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A MANAGERIAL APPROACH ON ORGANISATIONAL CULTURE’S INFLUENCE OVER THE AUTHENTICITY AT WORK

Author(s): Nicoleta Dospinescu,Octavian Dospinescu / Language(s): English Publication Year: 0

If in previous studies the relationships between job characteristics and results were studied, in the current article we propose to set the focus on the authenticity of involvement in work. The pandemic has generated a rearrangement of personal values, another type of motivation and involvement in work. We aim to investigate the relationship between the organisational culture and the authenticity at work. Then the authenticity at work is analyzed in relationship with the work commitment and job satisfaction.Design/methodology/approach – We used in this quantitative research the answers of 127 Romanian employees to the survey. The data processing was done with IBM-Amos software.Findings – Results showed that authenticity has a relevant influence on the Job satisfaction.Research limitations/implications – The main limitation of this study is the relatively small number of respondents.Practical implications – The managers can use the results of the study to understand the importance of organisational culture on the authenticity at work and further implications in job satisfaction.

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THE INFLUENCE OF THE COVID-19 PANDEMIC ON THE RESILIENCE OF COMPANIES. A BIBLIOMETRIC ANALYSIS

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

The ability of companies to adapt to unfavorable situations in a relatively short time refers to organizational resilience. A resilient organization must withstand shocks, adapt, and have transformative capacity. Resilience is an important issue in different fields, and organizational resilience is a concept, which has become at the forefront of national and international research, over the years, especially during the period transversed by the COVID 19 pandemic. This paper thus aims to to contribute to the debates that take place on the topic of organizational resilience, through the bibliometric and visual analysis carried out on research in the direction of organizational resilience, collected from the WoS Core Collection database, from the last two years. Thus, the central objective of the paper starts from the question: What is the general trend of publishing research on organizational resilience in the world in a pandemic context? Through the use of the bibliometric method and visualization software for knowledge mapping, emerging trends in resilience research and organizational resilience under different aspects have been presented. The Covid 19 pandemic represents a vector both for companies that will maintain their business model and rely on economic growth, but also for those companies that will not survive.

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THE RELATIONSHIP BETWEEN JOB SATISFACTION AND JOB CHARACTERISTICS OF OLDER WORKERS IN EUROPEAN ORGANIZATIONS. A PERSPECTIVE ON GENDER DIFFERENCES

Author(s): Elisabeta Jaba,Christiana Brigitte Sandu / Language(s): English Publication Year: 0

This study aims to analyse the job satisfaction of older employees in Europe from the perspective of gender differences. The relationship between job satisfaction and various factors such as job characteristics, work environment, employees’ characteristics is of interest for human resource management in successful organizations. Previous studies on gender gap paradox show that women are more satisfied than men, even when controlling for job and personal characteristics. However, this phenomenon varies in time and among countries. The effects of several determinant factors on job satisfaction are estimated using ordinal logistic regression model applied on data from the Survey of Health, Ageing and Retirement in Europe (SHARE). The comparative analysis by gender for ordered logistic regression estimations allows to identify several differences in assessing the impact of working environment on job satisfaction for men and women. The findings of this study are discussed both from a theoretical and a practical perspective.

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STUDENTS' PERCEPTION OF THE ADVANTAGES AND DISADVANTAGES OF REMOTELY, ONLINE WORK

Author(s): Elena-Sabina Turnea / Language(s): English Publication Year: 0

Remote online work has lately become a habit. The global labour market has adapted to the requirements of this way of working, and the labour supply has become hybrid. To support the understanding of this change in the labour market, the current research’ aim was to analyse the advantages and disadvantages of working online, remotely. The analysis was performed using an online questionnaire, and the research sample consisted of undergraduate and master students. Data was collected between November 2021 and January 2022. The main results indicate that the most important advantages of the remote work, in the online way are: the availability of employees at work it is increased, the interaction with people from other work environments create new learning opportunities, and work problems are solved without having to relocate employees. The most important disadvantages of working remotely in the online way are: isolation can appear and the lack of physical contact can lead to interaction problems, communication problems may appear, and interruptions during work can occur. These results are part of a complex research, created specifically for the analysis of the desired organizational rewards for a remote, online job, and the analysis of the research results will continue.

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THE SMART CITIES OF ROMANIA: AN OVERVIEW

Author(s): Ioana-Maria Ursache,Constantin-Marius Apostoaie / Language(s): English Publication Year: 0

The ‘smart city’ emerged as a complex strategy, involving different urban aspects and dimensions. The European model is currently built on six domains: smart mobility, smart governance, smart economy, smart people, smart living and smart environment. The current paper investigates how Romanian cities have implemented smart city strategies and how are they evolving from a more practical perspective. While the vast majority of initiatives are concentrated in the capital city and other important regional centres, not all projects are functional and have yet to generate benefits for citizens. With regard to the status-quo in Romania, smart cities are rather in the adaptation phase, having emerged from tensions between modern and traditional forms of governance and socio-economic and environmental goals. The aim of this paper is to critically asses how close are Romanian cities to the conventional smart city by analysing how and which smartness factors have been translated in the seven Romania’s regional development centres – Iași, Cluj-Napoca, Timișoara, Brașov, Constanța, Craiova and Ploiești.

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ПРЕДИЗВИКАТЕЛСТВА И ТЕНДЕНЦИИ ЗА РАЗВИТИЕ НА НАУЧНАТА ДЕЙНОСТ НА ВИСШЕ ТРАНСПОРТНО УЧИЛИЩЕ „ТОДОР КАБЛЕШКОВ“

Author(s): Daniela Todorova,Krasimir Krastanov,Nina Gergova / Language(s): Bulgarian Publication Year: 0

The report examines the impact of investments in scientific research activities, which are classified as one of the most important economic factors for the development of the economy and society. Stimulation of scientific research and innovation depend on the implemented policies and the attitude of the state to these activities, the results of which directly affect the competitiveness of the economy. The economic conditions in which our economy is developing and in which the educational system functions puts the Bulgarian higher schools in front of the need to overcome a number of negative consequences. Accent is placed on the challenges, problems and solutions facing the „Todor Kableshkov“ Higher School of Transport, related to research activities.

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Държавното регулиране в областта на защитата на конкуренцията

Author(s): Rositsa Toneva / Language(s): Bulgarian Publication Year: 0

Competition is the main mechanism of the market economy, which affects supply (producers, traders) and demand (intermediate customers, final consumers). It is a tool of guaranteeing consumers a good ratio between the quality and the price of the goods and services. Competition forces the market players to strive to be competitive and economically efficient. But in order for the competition to be effective and its goals to be achieved, it needs to be regulated by the state. It is only the state who has the power to ensure the establishment and regulation of the economic relations, the course of economic processes in line with benefiting the public and to maintain law and order in the fulfillment of competition tasks.

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Електронна товарителница – цифрова революция при договора за превоз

Author(s): Desimira Yurukova / Language(s): Bulgarian Publication Year: 0

The road freight transport takes a leading place in the constantly digitalizing world. The contract of carriage is regulated by the Convention on the Contract of Carriage in Road Freight Transport (CMR Convention). The Convention settles the CMR like a basic transport document. In 2008; an Additional Protocol was adopted; which allows the use of an electronic consignment note. The aim of this paper is to analyze the terms - CMR and e-CMR; to make a comparison between them and to analyse the use in practice in the transport law. It will be explored what are the advantages and disadvantages by using of the e-CMR; and in which Member States of the European Union it is already applicable.

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Правосубектността на физическите лица през погледа на дигиталните технологии

Author(s): Daniel Delchev / Language(s): Bulgarian Publication Year: 0

The legal personality of the individuals is one of the basic legal concepts that provides the basis for each of the branches of law; both in the past and in the present. With the technological rise and both the development of digital technologies and the daily dynamics of legal relations; the concept of „legal personality“ has not only not lost its significance; but on the contrary; gained a meaning in a completely new and expanded context. The legal personality of individuals has managed to enrich its meaning; refracted through the prism of the modern and the new; expanding its interpretation to include the modern definition of „personal data“ as a mean for the legal individualization of the individuals. This publication aims to examine the concept of the legal personality of the individuals and its main characteristics; while presenting the contemporary view on the context of the same; including personal data as a mean of legal individualization; the protection of these data and the role of the digital technologies in all these processes.

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Rentowność czy wydajność gotówkowa? Syntetyczny pomiar efektywności w kontekście działań z zakresu kreatywnej rachunkowości

Author(s): Jarosław Nowicki / Language(s): Polish Publication Year: 0

The chapter is methodological in nature. It fits into the discourse on the usefulness of economic analysis tools for enterprises, such as various financial ratios. The aim of the chapter is to assess profitability ratios and cash efficiency ratios as synthetic efficiency measures, particularly in terms of their resilience to common practices of creative accounting. The main method used in the chapter is deduction, and the discussed issues are illustrated with numerical examples. The chapter demonstrates that cash efficiency ratios possess characteristics that make them synthetic measures of efficiency, bordering on profitability and financial liquidity. They are more resilient to the practices of creative accounting compared to profitability ratios and, as such, should be used more frequently as primary synthetic efficiency measures, which currently seem to be dominated by profitability ratios. It is advisable to consider a broader reliance on cash efficiency or, at least, parallel reporting of profitability and cash efficiency. In cases where there are different indications in these two areas, greater importance should be attached to cash efficiency than profitability in financial analysis, which can be successfully done, e.g., in the analysis of publicly traded companies.

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Holistyczna koncepcja procesu bankructwa przedsiębiorstwa

Author(s): Piotr Ratajczak / Language(s): Polish Publication Year: 0

Corporate bankruptcy prediction has been addressed in countless studies, while the bankruptcy process is scarcely recognized in the literature. The aim of this study is to develop a holistic concept of the corporate bankruptcy process. The primary method used in the study was a review of the literature, and in the absence of publications simultaneously addressing all the issues included in the aim, a syllogistic inference scheme was adopted. The concept developed assumes that bankruptcy is a process whose shape depends on short-term symptoms of bankruptcy (i.e. profitability and liquidity), long-term symptoms of bankruptcy (i.e. growth and development), possibly acquired cash to counteract these symptoms, as well as the agility and resilience of the company.

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Pomiar działalności innowacyjnej przedsiębiorstw

Author(s): Aleksandra Szulczewska-Remi / Language(s): Polish Publication Year: 0

The uncertainty of the social and economic situation require a reliable measurement of innovation, because data on this subject can help enterprises better assess the contribution of innovation to their development and the achievement of intended goals, and then help decision-makers to monitor the effectiveness and efficiency of pro-innovation activities. However, it should be noted that the measure of innovation performance should not be based on one indicator alone. The complexity of the innovation process requires taking into account its individual stages, during which the investment outlays are transformed into innovative products or processes. In addition, research conducted among Polish enterprises showed that they are not interested in monitoring macroeconomic indicators related to innovative activity, often analysed in various types of scientific papers. Therefore, the purpose of this study is to evaluate the indicators of measuring companies’ innovation performance. Based on the bibliometric analysis, a two-stage innovation process was adopted consisting of the research and development stage and the comercialisation stage. In turn, the development of an original definition of the innovative process allowed to group the described indicators consistently into two groups: indicators of research and development activity and indicators of commercialisation.

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Using Game-Based Learning to Improve Learning Outcomes in K-12 Mathematics Education

Author(s): John Knight / Language(s): English Publication Year: 0

In this chapter are describe elements of Game-Based Learning (GBL) that can be used to support mathematics teaching using games. After creating a game that incorporates the elements described, the game was play tested against a small number of people who answered a questionnaire focusing on user experience, learning motivation and game design. The results are attached separately as well as the analysis. I believe that with further development this game-based approach can be a powerful tool to gamify common learning tools and increase learning motivation and appreciation.

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Предизвикателства пред индустриалните отношения в условията на дигитализация

Author(s): Valeri Apostolov / Language(s): Bulgarian Publication Year: 0

From its inception to the present day, Industrial relations are constantly undergoing changes caused both by changes and the development of technology and the organization of work. The COVID-19 pandemic has accelerated the uptake and use of digitization opportunities even faster, covering almost all spheres of work. Digitization, on the one hand, creates opportunities related to the creation of new technologies and organizational processes, but on the other hand, in terms of employment, it creates uncertainty and a threat to rental capital, specifically in relation to the production, distribution and consumption of labor. The accelerated implementation of digitization is a challenge for industrial relations because it puts pressure on labor and places a number of priorities for resolution in the field of labor law, insurance and health and safety at work.

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Финансови измами и престъпления, извършвани с доходите на персонала от предприятията

Author(s): Maia Natchkova / Language(s): Bulgarian Publication Year: 0

This report highlights the financial frauds and crimes committed as a result of misappropriation of income of the staff. The objective of the report is to describe, characterise and analyze the main types of financial frauds and crimes related to material irregularities, deviations and non-conformities in income of the staff performed by the enterprises by presenting the specific approaches of the independent financial audit to the timely identification and prevention of such financial frauds and crimes. The object of this study refers to the main types of income of the staff -related financial frauds and crimes and the disclosure of such transactions in the enterprises’ financial statements. The subject of the study covers the analysis of the abilities of the certified public accountants – registered auditors who carry out independent financial audit to identify and prevent income of the staff -related financial frauds and crimes committed by the enterprises.

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Основни социални права чрез качествено образование и улеснен достъп до пазара на труда в транспорта

Author(s): Neli Lalkovska / Language(s): Bulgarian Publication Year: 0

Todor Kableshkov University of Transport has 100 years since its foundation. In its history it has built a tradition of support and constant contact with current and former alumni. UT works in line with EC policies on quality of vocational education and social protection of students, trainees, PhD students and partners. Challenges are in relation to the European Pillar of Social Rights - 2030 Action Plan: access to qualifications, digitalization, safety, integration and employment support.

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E-LEARNING SAU REIFICAREA ÎNVĂȚĂRII

Author(s): Constantin Petrea / Language(s): Romanian Publication Year: 0

Starting from the social transformations and directions, we accept, volens nolens, that technology has long sat down at the teacher’s desk. We have also grown accustomed that its teaching strategy has nothing to do with the former classical teaching style anymore, no matter how modern it has become with its new teaching methods. So, regardless of its practical form (TV lesson, distance learning through different platforms), learning takes more and more practical and pragmatic shapes. It tends not to represent a complex formation which generates intellectual, cultural, moral abilities anymore, but a kit of competences, seemingly independent from the fundamental human values. Traditionally, learning takes place thanks to human interaction. Presently it seems to lose its constitutive elements and to proclaim bombastically the supremacy of the digital world that asks to be reified, trusted by heart; a surrogate with a trademark status. Will learning represent an intellectual effort, an effort of originality, competence and consequently of value, or will it sit comfortably in an „effort” of searching, juxtaposition and conformation to the immediate imperatives? In other words: brainly or library, seminar/debate/maieutics or chat GBT?

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Green finance, financial reporting and evaluation

Author(s): Nadya Velinova-Sokolova / Language(s): English Publication Year: 0

Greening the financial system goes beyond lending and investment standards by considering both the impact of environmental and social risk on the financial system, and the impact of the financial system on environmental and social risks. The greening of the financial system will require going beyond current measures. The accounting and audit standard-setters already require climate-related risks to be considered in the financial statements. As with any other risk, investors need the corresponding information from financial statements and audit reports to make effective investment, voting and other engagement decisions, as well as to fulfil their own net zero commitments. The aim of this paper is to analyse and systematize the key challenges to understand the role of green financing in economic growth, their valuation and financial reporting. The author put forward the provision on the valuation and measurement of green finance in contexts of financial reporting. The article also examines the provision on the existence of causal relationships between the "green" financial and "green" economy and analyzed the challenges of management of green finance in Bulgaria. Further research is needed to mobilise the necessary resources, bridge obvious knowledge gaps and make progress in addressing questions on how to close the green finance gap.

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The green economy – upgrading the concept of sustainable development

Author(s): Tsvetan Iliev / Language(s): English Publication Year: 0

The article examines the problems posed by changes in the components of the natural factor to social and economic development. They are the focus of researchers from different countries, governments and international organizations, especially after the middle of the 20th century. This is evidenced by the analyses and program documents developed by various organisations, which highlight the main aspects of intervention and regulations in the field of environmental protection with all its components. In this sense, the purpose of the development is to review the concept of sustainable development and the changes that have occurred in it in the direction of focusing attention on the environmentally friendly aspects of economic behavior on a global scale. The object of the research is the concept of sustainable development and the subject – its transformation towards establishing a “green” economy with a view to preventing the loss of biodiversity and ecosystem services.

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Индексът за човешко развитие и ролята на образованието за постигане на устойчивост

Author(s): Lalka Borisova,Rumyana Antova / Language(s): Bulgarian Publication Year: 0

The relevance of the topic of the report is indisputable. We live in difficult times – the ongoing Covid-19 pandemic, the war in Ukraine, natural disasters that have led to reversals in human development. In overcoming the consequences of these cataclysms, countries do differently in their development. Since 1989, the United Nations has examined the level of this development through a scale of high, medium and low human development, on which it calculates a Human Development Index (UNDP) based on three indicators: life expectancy, education and income level, and ranks countries according to the results obtained in the three categories. At that time, Bulgaria occupied the 24th place, and in the 2021 ranking – the "prestigious" 68th. More fundamentally, we will dwell on the role of education, trying to answer an important question: why are we lagging behind in the age of technology?

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