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ESG Factors and Relationship with Performance: A Bibliometric Analysis

Author(s): Hussein Ali MROUEH / Language(s): English Issue: 2/2024

This study employs bibliometric analysis to investigate the landscape of Environmental, Social, and Governance (ESG) factors and their relationship with performance. Drawing from a dataset of 634 papers retrieved from the Web of Science (WoS) database and analysed using Biblioshiny, the research explores academic interest trends, temporal dynamics, and citation impacts. Results indicate a surge in scholarly attention since 2010, peaking notably in 2022, reflecting the growing importance of ESG research. Prominent institutions such as Stanford and Bocconi emerge as collaborative hubs, with China leading in scientific production. Key themes include financial performance, governance, risk, responsibility, and management, reflecting comprehensive explorations of sustainable business practices and effective corporate governance. Thematic maps highlight essential elements in ESG and performance studies, with clusters like "impact" emphasizing critical factors such as "governance" and "financial performance." Future research directions could explore the integration of emerging technologies into ESG reporting procedures or sectorspecific discrepancies in ESG effects on performance. The study acknowledges limitations inherent in bibliometric analysis and underscores the importance of triangulating findings with additional data sources for a comprehensive understanding of the scholarly landscape.

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Blocking Psychological Contract Breach and Improving Leader-Member Exchange through Innovative Leadership

Author(s): Dina SAFITRI / Language(s): English Issue: 3/2024

This theoretical paper investigates the role of innovative leadership in enhancing leader-member exchange (LMX) and mitigating psychological contract breach (PCB). The focus is on how innovation in leadership strengthens the quality of relationships between leaders and employees, subsequently impacting employee behavior positively. The characteristics of innovative leadership are examined to elucidate its potential in fostering trust, commitment, and mutual respect within organizations. Furthermore, this paper addresses how improved LMX through innovative leadership influences employees' organizational citizenship behavior (OCB), leading to enhanced overall organizational performance. By exploring the dynamics between innovative leadership, LMX, and PCB, the paper provides a comprehensive understanding of the mechanisms through which innovative leadership can prevent PCB and improve LMX. This analysis offers valuable insights for both scholars and practitioners in the fields of organizational behavior and leadership, highlighting practical implications for fostering a positive organizational environment.

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Measuring the Association between Emotional and Financial Employee Well-Being and Work Satisfaction

Author(s): Nicoleta Valentina FLOREA,Gabriel Croitoru,Alina Stefania STROE / Language(s): English Issue: 3/2024

The article provides a concise yet significant overview of the emotional and financial well-being of employees at work, categorized as soft and hard aspects. Well-being is a multidisciplinary topic, now seen at the workplace as a factor in performance. Employee well-being is crucial not only for the individuals but also for the organizations, with a correlation between emotional and financial well-being and job satisfaction being assessed. Additionally, the study examined the impact of three variables - gender, age, and organization - on job satisfaction. The analysis, utilizing SPAS and R square, revealed that there is no significant association between gender (2.3%), age (0.9%), and organization (0.5%) and job satisfaction. Only a small percentage, ranging from 0.5% to 2.3%, of the variance in job satisfaction can be explained by these three variables. Furthermore, it was found that the emotional and financial well-being of employees significantly influences job satisfaction. A substantial 99.5% of the variance in these two types of well-being is linked to job satisfaction, making them strong predictors. This leads to increased job satisfaction among employees, resulting in enhanced performance at work. This mutually beneficial scenario is achieved through the use of simulation and forecasting, two methods that are both simple and complex. Organizations and their managers can use this as a starting point to comprehend the soft and hard aspects of achieving well-being and satisfaction at work to enhance performance.

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Effects of Advertising on Dairy Purchasing Behavior

Author(s): Gabriela-Larisa BARBU / Language(s): English Issue: 3/2024

In a strong competitive environment, differentiation from other manufacturers is essential to ensure the flow of sales and the increase of turnover. Advertising can differentiate the offer of the economic organization from similar products obtained by competitors. The objective of the paper is to identify the effects of advertising on the purchasing behavior of dairy products, based on the data obtained from a questionnaire conducted on a sample of 206 respondents. The research question is: what are the effects of advertising on dairy buying behavior? In order to achieve this objective, the answers of the analysis carried out are analyzed. The results of the research show that advertising has a significant impact on dairy buying behavior. Effective advertising campaigns increase the notoriety and attractiveness of dairy products, contributing to consumer loyalty. In general, consumers are more likely to choose intensively promoted dairy products, demonstrating the importance of advertising in the marketing strategy of producers.

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Sports Marketing and Management: Strategies for Success in the Digital Age

Author(s): Gheorghe Jinga / Language(s): English Issue: 3/2024

In the digital age, the intersection between marketing and sports management becomes increasingly relevant to the success of sports organizations. This article addresses the evolution and complex dynamics between these two areas, emphasizing the need for innovative and adaptable strategies. Through a comparative analysis of traditional versus digital methodologies, the study highlights how technology, data analysis, and the digital engagement of fans represent critical levers in building strong sports brands and generating sustainable revenue. Exploring various digital marketing tactics — including social media, content marketing, and augmented reality — the article showcases how they can be leveraged to maximize fan engagement and loyalty. Additionally, the critical role of effective management is discussed, highlighting how advanced data analysis and technological innovations can improve sports performance and organizational operations. Through selected case studies, the paper illustrates practical applications of the discussed theories, thus providing an applied perspective and knowledge base for practitioners in the field. In conclusion, the article proposes a series of strategic recommendations, underscoring the importance of continual adaptation to the changing digital landscape to ensure success and sustainability in the sports world. This work aspires to serve as a valuable resource for both researchers and professionals in the fields of marketing and sports management.

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Supplier Collaboration Relationship: Essential Role in Building Global Supply Chain Resilience

Author(s): Eleonora DIJMARESCU / Language(s): English Issue: 4/2024

The collaboration relationship with suppliers is essential for managing supply chain risks strategically. By closely collaborating with suppliers, strategic procurement can enhance global supply chain resilience and adaptability to potential disruptions. Combining risk management with supplier development, the collaboration relationships yield positive results through visibility within a multi-tier supply chain for mitigating risks. For this research, a systematic literature review was conducted to identify the key factors for the successful implementation of the supplier collaboration relationship strategy. The findings emphasize the significant resilience impact triggered by communication, digitalization, risk categorization, flexibility, and regionalization. As a result of the supply chain resilience and in correlation with supplier collaboration relationships are: risk awareness, transparency within the supply chain, early supplier involvement in product development and knowledge sharing, forecast and inventory, and supplier development procurement.

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Automation and Optimization of Management Processes through RPA

Author(s): Darko SHULESKI,Daniel Nicolae MĂIȚĂ / Language(s): English Issue: 4/2024

Nowadays, IT&C technology is a crucial tool for accelerating business growth. Many companies are losing money by having human resources perform repetitive tasks. Robotic Process Automation (RPA) is a new technology that provides companies with the ability to optimize their costs through process automation. The rapid development of information technology has become essential for business growth by optimizing various processes. One of the most significant technologies leveraging artificial intelligence (AI) is RPA. This technology uses software robots, commonly known as "bots," to automate repetitive tasks traditionally performed by humans. While traditional automation relies on manual programming and system integration, RPA employs AI and machine learning to adapt to new inputs and processes. This enables businesses to optimize both cost and time efficiency, making operations more agile and scalable.

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A Bibliometric Analysis on the Relationship between Mega Events and Regional Development

Author(s): Alexandra BARBU,Luminița Nicolescu / Language(s): English Issue: 5/2024

The aim of this paper is to contribute with a bibliometric analysis related to the impacts of complex mega-events on regional development: Olympics, World Cups, and Expos. This analysis is supported by data from the Web of Science Core Collection; keyword co-occurrence, collaborative networks, and thematic clusters will be developed with the use of advanced tools like VOSviewer. This study analyzes 339 publications published from 1994 to 2024 on research trends, influential contributors, and the disciplinary diversity of the field. These results point out the following themes: economic impacts, urban development, governance, sustainability, and tourism, while disparities in benefits and challenges concerning inclusivity and environmental concerns are unraveled. It gives a comprehensive mapping of the scholarly discourse that provides much valuable insight for researchers and policy practitioners who aim to make megaevents serve the goal of equitable and sustainable regional growth.

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Students’ Perceptions of Summarizing authentic English Accounting Articles

Author(s): Elena Tălmăcian / Language(s): English Issue: 5/2024

The present paper brings to the fore both the difficulties and benefits of summarizing authentic English accounting articles. The need for this research stems from the necessity to raise consciousness upon mastering the art of summarizing that challenges accounting knowledge and English accounting vocabulary proficiency as well. The summarizing task is indeed a very useful tool in the teaching/learning process of English as a foreign language as it develops the skill of expressing the gist of an authentic English material which in our study is represented by accounting articles. The applied part of our research is based on a survey addressed to two hundred first year students at the Faculty of Accounting and Management Information Systems within the Bucharest University of Economic Studies. As the results show, all students perceive the article summary task as beneficial to their accounting English knowledge which is seen as a valuable asset for their future accounting careers.

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System opodatkowania nieruchomości jako element polityki rozwoju regionalnego w Polsce na tle pozostałych krajów europejskich

Author(s): Piotr Cymanow / Language(s): Polish Issue: 36/37/2023

The existing system of property taxation in Poland has a limited capacity to support local governments in the implementation of local development processes. A potential source of significant additional revenue for municipalities would be a reformed property value tax (the so-called ad valorem tax), allowing municipalities greater autonomy in shaping the structure of property taxes. This could translate into an intensification of investment activities and a better targeting of socio-economic processes favouring the development of smaller centres. The overarching aim of this article is to attempt to answer the question of whether it is justified to replace the hitherto “flat” real estate tax rates with one based on location and the related value of a building or land. In addition to a review of the literature on the subject, statistics published by the OECD on the tax systems of European countries were analysed. Particular attention was paid to the ratio of the fiscal burden of property taxation to GDP and the ratio of property taxation to total tax revenue. It was pointed out that in most of the so-called Eastern Bloc countries, the low share of these taxes in the overall fiscal system is mainly determined by the reliance on a system that refers to the physical size of the area and only takes into account the use of the property without analysing its location and associated value. On the basis of the literaturę review and the author’s own research on regional development, conclusions are drawn about the positive impact of a potential reform of property taxes on the transformation of local environments.

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Культура донатів: як зародилася система донатів в Україні, її становлення та еволюція

Author(s): Viktoriia Merlych / Language(s): Ukrainian Issue: 09/2024

The article explores the emergence and evolution of the donation culture in Ukraine, which has become an integral part of daily life since the full-scale Russian invasion. Despite the prolonged conflict, donations have increased, with significant support for urgent needs like vehicles, drones, and medical kits. Creative fundraising methods, such as auctions, charity concerts, and literary events, have been employed to encourage donations. Emotional triggers, such as major attacks or blackouts, often lead to spikes in donations, while systemic donations involve regular, automated contributions. The article also highlights the role of Ukrainian artists and influencers in promoting donations through innovative approaches like cover songs and collaborative videos. Additionally, the text discusses the impact of offline events, such as charity walks, and the importance of supporting the creative industry to sustain donation efforts. However, it also warns about the risks of fraud and the need for careful donation practices.

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CONSTRUCTION AND ANALYSIS OF THE ADVERTISING DISTRIBUTION MODEL

Author(s): T.R. Nikitina / Language(s): English Issue: 20/2023

The study investigates the construction characteristics and evaluates the advertising distribution model by utilizing the case of beauty products as an example.

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REVIEW OF THE GLOBAL-IFRS ACCOUNTING AND THE RECENT SUSTAINABILITY-DISCLOSURE STANDARDS

Author(s): Adedeji Daniel Gbadebo / Language(s): English Issue: 20/2023

IFRS are high-quality standards for uniformly reporting companies’ financial information. The standards have become an accounting architecture for reporting of firms’ performances across different countries. As a response to the numerous calls for businesses to disclose sustainability-linked information, the recently, the IFRS Foundation established the ISSB an task it with the responsibility to develop a truly baseline of sustainability information to inform investment and economic decisions in global capital markets. This paper is intended to review the IFRS accounting and its recent IFRS sustainability standards. The paper offers that in order for the standard to improve accounting quality and result in economic benefits the standards should support companies in reporting what attracts and support investor decision-making of investors across global markets as well as conduct periodic professional accounting trainings for companies on how to reflects recent modifications and designs on the financial statements. The contributions have important implications for reforms, regulations, and future research. Subsequent studies can use this discussion as a reference basis in related studies.

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FOREIGN DIRECT INVESTMENT AND MANUFACTURING SECTOR PERFORMANCE: AN EMPIRICAL ANALYSIS FROM NIGERIA

Author(s): Ahmed Olwatobi Adekunle / Language(s): English Issue: 20/2023

Foreign direct investment (FDI) has been a significant source of capital needed for manufacturing firm performance in most nations for many years. FDI introduces cutting-edge technological transfer, enhances production methods, boosts competitiveness, and maximizes capacity utilization, resulting in increased output for the manufacturing sector. This study evaluates the impacts of FDI on manufacturing sector's performance in Nigeria. Data were collected, and an autoregressive distributed lags model is employed to analysis the data. The results demonstrated that FDI enhances manufacturing sector performance and that macroeconomic factors have a favorable impact on FDI. A long-run relationship exists between FDI and manufacturing capacity utilization. The relationship between FDI and the performance of the manufacturing sector follows the bidirectional Granger causality. The study recommends that the government to take action to promote trade openness in order to draw in more FDI.

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Despre amânarea la plată a penalităților în procedura eșalonării sau cum practica schimbă legea

Author(s): Ciprian Păun / Language(s): Romanian Issue: 3/2024

In this article, the author intends to clarify the correct interpretation of the Romanian procedural rules regarding non‑declaration penalties, as it seems that the administrative practice is contrary to the law. To that extent, the author analyzes the applicable procedural provisions, as well as the statement opinion of the Romanian Chamber of Tax Consultants, and advises on the proper interpretation of the tax law.

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CORPORATE REPUTATION AND ORGANIZATIONAL LEGITIMACY A LITERATURE REVIEW

Author(s): Luiza Ion (Domnișoru) / Language(s): English Issue: 21/2024

Across the last four decades, a vast scientific literature has analyzed the relationship between corporate reputation and organizational legitimacy (Cornelissen, 2004; Deephouse & Suchman, 2008; Tost, 2011; Bartlett et al., 2013; Bitektine & Haack, 2015) to highlight differences and similarities. This study aimed to analyze the scientific literature about organizational legitimacy and corporate reputation, employing a methodological design in three steps: literature refining through a systematic literature review, corpus selection, and conceptual universe delimitation. The systematic review was performed across the Web of Science and Scopus databases. The search equations were organizational reputation AND legit (legitimation/ legitimacy) within domains related to communications, sociology, and business management. The final sample was established after filtering the queries by English language, open-access articles, and texts having both terms present in abstracts or keywords (n=71 articles) for the final corpus selected articles being cited at least once (n=57). A content analysis using mixed methods (quantitative and qualitative) of the selected corpus and Computer-Assisted Qualitative Data Analysis Software (CAQDAS) Leximancer and Atlas.ti completed the systematic review. The scientific literature published between 1994 and 2022 on organizational legitimacy and corporate reputation concepts showed that the theory of legitimacy and the sociopolitical approach were the prevailing themes. The most commonly used research method was qualitative (case studies, discourse analysis, in depth or directed interviews). Companies and profitable organizations associate reputation and legitimacy through social norms and ideological constructs (Palazzo & Scherer, 2006). Organizations invest in communication efforts, such as social media (Twitter, Instagram), business and sustainability reporting, and stakeholder communication management, to strengthen the relationship between these intangible assets (Rao, 1994; Sorenson, 2014; Martinez et al, 2018; Del-Castillo-Feito et al., 2020). The findings of this study can bring important insights for future research on the strategies used by the profitable organizations to build their reputation and self-representation on social media through discursive legitimation practices.

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ACCOUNTING REGULATIONS AND STANDARDS: THE DEVELOPMENT AND BENEFITS OF IFRS IN NIGERIA

Author(s): Majeed Ajibola Ibrahim,Adedeji Daniel Gbadebo / Language(s): English Issue: 22/2024

International Financial Reporting Standards (IFRS) - a set of high-quality standards introduced by the International Accounting Standards Board in 2001 and have since been adopted by many developed countries for their accounting information system. The IFRS were inaugurated due to the global drive to ensure unified accounting reporting procedures across country boundaries. Many accounting standards have taken the form of IFRS. Several emerging market economies have officially adopted and implemented use of the IFRS to attract an increase in foreign (and mostly, institutional) investments. The widespread adoption of the standards has made the standard to be considered as one of the greatest accounting changes ever. The article reviews accounting regulations, accounting standards, and the IFRS, focusing on the development, benefits, and challenges in Nigeria. We attempt to offer answer to two research questions: What are the benefits of the adoption of the IFRS? Are there challenges confronting the use of IFRS in the Nigeria? Amongst other, we established that the uses include: the improvement accounting quality, present a good network impact by encouraging new nations to take it into consideration, attraction of foreign direct investment, and bridge communication gap with stakeholders.

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Методологически аспекти на научното изследване

Author(s): Ivaylo Beev / Language(s): Bulgarian Issue: 5/2024

This article examines the question of the scientific nature of scientific research. There are two specific methodological problems that need to be addressed: falsification/ verification and, in part, the problem of induction, which is based mainly on Karl Popper’s approach.

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Лошите кредити през периода 2019 – 2021 г. в България – динамика и тенденции

Author(s): Nora Stoyanova / Language(s): Bulgarian Issue: 5/2024

2019 – 2021 and the impact of the economic consequences of Covid-19 on the banking sector. The continuous development and expansion of lending activities, the creation of various credit products, the competitiveness of the credit market, and the drive to attract more clients contribute to the emergence of non-performing loans. The analysis examines the reasons for the increase in non-performing loans, noting that despite a temporary rise during the pandemic, their levels have stabilized to those of the pre-crisis period. Attention is also given to regional disparities and economic factors, such as unemployment and lack of investment, which lead to difficulties in servicing loans in certain regions.

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PRIMELE INSTALAȚII DE DESULFURARE A GAZELOR DE ARDERE LA TERMOCENTRALELE PE LIGNIT DIN ROMÂNIA

Author(s): Dumitru Manea / Language(s): Romanian Issue: 61/2025

In order to reduce pollution due to lignite combustion in thermal power plants in Romania and to comply with European standards on sulfur dioxide emission limits, flue gas desulfurization installations began to be implemented starting in 2007. Among the power plants where wet flue gas desulfurization installations were built and put into operation are the Rovinari and Craiova II power plants where Alstom desulfurization technology was applied. The article presents the design of these installations for the two power plants and the challenges faced by the project teams in their implementation.

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