While scholarly literature abounds with research on organizational culture and CSR, this study adds knowledge to the field, redefining a new concept: that of socially responsible organizational culture. In our opinion, socially responsible organizational culture encompasses all the values, beliefs, norms and strategies that facilitate, direct, operate and develop the relations between organization and stakeholders in order to harmonize these relationships and increase economic, social and environmental performance. This paper creates a conceptual model of socially responsible organizational culture and presents a methodology for evaluating socially responsible organizational culture in the EU Member States. Results show significant variations between states, explained by differences in national culture, attitude and focus on CSR actions.
Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.
The paper analyses the link between globalisation and economic growth in Romania for a time span of 24 years. Data from World Bank were used in an econometrical model in order to highlight the impact of globalisation, expressed by the KOF globalisation index and its components (economic, social and political globalisation indices) on economic growth rate. A statistical strong and positive link is found between GDP per capita dynamics and overall globalisation index as well as between GDP growth rate and economic and political globalisation, except the social dimension of globalisation which has a negative impact on economic growth in Romania for the time span 1990-2013.
The article deals with relevance and necessity of studying innovative processes in tourism industry as an important indicator of tourism development in the modern market conditions. Formulated and substantiated directions of innovative technologies introduction in the hospitality industry of Ukraine. Conducted research and substantiated principles of innovations in tourism and the processes in use of advanced services: Sleepbox, multimedia digital technologies Digital Signage, new technologies “Teleport” from the hotel network “Marriott”. Suggested a few ways to improve the service economy.
This paper aims to analyse the accounting and fiscal regime of crowdfunding and the legal framework for such operations in Romania. Crowdfunding provides support to project developers by enabling them to access finance in a simple and inexpensive manner. Thus we refer to the following: current state of crowdfunding operations and existing legal background for conducting such operations in Romania as well as possible directions for its improvement. We will also highlight the accounting and fiscal issues encountered by both companies that hold online crowdfunding platforms and those benefiting from the sums collected through this financing method. This paper is based on case study research method. Considering the fact that in Romania the functioning of the crowdfunding platforms is not yet regulated, the information and views set out in this article are those of the authors.
The current study uses an adapted version of Cameron and Quinn’s OCAI questionnaire to test the organisational culture of the Faculty of Science and Technology at the University of Debrecen, Hungary, as it is perceived by its students, and also to discover what type of organisational culture the same students think would be ideal for them. An additional objective of this paper is to identify possible gaps between the perceived and the ideal cultures expressed by the students. Our sample includes 128 questionnaires completed by bachelor students from 6 different majors at the faculty. According to our results, the respondents perceive to a significant degree that the faculty’s organisational culture is at an average level of clan, market and hierarchy cultures, while it also exhibits a relatively low level of the adhocracy culture. Their ideal faculty culture would be one with average adhocracy, average hierarchy, high clan and low market features. Significant gaps are identified between the perceived and ideal cultures in all the four types: students would prefer an increase in clan and adhocracy cultures, and a decrease in the other two cultures.
The emergence of the female entrepreneurial social class is certain and convincing in many countries, including Romania. Through this study we wish to portray a relevant image regarding the situation of female entrepreneurship in Romania. The starting point and a question to which many seek answers are: What was and is the economic strength of female entrepreneurship in Romania? After a short historical presentation regarding the evolution of feminine entrepreneurship, we presented the analysis of results after 25 years of democracy and capitalism. The main inference that we have deducted was: that the number of female entrepreneurs is on ascending path.
The SMEs in Romania, which remained reliable after the economic crisis, had a better dynamic of business development in relation to large and very large companies. The increase of the fiscal value of these companies has improved every year, leading to spectacular results in certain fields of activity, particularly services, trade and IT. After the economic crisis, the SMEs from the Western region had a dynamic business market, outstripping all other regions of economic development. The result was the increase in the number of SMEs and the number of jobs in this region. In this article, we propose a mathematical model based on multivariate analysis, specifically on cluster analysis, in order to analyse the economic activities of SMEs in the Western development region. Cluster analysis is a multivariate analysis method that includes algorithms able to identify and group efficiently and descriptively a similar group in terms of certain common properties, in a lot of time objects.
The purpose of this paper is the analysis of the economic efficiency of SMEs’ activities in the Western area of Romania and the extraction of activities through modeling in order to maximise the efficiency of the companies in the future.
The paper analyses the trend of globalisation, trade openness and foreign direct investments (FDI) in Romania and the link between them in the last 25 years. Data from UNCTAD, World Bank and KOF globalisation index were used in econometrical models testing the link between globalisation, trade openness and foreign direct investment. A strong positive and statistical validated link is found between globalisation and FDI, between trade openness and FDI, and between FDI and globalisation. In the context of Romanian economy, these three phenomena are interrelated and each of them is acting to potentiate the effect of the other. Moreover, a multivariate regression analysis emphasized the dependency between globalisation index and foreign direct investment, trade openness and market capitalisation. These results can be taken into account when national policies aiming to attract FDI and stimulating export-import activities are designed.
The article clarifies the concept of “innovation”, including “educational innovation”, examines some innovative teaching methods in universities. The main approaches of implementation innovations in modern higher education of Ukraine are analysed. It also defines the differences between traditional and innovative teaching, discovers different variants of the classification of innovative teaching methods and formulates basic approaches to the selection of innovative didactic purpose in accordance with the classes, the advantages and disadvantages of the use of certain methods. It tightly describes actual interpretation of innovative study methods in the Ukrainian higher educational institutions, as well as the realization of the innovative aspects in the separate Ukrainian universities. The importance of innovation in the learning process of entering higher education of Ukraine into the European educational space is also being highlighted.