Determinism in Assessing the Consumer’s Ecological Behaviour

The discrepancy between the amplitude of erosive processes set off in the environment and the level of the measures taken to stop or to counter-balance the pollution effects, limited by the way of life, technologies, knowledge and conscience, entails high demands for the society as a whole and for each individual. This approach aims the addressing of the issue of consumer’s ecological behaviour as a process of conscious assumption of responsibilities for environmental preservation and manifestation of attitudes oriented to promoting the values of the ecosystem and delimitation of specific behavioural typology. In this respect, we proceeded at the holistic analysis of the domain’s inherent and specific conditions that allowed detection of influencing factors of the adoption of an ecological behavior and their synthetic structure into three groups of determinants: economic, psychosocial and organizational. In these three major coordinates, there are designed types of ecological behaviour, their effectiveness being at the intersection of the projections of different degrees of intensity considered on the chosen axes. Based on deductive reasoning there can be determined orthoscopic actions that are focused on eliminating the cause that generated behavioural deviations.ecological behaviour, determinants of ecological behaviour, typology of ecological behaviour, ecosystem relationship

Corporate Social Responsibility and the Sustainable Competitive Advantage

Being currently under the pressure of the various imbalances induced in the natural and social environment and faced with the deficiency of its own incremental growth, the economic system – which is exclusively focused on the economic performance – is currently going through a stage of global structural changes meant to connect it to the simple values of the community, society and even humanity as a requirement for its survival and development through the sustainable competitive advantage. Taking into consideration that globalization tends to quickly standardize technologies and to equalize the rates of profits, the area of competitive advantage is extended beyond the area of economic factors (product differentiation, cost reduction, etc.) in interferential areas, where factors such as social responsibility assumed by corporations become levers to increase competitiveness. Corporate social responsibility circumscribes the company’s set of obligations to the stakeholders (individuals, groups or organizations that are directly or indirectly affected by the actions, goals and policies of the corporation) in a certain system of reference. The multiple groups that make up the reference society of a corporation lead to a multitude of expectations. The legitimacy of these expectations embraces various degrees of validity. Responsibility is a continuous dynamic process meant to harmonize and balance the interests of various groups and the roles they play in relation to and for the purpose of the common good. So far, no system of indicators has been unanimously accepted and no methodology has been crystallized for measuring the effect of the social effort made in the sphere of social responsibility. Nevertheless, research performed over the past years has shown that an ethical behaviour involved in the issues of the natural, social and business environment has an obvious positive influence on the reputation and sales of the corporations. The corporations’ competitive strategies should include – apart from specific goals such as market share, product differentiation or smart promotion – the goal of harmonizing stakeholder expectations. In this context, the commitment to social responsibility becomes an important pillar in gaining the partners’ and the public’s confidence, along with a recognition that would strengthen the company’s market position and its commitment to a competitive sustainable approach.responsibility, social performance, sustainability, competitive advantage

Applicative Approach to Risk Management

Order, symmetries, correspondences and proportionalities that served ashypothesis for any economical theories are frequently infirmed by the contemporary reality. The new theoretical approaches take into consideration chaos, as an endogenous feature of simple nonlinear systems and synergetic of some minor variabilities with multiple resonance and interactions that could induce major changes in the systems behaviour. The higher the variability of a phenomenon, the higher is the probability not to obtain the estimated result. The expansion of globalized markets at planetary level and the volatility of some variables that have an impact on the whole system expose any business to an entire range of risks, thus the businesses administrations have the responsibility of risk management and avoiding of the blending of exogenous and endogenous risks, as an absolute condition of survival.risk, interaction, management, risk evaluation, decision.

Characteriologic Context of Service Assessment

Powerfully marked concept by the new economic paradigm, the service quality imply and economic parameters and psycho-social dimensions, leading to a multidisciplinary, sectorial and sequentially approach, in an effort to create an object-oriented reference framework to ensure recognition by the consumer and social accreditation. Service diversity and specificity require the evaluation and the analysis of the quality based on typological coordinates of definition operationalization. The conceptualization of quality is characterized by dynamism, systemic approach, integrating and procedural feature in an evaluative-comparative approach. The fundamental importance of quality in the competitiveness and prosperity of an enterprise resulted into the completeness of its approach as overall quality across the entire lifecycle and on the level of every organizational structure, its acknowledgement on top management level attaining at the consumers’ as well as own employees’ satisfaction. As a dichotomy approach, the evaluation of quality is performed in the context of its perception relativization by the consumer’s standards of quality and by services standards of the provider, requiring the implementation of some value-regulatory systems specific to the types of services on sectorial and private level. The simplex of values, granting identity of appreciation tends, in time, by its cognitive balance to preserve a common definition basis of quality and to and to complementarize through the motivational balance, the interests of the consumer and the provider, noting that the economic operator’s margin is determined by the perceived performance.quality; need; satisfaction; utility; value; simplexy of values.

Corporate Social Responsibility and the Sustainable Competitive Advantage

Being currently under the pressure of the various imbalances induced in the natural and social environment and faced with the deficiency of its own incremental growth, the economic system – which is exclusively focused on the economic performance – is currently going through a stage of global structural changes meant to connect it to the simple values of the community, society and even humanity as a requirement for its survival and development through the sustainable competitive advantage. Taking into consideration that globalization tends to quickly standardize technologies and to equalize the rates of profits, the area of competitive advantage is extended beyond the area of economic factors (product differentiation, cost reduction, etc.) in interferential areas, where factors such as social responsibility assumed by corporations become levers to increase competitiveness. Corporate social responsibility circumscribes the company’s set of obligations to the stakeholders (individuals, groups or organizations that are directly or indirectly affected by the actions, goals and policies of the corporation) in a certain system of reference. The multiple groups that make up the reference society of a corporation lead to a multitude of expectations. The legitimacy of these expectations embraces various degrees of validity. Responsibility is a continuous dynamic process meant to harmonize and balance the interests of various groups and the roles they play in relation to and for the purpose of the common good. So far, no system of indicators has been unanimously accepted and no methodology has been crystallized for measuring the effect of the social effort made in the sphere of social responsibility. Nevertheless, research performed over the past years has shown that an ethical behaviour involved in the issues of the natural, social and business environment has an obvious positive influence on the reputation and sales of the corporations. The corporations’ competitive strategies should include – apart from specific goals such as market share, product differentiation or smart promotion – the goal of harmonizing stakeholder expectations. In this context, the commitment to social responsibility becomes an important pillar in gaining the partners’ and the public’s confidence, along with a recognition that would strengthen the company’s market position and its commitment to a competitive sustainable approach

PERFORMANCE OF SOME ROMANIAN WINTER WHEAT CULTIVARS UNDER ORGANIC AGRICULTURE CONDITIONS I. GRAIN YIELD

In order to identify wheat cultivars most suitable for cultivation in organic agriculture, we tested 16 Romanian winter wheat cultivars in yield tests organized in South Romania at Fundulea and Valului Traian during 2019-2022. Most of the yield variation was due to the variation of environmental conditions, but cultivars also had a significant effect. Older cultivars yielded less than modern ones, and highest average grain yields were obtained in the most recently registered cultivars, Ursita and FDL Abund. Genetic progress for yield achieved in breeding programs performed in conventional agriculture conditions was also reflected in the cultivars’ performance under organic agriculture.&nbsp

Professional reasoning in expressing the auditor's opinion

Unlike other information, assertions and conclusions made during the audit process, the auditor's opinion expressed in the report on the accuracy of the financial statements in terms of the company’s image is available to all users. The result of a series of professional judgments based on complex theoretical and practical knowledge developed within the referential framework generated by the accounting and audit standards in order to detect misstatements, typological classifications and their correction, the opinion expressed by the auditor may have significant consequences. An inadequate opinion may alter the image of the entity in relation with all stakeholders, with serious implications on the continuity of the business. To the other extreme, an inadequate opinion may encourage unsustainable actions, with severe consequences both on own activity and on third parties

Professional reasoning in expressing the auditor's opinion

Unlike other information, assertions and conclusions made during the audit process, the auditor's opinion expressed in the report on the accuracy of the financial statements in terms of the company’s image is available to all users. The result of a series of professional judgments based on complex theoretical and practical knowledge developed within the referential framework generated by the accounting and audit standards in order to detect misstatements, typological classifications and their correction, the opinion expressed by the auditor may have significant consequences. An inadequate opinion may alter the image of the entity in relation with all stakeholders, with serious implications on the continuity of the business. To the other extreme, an inadequate opinion may encourage unsustainable actions, with severe consequences both on own activity and on third parties