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As the EU strives to achieve its climate goals, it is becoming increasingly crucial to understand the complex relationships between economic activity, energy consumption, and carbon emissions. In this context, our paper aims to investigate the correlation between carbon emissions, energy consumption, and economic development. To fulfill our aim, we have used Eurostat and OECD data for the EU-27 member states for a period of 13 years (2010–2022), using a linear regression as the main analysis method. Our results have shown that there is a strong correlation between demand-based and production-based CO2 emissions as well as between production-based CO2 emissions and final energy consumption, while at the same time, our findings have shown that there is no direct correlation between energy consumption and economic development, aligning our study with the neutrality hypothesis of the energy growth nexus. This paper expands the ongoing discussion on sustainable development and climate change mitigation by conducting a thorough analysis of the EU-27 countries over a span of thirteen years. The results emphasize the need for integrated strategies that address both production and consumption emissions, emphasize the vital role of energy efficiency, and raise questions about the effectiveness of increasing energy consumption to enhance economic productivity or CO2 efficiency. [ABSTRACT FROM AUTHOR]

The pandemic crisis has meant a challenge for SMEs and a factor that can change the way of doing business. The current paper analyses the correlations between financial resources, turnover, sustainability, and digital technologies and how these components can be adapted to changes in the economy triggered by the pandemic crisis in the structure of activities carried out by SMEs. Resting on the importance of integrating the innovative, digital component to the activities of SMEs, in close connection with the financial resources component, a multicriteria research model for business has been developed, assessing the correlations between key variables and their influence on European SMEs. In order to fully define the concepts envisaged and to emphasise these correlations, multiple linear regression, clustering techniques, and correlation analysis were used. In the end, the proposed solution provided a common language through which companies can evaluate traditional processes and bring together the research components into business activities. [ABSTRACT FROM AUTHOR]

Although risks are present in any organisation and the importance of their study is obvious, the authors find that risk analysis is an area still in its infancy, as reflected in the small number of existing publications on this topic. Human resources tend to understand risk in an elementary way. The ability of human resources to perceive risk is the ability and competence to identify a potential threat that does not always appear. Aim:The aim of the this chapter was to provide additional knowledge on human resource competencies, in order to avoid the emergence and spread of risks at the organisational and cyber level. Methodology:The authors used the quantitative–comparative analysis, by presenting all the details regarding the competencies of the human resource in order to manage the risks at organisational and cybernetic level. Findings: The findings of this chapter show that the compulsory competencies of the human resource influence both the general competencies and the special competencies: information technology and communications, security ethics and economic ones. These, in turn, can improve or diminish cyber security competencies by almost 50%. Originality of the Study: This study is highlighted by results obtained from the analysis of the capacity of human resources, to integrate theoretical knowledge and practical competencies on the perception of cyber risk. Of particular importance for this research are the analysis of data and the interpretation of results on human resources competencies. In this sense, throughout the chapter are assessed the skills of human resources, necessary for the management of cyber risks at the organisational level. In terms of future research implications, it could be important research to identify a method of assessing the competencies acquired by human resources applied from the perspective of cyber risk. [ABSTRACT FROM AUTHOR]

Recent research has shown that the corporate social responsibility system has a positive impact on consumer behavior regarding products or services that promote social responsibility. Thus, it can be stated that customer loyalty to a particular company derives not only from commercial benefits but also from the components of corporate social responsibilities practiced by the company. The vast majority of company managers in Romania do not understand what it means to be a socially responsible company, which is why they do not even agree with most of the definitions given to corporate social responsibility; secondly, when asked to explain what social responsibility means, they are not able to make logical arguments; I argue that the involvement of companies in social responsibility activities has a purely economic motivation and that it is related to the size of the company, rather large companies integrating the implementation of CSR activities in its vision. From a marketing perspective, corporate social responsibility has proven its ability to generate many benefits for companies, implementing and communicating specific policies and actions in this regard with the potential to improve satisfaction and loyalty, both among customers and of employees. The main objective of the article is to analyze the way in which consumers in Romania perceive the corporate social responsibility system of companies. [ABSTRACT FROM AUTHOR]

Systemic development involves moving to a higher level of the evolution of any entity in the real world and the existence of an evaluation and analysis activity. An important feature of the contemporary era is the development of scientific frontier disciplines, through which an attempt is made to increase the complexity of the economic-social realities, which requires interactive, multidisciplinary approaches. Thе devеlopmеnt of information and communication tеchnologiеs has allowеd, both on a global lеvеl and in our country, the еmеrgencе of nеw concеpts and methodologies in the field of economic informatics, which try to respond to the need for a deep revolution and with important implications in the computerization of the managerial process, both by using more effective of the IT tools in organizations, as well as by solving the most operative problems of complex management. This is why it is important to highlight the major role of systems from a cyber perspective in the activity of organizations and to emphasize the importance of having basic knowledge about them. The main purpose of the article is to identify the roles of systems in organizations from a cyber perspective. [ABSTRACT FROM AUTHOR]

This article treats the correlation between the investment projects and financing difficulties in a vicious circle during the crisis. First of all, Romania, as the whole world, should reconsider the planning problems, taking into consideration two problems: from one point of view, the nowadays economic and social difficulties; from another point of view, the negotiation between the economic boom and the financial imbalances. Secondly, the investment decisions should be close connected to possibilities financing. This paper has underlined that Romania is an emergent economy and it must elaborate strategically plans, on the large scale and on the long time, but, all participants - government, local administrations, large and small enterprises, and individuals have to head skills to estimate the financing resources. Thirdly, one lesson from the financial crisis is a Nobel winners' vision - E. Ostrom and O. Williamson - about our overconfidence in institutions that are important to the functioning of the economy and about the economic governance. Accepting the idea of an L-shaped recovery, during a long time, in this paper we consider that there are necessary small steps, but based on a performing management coordinated to the national and even international level, in function of the government financing possibilities for communities and individuals. The research is based on the statistical analysis and on the lessons of the financial crisis to prove the valid explanations and measures to support the real economy. Recently, European Union (EU) has underlined the numerous recovery measures to support the real economy during the economic crisis. [ABSTRACT FROM AUTHOR]

Subject of real interest both academic world and practice world, the study of the dividend decision offer us a large field of research. In this paper, I try to explore only a little part of this, namelly the presentation of the forms of dividends distribution practiced by firms. So, after a short introduction I present at length the main forms of dividends distribution: payment of dividends cash or in kind; payment of dividends in shares; distributing dividends through stock operations; collateral forms of distribution, with clear presentation of the similitudes and differents that exist between them. Finally, I present some conclusions concerning this subject. [ABSTRACT FROM AUTHOR]

Lately a frequently used practice to reduce fiscal costs is the commercial transactios of products between subsidiaries of multi-national entities depending on their actual purposes or strategic objectives. In this context an important role in policy's of such companies have methods available for pricing transfer. Even a relatively late entrant into economical practice, transfer pricing has rapidly emerged because more than a half of global transactions are conducted through multinational companies. In this paper we intend to present some of the situations where use transfer pricing, the consequences of their practice and their fixing methods on the basis of the strategic objectives of companies. [ABSTRACT FROM AUTHOR]

In terms of sustainability, traditional disclosure does not provide the necessary information to all stakeholders, mainly addressing the company's shareholders' expectations. As a result, organisations need to disclose more non-financial information, which implies social and environmental issues. Many organisations currently provide sustainability reports in addition to the annual management reports containing financial and economic data. Several studies have focused on adopting practices and tools in the sustainability area and their overlap with traditional managerial techniques and tools. Nevertheless, integration involves a harmonising process, compatibility and alignment between different management practices. This study aims to assess the impact that the inclusion of sustainable reporting practices in corporate management reports has on economic performance, and to support filling the gap in the specific literature by proposing an integrated reporting model achieved through a harmonising process, compatibility and alignment. [ABSTRACT FROM AUTHOR]

Relationships between tourism development, quality of life and sustainable performance are very important topics and benchmarks in long-term policies and strategies at global, regional and local levels. Starting from the concerns expressed by researchers and international organizations, as well as the characteristics of the European region, our research aims to identify these relationships in the context of increasing pressure from stakeholders on the adoption of decisive measures in order to limit the negative effects manifested globally in the context of climate change. Using cluster analysis, we managed to identify relevant groups of countries, based on the selected variables. The results of the study highlight the existence of a positive relationship between the development of tourism and the increase of the quality of life, as between the level of sustainable performance and tourism intensity, opening the possibility of future research on the causal relationships between the selected variables and the promotion of coherent public policies that support the sustainable development. [ABSTRACT FROM AUTHOR]