Hasil untuk "Commercial geography. Economic geography"

Noureddine Nadjib, benyakhlef Kamel

 This study investigates the transformative impact of IFRS Sustainability Disclosure Standards (S1/S2) on corporate carbon transparency within the European Union's evolving regulatory framework. Against the backdrop of the Corporate Sustainability Reporting Directive (CSRD), we analyze the effectiveness of these standards in addressing critical gaps in carbon disclosure assurance, particularly for Scope 3 emissions. Employing a mixed-methods approach, we combine quantitative analysis of 50 EU firms' sustainability reports (2024-2025) with qualitative insights from 22 key stakeholders, including auditors, policymakers, and corporate leaders. Our findings reveal significant sectoral disparities in compliance, with only 28% of firms achieving full Scope 3 reporting and high-emission sectors underreporting by 25% (p < 0.1). The research demonstrates the crucial role of audit quality, as Big 4-audited reports showed 38% higher reliability             (p < 0.01), despite 35% of auditors lacking adequate IFRS S2 expertise. Notably, our analysis shows CSRD's policy bundling approach (combining reporting mandates with assurance requirements) proved 2.6 times more effective than standalone carbon pricing measures (β = 0.47 vs. 0.18). These results underscore the need for sector-specific materiality thresholds, enhanced auditor training, and greater global harmonization of sustainability standards to support the EU's transition to net-zero emissions by 2050. The study contributes to ongoing debates about environmental accountability while offering practical insights for policymakers, corporations, and standard-setters navigating the complexities of carbon transparency.

SLUSARIUC GABRIELA CORINA

In an ever-expanding digital era, the digitalization of credit institutions plays a key role in shaping how they are perceived by consumers and how they adapt to market demands. Technological transformations in the banking sector have the potential to significantly influence public perception, ranging from operational efficiency and service personalization to the stimulation of financial inclusion. The paper analyzes the perception of the digitalization of credit institutions by the public, investigating both the benefits and challenges faced by banks in implementing innovative technologies. From artificial intelligence and cybersecurity to mobile and cloud banking services, digitalization is redefining not only how banks operate but also how they are viewed and understood by consumers. The paper aims to provide a perspective on these changes and their impact on people's perception. Digitalization of banks is an essential direction for the evolution of the banking sector with an impact on the way customers interact with banks. This process must be implemented carefully to meet the diversified needs of the population. Although youth is open to digitalization, there is a significant share of money, especially from rural areas or the elderly, who prefer traditional interaction with banks. A hybrid approach combines digital solutions with traditional ones, ensuring equitable access for all customers.

TEIUŞAN SORIN-CIPRIAN, SÎRB (DULĂU) PETRONELA TEODORA

As a result of the advancement, availability, and accessibility of bibliometric software and scientific databases in recent decades, bibliometric analysis has become increasingly popular in recent decades as a tool for evaluating and analyzing researchers' and research center collaborations. This rising popularity can be attributed to bibliometrics' ability to reveal patterns and quantify the productivity and influence of scientific publications using quantitative measures. By detecting citation trends and collaborations within scientific domains, bibliometric analysis seeks to assess the impact of academics' work. Additionally, bibliometrics helps academics and organizations make well-informed choices about financing, partnerships, and marketing. Bibliometric analysis not only helps academics monitor the influence of their own work over time, but it also helps them find new fields of research and possible collaborators.

ANA-MARIA COMÂNDARU (ANDREI)

The end of the twentieth century was marked by the emergence of a phenomenon that encompassed all the world's economies: globalization. The development of interactions between states through increased international trade has led to the integration of national economic systems, an integration achieved with the stated goal of standardizing living standards and economic development worldwide. In this context of market internationalization, of economic liberalization characterized by the barrier-free movement of capital flows, accounting has been faced with an exciting challenge: mitigating the differences generated by the specific application of national accounting regulations in order to present quality, relevant financial information and comparable, useful in strategic decision-making. In this scientific approach, I set out to analyze how accounting has responded to the challenges of globalization and adapted to the new information requirements of those interested in the economic life of the entity. The research undertaken is based on the analysis of the literature, but also of the process of implementing international accounting standards in response to normalizers to the implications of the phenomenon of globalization on financial reporting.

SANDA GHEORGHE GABRIEL

Recently included among the consumption needs of the modern man, measured as an indicator of the quality of life, tourism deserves the importance attached to it today by the culture people from all fields of knowledge. The infinity of interdependences in the world economy and the current technique, which by compressing the space and time approaches civilizations and people and creates for tourism a more complex function than the one mentioned namely the mediator of mankind access to the treasure of civilization and humanity beauty . Tourism is an economic and social phenomenon of the modern civilization, rooted in society, and as such it is in a relationship of interdependence with it. The research on tourism phenomenon integrates a broad thematic area, from defining its place in the development strategy to highlighting the determinants, the development fluctuations and the manifestation forms of coordinates and market mechanisms and evaluating its impact on economic, social, cultural, environmental and political area. We should not overlook the fact that tourism has become nowadays a task as important as the activity from other key sectors of the global economy (industry, agriculture, trade). The tourism phenomenon is extremely difficult to be delimited because, like any human activity, it falls within the scope of interdisciplinary study, involving both economists, geographers, psychologists and sociologists.

Canfei He, Xiyan Mao

Jake Tourand

According to Statistics Canada, 10.9% of Aboriginal people overall aged 25 to 64 had a bachelors degree or higher up from 7.7% in 2006 (Statistics Canada, 2017). Indigenous employees add benefits to an organization far beyond the nominal benefit of a checkmark in Diversity and Inclusion reporting. Indigenous peoples and communities. https:// www.rcaanc-cirnac.gc.ca/eng/n00100013785/1529102490303 Statistics Canada.

Samah EL-CHEIKH , Rafik ALIOUAT

  This paper attempts to identify the factors behind the sovereign default risk, as measured by sovereign CDS spreads. By analyzing monthly data from January 2007 to September 2015 using instrumental variable approach, we find that European sovereign default risk is partly a response to a macroeconomic environment characterized by poor fiscal policies and deteriorating economic factors. Specifically, higher unemployment rate, debt levels and lower current account balances have increased the sovereign CDS spreads. These results do not allow us to reject the hypothesis that the sovereign default was driven by weak economic fundamentals. But the relative importance of these factors changes over time and group of countries. The presence and absence of Greece have played a key role in the developments of the spreads in the euro area countries. The rating downgrades in Greece and the higher European risk aversion had contributed to a significant rise in the CDS spreads of euro and non euro area countries. Our VECM analysis does suggest direct spillovers from Greece to Euro area periphery via non fundamental channels. Finally, our results suggest that the emergence of the debt crisis was caused by weak fundamentals but has also a self-fulfilling character. Cet article tente d'identifier les facteurs à l'origine du risque de défaut souverain, tel que mesuré par les spreads de CDS souverains. En analysant les données mensuelles de janvier 2007 à septembre 2015, nous constatons que le risque de défaut souverain européen répond en partie à un environnement macroéconomique caractérisé par de mauvaises politiques budgétaires et une détérioration des facteurs économiques. Plus précisément, la hausse du taux de chômage, le niveau d'endettement et la réduction des soldes de la balance courante ont accru les spreads des CDS souverains. Ces résultats ne permettent pas de rejeter l’hypothèse selon laquelle le défaut souverain a été motivé par des fondamentaux économiques faibles. Mais notre analyse montre que l'importance relative de ces facteurs change avec le temps et le groupe de pays. La présence et l'absence de la Grèce ont joué un rôle clé dans l'évolution des spreads dans les pays de la zone euro. Notre analyse suggère ainsi que la dégradation des notations en Grèce et l'aversion accrue pour le risque de la part des Européens ont contribué à une augmentation significative des spreads de CDS des pays de la zone euro et des autres pays. Enfin, nos résultats suggèrent que l'émergence de la crise de la dette a été causée par des fondamentaux faibles mais a aussi un caractère auto-réalisateur.

Arega Shumetie, Mulugeta Damie Watabaji

Abstract The aim of this study is to investigate the effects of corruption and political instability on Ethiopian enterprises’ innovativeness based on pooled data from 644 and 848 enterprises (manufacturing, retailing, and non-retailing services) surveyed in 2011 and 2015, respectively by the World Bank. Both descriptive statistics and structural equation modeling (SEM) were employed for the data analysis. The descriptive statistics results revealed the decline in Ethiopian enterprises’ innovativeness during 2015 in comparison with 2011. Similarly, Internet access and training provided to permanent employees somehow decrease over the study period, which are believed to be unfavorable for enterprises’ innovativeness. The model results revealed significant greasing effects of corruption, power outage, time and capital budget for R&D activities, exposure to foreign markets, provision of formal training to permanent employees, and number of employees with high school education on Ethiopian enterprises’ innovativeness. However, political instability has significant negative effects on enterprises’ innovativeness in the country. The study implies that quality of labor, access to training and foreign markets, and political stability are covariates that seek special attention of enterprises and other concerned parties to enhance innovativeness.

MARIA FELICIA CHIRCULESCU

With the expansion of globalization, economic integration and the mobility of production factors at the local and global level have been facilitated. In Europe, the process of economic and monetary integration began when barriers to the free movement of goods, capital and labor were formally abolished, although cultural barriers still exist. The need and justification of tax competition is that it can lead to greater efficiency in the use of public sector resources and more efficient allocation of capital. The main advantages of tax competition are those related to the reduction of tax rates, which can lead to boosting consumption and investment. The method used to achieve the objective is complex, from statistical and economic analyzes of fiscal data to a comparative technique at the level of the European Union. The database used is from Eurostat sources and other European Commission work on taxation in the Member States of the European Union.

محسن رحمتی, Amir ahangaran

Arminiye as one of the most important parts of the Caucasus region and because of being on the Silk Road and the borders of the Islamic world with Dar-alKufr, has always played a significant role in the history of this area has changes.Despite weakness due to lack of documents and statistics on Islamic historiography has always been one of the major impediments to describe the geography of the Armenian economy and other areas under the control of the Islamic world, but remarks brief and sometimes little geographers and travel writers Iranians and Muslims failed these weaknesses are overcome.This study attempts to descriptive and analytical approach based on the effects of Iranian and Arab geographers and historians of the early centuries AH, is studying economic geography of the region, to identify and explain the factors influencing these cases pay.Research findings show that despite repeated invasions of foreign nations in the land of Arminiye and its destructive effects on the economy of the area, but some as favorable climatic and natural characteristics, there is a large plains and Fertile, Very high roughness and rich in minerals, Various lakes and rivershas made To fieldsfor productiontypes ofhandicrafts, Agricultural and horticultural products, sericulture, animal husbandry and strong draft animals and the environment, some species of rare fish and aquatic export to other regions of the Islamic world and the prosperity and development of the commercial Arminiya.

NIȚESCU ALINA

romotion of gender equality is the core of the European social and economic policies, but in spite of the progress achieved in recent years, the inequalities between women and men still remain in some fields of activities. Thus, equality and inclusion on the labor market must become a desideratum given the belief that the labor market should provide an opportunity for all, regardless of gender, age or ethnicity. Equality between men and women represents a common value of the EU, and a necessary condition for achieving the objectives of growth, employment and social cohesion. In this context, the present paper aims to address a number of theoretical issues in relation to the concept of gender segmentation, to its forms and factors of influence.

VIOLETA BRAN

The relationship between man and the natural environment, that provides the most valuable resources for existence, has transformed over time into an artificial and destructive manifestation. The encrease of the standard of living of society has been achieved through the drastic reduction of natural resources and the demage of the environment, endangering the welfare of future generations. Activities such as discharges of waste in the rivers, inappropriate use of land, uncontrolled deforestation, fragmentation of habitats due to infrastructure development pose the greatest risks to natural capital. This article aims to analyze by statistical methods, on the basis of the documents studied, the negative effects of anthropogenic activities on the natural capital of Satu Mare County.

ŽELJKO GRUBLJEŠIĆ, DALIBOR PAVLOVIĆ, RATKO GARIĆ et al.

Accounting policy should be seen as a framework within which policy is formed to keep business events with the primary objective of increasing safety, especially financial reporting of management. Some management companies is who is responsible for the end result of the economic activity of enterprises run by. To be able to reliably managed by the company shall have a built in system management and logging of all activity in the company, it is necessary to respect the recommendations of the internal control and audit and external audit recommendations. The accounting policy is closely related to the implementation of IAS/IFRS, which are more practical use in the Republic of Serbia starting from 2002. Greater application of these standards, companies must make changes to the accounting policies as it begins to implement the increasing number of requirements of the standard in the field of increase of caution, especially in the context of recognition and accreditation. Practically the back door is introduced replacing "the concept of historical cost" (caution), "the concept of fair value" (neutrality). The emergence of large financial and global crisis of 2008, a growing number of actors want to be informed through the financial statements of the real and the real situation in the companies, which are trying to raise the level of protection above all creditors and investors. Also in the first half of 2013, and the state wants to ensure protection management in the public sector and imposes solutions obligatory presence of Internal Auditors of the public sector in public enterprises.

BĂRBULESCU MARINELA , HAGIU ALINA , VASILICĂ RADU

In order to determine the economic capital, in terms of internal management or of application of regulations, financial institutions need to model the probability of future losses on a loan portfolio. This is generally made applying the Credit VaR method. Thus, unexpected losses can be assessed.

DINU GABRIEL

A serious analysis of the political market is impossible without studying consumer behavior (or user) offers political, macro-environment is an essential component of marketing that can be influenced by marketing actions of the political structure. The study of human behavior is essential for understanding how people will react - most often very different - methods of marketing of that structure. The objective of the elector's behavior is to help us understand certain actions and attitude motivations, preferences, self image, social environment, reference groups aiming the family of those whom are going to vote in certain circumstances. As a result of all the influence the elector is exposed to, he exhibits a certain behavior within the elective process.

BURJA CAMELIA, BURJA VASILE

The analysis of financial economic ratios provides managers and external partners feedback on the results obtained from operational activities and the associated performance and risks. This paper studies the functional dependence of the companies’ success (on performance) over internal financial management elements. The research was carried out for the most traded non-financial securities Bucharest listed companies and covers the period 2011- 2013. To carry out its purpose it analyzed the interdependence between the key financial ratios, studying the impact of liquidity ratios, solvency and efficiency on profitability. The study provides empirical evidences to identify factors that have ensured the performance of companies and their ranking in the segment of the most traded companies in Romania. Results suggest the view that the source of company success on the capital market lies in the positive signals sent to investors regarding profitability and the low risk of solvency. This study gives additional information for managerial decision-making in order to create more value and a better positioning of the companies in the market

MARINOIU CRISTIAN

The gross enrollment ratio in primary school is one of the basic indicators used in order to evaluate the proposed objectives of the educational system. Knowing its evolution allows a more rigorous substantiation of the strategies and of the human resources politics not only from the educational field but also from the economic one. In this paper we propose an econometric model in order to describe the gross enrollment ratio in Romanian primary school and we achieve its prediction for the next years, having as a guide the Box-Jenkins’s methodology. The obtained results indicate the continuous decrease of this rate for the next years.

Burja Vasile, Burja Camelia

The new EU Member States have made important efforts to achieve an economic growth based on accumulation of knowledge according with principles and realities of developed countries. After accession, Romania has initiated an extensive restructuring process in entire society. The main purpose of this study is to appreciate the knowledge based economy’s features in Romania, comparative to other countries which joined later the EU. In this respect, the study aimed to evaluate the state of knowledge economy depending by a group of elements which refer to the following areas: innovation system, education and ICT. The research methodology was based on the econometric analysis of a representative panel data for the twelve new member states of the EU. Results highlight that for the analyzed countries, education system and the R&D activity had positively affected the economic growth, but the education factors had a stronger impact on the knowledge economy dynamics

Igor ZDRAVKOSKI , Dejan ZDRAVESKI

Scope of the economies of countries and manner of operation in various business entities and institutions creates the amount and importance of information as a whole. Diversity of the structure of information conceives the method and the need for its distribution to those who are interested in it. Hence, the question arises - how to get to the right information? Consumers in order to create their goals and tasks group themselves and search through the pile of information and data for anything that would enable better planning and creating a more secure future. Therefore, accounting managers perceive this very accurately and carefully conceive balance reports by inserting financial data and information that form the bedrock in their future structuring. Namely, the creating of financial statements provides disclosure of accounting and financial information for certain business transactions and actions of the company in a given period.