PRESENT TENDENCIES IN ENTERPRISE’S PERFORMANCE APPRECIATION “SUSTAINABILITY PERFORMANCE“

Social and economic postponements at the global level, financial and political instability, big corporatist scandals, global warming imposed changes without precedent in economy, facilitating the passing from the performance concept to the one of “sustainability performance”. The new approach, also known under the name of “triple bottom line” attracted the public’s attention during the latest years determining a big part of the companies to change their attitude, values, orientation in favor of forming responsible visions concerning reporting that should integrate three aspects – economic performance, social performance, and environmental performance. Such “sustainability” reporting is possible through application of guiding lines offered by Global Reporting Initiative (GRI ) that reached the third generation called GRI G3 Guidelines in October 2006, that proves to be the best “compatibility standard”, general accepted as sustainability reporting standards.sustainability performance, sustainability reporting

Assessment of Non-Indexed Open Access Journals Impact

The journal impact factor remains a controversial metric and its widespread adoption has critical implications for the development of open access journals not indexed by the Web of Science. The present study evolved from collaborations with editors of a small open-access locally published social sciences journal to assess its global reach and research value according to the professed scope and mission of the journal. Using a combination of Google Scholar and BePress data, we built a customized multifaceted framework to measure the success of this journal beyond citation counts. Our analysis incorporated the bibliometric concepts of popularity and prestige, as well as measures of readership and global reach in order to quantify the journal\u27s impact for prospective contributors. This poster will highlight the issues and benefits of using various types of data available to assess the impact of a journal

Visible or Vanish: Increasing Discoverability and Visibility of Scholarly Publications

This presentation explains how to increase the discoverability and visibility of scholarship for music educators. Topics covered include best practices for utilizing keywords in the title, abstract, and article, as well as how to leverage professional networks for sharing

ASPECTS CONCERNING FINANCIAL PROFITABLENESS ANALYSIS AND ITS PURPOSE IN SUBSTANTIATION OF FIRM’S STRATEGIC FINANCING DECISIONS

Financial profitableness, relevant indicator in enterprises performance appreciation and of its position on the market, depends on the commercial policy (commercial profitableness), on the engaged capital’s efficiency (economic profitableness), on the policy and financial structure of enterprise (debt degree) offering information both to investors and managers, orienting the enterprise in financing strategic decisions

CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY

Classical accountancy shaped and coagulated in an informational system grafted on traditional production systems, characterized by mass productions, planning etc. The powerful concentrations and grouping, economies globalization, both as offer and as demand, the new restrictions and economical opportunities and global environment technologies lead to a redefining of enterprises’ objectives. From the well-known “quantity and productivity”, the enterprise faced a new system of objectives: quality’s increase; terms and costs decrease; productivity; flexibility. In such conditions the need of “defining new methods” appeared, the need of adapting the fundamental calculation methods, their improvement – respective the appearance of modern methods of costs calculation

Promoting AI Literacy in Library Research Guides: Practical and Ethical Considerations

Library research guides are crucial in enhancing students’ research and information literacy skills. This presentation discusses a study conducted between November 2023 and February 2024, focusing on AI-related library research guides at R1 institutions. Guided by AI Literacy principles and the ACRL Framework for Information Literacy, the study aimed to explore the practical and ethical dimensions of AI Literacy as reflected in these guides through content review and data extraction. We examine the presence or absence of instructions on creating prompts to interact with language models such as ChatGPT and explore how these guides address human biases (e.g., racial bias) and machine-based biases (e.g., algorithmic transparency). Our presentation showcases empirical findings and lays the groundwork for crafting library guides that critically engage with Generative AI tools and promote information literacy principles. Library guides have the potential to empower students to grasp the broader societal implications of AI and gain a deeper understanding of its multifaceted role in academia today

UVA Method – innovative approach in economic and strategic management of an enterprise

UVA method has developed starting from the principle “measuring the entire activity of an enterprise with a single unit measure”, announced by Georges Perrin at the beginning of the ‘50’s. The followed aim is that the method would be simple and, respectively, would avoid the global costs treating. As consequence, a minute analysis is needed for every unit of the process. Also, a fundamental principle is imposed: the costs of these activities will generally remain established in relative values at least for the period when major changes in technology do not occur

The role of the complement and the FcγR system in the pathogenesis of arthritis

Autoantibodies in sera from patients with autoimmune diseases have long been known and have become diagnostic tools. Analysis of their functional role again became popular with the availability of mice mutant for several genes of the complement and Fcγ receptor (FcγR) systems. Evidence from different inflammatory models suggests that both systems are interconnected in a hierarchical way. The complement system mediators such as complement component 5a (C5a) might be crucial in the communication between the complement system and FcγR-expressing cells. The split complement protein C5a is known to inactivate cells by its G-protein-coupled receptor and to be involved in the transcriptional regulation of FcγRs, thereby contributing to the complex regulation of autoimmune disease

ASPECTS OF FINANCIAL EQUILIBRIUM ANALYSIS AND ITS IMPLICATIONS IN MANAGEMENT DECISIONS

Considering the impact of risk factors in the economic environment, this study provides to all users of financial information a possible pattern for analyzing the financial equilibrium, designed to clarify the importance of dynamic analysis of indicators characterizing the financial equilibrium of an enterprise, expressed on absolute values, especially for managers in decision-making on future work, aimed at achieving pre-established strategic and tactical objectives. Practice has shown that the management cannot be based on intuition and routine but on a scientific analysis, on a thorough knowledge of the existing situation, as well as on the identification of vulnerabilities and opportunities for development. In order to promote a rational policy concerning business growth and achieving economic and financial satisfactory results, the company’s management grants a special importance to the financial diagnosis. The support of financial analysis is the balance sheet that allows developing financial diagnosis on the financial equilibrium conditions and creditworthiness, objectives that allow the evaluation of the independence of the firm and its market value

Engaging Faculty and Students through Collection Assessment

How do faculty and graduate students provide input for collection development? How well have librarians understood the research needs of recently tenured faculty or recent graduates? Four librarians from four different collection areas- the humanities, the social sciences, and 2 unique areas in engineering- all set out to see if evaluating the collection against recent publications by faculty and students can foster stronger engagement between them and the subject collectors in their areas