Annals of the University of Oradea Economic Science最新文献

{"title":"PROMOTION IN TOURISM: A BRIEF HISTORY AND GUIDELINESS OF THE NEW COMMUNICATION PARADIGM","authors":"M. Moza, Olimpia I. Ban","doi":"10.47535/1991auoes31(2)001","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)001","url":null,"abstract":"Promotion has been and it is considered by famous authors as the key to any successful business in tourism. This fact reveals the need for this activity in any tourism business, at any level. The literature associates the promotion activity with the marketing activity but the practice has shown that the promotion can take place in the absence of a marketing plan or a promotion strategy. Moreover, promotion in tourism is closely linked to human activities without being able to specify an exact moment in history when these activities began to take place. Thus, this paper aims to make a journey through history to mark the moment of the promotion as an individual activity, which is interfering with the marketing activity. At the same time, by reviewing the specialized literature, this article wants to make the transition to the new communication paradigm, identifying the guidelines and its implications at the level of the tourism enterprise. The article presents the results of a theoretical, qualitative research, creating the theoretical framework for the development of tourism promotion, from antiquity to the present based on the review of the literature. The conclusions of this research highlight the contrast between the first manifestations of the promotional activity, the characteristic elements of the old paradigm and the new communication paradigm.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75266418","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}

{"title":"PREVENTION SAVES LIVES AND REDUCES HEALTH SPENDING","authors":"Sebastian Mezei","doi":"10.47535/1991auoes31(2)007","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)007","url":null,"abstract":"Maintaining a health system, at the highest level of performance and ensuring the health needs for the population, is a major challenge for all states. Health expenditures are constantly increasing, being influenced by technological progress in the field, innovative treatments or aging of the population in correlation with the existence of chronic diseases related to age. An important component in reducing health expenditure is prevention, medical conditions can be detected in the early stage, and their treatment requiring significantly lower costs compared to aggravated forms of the disease. For the period 2014 – 2018, Romania has allocated, on average, over 68% fewer financial allocations for prevention (out of GDP), compared to the European Union average, while countries such as Italy, Finland, Sweden, Germany and the Netherlands have allocations between 27 and 36% above the European average. Romania ranks, at European Union level, on the penultimate position, allocating 0.08% of GDP (2018) for prevention in health, with a direct impact on the number of critical patients and high treatment costs.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86358219","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}

{"title":"THE ECONOMIC FREEDOM, COUNTRY RISK AND FOREIGN DIRECT INVESTMENTS","authors":"Iulia ELENES PLATONA","doi":"10.47535/1991auoes31(2)020","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)020","url":null,"abstract":"The interlinkages between country risk and foreign direct investments are the subject of research interest. The article tests the intuitive hypothesis that economic freedom is associated with low country risk and is an incentive for foreign direct investments. The research paper employs empirical quantitative within-between models to analyze the relationship between foreign direct investments and five indices: trade openness, freedom from corruption, trade freedom, investment freedom, and economic freedom. The database used is The Global Economy for 44 European Countries resulting a panel data employed for between within models, growth curve models, contextual models, generalized estimating equations models (GEE), and asymmetric effects models. Interesting is the different significance of the five indicators in different models. For the first three models within -between model, the growth curve model and the contextual model- statistical significance have trade openness, freedom from corruption, and investment freedom. For the Generalized equations model (GEE) the only indicator that has statistical significance is Investment freedom. For the asymmetric effects model that shows the effect of asymmetric increase and decrease of each indicator, there is no statistical significance for the analyzed indicators. The within – between models combine the robustness of the fix effects models with the flexibility of the random-effects models.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76612500","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}

{"title":"ANALYSIS OF THE ONLINE PURCHASE BEHAVIOUR OF ROMANIANS","authors":"Naiana Țarcă, M. Bucurean, D. Sasu, R. Roșca, O. Secară","doi":"10.47535/1991auoes31(2)023","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)023","url":null,"abstract":"In recent decades, technological development has experienced significant acceleration, and smart devices are now widely available. Romanian e-commerce market, although ahead of countries like Greece, Portugal, Italy or Bulgaria, has still a long way to go before reaching its full potential. The purpose of this paper is to analyse the online shopping behaviour of Romanians. For this, we analyzed statistic data on internet access and online purchases and discussed the findings of an online purchase behaviour survey of 580 Romanian respondents. The main findings of the survey suggest that, while 64 percent of respondents prefer online shopping to the classic non-virtual shopping, the top three risks that worry potential online Romanian buyers are: fake online reviews, uncertain quality of goods, and unreliable match. 5G technologies, ultra-fast smart devices, lack of borders in online commerce are already present, so the future belongs to those who will know how to adapt and anticipate the needs of online shoppers.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78301951","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}

{"title":"ETHICS IN THE ROMANIAN ACCOUNTING PROFESSION. A GENDER AND RELIGION COMPARATIVE STUDY","authors":"D. Matica, L. Cernușca, Sorina-Ioana MOCIAR COROIU","doi":"10.47535/1991auoes31(2)013","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)013","url":null,"abstract":"The goal of this paper is to better comprehend the importance of ethical behavior related to gender and religion in the Romanian accounting profession. In this regard we started by reviewing the scientific papers approaching the ethics topic of research. Then we conducted an empirical study that analyses students’ behavior when dealing with ethics in accounting field, having as main objective the assessment of the students’ perceptions regarding the importance of the ethical behavior, as potential or current employees in the field of accounting. The empirical research was carried out between May 2022 and June 2022, and the research method used was the survey, the instrument used being the questionnaire. This has been fulfilled by 100 master students in the accounting field from the Faculties of Economics, within the University of Oradea as well as the University of Arad. This paper is going to validate the different importance given to ethical behavior, by accounting professionals in Romania depending on gender. The research questions that this study aims to answer are: Does the accountants’ gender influence the ethical behavior of the accounting profession? And Does the accountants’ religious background influence their sense of ethics? Results obtained document a different level of given significance to ethical behavior depending on gender, but not on religious background. A significant part of those surveyed considers that under pressure or salary motivation from the management of the entity, they could decide to change an accounting policy that could affect the true image of the company.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84518016","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}

{"title":"AN EMPIRICAL STUDY ON THE INFLUENCES OF ACCOUNTING POLICIES, ORGANIZATIONAL CLIMATE, AND FINANCIAL REPORTING DISCLOSURES ON THE PERFORMANCE OF NON-FINANCIAL LISTED COMPANIES","authors":"Victoria Bogdan, D. Popa, Mărioara Beleneși","doi":"10.47535/1991auoes31(2)016","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)016","url":null,"abstract":"This paper seeks to analyze the impact of disclosures on managers’ characteristics, business climate information, and key accounting policy variables on financial performance. Data were extracted from the annual reports of the non-financial listed companies on the Bucharest Stock Exchange. Fifty-seven companies from eight industries have been investigated over five years. The least-squares method for panel data (Panel Least Squares) was used in estimating eight models that proved to be valid for the Fisher test. The findings showed that a high level of disclosure of information about managers increases performance. In contrast, the increased disclosure of business climate information and the average degree of internal control is leading to lower company performance. From the analysis of key accounting policy variables, the estimated models showed that the overall level of provisions has a significant positive influence on the performance of the companies. In two models also the estimates of decommissioning costs of tangible assets have a significant positive impact on performance. A significant negative impact on performance is exerted by uncertainties in recognition, accounting valuation, or presentation of assets, judgments, and assumptions on contingencies, litigation risks, and R&D innovation costs. The existence of the audit report and the type of auditor do not significantly influence the performance of the examined companies. However, the existence of the corporate governance report is significantly and positively impacting financial performance.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88195817","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}

{"title":"FOREIGN DIRECT INVESTMENT AND THE IMPACT ON EXPORTS AND GDP GROWTH. A BRIEF GLOBAL PERSPECTIVE","authors":"Adrian Negrea, C. Benea","doi":"10.47535/1991auoes31(2)018","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)018","url":null,"abstract":"People have been moving from one area to another since ancient times in order to exchange products from one nation with those from another in order to obtain what was lacking in the nation where they resided. These were the first product-to-product trades, and the latter was placed into circulation on money as a product-to-product trade. These early types of commerce have evolved significantly, and they continue to do so now as capital flows from one country to another. This phenomenon, which has influenced worldwide economic growth and improved living standards, saw significant expansion in the twenty-first century in the form of loans used to fund economic development in many nations, as well as ownership of financial assets. In the present era, domestic capital is insufficient for countries to thrive and remain competitive in global markets. For emerging economies, foreign investments that enter the host country as debt or money are crucial financial resources. In this paper, we will discuss the data on the development of exports and FDI of 22 countries from around the world and analysed the evolution of FDI, GDP and exports over a period of 40 years to see trends and patterns of FDI and Exports and their contribution to the economic growth of countries. Broken up in groups, the paper will compare and assess certain countries/regions, grouping and pairing them with economies or countries of similar growth/stance. Corroborating this statistics with recent global events and based on the previous statistics, this paper will try to predict the future trends of FDI around the world.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76453525","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}

{"title":"AN OVERVIEW OF ROMANIAN ACCOUNTANTS REGARDING THE INTRODUCTION OF HUMAN CAPITAL IN FINANCIAL STATEMENTS","authors":"Ana-Maria Cocariu","doi":"10.47535/1991auoes31(2)012","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)012","url":null,"abstract":"Human capital is an indispensable element that strongly contributes to the success and performance of organizations, being considered the most valuable resource of companies. This study aims to bring to the fore the development of human capital and, at the same time, to identify the position of accounting experts regarding the quantification of human capital and how this measurement can contribute to obtaining a more accurate and faithful picture of the financial position of the company. Therefore, to achieve these objectives, a survey was created that was distributed to the members of the Body of Expert and Licensed Accountants of Romania (C.E.C.C.A.R.), thus obtaining a number of 139 responses. The results show that 122 of the respondents consider it necessary to quantify human capital to present the company’s image in a more accurate and realistic way. At the same time, 80 of these respondents do not consider that, once human capital is measured, it should be included in the financial statements, respectively in the balance sheet. This paper can provide an updated picture of the point of view of accounting professionals who have participated in the research on human capital, but also a starting point for the future steps of entrepreneurs in terms of human capital development, outlining new directions of development of professionals in the field. Also, this paper may be of interest to the institutions that regulate the relevant professions in the financial-accounting field, to outline new directions in the measurement and evaluation of human capital.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79527107","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}

{"title":"UNETHICAL BEHAVIOR: A MULTIDISCIPLINARY REVIEW OF THE HIGHLY CITED PAPERS","authors":"Alina Beattrice Vladu, D. Matica","doi":"10.47535/1991auoes31(2)014","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)014","url":null,"abstract":"Our multidisciplinary review paper aims to explore the research paradigms of unethical behavior from different academic perspectives. By doing this, our paper contributes to a better understanding of unethical behavior by drawing knowledge from alternative understandings of such behavior. More specifically, our multidisciplinary inquiry aims to summarize the main findings documented by scholars from different disciplines that conducted independent research on the topic using unique perspectives and ideas associated with the field. As such, in order to gain a better understanding of how unethical behavior is examined through a range of different disciplines and areas of research we assessed the highly cited papers found at the intersection of various categories and research areas such as management, business economics, and psychology, ethics, engineering, and environmental sciences and ecology, public environmental occupational health. Having the goal to offer the most representative research on the topic, we based our review on the highly cited papers examining unethical behavior from the Clarivate Analytics’ Web of Science (WoS), the world`s leading scientific citation search and analytical information platform. The results show that the highly cited papers analyzed cluster around two major research themes as antecedents and factors increasing/enabling unethical behavior (e.g. propensity of moral disengagement, psychological entitlement, self-serving justifications, job insecurity, air pollution, polluted social contexts, creativity, favorable attitudes of upper-class toward greed, etc.) and factors deterring or limiting it (e.g. religion, ethical leadership). Given our multidisciplinary review, our study helps provide alternative understandings and important insights on the research of unethical behavior to serve for novel investigations in both practice and theory.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79549798","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}

{"title":"THE DYNAMICS OF UNEMPLOYMENT DURING THE PANDEMIC. CASE STUDY IN BIHOR COUNTY","authors":"Csaba Bekesi, Lioara Coturbaș, Delia Bekesi","doi":"10.47535/1991auoes31(2)003","DOIUrl":"https://doi.org/10.47535/1991auoes31(2)003","url":null,"abstract":"The first part of the article presents a short theoretical approach of\u0000unemployment, and the more consistent part is based on the statistical analysis of\u0000unemployment at the level of Bihor County. The analyzed period is represented by\u0000the years 2019-2021. For the current analysis, we have chosen the problem of\u0000unemployment during the pandemic, from a theoretical but also concretely applied\u0000perspective, since unemployment represents a complex psychosocial and\u0000economic phenomenon, and its dimensions and dynamics highlight the state of a\u0000society, but also the concerns for the implementation of active policies, which aim\u0000at increasing the employment rate, but also the quality of life. This paper analyzes\u0000the dynamics of unemployment in the period 2019-2021, but also the job protection\u0000measures implemented by the public employment system. Thus, the objectives of\u0000the research consist in the analysis of the unemployment indicators in Bihor County\u0000in the pre-pandemic period and in the pandemic period and of the special\u0000measures adopted in order to solve the problems generated by the health crisis.\u0000The used research method was the analysis of documents; we have analyzed the\u0000Activity Reports of Bihor County Agency for Employment (AJOFM Bihor) for the\u0000years 2020 and 2021 and the legal regulations adopted in order to protect\u0000employees and employers during this period. The analysis of statistical data\u0000revealed that the maximum number of unemployed people in the records of Bihor\u0000County Agency for Employment (AJOFM Bihor) was recorded in March 2021\u0000(6,280 people), and the unemployment rate on this date was 2.36%. Two\u0000measures adopted by the government and implemented by the National\u0000Employment Agency through the County Employment Agencies had a major\u0000impact in maintaining jobs during the pandemic: technical unemployment and\u0000reduced working hours. Thus, in 2021 compared to 2020, the number of\u0000employees who benefited from technical unemployment decreased by 5,000\u0000people.","PeriodicalId":53245,"journal":{"name":"Annals of the University of Oradea Economic Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75536054","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}