Entrepreneurship and entrepreneurial culture

In the conditions of a dynamic environment, with numerous turbulences, an increasing number of companies are willing to invest in entrepreneurial and managerial training programs, which have a strong leadership component. What is also important is the trend we find in high-performing SMEs in European countries, where we find that the knowledge-based entrepreneur is beginning to significantly change his approach in relationships with others! Entrepreneurs are increasingly positioned within organizations, not necessarily as the ultimate decision maker, but rather as a facilitator. It acts as a turntable in the organization, connecting the organization and the various stakeholders that are components of the entrepreneurial ecosystem

Direct Taxation of Certain Activities in Romania: Specific Tax

Direct taxes are one important instrument for governments to influence economic activities, but also to reduce tax evasion. In 2017, Romanian regulators introduced new lump-sum tax on certain activities. The aim was to impose an annual payment for companies that activate in tourism and food sector, regardless of their financial situation. Profit is no longer taken into account in these cases, but some particular variables. Present paper aims to detail the way that specific tax is calculated, given the different sectors that are affected by the new legislation

Perceptions and behavior-related intentions of consumers in smartphone-based mobile commerce

Research background: This article presents an empirical study carried out to evaluate and analyze perceptions and behavior-related intentions of consumers in smartphone-based mobile commerce globally. Purpose of the article: Building our argument by drawing on data collected from Nielsen and Statista, we performed analyses and made estimates regarding positive and negative aspects of smartphone shopping according to EU mobile shoppers, mobile shopping activities among smartphone and tablet owners, mobile visits to leading retail websites in the U.S., and most popular payment methods for everyday transactions according to Internet users worldwide. Methods: Data collected from 4,400 respondents are tested against the research model by using structural equation modeling. Findings & Value added: The sudden advancement of mobile technology has driven numerous retailers to strive and capitalize on smartphones as a supplementary tool in the operation of sales. Smartphone applications as an innovative channel can be carried out in retail marketing mix for the purpose of constituting constructive customer relationships. Consumer use of mobile shopping applications constitutes a thought-provoking difficult task for retailers and application developers. Habit and omnipresence unswervingly shape customers’ purposes and concrete mobile shopping usage behaviors. The browsing extent and rate of recurrence of non-shopping applications clarifies the quantity of shopping software mobile users hold on their smartphones. Product reviews are paramount to users and a manner of gaining information unspecified by the retailer

E-governance Between Whim and Necessity

Access to information technologies and INTERNET create prerequisites for building information systems to serve the interest of individuals or entities. In this regard it is notable European initiative and is currently Romania to implement eservices as a solution to solve e-governance bureaucracy and inefficiencies that affect the government. This study reviews the benefits of implementing e-government system in government, barriers affecting the implementation and development of egovernment systems and elements of costbenefit analysis to be undertaken any project before and during implementation to become a successful example.e-government, cost-benefit analysis, information services, Internet network , ITC

Good practices on ESG reporting in the context of the European Green Deal

The European Green Deal proposes a series of measures to the EU Member States in order to adopt policies on how to use and produce green energy, support new clean technologies, and reduce noise, air and water pollution. The target referring to reducing emissions by at least 50% by 2030 has already strongly impacted Europe on social, economic and environmental levels, as well as the business sector. This study begins by highlighting the importance of complying with social, environmental, and governance reporting of large companies and the banking sector alike in the context of adopting the European Green Deal. Furthermore, we continue by showcasing how the new disclosure requirements and recommendations have been adapted and translated into non-financial ESG reporting (environmental, social, and governance impact of economic activity). Finally, we present a series of best practices in this area. As the present study has revealed the need to improve ESG reporting, good-practice recommendations were identified and formulated

The impact of teleworking on the Romanians employees' job satisfaction: An empirical evidence based on multiple correspondence analysis (MCA) and logistic regression

The way of working is evolving constantly, and in the last year, the changes have been major under the influence of the COVID-19 pandemic. Even before the pandemic, the work flexibility was encouraged and stimulated in Romania by the promotion of the telework law, becoming an important factor for both employees and employers. In this context, the main goal of this paper is to test if and to what extent teleworking, as an important source of workspace flexibility can impact the way in which Romanian employees self-evaluate their level of satisfaction. In order to reach our goal, the analysis is structured into three main stages. In the first stage an aggregated indicator entitled "employee workspace flexibility composite indicator" is proposed and constructed. This indicator constructed with the help of the MCA technique (multiple correspondence analysis), using the information collected with a national level representative survey for the population of Romanian employees, is further used in logistic models with the purpose of identifying the influence of the flexibility on satisfaction. In the third stage, the main differences between subgroups are identified. The main findings support the idea that flexibility is a significant factor contributing to the increase of satisfaction, and also differences depending on region, sector and form of company

Analyzing Primary Sector Selection for Economic Activity in Romania: An Interval-Valued Fuzzy Multi-Criteria Approach

This study presents an in-depth analysis of the selection process for primary sectors impacting the economic activity in Romania, employing an interval-valued fuzzy (IVF) approach combined with multi-criteria decision-making (MCDM) methodologies. This research aims to identify eight key criteria influencing the selection of Romanian primary sectors, including technology adaptation, infrastructure development and investment, gross domestic product (GDP), sustainability, employment generation, market demand, risk management and government policies. The current analysis evaluates eight primary sector performances against these eight criteria through the application of three MCDM methods, namely, Simple Additive Weighting (SAW), Weighted Product Model (WPM), and Weighted Aggregated Sum Product Assessment (WASPAS). Ten economic experts comprising a committee have been invited to provide their views on the criteria’s importance and the alternatives’ performance. Based on the decision-maker’s qualitative judgement, GDP acquires the highest weightage, followed by environmental impact and sustainability, thus indicating the most critical factors among the group. The IVF-MCDM hybrid model indicates the energy sector as Romanian primary sector with the most potential, followed by the agriculture and forestry sector among the list of eight alternatives. It also explores the robustness of results by considering sensitivity analysis and the potential impacts of political and international factors, such as pandemics or armed conflicts, on sector selection. The findings indicate consistency in sector rankings across the different methodologies employed, underscoring the importance of methodological choice and criteria weighting. Additionally, this study sheds light on the potential influence of political and international dynamics on sector prioritization, emphasizing the need for comprehensive decision-making frameworks in economic planning processes