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DG Regional Policy at the European Commission published a Report on Bulgaria's progress on the Renewable Energy Sources (RES) and Energy Efficiency in Buildings and an Evaluation Report on the Achievements of the Cohesion Policy in Bulgaria. The two reports were prepared by CSD experts in the framework of the Expert Evaluation Network delivering policy analysis on the performance of the Cohesion Policy 2007 - 2013. The report provides an overview of the available support by the EU Structural Funds and the national instruments promoting RES and energy efficiency in buildings. It also describes the legislative framework and the operation of various state institutions in this area. Tthe report lists the remaining challenges to the management authorities, the businesses and the households which aim to utilize more efficiently the EU financial assistance and to reduce the energy poverty in the country.
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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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Accounting consolidation by reporting relevant financial information about the group, has been a model for tax authorities. From a fiscal point of view, we could identify at least three distinct situations about the groups and the transactions between the components of a group of companies: fiscal definition of the affiliated persons, fiscal treatment for the VAT groups and fiscal treatment for income tax groups. In the case of the transactions between affiliates, the fiscal rules allow the tax authorities to restate some information, in order to calculate taxes on a fair base. Starting with 2007, the Romanian fiscal code introduces the notion of VAT unique fiscal group, i.e. designate legally independent persons, but with close financial, economic and organizational links (with a threshold of 50% in the voting rights). This group can be considered as a single taxable person, the major advantage representing it the opportunity to offset the payable VAT and the VAT to be arising recovered from different components of the VAT fiscal group. Finally, the Romanian tax authorities introduced, in 2018, in the fiscal code the chapter that allows the recognition in Romania of the tax group in the field of corporate income tax. The threshold of the voting rights in this case is 75% and the group have the opportunity to calculate and to pay a single tax for the entire group, eventually offsetting the profits of some components against the tax loss of another component.
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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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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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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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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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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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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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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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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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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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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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The aim of the chapter is to discuss the process of preparing and implementing the development strategy for the city of Lodz by the year 2030+. The document was written and adopted as one of the first in the country after the amendment of the act on the development policy planning. The preparation of the document was a long-lasting process, and one of the main challenges faced by its authors was to find an approach that would keep the strategy up-to-date also after facing unpredictable occurrences and shocks. The draft strategy was developed in a mixed participatory and expert model. Public consultations were announced four times during the work on the document. The vision of the strategy states that Lodz is to be a co-created city that fully uses all available resources. The main basis for development is social capital, and the city’s competitiveness is to be built on the maximum use of all its resources. The strategy assumes the implementation of 4 strategic goals, formulated in response to the questions: “How to survive? How to develop? How to be attractive? How to offer something extraordinary?”. The document contains all the compulsory components, including a spatial model consistent with the Study of the Conditions and Directions of Spatial Development. Such a structure of the strategy was approved during public consultations. Nevertheless numerous proposals of the participants of the consultations was submitted, what allowed to upgrade the document in particular ideas and notes. The Development Strategy for the City of Lodz 2030+ sets the framework for the decade of the city development, staying in line with higher-level strategic documents. According to the document, Lodz is to be a sustainable city with a high quality of life, taking care of spatial development discipline, which will bring the effectiveness in use of its infrastructure. Due to the fundamental role assigned to the co-management of the city by residents, it will be crucial to find the right formula for effective cooperation.
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Purpose: The chapter explores the resilience of Poland’s economy to external shocks, focusing on the tourism sector. It aims to compare the impact of various crises, such as the financial crisis, sovereign debt crisis, COVID-19 pandemic, and the war in Ukraine, on tourist arrivals in Poland, Lithuania, Spain, and Portugal. Design/methodology/approach: Employing a Vector Autoregression (VAR) model and Impulse Response Functions (IRFs), the study analyses the effects of these crises on Gross Domestic Product (GDP) and foreign tourist arrivals (ARR). Data from the Eurostat Dissemination Database, spanning from Q1 2006 to Q4 2022, is used, with adjustments for seasonality and crisis-specific dummy variables. Findings: The research reveals notable differences in how these economies, with varying tourism dependencies, respond to external shocks. Tourism-dependent countries like Spain and Portugal exhibited greater sensitivity in their GDP and ARR to these shocks compared to less reliant countries like Poland and Lithuania. Research limitations/implications: The study’s scope is limited to four European countries and specific crises, suggesting the potential for broader future research. Practical implications: The findings offer valuable insights for policymakers and tourism industry stakeholders, aiding in the development of strategies for crisis mitigation. Social implications: The chapter underscores the importance of resilient economic structures and policies in mitigating the broader social and economic impacts of crises. Originality and value: This chapter provides unique insights into economic resilience in the tourism sector during crises. Its comparative analysis across different European countries offers valuable perspectives for economists, policymakers, and researchers in understanding the dynamics of economic resilience and crisis management in tourism-dependent economies.
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Purpose: The aim of this chapter is to empirically verify the thesis (set out in the previous work) regarding the substitution changes in the tourism market caused by the COVID-19 pandemic. The question was posed as to whether the travel substitution caused by the pandemic concerned substitution internal or external to the offer of the tourism market. Design/methodology/approach: Qualitative research was conducted on the supply side and the demand side of the tourism market. The supply-side research comprised a direct (non-standardised) interview among representatives of the three main tour operators organising tourist trips on the Polish market. The demand study used a direct standardised interview method using an interview questionnaire. Findings: The results of the research showed internal substitution processes in the tourism market triggered by the COVID-19 pandemic. The changes affected trips to a slightly greater extent in 2020 than in 2021. The research showed lower external substitution, meaning that during the pandemic consumers did not want to give up tourism trips. Research limitations/implications: The research confirms the findings of other authors that the pandemic treated as a transformative force in tourism and hospitality, while the relatively short time after its end prevents long-term conclusions. Practical implications: The results can be used by service providers, to anticipate changes caused by contingencies, as well as to predict trends in tourism product design. Social implications: The research indicates the direction of change that a pandemic may provide a starting point for further observations. Originality and value: Most of the analysis is limited to quantitative phenomena related to the reduction of tourism trips as a result of the COVID-19 pandemic. The originality of the article is based on the analysis of the substitution processes in the tourism market by internaland external substitution. The added value is the simultaneity of the study on both the demand and the supply side of tourism.
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