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E-SERVICE RECOVERY ON CONSUMER'S BEHAVIORAL INTENTIONS: APPLIED STUDY ON MEDIATING EFFECT OF POST-RECOVERY SATISFACTION FOR CUSTOMERS OF ROMANIA'S BANKING SECTOR

E-SERVICE RECOVERY ON CONSUMER'S BEHAVIORAL INTENTIONS: APPLIED STUDY ON MEDIATING EFFECT OF POST-RECOVERY SATISFACTION FOR CUSTOMERS OF ROMANIA'S BANKING SECTOR

E-SERVICE RECOVERY ON CONSUMER'S BEHAVIORAL INTENTIONS: APPLIED STUDY ON MEDIATING EFFECT OF POST-RECOVERY SATISFACTION FOR CUSTOMERS OF ROMANIA'S BANKING SECTOR

Author(s): ATTIA ABDELKADER ALI / Language(s): English / Publication Year: 0

Keywords: E-service recovery; service failure; consumers satisfaction; behavioural intentions;

The proliferation of banking and financial services technology-driven initiatives has resulted in a dizzying array of systems services failures. Consequently, banks must prioritize e-service recovery to achieve optimistic consumers' behavioural intentions and e-service recovery satisfaction.This research adds to theory and practice by assessing the relationship between online service recovery and customers' behavioural intentions with the mediating influence of post-recovery satisfaction. The relationships between study variables were statistically tested in a quantitative online questionnaire on a Likert scale of five points. Simple and multiple regression analyses were conducted on data collected from 325 respondents who were e-banking customers in Iasi, Romania, and who reported experiencing an online banking service failure. The findings reveal that only two dimensions of e-service recovery (interactional and procedural justice) positively influence post-recovery satisfaction and customers' behavioural intentions. The interactional justice was the most influential predictor of the variance in post-recovery satisfaction and customer behavioural intentions. Distributive justice has no effect on post-recovery satisfaction and behavioural intentions. The results further showed that post-recovery satisfaction mediates the relationship between e-service recovery and customers' behavioural intentions. This study provided specific recommendations to Romanian banks on managing and operating the e-online services that are delivered to their customers to increase post-recovery satisfaction and consumer behavioural intentions. The research emphasizes the vital of service recovery in the e-banking context and the importance of investing in marketing practices and campaigns to increase consumers' positive attitudes toward banks. Additionally, it emphasizes the importance of procedural and interactional recovery justice and the need to handle both in the process of successfully e-service recovery.

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USER SATISFACTION WITH INFORMATION CHATBOTS IN THE BANKING SYSTEM

USER SATISFACTION WITH INFORMATION CHATBOTS IN THE BANKING SYSTEM

USER SATISFACTION WITH INFORMATION CHATBOTS IN THE BANKING SYSTEM

Author(s): Dragoș Florentin Mariciuc,Andreia Gabriela Andrei / Language(s): English / Publication Year: 0

Keywords: chatbots; artificial intelligence; technology; satisfaction; banking;

For some years banks use countless applications and web pages that seek to create a conversation with an end user through an artificial intelligence that reacts by answering questions either by text or by voice, as an average person does. We are talking about the so-called Chatbots, which have been acquiring great importance due to their different and practical applications in the real world as is the case of the interaction between large companies and their customers. Since it is believed that chatbots have witnessed a kind of “renaissance” in the past few years, one could wonder how well-known chatbots are nowadays and if they are used regularly. Chatbot user experience refers to users’ general experience when using automated dialog systems. Users might feel reluctant to use chatbots or they could, on the other hand, be open-minded and even become emotionally involved with them. In many instances the interactions do not meet the expectations the users have towards chatbots. This article aims to assess user satisfaction with information chatbots so that chatbot developers in the banking system can provide a better experience for end-users.

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THE IMPACT OF NON-FINANCIAL PERFORMANCE FACTORS ON THE VALUE OF THE COMPANY

THE IMPACT OF NON-FINANCIAL PERFORMANCE FACTORS ON THE VALUE OF THE COMPANY

THE IMPACT OF NON-FINANCIAL PERFORMANCE FACTORS ON THE VALUE OF THE COMPANY

Author(s): Camelia Cătălina Mihalciuc,Maria Grosu / Language(s): English / Publication Year: 0

Keywords: company value; value creation system; sustainability; sustainable company; non-financial factors;

Performance is one of the main indicators that explain the level of development of a company. Also, performance is one of the most important variables and will always remain a fairly discussed and constantly evolving topic. Performance has evolved towards a global approach that includes certain financial and non-financial factors with an impact on the value of a company that refers to elements of social responsibility. Non-financial indicators are considered to be more forward-looking, better able to predict future performance, more suitable for measuring intangible assets and less likely to be manipulated than financial values. The performance measurement system, including non-financial indicators, provides a more comprehensive picture of performance factors as it measures areas of performance beyond financial results. When we refer to non-financial performance, it refers to the result of a company's efforts in terms of customer satisfaction and loyalty, working conditions and employee satisfaction /retention, product /service quality, overall company quality, market share, productivity and innovation, as well as environmental and social issues. Thus, a company that is sustainable will have to focus on those sustainable business practices based on the above mentioned aspects, which will contribute to the creation of long-term value, value of the company brought by social, environmental and economic factors. The proposed objective of this paper was to highlight the importance of non-financial performance factors in the sustainable value creation system of companies and their analysis based on a representative sample of companies in the financial industry listed on the BSE, an investigation of the situation of the companies in this field of activity involved in the objectives of sustainable development is also carried out.

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THE ANALYSIS OF MOBILE USERS' AWARENESS REGARDING THE GDPR MEASURES DURING COVID-19 PANDEMIC

THE ANALYSIS OF MOBILE USERS' AWARENESS REGARDING THE GDPR MEASURES DURING COVID-19 PANDEMIC

THE ANALYSIS OF MOBILE USERS' AWARENESS REGARDING THE GDPR MEASURES DURING COVID-19 PANDEMIC

Author(s): Adrian Munteanu,Vasile-Daniel W. Păvăloaia,Doina Fotache / Language(s): English / Publication Year: 0

Keywords: GDPR awareness; mobile users' behaviour; GDPR threats in pre-Covid-19 and Covid-19 period; protection motivation theory;

The current article is part of a larger study that investigates the behavior and awareness of GDPR rules by users of mobile devices. For this purpose, in the study, the components of the Protection-Motivation Theory (PMT) on the profile of mobile device users in Romania were analyzed comparatively (during the pre-Covid-19 period versus the Covid-19 pandemic). The study aimed at analyzing whether the perception of respondents is different depending on certain variables (such as gender, age, level of education and IT profile) in time and to investigate the perception that regular users of mobile devices have regarding information security threats. The responses were collected through an online questionnaire (N=1010), over a period of five years, respectively 2017-2019 (pre-Covid-19) and 2020-2021 (Covid-19) period. The results reveal differences between the behavior and awareness of mobile device users, depending on several variables according to the PMT model.

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THE LIBERALIZATION OF ELECTRICITY MARKETS IN ROMANIA AND IN THE EU

THE LIBERALIZATION OF ELECTRICITY MARKETS IN ROMANIA AND IN THE EU

THE LIBERALIZATION OF ELECTRICITY MARKETS IN ROMANIA AND IN THE EU

Author(s): Cristina Oneţ / Language(s): English / Publication Year: 0

Keywords: market liberalization; electricity; market surveillance authority; energy strategy; energy policy;

The paper presents and analyzes the most important measures adopted by the European Union and Romania to ensure the establishment of electricity prices freely and on a competitive basis.If the first part of the paper presents, from a historical perspective, the most important measures adopted by the European Union to achieve this goal, in the second part we analyze the measures recently adopted by Romania to define an energy strategy at national level, but also a coherent and articulated energy policy to provide crisis response tools. In this sense, the paper analyzes the role of the Romanian Energy Regulatory Authority (ANRE) as an autonomous administrative authority at national level and the Agency for the Cooperation of Energy Regulators (ACER), established at European level.Last but not least, the paper presents the way the national electricity market is organized and operates, but also a series of statistical information provided by the Romanian Electricity and Gas Market Operator (OPCOM) to illustrate the types of energy markets that operate in Romania, as well as the most important information on the financial results obtained on these markets in 2021.In conclusion, it can be seen that Romania is at the beginning of the road in terms of organizing free electricity markets. It has created all the necessary structures for the liberalization of the electricity market, but the regulation of their functioning will be done as it will face different realities that will demand appropriate measures. The legislative measures subject to the present analysis highlight the fact that they were undertaken in Romania in the context of their adoption at European level, but the current context of the energy crisis that manifests itself globally will force it to identify other concrete measures to intervene in the economy in order to alleviate the shocks caused by these crises.

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CLIMATE CHANGE AND SUSTAINABLE DEVELOPMENT: ISSUES FOR INTERNATIONAL TRADE SYSTEM

CLIMATE CHANGE AND SUSTAINABLE DEVELOPMENT: ISSUES FOR INTERNATIONAL TRADE SYSTEM

CLIMATE CHANGE AND SUSTAINABLE DEVELOPMENT: ISSUES FOR INTERNATIONAL TRADE SYSTEM

Author(s): Olesea Plotnic,Lucia Popescu / Language(s): English / Publication Year: 0

Keywords: sustainable development; international trade; green economy; climate change;

In the context of implementing the United Nation Agenda 2030 on Sustainable Development Goals (SDG), as well as climate change policies and strategies adopted by several states, many countries go through the process of changing the markets for a green economy. Although such changes lead to positive impact for the environment, international trade market faces several legal and economic challenges. Following the analysis of United Nation and other relevant international documents and policies, their features and impact, as well as different opinions and considerations of academia, the research will provide a detailed presentation of the legal challenges faced by private companies in the context of sustainable development. In addition, the legal particularities of private sector’s activity in the context of SDGs will be stresses and recommendations provided. The recommendations will focus mainly on concrete measures to include sustainable goals through practices for all services, products, resources and manufactures of entrepreneurial activity.

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MOTIVATIONAL FACTORS ENCOURAGING GIRLS AGED 6-12 TO PURSUE PHYSICAL ACTIVITY

MOTIVATIONAL FACTORS ENCOURAGING GIRLS AGED 6-12 TO PURSUE PHYSICAL ACTIVITY

MOTIVATIONAL FACTORS ENCOURAGING GIRLS AGED 6-12 TO PURSUE PHYSICAL ACTIVITY

Author(s): Tal Aloni Rozen / Language(s): English / Publication Year: 0

Keywords: physical activity; frequency of physical activity; behavioral change; Athena project in Israel; motivational factors;

This paper aims to better understand the reasons that prevent girls from engaging in sport by focusing on the research question: “What motivational factors affect the physical activity frequency of Israeli girls and female adolescents aged 6-12?” The research instrument is a semi-structured interview, designed to examine factors that may motivate Israeli girls and young female adolescents to be more physically active. The interviews have been conducted between July 2021-March 2022. The research participants are varied from girls involved in competitive sports, parents of competitive girls, women who have formerly been active players and decision-makers, both in academia and management sports positions. Three main themes in the category of motivation have been obtained from the interviews: 1. The parents as a role model, the parents' encouragement, the parents’ funding of the sports activity; 2. The Built-in / affirmative action for women's sports - religious, cultural, and traditional - the attitude towards women’s involved in sports; and 3. The exposure to sports at young age. This paper may contribute to the identification of the motivational factors that affect the frequency of physical activity of Israeli girls and female adolescents aged 6-12. Moreover, it suggests further research of possible efforts exerted to encourage girls (aged 6-12) to be more engaged in physical activity.

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BANK CONCENTRATION INDEX ANALYSIS AND ITS EFFECTS

BANK CONCENTRATION INDEX ANALYSIS AND ITS EFFECTS

BANK CONCENTRATION INDEX ANALYSIS AND ITS EFFECTS

Author(s): Adelina-Andreea Siriteanu,Erika-Maria Doacă,Alin Vasile Străchinaru / Language(s): English / Publication Year: 0

Keywords: economic growth; public debt; Vector Autoregression Model, HHI;

In the current context, the states of the world are facing a high level of external debt. This paper aims to analyze the macroeconomic indicator, HHI, and its impact in relation to other macroeconomic indicators, considering the economic situation and the level of public debt in the Member States of the European Union.The analysis period is represented by the period 2005 - 2019, a period of 15 years with an annual frequency. The purpose of this paper is to capture the influence of the macroeconomic indicator (HHI) on economic growth, with direct implications for the level of debt.In this regard, we will use the VAR (Vector Autoregression Model). The results of the analysis show a causal relationship between this indicator and the indicators with a pronounced impact on public debt. There is also an inertia in both the evolution of the indicator in relation to the analysed indicators and the public debt, reflected by a more inversely proportional relationship.

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VIOLATIONS OF THE RIGHTS OF EUROPEAN CITIZENS IN THE ACTIVITY OF JUDICIAL BODIES. ECHR RECENT INSIGHT

VIOLATIONS OF THE RIGHTS OF EUROPEAN CITIZENS IN THE ACTIVITY OF JUDICIAL BODIES. ECHR RECENT INSIGHT

VIOLATIONS OF THE RIGHTS OF EUROPEAN CITIZENS IN THE ACTIVITY OF JUDICIAL BODIES. ECHR RECENT INSIGHT

Author(s): Angela Tatu / Language(s): English / Publication Year: 0

Keywords: European citizens' rights; violations; ECHR; The Charter of Fundamental Rights of the European Union;

Knowing the provisions of the Charter of Fundamental Rights of the European Union also means knowing the rights of European citizens. These rights include: the legality of the criminalization of crimes and punishments, the right to a fair trial and the right to an effective appeal, the presumption of innocence, the right to defense, the proportionality of punishments in criminal matters in relation to the crimes committed, the right not to be tried or convicted a second time for the same act - ne bis in idem. In addition, we must also know the cases in which these rights can be violated, in order to signal possible abuses by various institutions against European citizens. Only by invoking them through the procedural means left at our disposal, of every European citizen, can we on the one hand defend ourselves, and on the other hand all those who are the authors of these abuses be sanctioned. This article aims, in addition to the previously revealed aspects, to show the reader concrete situations in which the main rights recognized to European citizens were violated by the judicial bodies in the activity of criminal prosecution or trial, by showing concrete examples of violations and the way to repair the damages caused. The goal is, beyond pointing them out, to teach future law practitioners not to "fall into the same sin", also violating the international provisions that enshrine these rights. ECHR practice was taken into account.

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PROCESS AUTOMATION IN PUBLIC SERVICES

PROCESS AUTOMATION IN PUBLIC SERVICES

PROCESS AUTOMATION IN PUBLIC SERVICES

Author(s): Dragos Ovidiu Tofan / Language(s): English / Publication Year: 0

Keywords: robotic process automation; data analysis; digitalization;

Robotic Process Automation - RPA technologies are recognized through the prism of the benefits obtained by streamlining some operations considered routine but with a large informational volume and having a high risk of error. Organizations that have already applied such software tools have recorded an increased yield in the field of data collection and provision of information in departments or segments of operational flows, aspect quantifiable through various key performance indicators. Budgetary institutions are perceived as cumbersome bodies in their functionality both in terms of information processing speed and in terms of interaction with the general public, which makes them, in theory at least, the perfect client for RPA. This study reveals the specificity of the budgetary environment in Romania, as well as some successful examples of RPA implementation within the governmental structures of countries that have adopted such "robots" in their internal mechanisms. A contextual analysis is proposed in order to underline the opportunities to insert the automation of the operational flows of the public institutions in Romania.

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FINANCIAL FRAUDULENT REPORTING USING EXPENDITURE FOR CONSULTANCY SERVICES. ROMANIAN LAW AND JURISPRUDENCE

FINANCIAL FRAUDULENT REPORTING USING EXPENDITURE FOR CONSULTANCY SERVICES. ROMANIAN LAW AND JURISPRUDENCE

FINANCIAL FRAUDULENT REPORTING USING EXPENDITURE FOR CONSULTANCY SERVICES. ROMANIAN LAW AND JURISPRUDENCE

Author(s): Mihaela Tofan / Language(s): English / Publication Year: 0

Keywords: deductible expenses; consulting services; jurisprudence;

The financial fraudulent reporting includes the use of methods and mechanism to reduce the tax liability, diminishing the tax amount either by increasing the deductible expenses artificially or by cosmeticizing the non-deductible expenses into false deductible. The paper evaluates the tools used in practice to qualify the expenses incurred for the provision of consulting services used by companies, in the context of Romanian taxation and the trends manifested in international taxation. Considering the very diverse nature of the points of view expressed in relation to this subject, the present analysis carries out an evaluation from a theoretical and jurisprudential point of view of the arguments used to establish the (non)deductibility for this category of expenses. Identified solutions are presented in the context of the volatility of the regulations at the national level, noting the stability of the interpretations given in the solutions pronounced by the national courts, but also the edifying role of the interpretations made by the Court of Justice of the European Union, even when the pending litigation does not explicitly address the issue the tax treatment applied to the amounts spent as consultancy.

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THE IMPORTANCE OF HEALTH FOR A COUNTRY'S ECONOMY. THE CASE OF ROMANIA

THE IMPORTANCE OF HEALTH FOR A COUNTRY'S ECONOMY. THE CASE OF ROMANIA

THE IMPORTANCE OF HEALTH FOR A COUNTRY'S ECONOMY. THE CASE OF ROMANIA

Author(s): Mihaela Tomaziu-Todosia,Felicia-Cătălina Apetroi (Răcoare),Iuliana-Claudia Mihalache,Ecaterina Anton / Language(s): English / Publication Year: 0

Keywords: economy; management; healthcare system; development;

A state's economic development has always been based on its citizens' health. Health contributes significantly to economic development, influences the economy, and is influenced by the economy. On the one hand, a country's economy is influenced by its population's health due to a lack of labor, early retirement, and demand for the medical system while on the other hand the economy is influenced by the population's health due to a lack of prevention measures. This study aims to highlight both the impact of health on the economy and the impact of the economy on health through qualitative and quantitative analysis. We intend to focus on Romania's status in terms of cardiovascular disease costs and the determinants of these diseases (the economic impact of health), as well as the economic impact of health on the economy through prevention programs. The research focuses on cardiovascular disease, which affects a large percentage of the population and is one of the primary causes of death.

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THE INFLUENCE OF THE ESTABLISHMENT OF THE ROMANIAN DIGITIZATION AUTHORITY IN THE PROCESS OF DIGITIZING THE LOCAL AUTHORITIES

THE INFLUENCE OF THE ESTABLISHMENT OF THE ROMANIAN DIGITIZATION AUTHORITY IN THE PROCESS OF DIGITIZING THE LOCAL AUTHORITIES

THE INFLUENCE OF THE ESTABLISHMENT OF THE ROMANIAN DIGITIZATION AUTHORITY IN THE PROCESS OF DIGITIZING THE LOCAL AUTHORITIES

Author(s): Ioana-Marinela Turtă (Gavriluță),Matei-Andrei Cristian,Maria-Simona Cuciureanu,Grigore Nepotu / Language(s): English / Publication Year: 0

Keywords: digitization; public institutions; Romanian Digitization Authority;

The digitalisation of public services is the main global reform in the 21st century. The COVID-19 pandemic highlighted in Romania the need to digitize all public services in the shortest possible time, the stage until 2020 being incipient. Thus, the central authorities (Government of Romania) set up the Authority for the Digitization of Romania to support the digitization of public services in the country. The digitization of public services in a broad sense does not only refer to the connectivity of households to the Internet, but also to the platforms provided by public institutions to contribute to the opportunity for citizens to use them to stop interacting physically with civil servants. The study aims to highlight the purpose and role of the Romanian Digitization Authority and how public institutions have evolved in the digitization process from 2020 to the present. Romania faces two main problems in terms of digitization, one is related to educating citizens to use the tools / platforms provided by public authorities to use them in order to minimize the efforts of citizens in solving various problems (payment of taxes, complaining about situations in the community, issuing a tax certificate, etc.), and another is about developing platforms / tools in public institutions to support the community. Digitization highlights the interaction between the state and the citizen, and the institution created in Romania in 2020 aims to increase the percentage of this interaction.

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DIMENSION OF CORRUPTION PHENOMENON FROM EUROPEAN UNION

DIMENSION OF CORRUPTION PHENOMENON FROM EUROPEAN UNION

DIMENSION OF CORRUPTION PHENOMENON FROM EUROPEAN UNION

Author(s): Iuliana Ungureanu / Language(s): English / Publication Year: 0

Keywords: corruption; news; mass media corruption; corruption perceptions index; score; classification;

Over time, there have been doubts about how to measure corruption, as its very nature is largely hidden. The main way of measuring corruption was based on the perception provided by transnational indices that were extracted from a series of surveys and expert assessments. However, it is now widely recognised that such measurements are inherently prone to prejudice and serve as an imperfect proxy for real levels of corruption. At the same time, is appreciated that the intention to measure corruption, especially through the development of transnational data sets with a wide scope of application. In this case, we intend to estimate the corruption phenomenon in the European Union (EU) countries (27 countries) for 2019, based on the corruption perceptions index (CPI) and some independent variables that play an important role on the corruption phenomenon, namely: freedom of expression, level of education, the standard of living, political stability, trust in justice, trust in state institutions, fiscal pressure, soundness of the banking system, religion and fiscal morality. In this context, the research aims not only to develop an econometric model that could reflect truncated truths regarding the elements responsible for corrupt behaviors, but also to corroborate it with a reasoning of good faith and with the foundations already existing in the literature, so that we can manage to identify the determining components that shape the corrupt behavior and with the help of which to estimate the dimension of the corruption phenomenon. The final score obtained will reflect the estimated size of the corruption phenomenon for each analyzed country, and depending on the scores recorded at the country level, a classification will be made that will be divided into 3 zones (green zone – low level of corruption, orange zone – medium level of corruption and red zone – high level of corruption), which will be useful to investors who want to expand their business in other countries in order to compare the corruption phenomenon in his country with that of the country to which it relates.

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CORPORATE INCOME TAX VS MICRO-ENTERPRISES REVENUES TAX TAX: EVIDENCE FROM ROMANIA

CORPORATE INCOME TAX VS MICRO-ENTERPRISES REVENUES TAX TAX: EVIDENCE FROM ROMANIA

CORPORATE INCOME TAX VS MICRO-ENTERPRISES REVENUES TAX TAX: EVIDENCE FROM ROMANIA

Author(s): Costel Istrate / Language(s): English / Publication Year: 0

Keywords: micro-enterprises revenues tax; tax simplification; tax compliance costs; corporate income tax;

Corporate income tax tends to become more complex and expensive, especially for small businesses. Also, for these companies, the probability of reporting a tax loss is quite high, in Romania. In these circumstances, the tax authorities created a micro-enterprise revenue tax (MERT), applicable since 2001 to companies with revenues below 100,000 euros and which still meet other eligibility conditions. After more than 10 years in which the number of companies subject to this tax was quite small (somewhere around 10% of the total number of taxpayers), the lowering of the threshold to EUR 65,000 and the introduction of the mandatory character of MERT led to a massive increase in the share of companies that owed this tax. On this occasion, businessmen discovered the advantages of such taxation: lower compliance costs, controllable tax burden, relatively low taxes paid, especially after the increase of the threshold to 1,000,000 euro. However, the MERT brought to the budget only insignificant amounts in relation to what is collected from the corporate income tax, which is why the authorities decided to lower the threshold from EUR 1.000.0000 to EUR 500,000, which was not necessarily to the liking of the entrepreneurs. Looking for other examples of income taxation, I found similar situations, with many differences, however, in other states. In Europe, we have at least Latvia and Portugal that also simplify the taxation of small businesses, but also a lot of other countries where simplification of taxation is done in different ways than MERT. In France, the revenues of large digital firms are already taxed, and Latin America offers many examples of complementary taxation of firms' revenues, instead of taxation of profits.

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A BRIEF LITERATURE REVIEW ON THE PROXIES USED TO MEASURE THE CORPORATE INCOME TAX AVOIDANCE

A BRIEF LITERATURE REVIEW ON THE PROXIES USED TO MEASURE THE CORPORATE INCOME TAX AVOIDANCE

A BRIEF LITERATURE REVIEW ON THE PROXIES USED TO MEASURE THE CORPORATE INCOME TAX AVOIDANCE

Author(s): Costel Istrate / Language(s): English / Publication Year: 0

Keywords: corporate income tax; tax avoidance/tax evasion; book-tax differences; effective tax rate.

In developed countries, corporate income tax (CIT) represents an important source of revenues to public budgets: in 2020, CIT brought to the budgets about 2.4% reported to the GDP. CIT was and still is one of the most appropriate taxes in terms of the possibilities to reduce the amounts paid, to report figures that say nothing to the less initiated in sophisticated financial reporting techniques. Otherwise, we would not see a series of international, regional and national regulations trying to limit the proportion of the tax avoidance (TA) or of the tax evasion (TE). The definition of TA/TE is not achieved uniformly in regulations or literature. Following Hanlon & Heitzman (2010), I aim to identify in the literature definitions of TA, its forms, as well as indicators by which it can be measured.In the study, I will address the definition and characterization of corporate income tax avoidance, then I will focus on the variables used in literature to measure or estimate corporate income tax avoidance, on the financial or non-financial, microeconomic or macroeconomic indicators that influence TA, but also on those on which TA has effects.

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DETECT THE TENTATIVE BEFORE BECOMING REAL:
A MACHINE LEARNING APPROACH FOR PHISHING EMAIL DETECTION IN ROMANIAN HEALTHCARE

DETECT THE TENTATIVE BEFORE BECOMING REAL: A MACHINE LEARNING APPROACH FOR PHISHING EMAIL DETECTION IN ROMANIAN HEALTHCARE

DETECT THE TENTATIVE BEFORE BECOMING REAL: A MACHINE LEARNING APPROACH FOR PHISHING EMAIL DETECTION IN ROMANIAN HEALTHCARE

Author(s): George B. Mertoiu,Gabriela Mesnita / Language(s): English / Publication Year: 0

Keywords: phishing detection; machine learning; healthcare; Romania;

Phishing attacks pose a significant threat to individuals and organizations, and their accurate and effective detection is crucial to preventing data breaches and financial losses. With the increasing use of email as a communication channel, phishing attacks have become more widespread and sophisticated. Our study addresses the use of machine learning-based models to detect phishing emails by analyzing the text of the message. A characteristic of the study is given by the fact that it uses a dataset composed of private emails in Romanian, obtained from public institutions in the field of health. Since the models were applied to the text, natural language processing techniques specific to the Romanian language were used to extract the features. The results obtained highlighted that some models outperform others in terms of accuracy, underlining the importance of choosing a machine learning approach for phishing detection in a given language. The conclusions of this study can support research for the development of effective phishing detection tools for Romanian-speaking users and organizations.

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HARNESSING AI TO OPTIMIZE INTERFACE DESIGN: A COMPARATIVE ANALYSIS OF TASK COMPLETION TIME ACROSS INTERFACE TYPES

HARNESSING AI TO OPTIMIZE INTERFACE DESIGN: A COMPARATIVE ANALYSIS OF TASK COMPLETION TIME ACROSS INTERFACE TYPES

HARNESSING AI TO OPTIMIZE INTERFACE DESIGN: A COMPARATIVE ANALYSIS OF TASK COMPLETION TIME ACROSS INTERFACE TYPES

Author(s): Sabina-Cristiana Necula / Language(s): English / Publication Year: 0

Keywords: artificial intelligence; interface design; task completion time; user experience;

This article investigates the potential of artificial intelligence (AI) in optimizing interface design to enhance task completion time across various types of interfaces. By examining the characteristics, strengths, and weaknesses of each interface type and the potential integration of AI, we aim to provide insights into how AI can be leveraged to improve user experience and task efficiency. We will discuss the influence of AI on Graphical User Interfaces (GUIs), Command Line Interfaces (CLIs), Voice User Interfaces (VUIs), Gesture-based Interfaces, Haptic Interfaces, and Mixed Reality Interfaces (Augmented Reality and Virtual Reality). Through a review of existing research and case studies, we explore the current state of AI integration in interface design and future opportunities for enhancing task completion time and overall system usability.

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FISCAL RISK ANALYSIS – REASON FOR DANGER OR OPPORTUNITY FOR SAFEGUARDING?

FISCAL RISK ANALYSIS – REASON FOR DANGER OR OPPORTUNITY FOR SAFEGUARDING?

FISCAL RISK ANALYSIS – REASON FOR DANGER OR OPPORTUNITY FOR SAFEGUARDING?

Author(s): Cristina Oneţ / Language(s): English / Publication Year: 0

Keywords: fiscal behavior; fiscal risk; evaluation criteria; risk classes; risk analysis; fiscal inspection;

This paper aims to provide an x-ray of the fiscal legislation regarding fiscal risk and the risk analysis that becomes the main (only) criterion for the development of the fiscal inspection program carried out by the fiscal bodies of the state. Thus, the work includes an analysis of concepts such as: taxpayer's fiscal behavior, fiscal risk, risk criteria, risk classes and subclasses, all intended to provide tools for carrying out a risk analysis based on special procedures.The fiscal legislation adopted up to this moment allows us to understand the goal pursued by the national legislator starting from the recent regulations adopted at the European level. It is about the efficiency of tax debt collection activities, about the efficiency of the exchange of information in fiscal matters between the fiscal authorities of the member states, as well as about the profound and essential change in the fiscal behavior of taxpayers.At the same time, this analysis highlights the shortcomings of this new taxpayer evaluation system, its transparency, as well as the means and instruments of defense in the face of pressures that may be exerted by the fiscal body, or even in the face of possible abuses that could directly and majorly affect some taxpayers.Therefore, this paper presents all the relevant information in this matter, but also includes a critical analysis of the national regulations that were recently adopted in the context of the European regulations of recent years. These are intended to limit or even eliminate the erosion of tax bases in the effort to combat tax evasion or even tax fraud, that which affects national public budgets, but also that which directly or indirectly affect the budget of the European Union.

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TOWARDS THE IMPLEMENTATION OF ROBOTIC PROCESS AUTOMATION IN THE PUBLIC SECTOR OF EUROPEAN COUNTRIES: BENEFITS, CHALLENGES, AND BEST PRACTICES

TOWARDS THE IMPLEMENTATION OF ROBOTIC PROCESS AUTOMATION IN THE PUBLIC SECTOR OF EUROPEAN COUNTRIES: BENEFITS, CHALLENGES, AND BEST PRACTICES

TOWARDS THE IMPLEMENTATION OF ROBOTIC PROCESS AUTOMATION IN THE PUBLIC SECTOR OF EUROPEAN COUNTRIES: BENEFITS, CHALLENGES, AND BEST PRACTICES

Author(s): Vasile-Daniel W. Păvăloaia / Language(s): English / Publication Year: 0

Keywords: Robotic Process Automation; Public Process Automatization; IT for public sector; RPA case studies;

Robotic Process Automation (RPA) is a rising technology with immense potential in bringing significant benefits to the public sector, worldwide. Although RPA implementations in the public sector are still in early stages, several European countries have already made significant progress in this domain. The manuscript aims to explore the benefits and challenges associated with RPA implementations, such as improving efficiency and reducing costs while ensuring that job loss avoidance. Further, the manuscript outlines future paths regarding the implementation of RPA in the public sector, with an emphasise on the European countries.

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