Studies in Business and Economics最新文献

ESG Rates Divergence on the Emerging Markets in the European Union 欧盟新兴市场的 ESG 评级差异

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0038

Diana Elena Vasiu

{"title":"ESG Rates Divergence on the Emerging Markets in the European Union","authors":"Diana Elena Vasiu","doi":"10.2478/sbe-2024-0038","DOIUrl":"https://doi.org/10.2478/sbe-2024-0038","url":null,"abstract":"The growing emphasis on sustainability has led to a rise of ESG rating providers, but this expansion has brought challenges. ESG ratings are complex and can vary significantly between agencies, due to different scoring methods and non-standardized disclosures, making accurate assessments difficult. Moreover, investors and companies express limited confidence in the accuracy of these ratings. Regulatory developments aim to improve ESG disclosure and comparability, however, discrepancies in assessment criteria and rating methodologies persist. These aspects have led to the increasing concern of researchers from the academic field and professionals from the financial markets to identify how divergent are the ESG rates provided by various suppliers, what are the causes of this divergence, how do these influence the performance of companies and above all, how the negative effects of divergent ESG rates mitigated. Most researchers focused their attention on the aforementioned aspects on the developed financial markets from the USA or Europe, on the top companies or on the companies listed on the BRIC emerging markets. This article analyzes the divergence of ESG rates provided by three well-known rate-providers, for companies listed on emerging markets in Europe, contributing to increasing knowledge in this field.","PeriodicalId":43310,"journal":{"name":"Studies in Business and Economics","volume":"192 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142196703","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

The Impact of Digital Marketing on Consumer Behaviour 数字营销对消费者行为的影响

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0027

Oana Duralia

{"title":"The Impact of Digital Marketing on Consumer Behaviour","authors":"Oana Duralia","doi":"10.2478/sbe-2024-0027","DOIUrl":"https://doi.org/10.2478/sbe-2024-0027","url":null,"abstract":"The use of communication techniques in marketing has become a fundamental component of effective marketing policy, representing an element of differentiation from the competition, which leads to obtaining, on the one hand, a competitive advantage, and on the other hand, to the consolidation of a long-term relationship with the consumer, ultimately determining their loyalty, with a notable effect on the financial outcomes of the organization. The selection of appropriate communication tools and channels, tailored to the interests of the targeted consumer segment requires a considerable effort on the part of marketers in the direction of deciphering consumer behaviour, understanding the influencing factors that shape it in the current economic and social climate, in which the use of digital technologies represents the most suitable means of initiating and conveying messages to consumers, as well as from consumers to the organization. The present study aims to emphasize the importance of using digital communication tools on the orientation of the purchase decision towards the products/services of an organization, without excluding, however, the need for an adequate use of traditional marketing communication tools. In the present article, the impact on consumer behaviour is analysed based on research from secondary data sources.","PeriodicalId":43310,"journal":{"name":"Studies in Business and Economics","volume":"67 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142196693","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

Analysis and Classification of Corporate Fraud Based on the Literature and Investigated Cases in Romania 基于文献和罗马尼亚调查案例的公司欺诈分析与分类

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0031

Isabella Lucuţ Capraş, Monica Violeta Achim

{"title":"Analysis and Classification of Corporate Fraud Based on the Literature and Investigated Cases in Romania","authors":"Isabella Lucuţ Capraş, Monica Violeta Achim","doi":"10.2478/sbe-2024-0031","DOIUrl":"https://doi.org/10.2478/sbe-2024-0031","url":null,"abstract":"Corporate fraud has become increasingly common and sophisticated in today’s complex economic world, and a variety of strategies for perpetrating fraud have arisen. Financial fraud has various negative implications in the corporate sector since it reduces efficiency and undermines confidence and loyalty among all stakeholders. In this context, the aim of this article is to identify the various types of corporate fraud by describing and categorizing them based on the motivation and purpose for which they are committed; additionally, different types of corporate financial crimes were examined in a case study for Romania. Data for this study were gathered from past research on the subject as well as other national databases on financial crime. Tax evasion, financial statement manipulation, and bankruptcy fraud to deceive financial data users are among the various types of fraud examined. Financial fraud in organizations is a continually changing topic. The findings suggest that corporate fraud must be prevented at multiple levels, including corporate governance, internal control and external regulation. This study contributes to the existing body of knowledge on corporate fraud and can be utilized as a resource by managers and regulators looking to better understand fraud and strengthen governance and internal control systems.","PeriodicalId":43310,"journal":{"name":"Studies in Business and Economics","volume":"68 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142196692","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

Which Factors Help SMES’ Performance Recover Post-Pandemic? The Role of Learning Capability, Intellectual Capital, and Technological Innovation 哪些因素有助于中小企业在大流行后恢复业绩？学习能力、知识资本和技术创新的作用

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0026

Thi Hai-Ninh Do, Ngoc-Bich Do

引用次数: 0

Systematic Investigation of the Influence of Religion on Business Management: A Bibliometric Approach 宗教对企业管理影响的系统调查：文献计量学方法

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0021

Kamer-Ainur Aivaz, Iustin Cornel Petre

{"title":"Systematic Investigation of the Influence of Religion on Business Management: A Bibliometric Approach","authors":"Kamer-Ainur Aivaz, Iustin Cornel Petre","doi":"10.2478/sbe-2024-0021","DOIUrl":"https://doi.org/10.2478/sbe-2024-0021","url":null,"abstract":"In the dynamic context of modern business, the role of religion in business management is increasingly attracting the attention of researchers and practitioners. Religion, seen as a set of spiritual beliefs and practices, deeply shapes people’s values, behaviors, and decisions, thus impacting the way organizations are managed. Using bibliometric analysis allowed us to identify research trends, the links between the keywords underlying the selected studies, and the impact of the publications on the business environment. The study revealed that religious values can shape ethical behavior, leadership styles, and corporate social responsibility in business. Most studies focus on the influences of Islamic, Catholic, and Protestant religions, leaving a significant gap in understanding how orthodox values and practices influence organizational behavior and business ethics, even though this is the dominant religion in many Eastern and South-Eastern European countries. For a more comprehensive perspective, future research should include case studies and surveys in these geographical and cultural regions, combining qualitative and quantitative methods of data analysis. This study provides a robust basis for future research, stimulating reflection on how religious values can shape the business landscape in the 21st century.","PeriodicalId":43310,"journal":{"name":"Studies in Business and Economics","volume":"3 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142227769","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

Towards Sustainable Consumption: Quantitative Insights into Consumer Behaviour on Circular Food Products 实现可持续消费：消费者对循环食品行为的定量洞察

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0034

Cristina Maria Bătuşaru, Andreea Simina Porancea-Răulea, Alina Rădoiu, Ioana Raluca Sbârcea

{"title":"Towards Sustainable Consumption: Quantitative Insights into Consumer Behaviour on Circular Food Products","authors":"Cristina Maria Bătuşaru, Andreea Simina Porancea-Răulea, Alina Rădoiu, Ioana Raluca Sbârcea","doi":"10.2478/sbe-2024-0034","DOIUrl":"https://doi.org/10.2478/sbe-2024-0034","url":null,"abstract":"The concept of Circular Food Products, focusing on sustainability and waste minimization throughout the production and consumption cycle, has garnered significant attention recently. This research aims to provide empirical insights into factors influencing consumer behaviour regarding sustainability in the food industry. Using quantitative analysis techniques such as the questionnaire to measure attitudes, preferences and behaviours among consumers, and employing structural modeling for the collected data, the study yields important findings that advance knowledge in sustainable food consumption. These findings promote environmentally friendly and socially responsible practices within the food industry and among consumers. One key finding is the low level of consumer awareness about circular food products and their benefits. Perceptions varied, with some viewing these products as innovative and eco-friendly, while others considered them inferior to conventional products. This suggests the need for effective marketing campaigns to shape consumer awareness and perception of circular food products. Additionally, the research highlighted varying levels of awareness regarding the environmental impact of food production and consumption, with some consumers demonstrating strong concern for sustainability.These insights underscore the importance of targeted marketing and education to enhance consumer understanding and acceptance of circular food products, ultimately supporting the shift towards more sustainable consumption patterns.","PeriodicalId":43310,"journal":{"name":"Studies in Business and Economics","volume":"67 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142196733","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

Influence of Personal and Reactive Anxiety on Personality Characteristics, Cognitive Abilities and Performance of Basketball Actions 个人焦虑和反应性焦虑对人格特征、认知能力和篮球动作表现的影响

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0037

Julian Vasilev, Ilko Iliev

{"title":"Influence of Personal and Reactive Anxiety on Personality Characteristics, Cognitive Abilities and Performance of Basketball Actions","authors":"Julian Vasilev, Ilko Iliev","doi":"10.2478/sbe-2024-0037","DOIUrl":"https://doi.org/10.2478/sbe-2024-0037","url":null,"abstract":"The purpose of this paper is to establish the possible influence of personal and reactive anxiety on personality characteristics, cognitive abilities and performance of basketball actions of basketball players. An empirical study is conducted with basketball players (which are also students at University of Economics – Varna - UEV) in 2016, playing basketball at the Sports Club at the UEV. To establish the level of effectiveness of the students’ game actions, their performances in 9 meetings (10 units of observation) are recorded. ANOVA is used to determine differences in basketball performance measures for individuals with relatively high levels of anxiety and for individuals with relatively low levels of anxiety. One of the indicators is “personal anxiety” (Q6). Another indicator is available. It is “reactive anxiety” (Q7). PSPP is used to analyze the dataset. The ANOVA test shows that there is a statistically significant difference (p<0.05) in Q21 “Countering a shelter with successful” for the examined two groups of basketball players. The practical significance of the results refers to the effectiveness of the educational and sports process of university students. The novelty of the paper refers to the analysis of personal characteristics of basketball players (such as anxiety) on their performance in action.","PeriodicalId":43310,"journal":{"name":"Studies in Business and Economics","volume":"25 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142196714","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

Financial Outcomes of the Locus of Control: PLS-SEM Evidence from Croatia 控制权的财务结果：克罗地亚的 PLS-SEM 证据

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0030

Ana Kundid Novokmet, Marija Vuković

引用次数: 0

Exploring the Growth of E-Filing of Income Tax Returns in India: An In-Depth Examination of Growth and Comparative Analysis 探索印度电子申报所得税的发展：深入考察增长情况并进行比较分析

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0022

Virendra Amonkar, Rodrigues Filipe E Melo, Gajanan Haldankar, Shekhar Sawant

{"title":"Exploring the Growth of E-Filing of Income Tax Returns in India: An In-Depth Examination of Growth and Comparative Analysis","authors":"Virendra Amonkar, Rodrigues Filipe E Melo, Gajanan Haldankar, Shekhar Sawant","doi":"10.2478/sbe-2024-0022","DOIUrl":"https://doi.org/10.2478/sbe-2024-0022","url":null,"abstract":"This research study aims to comprehensively examine and compare the growth of Electronic filing of returns associated with Income Tax in the 28 states of India. It examines the correlation between the states of India and the adoption of e-filing for income tax, aiming to understand variations in e-filing growth among large, medium, and small states.Using data from the department of Income Tax, this study analyzed E-filing trends spanning from 2011-12 to 2022-23. The states were categorized according to their population sizes. Data processing was performed in Microsoft Excel, and the statistical analysis involved descriptive analysis and various tests conducted in Jamovi software.The findings of this study reveal a consistent upward trend in E-filing of tax returns across large, medium, and small states in India. Maharashtra distinguishes itself as the leading state in terms of performance among the large states, Punjab leads in the medium state category, and Goa excels among small states regarding adoption and use of E-filing of retuns.This research contributes value by offering a comprehensive analysis of E-filing trends within different state categories in India, providing a deeper understanding of the variations and significant differences among states in their adoption of electronic income tax filing methods.","PeriodicalId":43310,"journal":{"name":"Studies in Business and Economics","volume":"67 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142196698","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

Examining Employee Buy-In for Organizational Change: A Structural Equation Model 考察员工对组织变革的认同：结构方程模型

IF 0.6

Studies in Business and Economics Pub Date : 2024-09-10 DOI: 10.2478/sbe-2024-0036

Ratana Som, Raksmey Chan

{"title":"Examining Employee Buy-In for Organizational Change: A Structural Equation Model","authors":"Ratana Som, Raksmey Chan","doi":"10.2478/sbe-2024-0036","DOIUrl":"https://doi.org/10.2478/sbe-2024-0036","url":null,"abstract":"Regardless of the prevalence of change, getting employees on board is hard to achieve. While the investigation of leadership and change readiness has been done continuously, the examination of staff involvement in change and working culture, particularly of the non-western world, has been less appreciated. This article addresses this gap by analysing the connection between employee buy-in, trust, relationship, and task-oriented culture. The main data was gathered from 214 respondents. They are employees at a higher education institution in Cambodia and have experienced a technology-driven change recently. The structural equation model reveals significant relationships between trust and working relationship as well as task-oriented culture, highlighting the pivotal role of these cultural attributes in fostering trust and facilitating buy-in for change. The findings contribute to Social Exchange Theory by showcasing the reciprocal exchange between the employee relationship and support in organizational changes and portray a missing trust among Cambodian employees. Recommendations were drawn from the findings for the betterment of change practices by the managers and practitioners.","PeriodicalId":43310,"journal":{"name":"Studies in Business and Economics","volume":"67 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142196716","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