the cultural goods.
Tax governance: how the EU supports third countries
Authors: Raimondi Andrea , Buda Daniel , Niţă Sorin Cristian , Pistalu Maria 
Published: January 2022

Abstract
This paper aims to provide an analysis of the legislative framework that regulates the inclusion of clauses on good governance in tax matters, in the agreements concluded between the European Union, with its Member States, and third countries. We provide a representation of the regulatory pathway from a set of standards on tax good governance according to the principles of transparency, exchange of information and fair tax competition towards a common EU external strategy for effective taxation.
Agreements that the European Union has either in place or negotiating with countries and regions around the world are an excellent tool in fighting unfair trade practices and promoting international standards on good governance in the tax area, and set the basis for a fair competition in the economy of developing countries: a strong tax administration and institutions responsible for fighting illicit financial flows in developing countries can contribute to erase poverty and inequalities while promoting good governance and state-building.
Considerations on support active measures applicable in Romania in the context of the epidemiological situations due to the spread of SARS-CoV-2 coronavirus
Authors: Vidat Ana , Teleaoaca-Vartolomei Brândușa Oana 
Published: January 2022

Abstract
The epidemiological crisis caused by the SARS-CoV-2 virus has led to the need to adapt national legislation to safeguard jobs and to decrease the unemployment rate – realities existing at European and international level – by providing financial facilities to employers and employees. This paper presents and analyses the relevance of the legal rules adopted in this field.