发布求助
文献互助 智能选刊 最新文献

Acta Marisiensis. Seria Oeconomica最新文献

筛选
英文 中文
Analysis of Key Performance Indicators Impact in a Company of Change Requests brought to Speed Sensors in the Automotive Industry in Order to Optimize the Manufacturing Process 为优化制造流程而对汽车行业速度传感器提出的变更要求对公司关键绩效指标的影响分析
Acta Marisiensis. Seria Oeconomica Pub Date : 2021-12-01 DOI: 10.2478/amso-2021-0006
Oana Bianca Pop Uifălean, Dorel Cristian Uifălean, R. Gabor
{"title":"Analysis of Key Performance Indicators Impact in a Company of Change Requests brought to Speed Sensors in the Automotive Industry in Order to Optimize the Manufacturing Process","authors":"Oana Bianca Pop Uifălean, Dorel Cristian Uifălean, R. Gabor","doi":"10.2478/amso-2021-0006","DOIUrl":"https://doi.org/10.2478/amso-2021-0006","url":null,"abstract":"Abstract Key performance indicators (KPIs/KPRs) made in a company with a field of activity in automotive allow for the gathering of knowledge and explore the best way to achieve the organisation’s objectives. Many researchers have offered different ideas for determining KPIs either manually, semiautomatically or automatically applied on different fields. This paper focuses on providing a study of an approach to explore key performance indicators (KPI/KPR). This work presents explanations about the process organization, the selection path of KPI/KPR and a practical example of measuring KPI/KPR in production department with the meaning of providing an interesting image of how people work and analyze complex situations and design or react to their strategies.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130650129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Quality Assessment for Corporate Governance Compliance: the Case of BSE-MTF Listed Entities 公司治理合规性的质量评估:以BSE-MTF上市公司为例
Acta Marisiensis. Seria Oeconomica Pub Date : 2021-12-01 DOI: 10.2478/amso-2021-0007
Ioan-Ovidiu Spătăcean, Tatiana Dănescu, Maria-Alexandra Popa
{"title":"Quality Assessment for Corporate Governance Compliance: the Case of BSE-MTF Listed Entities","authors":"Ioan-Ovidiu Spătăcean, Tatiana Dănescu, Maria-Alexandra Popa","doi":"10.2478/amso-2021-0007","DOIUrl":"https://doi.org/10.2478/amso-2021-0007","url":null,"abstract":"Abstract Over the past two years a significant number of issuers have emerged on the AeRO Multilateral Trading Facility (MTF) organized and managed by the Bucharest Stock Exchange (BSE). Preliminary assessments concluded that investors’ interest for the recent AeRO public offerings of equity and debt seemed to be even greater than in case of the regulated market, possibly explained by a higher return on investments. On the other hand, a preference for the AeRO market instead of the regulated market has been also noticed among the inssuers trying to avoid compliance costs related to financial reporting and corporate governance. These assumptions are relevant to sustain a research direction related to a quality assessment of compliance with relevant corporate governance principles that AeRO issuers must also embrace and implement. The research methodology includes governance compliance inspections, issuers’ website screenings and annual report reviews. The sample of issuers is formed by the 20 issuers included in the BETAeRO Index launched on 11th of October, 2021. We expect that our findings will provide a relevant basis of conclusions to support a broaden utility of the Vektor transparency index, which should be extended for AeRO issuers as well.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132412528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Evolutionary benchmarks in sustainability reporting. Incursion from the Brundtland Report to the Sustainable Development Goals 可持续发展报告的进化基准。从布伦特兰报告到可持续发展目标
Acta Marisiensis. Seria Oeconomica Pub Date : 2021-12-01 DOI: 10.2478/amso-2021-0008
Tatiana Dănescu, Radu Bogdan Matei, L. Constantinescu
{"title":"Evolutionary benchmarks in sustainability reporting. Incursion from the Brundtland Report to the Sustainable Development Goals","authors":"Tatiana Dănescu, Radu Bogdan Matei, L. Constantinescu","doi":"10.2478/amso-2021-0008","DOIUrl":"https://doi.org/10.2478/amso-2021-0008","url":null,"abstract":"Abstract Sustainable development has become, at a rapid pace, outright desirable, an essential condition for all companies, and the business strategy must be based on transparency and accountability, and the information published must be the architecture of sustainable reporting. This is because the public reports of the companies generate the essential platform that reflects the performance, the social and environmental impact, as well as a subsidiary marketing function through which new customers and investors are attracted, as well as talented employees. The main objective of this research is to identify the main landmarks of the evolution of sustainability reporting in the dimension of non-financial reporting standards applied by Romanian companies. The migration trend from conventional to sustainable accounting is evident, with the latter including a variety of social and environmental issues such as: biodiversity protection, climate change, energy efficiency, greenhouse gas emissions, waste management, social inclusion disadvantaged people, respect for human rights, the fight against corruption and transparency of information.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129597093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution 国有金融机构与民营金融机构问责制之争
Acta Marisiensis. Seria Oeconomica Pub Date : 2021-06-01 DOI: 10.2478/amso-2021-0001
Gianluca Zanellato, Tudor Oprişor, Adriana Tiron-Tudor
{"title":"An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution","authors":"Gianluca Zanellato, Tudor Oprişor, Adriana Tiron-Tudor","doi":"10.2478/amso-2021-0001","DOIUrl":"https://doi.org/10.2478/amso-2021-0001","url":null,"abstract":"Abstract The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134310918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A New European Philosophy on Recovery and Resilience. The Recovery and Resilience Facility and the Impact over Member States. 关于恢复和恢复力的新欧洲哲学。恢复和复原力基金及其对会员国的影响。
Acta Marisiensis. Seria Oeconomica Pub Date : 2021-06-01 DOI: 10.2478/amso-2021-0005
Mihaela daciana Natea
{"title":"A New European Philosophy on Recovery and Resilience. The Recovery and Resilience Facility and the Impact over Member States.","authors":"Mihaela daciana Natea","doi":"10.2478/amso-2021-0005","DOIUrl":"https://doi.org/10.2478/amso-2021-0005","url":null,"abstract":"Abstract The EU offers different funds to member states for investments and development in infrastructure, governance, economy, and society. They are targeted towards the EU priorities and national necessities, offering the chance for member states and partner states to adapt to the new challenges. The COVID 19 pandemic tested states, societies and economies, and pinpointed towards needs which previously occupied a less important role in EU funding. Moreover, European states needed tailor made solutions for the post-crisis context, which will help them recover fast from the domino effect of the pandemic. All these were gathered in the Recovery and Resilience Facility, which, based on national plans, offer funds for a rapid recovery and investments in key sectors. The mechanism revealed an entire philosophy in approaching resilience and recovery, as, even if states followed the same rules in developing the plan, they oriented funds for different investments, reforms or activities. The present article overviews the manner in which states channeled their resilience and recovery plans, as they offer different philosophies in approaching recovery and resilience.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126468612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Digital marketing and online consumer behavior in Romania during the COVID-19 pandemic: a case study 2019冠状病毒病大流行期间罗马尼亚的数字营销和在线消费者行为:案例研究
Acta Marisiensis. Seria Oeconomica Pub Date : 2021-06-01 DOI: 10.2478/amso-2021-0003
Elena Polearus, Mihai Timus
{"title":"Digital marketing and online consumer behavior in Romania during the COVID-19 pandemic: a case study","authors":"Elena Polearus, Mihai Timus","doi":"10.2478/amso-2021-0003","DOIUrl":"https://doi.org/10.2478/amso-2021-0003","url":null,"abstract":"Abstract Digital marketing is a constantly changing field in which new trends, new values and new promotional tools appear periodically in the online environment. Trends are given both by technological progress and by the profile and behavior of the consumer. Following the application of a structured questionnaire, this paper aims to analyze the online consumer behavior in Romania during the pandemic period. The results of our study can be used by entities from various sectors of activity that want to promote products / services in the online environment.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122145328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Red flags in financial reporting - empirical studies in the AeRO market 财务报告中的危险信号——AeRO市场的实证研究
Acta Marisiensis. Seria Oeconomica Pub Date : 2021-06-01 DOI: 10.2478/amso-2021-0002
Tatiana Dănescu, Ioan-Ovidiu Spătăcean, Roxana Maria Stejerean
{"title":"Red flags in financial reporting - empirical studies in the AeRO market","authors":"Tatiana Dănescu, Ioan-Ovidiu Spătăcean, Roxana Maria Stejerean","doi":"10.2478/amso-2021-0002","DOIUrl":"https://doi.org/10.2478/amso-2021-0002","url":null,"abstract":"Abstract Understanding the factors that cause fraud and properly defining key areas of conduct is one of the most effective ways to detect potential irregularities, where the auditor’s professional judgment and skepticism are essential. In this respect, it is necessary to study some key financial indicators, but also to use various procedures to identify and detect fraud and possible manipulation in the financial reporting process. The objectives are aimed at identifying and highlighting possible red flags in companies whose shares are traded on the Bucharest Stock Exchange. The sample considered sensitive to fraudulent financial reporting is composed of four distinct categories of companies, namely: companies recently admitted to trading on the AeRO market administered by the Bucharest Stock Exchange (21), companies that obtained a zero Vektor score in 2020 (9), companies that obtained a low score in the White Letter publication (5), and companies in insolvency (4).","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134103099","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
VAT Efficiency in Developing Countries of the European Union 欧盟发展中国家增值税效率研究
Acta Marisiensis. Seria Oeconomica Pub Date : 2021-06-01 DOI: 10.2478/amso-2021-0004
Maria-Alexandra Popa, Alexandra Botoş
{"title":"VAT Efficiency in Developing Countries of the European Union","authors":"Maria-Alexandra Popa, Alexandra Botoş","doi":"10.2478/amso-2021-0004","DOIUrl":"https://doi.org/10.2478/amso-2021-0004","url":null,"abstract":"Abstract Value added tax (VAT) is an important source of income for European Union countries. The developing countries of the European Union are encouraged to step up their efforts to comply with European legislation for the purpose of sustainable economic development. Knowing that these states are susceptible to corruption, this paper investigates the relationship between the efficiency of VAT collection, the VAT gap and the level of the corruption index in the developing countries of the European Union.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"292 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122296358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Comparative study on the dynamics and structure of the number of enterprises in Poland, Romania and Hungary 波兰、罗马尼亚和匈牙利企业数量动态与结构比较研究
Acta Marisiensis. Seria Oeconomica Pub Date : 2020-02-01 DOI: 10.2478/amso-2020-0006
K. Zsidó
{"title":"Comparative study on the dynamics and structure of the number of enterprises in Poland, Romania and Hungary","authors":"K. Zsidó","doi":"10.2478/amso-2020-0006","DOIUrl":"https://doi.org/10.2478/amso-2020-0006","url":null,"abstract":"Abstract The number of enterprises, respectively their structure by fields of activity, influences the level of the national economy, so it is extremely important to know the “map” of economic agents in terms of evolution and level of competition by areas of activity. The purpose of this paper is to present in a descriptive way the evolution of the number and structure of active enterprises in Romania (by legal form and field of activity), as well as a comparative presentation of the situation of enterprises in Hungary and Poland. In all three countries, the total number of enterprises shows a continuous growth trend, but with significant differences in the growth rate, analyzed by areas of activity.","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124264183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Integrated Reporting Performance – Effect of Organizational Behavior Development 综合报告绩效——组织行为发展的影响
Acta Marisiensis. Seria Oeconomica Pub Date : 2020-02-01 DOI: 10.2478/amso-2020-0002
Tatiana Dănescu, Radu Bogdan Matei
{"title":"Integrated Reporting Performance – Effect of Organizational Behavior Development","authors":"Tatiana Dănescu, Radu Bogdan Matei","doi":"10.2478/amso-2020-0002","DOIUrl":"https://doi.org/10.2478/amso-2020-0002","url":null,"abstract":"Abstract The effects of the economic crisis and the numerous financial failures of major companies call into question the reliability of financial reporting, which is considered insufficient in reflecting the clear and complete picture of performance, assessed in financial, environmental and social dimensions. In order to obtain an integrate report, it is necessary to combine both financial and non-financial information. Non-financial reporting supports and complements the classic ones, but the complexity of the information provided must also be taken into account, as the phenomenon of opacity may occur, not only due to lack of transparency but also due to difficulty of understanding by users and producer of financial information. Therefore, in the context of long-term global interests, to support sustainable development it becomes important to bring to the research area the identification of the current stage of implementation of integrated reporting with the exemplification of the ranking of sustainability reports of companies listed on the Bucharest Stock Exchange (BSE).","PeriodicalId":258995,"journal":{"name":"Acta Marisiensis. Seria Oeconomica","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114727740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信