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Abstract

Entities that have assumed the obligation to provide benefits to employees both during employment and post-employment, in accordance with international regulations, in particular IAS 19 “Employee benefits”, have the obligation to present to users’ financial payments and rights related to employees. The evaluation of the employees’ benefits is based on actuarial techniques and on professional judgments that require the highlighting of the arguments underlying the identification and establishment of the actuarial hypotheses. To achieve this objective, we conducted research on how to select actuarial assumptions in the process of determining the benefits of employees in an entity in the energy field. The conclusions established highlight the role of the actuarial assumptions chosen in establishing the managerial vision on the obligations to be estimated for the personnel expenses, both present and in the future, in the context of the unpredictable evolution of the dynamics of the employees, as well as of economic circumstances created by constantly changing wage policies.

Abstract

Although perceived value is considered essential in any marketing activity, the role it plays regarding the relationship between perceived risk and loyalty in the context of organizational markets is not thoroughly considered. Therefore, this paper addresses the aforementioned issues in the context of the small and medium size enterprise market in Romania. From a sample of 229 entities, data were collected and analysed using structural equation modelling techniques. Results confirmed that different relationships are established between functional or financial risk and emotional value on the one hand, and emotional value and loyalty on the other hand. Discussions of the results integrate main findings with other studies that partially or tangentially study the connections between emotional value, risk and loyalty. The paper end with a brief limitations and avenues for future research.

Abstract

The main aim of the study is to establish the effects of online unpaid reviews posted by internet celebrities (renowned vloggers) on audience’s purchase intention, product recommendation and engagement on the platform. The empirical research conducted for this purpose revealed that audience’s attitude towards the vlogger is positively affected by the perceived attributes of the vlogger - trustworthiness, expertise and attractiveness. Further, the attitudes towards the vlogger reflect on the attitudes towards the reviewed product, and both have positive effects on the purchase intention, product recommendations and actions on Youtube. Despite being influenced by the attitudes towards the vlogger and the product, the attitudes towards the video content don’t have a significant impact on audience’s intentions. Additional multi-group analysis showed significant differences based on audience’s gender and their familiarity with the vlogger.

Abstract

Following the training organized in vocational schools in five European countries, in which were used experiential methods of teaching entrepreneurship, through questionnaires applied to both students and teachers, the results obtained were analyzed, respectively the students’ perception on the teaching methods used by the teachers, the knowledge, skills, abilities acquired. In order to carry out the study, three research hypotheses were formulated, and the results obtained have fully confirmed them. The conclusions of the study highlighted the positive effects of the experiential methods on the entrepreneurship teaching-learning process.

Abstract

The use of celebrities for endorsement activities is a well established part of the marketing communication strategy. Yet, the communication “playground” is changing as we witness significant changes in the channels used for information transmission (as digital dominate the traditional) and in the audience (as generations change, growing up in a digital world). More, removing the communications’ constraints of space and time, the Internet led to the emergence of a new type of celebrity that seems to surpass the traditional ones. In this context, research in the celebrities’ endorsement area is still of significant relevance. Although many studies focused on investigating the effect of celebrity endorsement over consumer attitudes and behaviour, only few examined how audience factors influence these relationships. Hence, the main objective of this paper is to establish the variations in attitudes towards celebrities endorsed advertisements, considering the consumers’ age, gender, income and celebrity-product fit importance. The findings revealed significant differences in attitudes based on consumers’ age, income and product-celebrity fit importance, yet no distinctiveness in case of gender.

Abstract

The role of corporate governance in achieving the financial performance in a sustainable development context is recognized. A fundamental premise in defining and applying good corporate governance is the area of the elements that describe the structure of the capital, elements that influence the guidelines and policies of the Board of Directors regarding the obtaining of the financial performance. On the equation “share capital - financial performance” we find the imprint of the compliance rate of the management statements with the requirements of the Corporate Governance Code applicable on the capital market on which the entity trades its shares. In this context, considering the compliance of the management statements published in the set of annual reports with the Corporate Governance Code, our researches investigate the relationship between the capital structure and the financial performance of the banks listed on the Bucharest Stock Exchange.

Abstract

According to Stakeholders Theory, we believe that the companies’ will to communicate about their Corporate Social Responsibility (CSR) actions, can be fed by their stakeholders’ influence. Hence, we aim through this study to know the extent to which the local citizens of Annaba, as external stakeholders, influence Fertial’s CSR communication. To fulfil this purpose, we have used an online survey in order to collect quantitative data from residents of Annaba. Results show that locals have high expectations regarding Fertial’s environmental and social information. Nevertheless, they do not have serious influence on Fertial’s CSR communication, because they do not exert impactful pressures to incite this company to communicate more about its CSR engagements.

Abstract

Rebranding is regarded as a necessary form when an organisation faces different problems due to the economic transformations of the society that requires new ways of visibility and decides to assign revitalization techniques to the brand image in order to refresh it. Nowadays, most of the Romanian banking companies went through the rebranding process firstly because they were involved in mergers and acquisitions, and secondly, to expand their target markets and to keep their loyal customers in an ever-changing market environment. This study aims to outline the impact of rebranding on a financial institution in Romania, CEC Bank, the oldest Romanian bank operating on the Romanian market since 1864. Following the 2007 rebranding, the purpose of the bank was to create a competitive commercial bank image. For this bank the rebranding process proved to be successful.

Abstract

Creative tourism is a current topic, yet most of the research is focused on the urban context, with few articles focusing on how creativity can be used and developed in the setting of rural tourism. Furthermore, the theoretical elements identified in this article can become checkpoints through which better strategies for sustainable rural tourism can be developed in the future. Although rich in culture, Romanian villages have not developed their rural tourism offer to its full potential, partly because of the lack of involvement of the local community in long-term tourism planning and development, but also due to the changes in what tourists want from their tourism experience. In response to shifting patterns in consumer behavior, creative tourism has emerged as a better form of cultural tourism, but mostly in urban areas, which has led to a proliferation of creative industries and people within that specific context. The study proposes that most Romanian rural communities in areas pertaining to tourism already have local individuals with some of the characteristics of the creative people necessary for the development of creative tourism. By involving the entire local community in tourism planning, and not just the local actors with direct ties to it, Romanian rural tourism can be revitalized.

Abstract

Six Sigma is not a training, but it is business strategy which involves the entire staff. The main goal of this works represents the analysis of the implementation of Six Sigma method within a company, like future solution for growing and developing a business. As main method of research was used documentation. The research carried out in this work will try to test/research two important aspects regarding the situation of a company: applying these methods accordingly may produce positive effects on long term on the business environment and create a healthy growth and economic development within a company.