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PUBLICITY (TRANSPARENCY) OF CROSS-BORDER INSOLVENCY PROCEEDINGS

PUBLICITY (TRANSPARENCY) OF CROSS-BORDER INSOLVENCY PROCEEDINGS

PUBLICITY (TRANSPARENCY) OF CROSS-BORDER INSOLVENCY PROCEEDINGS

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

Keywords: publicity; insolvency procedures; cross-border insolvency; jurisdiction; European case-law; harmonisation; cross-border business relations;

The article insists on the legal solutions of the transparency of the cross-border insolvency. In this study, there were researched issues regarding the existing regulatory framework of the conditions of the cross-border insolvency publicity in the Republic of Moldova and the most important analysis being focused on the provisions of the European and international regulatory framework, which demonstrates a tendency to publish the information on the insolvency procedure, in particular those with international character. The convention of the Nordic states also includes provisions regarding the publicity of bankruptcy proceedings in the contracting states where the debtor owns assets, the disposition of insurance measures, legal assistance and the recognition of judgments between the contracting states. The publicity of the procedures in a sensitive matter subject to the internal legal framework, however at the international level this subject is not a very widespread since it involves additional time and additional costs as well as confidential issues of the parties (foreigners). The author finally comes with conclusions that can be implemented in both international and national regulations regarding transparency and publicity of the procedures in the insolvency process which comes out to be difficult and involved international issues and problems.

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ANALYSIS OF THE HEALTHCARE SYSTEM IN ROMANIA FROM THE PERSPECTIVE OF PREPARING THE HOSPITAL MEDICAL INFRASTRUCTURE AND HUMAN RESOURCES
FOR THE COVID-19 CRISIS

ANALYSIS OF THE HEALTHCARE SYSTEM IN ROMANIA FROM THE PERSPECTIVE OF PREPARING THE HOSPITAL MEDICAL INFRASTRUCTURE AND HUMAN RESOURCES FOR THE COVID-19 CRISIS

ANALYSIS OF THE HEALTHCARE SYSTEM IN ROMANIA FROM THE PERSPECTIVE OF PREPARING THE HOSPITAL MEDICAL INFRASTRUCTURE AND HUMAN RESOURCES FOR THE COVID-19 CRISIS

Author(s): Claudia Boghicevici / Language(s): English / Publication Year: 0

Keywords: public health; Covid-19 crisis; health infrastructure; economy;

One of the most critical factors for the development and well-being of society is represented by the healthcare system, which has recently beFcome a huge sector. The budget allocated by each country for healthcare expenditure varies according to their level of development, it covers a significant part of the total budget. The health system and its infrastructure are under enormous pressure due to the rising costs of providing healthcare, increasing demand for health services, demographic changes and social inequalities, but healthcare is a vital public service. The main task of modern healthcare is to improve lifestyle and quality of life by providing current medical services at affordable prices. The objective of this paper is to analyze the healthcare system from the perspective of preparing the hospital medical infrastructure and human resources for the Covid-19 crisis based on specific external public audit methods. The Covid-19 crisis has dealt a shock to health systems, testing the adaptability and resilience of their key features. Detailed projections of resource and funding requirements can contribute to better long- term planning and sustainability of healthcare systems. Indicating that although destabilized, a health system can absorb the impact of shocks, recover, adapt and learn from this experience.

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THIRD PARTY LITIGATION FUNDING: PURCHASING A CONTENTIOUS CLAIM AS A FORM OF INVESTMENT

THIRD PARTY LITIGATION FUNDING: PURCHASING A CONTENTIOUS CLAIM AS A FORM OF INVESTMENT

THIRD PARTY LITIGATION FUNDING: PURCHASING A CONTENTIOUS CLAIM AS A FORM OF INVESTMENT

Author(s): Marius Brănici / Language(s): English / Publication Year: 0

Keywords: investment; litigation; finance;

This paper analyzes the institution of third party litigation funding, which is virtually unknown in Romanian law but is constantly evolving and frequently used in other states. This institution refers to cases in which a specialized funding company provides funds to a party that pursues a financial claim against another party in a national or cross-border litigation or arbitration case so that upon the successful conclusion of the case the funder gets a share of the damages awarded to the funded party. The issue of litigation funding is not a new one. However, using third parties to fund the pursuit of financial claims is a relatively new phenomenon, increasingly common in the world of litigation. This fast- paced growth – from a procedure specific only to certain areas of practice and certain jurisdictions to a phenomenon that has become a part of everyday activities – has motivated us to analyze and explore the way in which third party litigation funding works, focusing on elements related to the contentious claim as a financial asset and its purchasing by the professional funder as a form of investment, on the stages leading to the formation of the parties’ – the funder and the beneficiary – binding decision, as well as on the actual content of the funding agreement. Among the issues debated in relation to this institution there stand out the recent European Parliament resolution of 13 September 2022 with recommendations to the Commission on Responsible private funding of litigation, as well as the draft Directive annexed to the Resolution, which could lead to a considerable increase in the use of third party litigation funding in Europe.

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OPERATIONALISING ARTIFICIAL INTELIGENCE ETHICAL PRINCIPLES IN BUSINESS – A CONCEPTUAL FRAMEWORK

OPERATIONALISING ARTIFICIAL INTELIGENCE ETHICAL PRINCIPLES IN BUSINESS – A CONCEPTUAL FRAMEWORK

OPERATIONALISING ARTIFICIAL INTELIGENCE ETHICAL PRINCIPLES IN BUSINESS – A CONCEPTUAL FRAMEWORK

Author(s): Alexandru Constatin Ciobanu,Gabriela Mesnita / Language(s): English / Publication Year: 0

Keywords: artificial intelligence; ethics, framework; practice; business;

Historically, technology was always a key differentiator and an enabler for business or societal developments. With the rapid advancements in technology, businesses have been able to increase their efficiency, productivity, or profitability through automation and digitization. The European Union elaborated clear strategies that aims overall economic development trough digital transformation, one of the core technology components being Artificial Intelligence (AI). While the added value of AI technologies, in terms of optimization, efficiency, automation is clear and undeniable, there are different challenges related to the ethical aspect of AI use. Hence the AI ethics discussions are currently very present in the public space. A collection of different AI ethical frameworks was redacted either by the researchers or by governments or by the tech industry, but developing consistent AI ethical system is still a grey area. Some of the main challenges revealed by different researchers are related to the practical implementation of ethical principles in AI technologies during its lifecycle.This paper proposes a conceptual framework for operationalizing AI ethical principles in business contexts. The framework is based on a comprehensive literature review of existing AI ethical frameworks, which highlights the current gaps in their implementation. The proposed framework addresses these gaps by providing a step-by-step approach that can be easily integrated into existing business processes. It covers various stages of AI development, including problem formulation, data collection and preprocessing, model training, model evaluation, and deployment. The practical validation of the framework will be conducted in future work. The results suggest that the proposed framework can provide a systematic approach to operationalizing AI ethical principles in business contexts, thereby contributing to the development of responsible AI systems.

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ONLINE PLATFORMS – SUBJECTS OF THE E-CONTRACTS OR INTERMEDIARIES?

ONLINE PLATFORMS – SUBJECTS OF THE E-CONTRACTS OR INTERMEDIARIES?

ONLINE PLATFORMS – SUBJECTS OF THE E-CONTRACTS OR INTERMEDIARIES?

Author(s): Violeta Cojocaru,Aliona Cara-Rusnac / Language(s): English / Publication Year: 0

Keywords: online platforms; online intermediaries; digital contract; legal status; DSA; DMA;

The article will analyse the legal framework and trends of online platforms. There will be presented new directions of online platforms that have the role to connect and to facilitate the dialog between the sellers and consumers. The importance and usage of the platforms have accelerated at an unprecedented rate since the global pandemic started. Online platforms are gates to the new business stage for young companies. Taking into account the fact that online platforms include engines, social media, online financial services and more their status is still unclear, whether they are considered partners/subjects in e- contracts or intermediaries. Additionally, online platforms include specific risks and issues to the users as: dissemination of illegal content, products and service online, such as incitement to terrorism, infringements of IP rights, manipulation of platform’s system to amplify certain violence or self-harm messages, unfair business conditions for business users, unfair commercial practices, consumer protection rules ill-suited to digital world, tax avoidance, ineffective supervision of services, thus he Platform-to-Business Regulation, the Digital Services Act and the Digital Markets Act aim to address some of these gaps and form three key legislative initiatives in the field of online platform regulation. Finally, the authors will compare the trends of the online platforms and will come up with solutions of the legal status of online platforms.

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THE ROLE OF ORGANIZATIONAL CULTURE IN MANAGERIAL DECISION MAKING IN PUBLIC HOSPITAL UNITS IN ROMANIA

THE ROLE OF ORGANIZATIONAL CULTURE IN MANAGERIAL DECISION MAKING IN PUBLIC HOSPITAL UNITS IN ROMANIA

THE ROLE OF ORGANIZATIONAL CULTURE IN MANAGERIAL DECISION MAKING IN PUBLIC HOSPITAL UNITS IN ROMANIA

Author(s): Daniela Diac (Hutu),Marinela Carmen Cumpat,Maria Ana Cumpat / Language(s): English / Publication Year: 0

Keywords: economy; organizational culture; managerial decision making; health; health system;

The national and global economy, as well as the health status of the population, are influenced and in turn influence hospital units. Thus, managers of public hospital units in Romania must manage the most efficient use of available resources, with beneficial effects on society. Aspects such as high quality of care at the lowest and most competitive cost, a high degree of performance, medical services similar to hospitals abroad, with the constraint of often insufficient material resources, the involvement of the political factor, uncertainties in the economic field, as well as an arsenal of rules and regulations that determine lengthy procedures, organizational culture, are factors that put pressure on managerial decision making. The interest in addressing this topic was generated by the importance of cultural elements and how they can influence the effectiveness of employees and thus the institution. We believe that the performance of hospital activity is influenced by the way the manager makes decisions as well as by the organizational culture. Therefore, considering the need to emphasize the importance of organizational culture in public hospital units in Romania that can provide the basis for the development of a theory of orientation of managerial decision-making towards performance, this article aims to: (1) review the literature in this field, (2) highlight the link between organizational culture and performance, and (3) develop the factors that influence managerial decision-making.

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GOVERNMENT EXPENDITURE ON ENVIRONMENTAL PROTECTION AND ENVIRONMENTAL PERFORMANCE. EVIDENCE FROM EU COUNTRIES

GOVERNMENT EXPENDITURE ON ENVIRONMENTAL PROTECTION AND ENVIRONMENTAL PERFORMANCE. EVIDENCE FROM EU COUNTRIES

GOVERNMENT EXPENDITURE ON ENVIRONMENTAL PROTECTION AND ENVIRONMENTAL PERFORMANCE. EVIDENCE FROM EU COUNTRIES

Author(s): Adina Dornean,Ada-Iuliana Popescu,Dumitru-Cristian Oanea / Language(s): English / Publication Year: 0

Keywords: government expenditure on environmental protection; environmental protection; environmental performance index; sustainable development;

During the last few years, environmental protection has become a much-debated topic at international, continental, and national level. The necessity of a green recovery is justified because such as COVID-19 virus had spread across borders, in the same way, the impact of climate change will be felt across the world. Thus, a green recovery is much needed based on policies that will simultaneously support economic recovery and environmental protection through investments in green projects. In this context, in December 2019, European Union (EU) launched the European Green Deal (EGD). In accordance with the EU’s environmental policies, one of the EGD goals is for Europe to become the world’s first ‘climate-neutral’ region, with net zero GHG emissions by 2050.As a result, every EU member state has to make efforts to first accomplish this objective at national level. In this article, we want to investigate if, at this time, the EU member states and their governments allocate more funds and spend more money for environmental protection. Furthermore, we will investigate if there is a correlation between the government expenditure on environmental protection and environmental performance, measured according to the environmental performance index (EPI). For this purpose, we will apply the sigma-convergence approach to highlight the evolution over time of the cross-national dispersion in environmental spending for the period 2012-2021. Also, we want to identify if there is correlation between governmental expenditure and EPI. The results show that countries with higher government expenditure on environmental protection recorded a higher environmental performance index (EPI).

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BEYOND THE NUMBERS: A BIBLIOMETRIC ANALYSIS OF NON-FINANCIAL INFORMATION PRACTICES

BEYOND THE NUMBERS: A BIBLIOMETRIC ANALYSIS OF NON-FINANCIAL INFORMATION PRACTICES

BEYOND THE NUMBERS: A BIBLIOMETRIC ANALYSIS OF NON-FINANCIAL INFORMATION PRACTICES

Author(s): Stephan Filser,Matthias Schmuck / Language(s): English / Publication Year: 0

Keywords: sustainability; corporate social responsibility;

Companies whose core business contributes to social grievances or impacts the environment, put their reputation, bottom line, and stock market value at risk, and in extreme cases even threaten their very existence. Studies have shown that environmental and social issues are now significant "non-financial" aspects with an impact on a company value. Dialogue with stakeholders to achieve or improve sustainability performance is an increasingly important factor affecting the risk-opportunity constellation and influencing access to capital and the cost of capital. Therefore, transparency on sustainability factors is increasingly emerging as a success factor in corporate finance. There are different terms around corporate responsibility: Corporate Sustainability (CS), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting (CSR-D), Corporate Citizenship (CC), Environment Social and Governance (ESG), Corporate Social Initiatives (CSI), or simply non-financial (NF). In the absence of internationally uniform definitions, there are even more interpretations of what they entail. A directive of the European Union from June 2022 regarding corporate sustainability reporting obligations might lead to a more standardized way of non-financial reporting methods internationally. This study explores the question of what the above-mentioned concepts mean in terms of content, how they differ and where the respective focal points lie. The aim is therefore to identify the scientific literature indexed in Scopus with the help of a bibliometric analysis as well as to analyze it to identify the most important topics and their weighting on economic sustainability. Another objective is to understand the conceptual structure of the different concepts and to identify the knowledge base for their use in core economic business, i.e., to determine how they are currently used. The originality of this research is that our approach is unique now and the assimilation of the above concepts is a very clear sign of manifestation for sustainable business.

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ANALYSIS OF REPORTING TRANSPARENCY IN FINANCIAL AUDIT THROUGH KAM AND GENDER DIFFERENCES

ANALYSIS OF REPORTING TRANSPARENCY IN FINANCIAL AUDIT THROUGH KAM AND GENDER DIFFERENCES

ANALYSIS OF REPORTING TRANSPARENCY IN FINANCIAL AUDIT THROUGH KAM AND GENDER DIFFERENCES

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

Keywords: gender differences; audit report; transparency in audit reporting; key audit matters (KAM); conservatism; audit opinion;

One of the dimensions of quality reporting in financial auditing is the transparency of information presented in audit reports by financial auditors. In recent years, in order to improve transparency in financial auditing, and thus increase the quality of audit reports, regulators have established that a separate section of the audit report is reserved for key audit matters (KAMs). KAMs are those matters which, based on the auditor's professional judgement, are of most importance to the audit of the financial statements for a period and are selected from among the matters discussed with those charged with governance. The quality of audit reporting, as measured by ensuring transparency, may also be influenced by the characteristics that women may have in comparison to men of being prudent, careful, rigorous and more analytical. This study investigates the relationship between gender differences and transparency in audit reporting by presenting Key Audit Matters that support the audit opinion. The sample consists of companies listed on the regulated market of the Bucharest Stock Exchange from 2016-2021, and the results show that there is an influence of gender differences on financial audit transparency, in that female auditors tend to present information that is more transparent and follows the accounting principle of prudence when detailing Key Audit Matters.

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EXPLORING THE CHALLENGES OF AGILE PROJECT MANAGEMENT IN SOFTWARE AND NON-SOFTWARE DEVELOPMENT CONTEXT

EXPLORING THE CHALLENGES OF AGILE PROJECT MANAGEMENT IN SOFTWARE AND NON-SOFTWARE DEVELOPMENT CONTEXT

EXPLORING THE CHALLENGES OF AGILE PROJECT MANAGEMENT IN SOFTWARE AND NON-SOFTWARE DEVELOPMENT CONTEXT

Author(s): Laura-Diana Radu,Daniela-Oana Popescu / Language(s): English / Publication Year: 0

Keywords: agile project management; challenge; software development; non-software context;

Agile project management (APM) has become increasingly popular among organizations due to the benefits it offers through the application of agile practices, principles, and values. These approaches are no longer limited to software project development. They are being applied in various fields such as education, human resources, research, healthcare, public relations, and production. By using an empirical approach, APM provides a significant level of adaptability that makes it suitable for a wide range of projects. Although agile values and practices are beneficial, their successful implementation depends on adapting them to the specific needs of the company, team, and project. In many cases, a hybrid project management framework that combines different approaches is preferred to create adaptive methods that cater to the specific needs of the project and project team. Nevertheless, the complexity and scale of projects can create more challenges to implementing agile practices. When selecting an agile framework, whether hybrid or not, it is essential to conduct a rigorous analysis that identifies the necessary adaptations and estimates the potential impact of those changes. This analysis is critical to ensure successful implementation and effective project management, aiming to complete projects within the established timeline and cost constraints while ensuring successful implementation and usage. The benefits of agile methodologies have been significant, particularly in software project development and other fields that require flexibility and adaptation. This study aims to enhance understanding of the challenges involved in APM, both in software development and non-software contexts.

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THE EFFECTS OF SUBSEQUENT EXTERNAL FINANCIAL CONTROL

THE EFFECTS OF SUBSEQUENT EXTERNAL FINANCIAL CONTROL

THE EFFECTS OF SUBSEQUENT EXTERNAL FINANCIAL CONTROL

Author(s): Dragos Lucian Radulescu / Language(s): English / Publication Year: 0

Keywords: control; thoroughness; legality; institution; public;

Being a component of economic control, financial control is based on a better knowledge of the ways of managing material or financial means by public institutions, as a means of preventing deficiencies, analyzing legality and finally restoring it when was violated.In another sense, the ways of respecting the application of the legislation in the matter, and strengthening the discipline related to the organization of public units, in order to obtain more efficient results, are considered.The article analyzes the validity and legality of some contrary control reports issued at the level of the county audit chamber, given that the respective public unit was subjected to periodic external controls that aimed at the same legal objectives.

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MARKETING FACTORS ENCOURAGING GIRLS TO BE MORE ENGAGED IN PHYSICAL ACTIVITY

MARKETING FACTORS ENCOURAGING GIRLS TO BE MORE ENGAGED IN PHYSICAL ACTIVITY

MARKETING FACTORS ENCOURAGING GIRLS TO BE MORE ENGAGED IN PHYSICAL ACTIVITY

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

Keywords: frequency of physical activity of girls; girls’ sports; marketing and advertising; behavioral change; Athena project in Israel.

This paper aims to gain deeper insight of the marketing factors that impact the frequency of physical activity among girls aged 6-12 in Israel. It is based on the understanding that regular engagement in physical activity is essential for both mental and physical health, and that starting at a young age is recommended. The research instrument is a semi- structured interview, designed to explore marketing factors that can encourage greater involvement of Israeli girls and young female adolescents in physical activity. The interviews have been conducted between July 2021 and March 2022 with a diverse range of individuals. The participants are girls involved in competitive sports, parents of competitive girls, women who have previously been active players, and decision-makers in academia and sports management positions. The research findings indicate three main themes obtained from the interviews regarding marketing. These themes highlight the importance of: Branding physical activity as a culture of routine; 2. Promoting physical activity as a local culture; 3. Branding physical activity as a health promoter. It is widely acknowledged that sports play a crucial role in promoting a healthy lifestyle, especially when introduced to children at an early age for the purpose of cultivating lifelong healthy habits. This paper aims to provide insights into effective marketing techniques that can be applied on the state and local levels to promote an overall healthy lifestyle.

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INFLUENCE OF FINANCIAL-BANKING STABILITY ON ECONOMIC DEVELOPMENT

INFLUENCE OF FINANCIAL-BANKING STABILITY ON ECONOMIC DEVELOPMENT

INFLUENCE OF FINANCIAL-BANKING STABILITY ON ECONOMIC DEVELOPMENT

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

Keywords: economic development; macroeconomic indicators; financial stability; multivariate regression;

From an economic point of view, the countries of Central and Eastern Europe show a similar level of prevention, perception but also response to more or less anticipated situations, which have characterized these last decades. It is true that some of these are also part of the Schengen Area (Hungary, respectively Slovakia) not only of the European Union (Romania, respectively Bulgaria). However, the manifestation of socio-political phenomena, fueled by the crisis, the pandemic, demonstrated that all these countries are equally affected, and the decisions taken led, on the one hand, to mitigating and even limiting the negative effects, and on the other hand, to an economic growth, starting from 2021, which is around the European Union average. Thus, the study proposes, based on multivariate regression, to analyze both the influence of macroeconomic indicators on the economic environment, as well as the influence of financial stability on sustainable development at country and regional level. The reference period includes the years: 2001 - 2021, with an annual data frequency.

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EXPLORING EUROPEAN INTEROPERABILITY REFERENCE ARCHITECTURE (EIRA)

EXPLORING EUROPEAN INTEROPERABILITY REFERENCE ARCHITECTURE (EIRA)

EXPLORING EUROPEAN INTEROPERABILITY REFERENCE ARCHITECTURE (EIRA)

Author(s): Cătălin Strîmbei / Language(s): English / Publication Year: 0

Keywords: EIRA; Public Services; eGovernment; Software Interoperability; Application Integration; SOA;

EIRA stands for European Interoperability Reference Architecture and represents a European Union Commission initiative concerning public services integration. In fact, the European Commission (DG Informatics) started the ISA2 Programme (Interoperability Solutions for Public Administrations, Businesses, and Citizens). In this context, the new European Interoperability Framework was first elaborated and stated several directing principles or recommendations. There are twelve underlying principles of the EIF such as subsidiarity and proportionality, openness, transparency, reusability, technological neutrality and data portability, user-centricity, inclusion and accessibility, security and privacy, multilingualism, administrative simplification, preservation of information, and assessment of effectiveness and efficiency.Subsequently, EIF was implemented by the EIRA. This reference architecture represents a metamodel defining the architectural building blocks (ABBs) to build interoperable e- Government systems. EIRA is aligned with the principles of TOGAF (The Open Group Architecture Framework) and follows a technology and product-neutral, and service- oriented architecture (SOA) style.Consequently, to implement public and government services, the EU offers a computing- oriented definition of such an architecture as an extension of the open-sourced ArchiMate® model. The specific viewpoints formalized by ArchiMate model refer for example to the Interoperability Privacy viewpoint, Interoperability Governance viewpoint, Interoperable European Solution viewpoint, and Interoperability Security viewpoint.EIRA should support the following activities: (1) designing, (2) assessing, (3) communicating and sharing, and (4) discovering and reusing of eGovernment solutions. The specialists targeted are Enterprise Architects as well as Solution Architects, Business Analysts, and Portfolio Managers.

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POSSIBILITIES OF IMPLEMENTING SUSTAINABILITY MANAGEMENT IN EDUCATIONAL AND PUBLIC HEALTH INSTITUTIONS

POSSIBILITIES OF IMPLEMENTING SUSTAINABILITY MANAGEMENT IN EDUCATIONAL AND PUBLIC HEALTH INSTITUTIONS

POSSIBILITIES OF IMPLEMENTING SUSTAINABILITY MANAGEMENT IN EDUCATIONAL AND PUBLIC HEALTH INSTITUTIONS

Author(s): Alina Suslenco / Language(s): English / Publication Year: 0

Keywords: sustainability management; higher education institution; sustainability assessment; public health;

The present paper represents a complex theoretical-practical approach, focused on elucidating the possibilities of implementing sustainability management in higher education institutions and in the public health system. Just as sustainability represents a fundamental premise in the creation of the green economy, a valence of the EU-2030 Agenda, we believe that public institutions must, in turn, align their policies, action plans, with the approach of achieving sustainability. The purpose of the research is to highlight the possibilities of implementing sustainability management in higher education institutions and those in the public health system. The objectives of the research are: researching of conceptual approaches regarding sustainability management; elucidating the methods of achieving sustainability in public institutions; highlighting the specifics of sustainability management in institutions in the public system; highlighting the challenges of implementing sustainability management in public institutions. The general hypothesis of the research is Ho: sustainability management is the fundamental factor for increasing the competitiveness of higher education institutions and public institutions. The epicenter of the research was based on the theoretical research of the main aspects of sustainability management, complemented by the empirical one, focused on the research of the main challenges in the implementation of sustainability management in public institutions. As a research method, we used content analysis, analyzing the official reports of public institutions, which allowed us to evaluate the possibilities of implementing sustainability management in public institutions. In the conclusions, we can reiterate that sustainability management is the fundamental pillar of ensuring the competitiveness of the economy, basic premises in the creation of the green economy. Thus, as a result, we believe that institutions in the public system must urgently implement sustainability management, which will help them become competitive, credible, attractive on the national market, as well as on the international one. Aligning policies, activities, public institutions with the approach of achieving sustainability, will help public institutions to increase their strategic competitiveness, notoriety, as well as to increase consumer trust in the services offered.

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THEORETICAL AND JURISPRUDENTIAL ASPECTS IN THE MATTER OF INSURANCE MEASURES IN CRIMINAL PROCEEDINGS - ECHR PRACTICE

THEORETICAL AND JURISPRUDENTIAL ASPECTS IN THE MATTER OF INSURANCE MEASURES IN CRIMINAL PROCEEDINGS - ECHR PRACTICE

THEORETICAL AND JURISPRUDENTIAL ASPECTS IN THE MATTER OF INSURANCE MEASURES IN CRIMINAL PROCEEDINGS - ECHR PRACTICE

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

Keywords: insurance measures; criminal process; reparation of damages; crime; European Court of Human Rights;

The taking of protective measures in the criminal process is allowed in order to repair the damage caused by the crime, in order to special confiscation and to guarantee the execution of the fine, as well as to guarantee the execution of judicial expenses. Most of the crimes committed are resulting crimes, that is, crimes that generate material or moral damages. According to the legal provisions in the matter, reparation of the damage is done in kind (restitution of things, restoration of the situation prior to the commission of the crime, etc.) or by paying monetary compensation, if reparation in kind is not possible. The Romanian legislator explicitly regulates the conditions for obtaining, maintaining, revoking and replacing them, but in the internal practice of judicial bodies we have reported violations of internal legal provisions, as well as a non-compliance with those pronounced by the European Court of Human Rights in the matter. Through this study, we aim to show jurists, but also legal practitioners, those concrete situations in which either the prosecutor or the court failed to comply with the legal provisions, thus violating the rights established by law for the suspect or defendant, the civilly responsible party or other persons. In this sense, we will present aspects of internal practice, but also ECHR practice.

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THE ACCOUNTING JOB – END OR A NEW BEGINNING?

THE ACCOUNTING JOB – END OR A NEW BEGINNING?

THE ACCOUNTING JOB – END OR A NEW BEGINNING?

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

Keywords: Artificial Intelligence; data analysis; digitalization;

The World Economic Forum launched on May 3, 2023, the "Future of Jobs Report" which, based on a study applied to 803 representative companies from 45 economies, brings to analysis some shocking data regarding the evolution of the job market at global level. Thus, a simple arithmetic shows that the volume of 69 million new jobs predicted to be created in the next five years is dwarfed by the loss of 83 million positions, thus resulting in a disappearance of 14 million jobs. Motivated by the fact that Accounting, bookkeeping, and payroll clerks are among the most affected fields, the article analyzes the current position of this field of activity in relation to the new digital transformations and seeks to identify survival niches. In this sense, the needs of professional training are identified as well as how the process automations generated by digitization and AI can lead to the total or partial reinvention of the accounting profession.

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THE SILVER ECONOMY AND ITS IMPORTANCE TO SOCIETY

THE SILVER ECONOMY AND ITS IMPORTANCE TO SOCIETY

THE SILVER ECONOMY AND ITS IMPORTANCE TO SOCIETY

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

Keywords: economy; silver economy; active aging; health;

Based on the need for a prosperous economy and society, the medical system is one of the important factors in maintaining the health of the population, which is essential to the economy. The modern organization of society, aimed at increasing productivity, intensity, and quality of work, leads to early wear and aging of the human body, an increase in the frequency of illnesses, and thus, most of the time, early retirement from the labour field. In this sense, the ways of financing the health sector are important for the expansion of the network of medical services, the creation of medical, social, and professional recovery systems, the continuous improvement of the health sector, and the activation of people for a longer period of time in their work fields. By developing this article, the authors propose to trace the formation of the silver economy concept, the evolution of retirement, active aging that has a significant contribution to the economy, as well as their repercussions on the economy. It is obvious that active aging took shape from the need for a balance in the economy regarding retirement cases. The evolution of relations related to the labour market against the background of economic and social development is necessary to lead to an increase in interest in ensuring an optimal standard of working and living conditions for the population in order to reduce the repercussions of a low standard of living on the economy, by reducing the force of work.

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SELF-RATED HEALTH AND HEALTH INDEX – A REVIEW

SELF-RATED HEALTH AND HEALTH INDEX – A REVIEW

SELF-RATED HEALTH AND HEALTH INDEX – A REVIEW

Author(s): Paula Viziteu / Language(s): English / Publication Year: 0

Keywords: self-rated health; health index; systematic review; health policy making;

Self-rated health as a statistical variable commonly occurs in medical field research. Hence observing the health measures that have been featured in studies over the past few years is essential for future research. Having an overview of Self-Rated Health (SRH) is a great way to provide further solution for new approaches. This Systematic Review contributes to the literature related to health measures by summarizing the latest relevant papers published between 2018 and 19th April 2023 regarding SRH and other health approaches. Monitoring the health measures used in the relevant articles for past years and observing their frequency helps to find out if there is a need to create a better health measure. 598 open access English papers were found on Scopus by searching the terms „health index” and „self-rated health” from 2018 to 19th April 2023. The steps for this systematic review include the selection of literature, the inclusion/exclusion criteria, the screening of the SRH and other health measures of approaches and the data extraction. The review question is regarding the evaluation of SRH in comparison with other approaches: “Does SRH occur more in this sample than other health approaches?”. The aim of this review is to provide researchers and health policy makers an overview of the SRH used in latest research on Scopus by searching for both subjective and objective measure terms. The main finding was that for the selected articles the SRH is more common than the other health approaches. 77.4% of the examined abstracts include SRH and 22.6% include other health measures or health approaches or both - SRH and a different health measure or approach. A future research directive is to test a health index and compare it with the existing ones.

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CARBON PRICING IS A TOOL TO DECARBONIZE THE ECONOMY

CARBON PRICING IS A TOOL TO DECARBONIZE THE ECONOMY

CARBON PRICING IS A TOOL TO DECARBONIZE THE ECONOMY

Author(s): Natalia Zamfir,Pavel Zamfir / Language(s): English / Publication Year: 0

Keywords: carbon price; climate change; greenhouse gas emission; decarbonization; climate action law;

This article identifies the modality of putting a price on carbon for helping shift the burden of damage from GHG emissions back to those who are responsible for it and can avoid it. Implementation of carbon pricing instruments can be an effective tool for achieving 2030 more ambitious targets of reducing GHG emissions by 2030 set up in the updated NDC2 Nationally Determined Contribution from 2020 (NDC2). The high vulnerability to both climate and external shocks (dependence on imports for energy) is the biggest economic challenge of the Republic of Moldova.This article aims at providing the approach to the problem of the legislative framework in Moldova is under a transition period from a passive environmental approach to a new modern strategy by turning climate and environmental challenges into opportunities whiletaking fairness, solidarity and cost-effectiveness.There are no provisions on climatechange mitigation and adaptation in primary legislation and no legal basis which creates concrete impediments in the law-making process and in the implementation of new administrative procedures harmonized with the EU standards,This article identifies the modality of putting a price on carbon for helping shift the burden of damage from GHG emissions back to those who are responsible for it and can avoid it. Implementation of carbon pricing instruments can be an effective tool for achieving 2030 more ambitious targets of reducing GHG emissions by 2030 set up in the updated NDC2 Nationally Determined Contribution from 2020 (NDC2). The high vulnerability to both climate and external shocks (dependence on imports for energy) is the biggest economic challenge of the Republic of Moldova.This article aims at providing the approach to the problem of the legislative framework in Moldova is under a transition period from a passive environmental approach to a new modern strategy by turning climate and environmental challenges into opportunities while taking fairness, solidarity and cost-effectiveness. There are no provisions on climate change mitigation and adaptation in primary legislation and no legal basis which creates concrete impediments in the law-making process and in the implementation of new administrative procedures harmonized with the EU standards, in strengthening clear institution obligations in data management and low data accessibility. The Republic of Moldova should set priorities for implementing legislative measures related to climate change, taking into consideration the on-going debate on the Energy Community Decarbonization Roadmap and based on the process of recent EU candidacy admission of the RM.We underline the necessity of elaborating on the new Climate Change Law, which will consolidate of adopted legal framework to implement measures to reduce greenhouse gas emissions by sources and enhancement of removals by sinks at a level that would prevent dangerous anthropogenic interference with the climate system.

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