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Our multidisciplinary review paper aims to explore the research paradigms of unethical behavior from different academic perspectives. By doing this, our paper contributes to a better understanding of unethical behavior by drawing knowledge from alternative understandings of such behavior. More specifically, our multidisciplinary inquiry aims to summarize the main findings documented by scholars from different disciplines that conducted independent research on the topic using unique perspectives and ideas associated with the field. As such, in order to gain a better understanding of how unethical behavior is examined through a range of different disciplines and areas of research we assessed the highly cited papers found at the intersection of various categories and research areas such as management, business economics, and psychology, ethics, engineering, and environmental sciences and ecology, public environmental occupational health. Having the goal to offer the most representative research on the topic, we based our review on the highly cited papers examining unethical behavior from the Clarivate Analytics’ Web of Science (WoS), the world`s leading scientific citation search and analytical information platform. The results show that the highly cited papers analyzed cluster around two major research themes as antecedents and factors increasing/enabling unethical behavior (e.g. propensity of moral disengagement, psychological entitlement, self-serving justifications, job insecurity, air pollution, polluted social contexts, creativity, favorable attitudes of upper-class toward greed, etc.) and factors deterring or limiting it (e.g. religion, ethical leadership). Given our multidisciplinary review, our study helps provide alternative understandings and important insights on the research of unethical behavior to serve for novel investigations in both practice and theory.

You cannot compete in time with airlines on transcontinental runs, but you can outstrip them in comfort, safety, dependability of service, and also show the passenger the countryside. This, we believe, is a permanent market (Edward G. Budd Jr, speech before the American Association of Passenger Traffic Officers, Chicago, 24 April 1957) After numerous studies made by various scientists, after 1800, it has been concluded that people would function more efficiently if they cooperate. However, not only families and communities, but also educational systems encourage competition, because it is seen as the only way to achieve success, by doing that, the power of cooperation is completely ignored. Still, from an economic point of view, cooperation and competition represent essential elements of progress, both being parts of the corporate culture. This paper proposes research in the evolution of alliances in airline companies, the regulations of the domain, with consideration of a competitive labor market, the efficiency and the benefits among consumers.

This paper summarizes the past, present, and future of Eurodisney in France from cultural awareness and cultural business ethics viewpoints, suggesting that although the French have not bought into the American dream that is Disney, they are so heavily involved in Eurodisney from a financial angle that they can do naught but continue to provide financial support. Eurodisney is a European business in trouble; it had tremendous national and local backing and continues to receive local financial support as a matter of cultural obligation to local business and banks. Even though it was 5 billion francs in debt, Eurodisney received renewed financial support from European, and especially French, businesses and banks. It is suggested that Eurodisney brings a conflict between the French and European and the American cultures to the forefront. This is a conflict between the old and the new in an age where the service industries are growing at an unprecedented rate. Entertainment is now a product that must be marketed and sold on a world-wide basis, American style, despite France's desire to control it in a more European business style. (Contains ten references.) (NAV)

In this paper, using the models from the economic literature, the authors study the credibility level of National Bank of Romania (NRB) during the time span Mars 2007 – Mars 2008. We will use three types of credibility indexes - two from the economic literature and one proposed by the authors. Also, we will emphasize the impact of unpredictable shocks - the natural calamities (drought) which affected the aggregate supply in the summer of 2007 and the depreciation of RON against the euro - on the NBR credibility.

The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009). The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international economies by initiating and encouraging the professional standards of high quality, the convergence process these international standards and to discuss issues of public interest which is extremely relevant international experience of (IFAC, 2011). Currently, the concepts related to financial reports in public sector are developed by IPSAS references. Many of today's IPSAS are based on international accounting standards (IAS / IFRS), to the extent that they are relevant to the requirements of the public sector. Therefore today's IPSAS are based on concepts and definitions of the IASB's conceptual framework, with changes where necessary for public sector specific approach. Thus this study present this brief draft statement under discussion by the leadership of IFAC in collaboration with other organizations and groups that develop financial reporting requirements of the public sector. Then, we highlight the importance and the degree of acceptance of the project which results from comments received. On the basis of combining qualitative with quantitative research seeks to demonstrate the necessity and usefulness of a common conceptual framework of the International Accounting Standards (in this case the Public Sector), starting from their emergence from presenting their bodies involved in the foundation, the content standards, experience of different countries. The results have direct implications on Romanian public accounting system, given that the reference of the international implementation and reporting is an actual goal. The study is primarily addressed to graduate, doctoral students, professors and researchers working in public sector accounting. The study aims at presenting the acceptance of the theme subject for discussion by the IPSASB. It is addressed also to all those interested to know the current evoltia development of International Public Sector Accounting.

The author of this article has aimed to analyse Victor Jinga’s opinion on currency or on standard money, with respect to the importance he gave to the stability of the buying power of the currency and especially to the source of this stability.

The term internationalization has been mainly used to show the expansion of economic activities of firms outside of their home country where they aim at capturing a bigger market. The Central and Eastern Europe region has gone through a process of market transition over the past few decades, yet the business internationalization process has played an important role in the states’ economies. The aim of this paper is to analyze the firm internationalization process in the new member states and the Western Balkans countries and gain a better understanding of the process and its course over time. Due to different geopolitical circumstances, the Western Balkan countries did not attract as many investors as much as the EU member states in CEE did that have had a constant flow of investments once they were members of the EU.

Both social media marketing and the digital activity of Instagram influencers have transformed the virtual landscape of book promotion. In other words, the growth of the #bookstagram community has given the entire publishing industry the opportunity to interact with potential readers and, by extension, increase product visibility through the social media platform Instagram. With this in mind, the present study aims to deepen the importance of promotion techniques within bookstagram and, moreover, to portray the modern methods implemented as central pillars in 21st century marketing strategies. Therefore, the paper investigates the broad spectrum of online approaches accessible to book influencers in the field of social media marketing through qualitative research, with in-depth interviews as the research method. As promotion can be achieved through a number of valuable techniques, the research focuses on highlighting the bookstagram tour, but also other equally effective strategies in terms of expanding the target audience and maximizing interactions. Moreover, there is the approach of types of posts, the involvement of awards or even touching on divergent topics of the books. Thus, by examining the phenomenon present in social media – influencer marketing and their methods of attracting consumer attention, the paper helps to build on the literature and offers new insights for both publishers and influencers. In particular, the research contributes to the evolving information on influencer marketing and highlights the importance of incorporating social media into marketing strategies to keep the online landscape current and dynamic.

Over the latest decades, technology has been the driving force for most of the transformations that characterize the professional work today. Artificial Intelligence, robots, automation, complex systems and machines, and many other technological inventions do not represent a futuristic vision anymore, but they rather define our current reality, altering the fundamental nature of business and work. Besides their incontestable benefits, inquiries about the powerful impact of these technologies have surfaced, leading to a debate on "existential threat" they pose, since the nature of this technological progress is unpredictable. Therefore, there is a need to undertake proactive measures (such as a regulatory framework) in order to identify and mitigate the risks. In this context, the aim of this paper is to address some ethical issues with regard to the impact the accelerated technological developments have on humankind, mainly on the workforce, and the way the future of work is reconfigured by these transformations. In addition, the paper addresses some implications for the Corporate Social Responsibility (CSR), highlighting that it is crucial for companies to address the challenges posed by the new technologies in an ethical manner in order to contribute to a more sustainable and equitable future.

This paper delves into the integration of artificial intelligence within Estonia’s education system, showcasing the country’s global reputation for digital innovation. Utilising the method of the case study and the method of document analysis, we explore not only the practical outcomes, challenges, and strategies related to the adoption of artificial intelligence in the Estonian education system but also its economic implications. The research highlights artificial intelligence’s potential to lead to cost efficiencies and economic benefits for the education sector. Furthermore, we address the critical issue of fostering artificial intelligence literacy among students, schools, and universities, pinpointing data privacy and ethical considerations as key areas of concern. The strategies implemented by educational institutions to mitigate these challenges and promote a comprehensive understanding of artificial intelligence are also discussed. In conclusion, the paper underscores artificial intelligence’s transformative potential in reshaping education, offering guidance for other nations and academic entities aiming to successfully integrate artificial intelligence-based technologies. Emphasis is placed on the importance of a supportive policy framework and a solid ethical foundation to navigate the complexities of artificial intelligence adoption and ensure responsible use, while also considering the economic impact on the educational ecosystem and the labour market at large.

This paper intends to analyze how the crisis produced by the Covid-19 infection has influenced the employees, respectively the employers. Thus, we try to see if they still approach the workplace, working hours, etc. in the same way or if their perception has been decisively influenced by this crisis. Certainly, there is an impact on the business environment around the world, respectively in Romania. Thus, employers and employees, like the whole world, had to adapt and reorganize in the given conditions. Some views support the theory that, for employers and employees respectively, nothing will be the same, and the approach and expectations of both parties will be different. Other views argue that this crisis will not cause major changes in perception on the subject. Be that as it may, through this paper we try to analyze in what way and above all, what changes this crisis has produced on the employees, respectively the employers. For the most part, for the employee, the workplace is the place from where he procures an important part or even all of his financial resources. Besides, the workplace is also the place where he can prove his skills acquired in school, the place where he socialises, the place where he develops professionally and not only that. The employer, in general, wants a competent and efficient employee. Both regarding employees and employers, the crisis caused by the Covid-19 infection has produced important changes that we will study in the analysis below. The business environment around the world has seen changes with the situation caused by this crisis that has faced all of humanity. Also, before analyzing, in broad terms, the impact on the business environment, we must observe how people saw the involvement, from a diplomatic point of view, in Romania’s economic development. Economic development must also be supported at the diplomatic level, not only through the other available levers.

Inflationary pressures, but also the uncertainty regarding the duration and severity of the Covid-19 pandemic, have significantly increased in the last year. Moreover, the start of Russia’s war against Ukraine on February 24, 2022, further called into question the upward trend in the inflation rate. In this sense, the sudden and continuous increase in energy, fuel, and food prices constitute new challenges for decision-makers. The purpose of this paper is to analyze the evolution of inflation in Romania from the period 1990-2022 because this constitutes a topical macroeconomic challenge. Compared to the way of presenting the information from the bibliography used and found at the end of the paper, in this paper only the essential aspects, the particularities of the chosen research topic, which finally provide an overview, can be found.

Abstract: The purpose of this paper is to investigate the influence of financial development on international trade in Upper-middle-income countries. The paper focuses on financial stability as a key element of the financial system and investigates whether economic growth is a conduit through which banking sector development and stock market development influence international trade. Thus far, the impact of financial development on international trade has received limited attention. The study adopts the generalized methods of moments (GMM) approach, employing balanced panel data from 13 upper-middle-income countries for a period ranging from 2006–2017. Using the z-score as a proxy for financial stability, evidence suggests that banking sector development has a positive and significant influence on international trade, while stock price volatility as a proxy for financial market stability, was found to have had an insignificant influence on foreign trade. The study recommends that upper-middle-income countries implement policies or adopt monetary policy approaches that enhance financial stability. Further research should be conducted to investigate other channels as possible transmission mechanisms. This paper contributes to the global discourse of whether economic growth is a conduit through which financial development can influence international trade. Overall, the paper suggests that financial development plays a role in stimulating economic activities, but its impact or effect is subject to the choice of financial proxies use which may be unique based on economic circumstances of a given country.

In an unstable global business environment, reconfiguring global supply chains is a necessary step. Supply chain reconfiguration gives the supply chain the ability to adapt quickly; new supply chain structures allow for increased responsiveness and flexibility to deal with disruptions. The main objective of this paper is to identify the research interest in the area regarding the supply chain reconfiguration. The study is based on a quantitative research method, namely bibliometric analysis. By querying the existing database on the Scopus platform, scientific papers (research articles, books, papers presented at conferences) containing the keywords in the title, abstract, or in the keywords of the documents have been identified. The research results confirm the increasing academic interest in supply chain reconfiguration.

automobile product recall has increased in recent years albeit attendant impact on stock price. Objective: the objective of this paper is to analyse the stock price effect and the stock price response time to automobile product recall for Toyota, GM and Tesla. Prior Work: the paper inclines on prior work on efficient markets and product recall effects on corporate financial value but takes a slightly different stance to focus on automobile recall effect on stock price and reaction time gap. Approach: the paper applied a t-test statistics for difference in mean stock price following automobile product recall announcements. Results: the results show that following the recall announcements, the stock prices reacted negatively at a highly significant value of P

There is evidence that a change in accounting regulation can stimulate global access to a country’s capital market, thereby increase financial performance of firms. Corresponding to the change from the Generally Accepted Accounting Principles (GAAP) to the mandatory adoption of the International Financial Reporting Standards (IFRS) in Nigeria, this paper examines available information in order to confirm whether the change has created desired improvement in the firms’ performance after the adoption in 2012. Three financial performance indicators related to productivity (asset turnover, ATO) and profitability (returns on assets, ROA, and return on equity, ROE) are examined on univariate tests of significance differences in the mean, median and variance of sample for the ‘prior to’ IFRS adoption period (2003‐2011) and the post‐IFRS adoption period (2012‐2020). Accordingly, the Satterthwaite-Welch t-test, Wilcoxon/Mann-Whitney t-test and ANOVA-F-test are applied for the mean, median and variance, to verify the conjectured hypotheses. The results find that slight increase was perceived after adoption for average value of the ATO and ROA, but the considered tests are unable to indicate sufficient evidence to identify the improvement as significant. Contrary, the evidence supposes undesired significant decline in the ROE. The evidence finds the change in the variability, due to the transition to IFRS, for the indicators as significant. The findings have implications for the capital market and regulation; hence, the paper suggests that regulators should monitor firms’ compliance to the standards and extend the use of IFRS to other non-listed companies in Nigeria.

The European Green Deal creates a framework for sustainable business and for the implementation of new models of business and service provision. Sustainable business promoted by the European Union is determined by the enforcement of common measures in all EU member states. The paper aims to clarify a new business model, namely a sustainable business model, adopted by business companies which incorporate sustainability into the management and management systems of the company and make managerial decisions with regard to the protection of human rights and the protection of the environment. By using scientific methods such as a systematic analysis of valid legislation framework of sustainable business, a survey of factors influencing sustainable business, synthesis of acquired knowledge, and the comparison of acquired data, the authors formulated recommendations regarding sustainable business. A key aspect of sustainable business is the business environment, based on the principles of fairness, transparency, environmental sustainability, decent work and human dignity. Sustainable businesses are a benefit to the economy of each EU member state and a source of growth and employment. The benefit of the paper is to highlight of the EU activities, promoting sustainable development and the transition of economies and business companies to sustainability.

he goal of this paper is to better comprehend the importance of ethical behavior related to gender and religion in the Romanian accounting profession. In this regard we started by reviewing the scientific papers approaching the ethics topic of research. Then we conducted an empirical study that analyses students’ behavior when dealing with ethics in accounting field, having as main objective the assessment of the students’ perceptions regarding the importance of the ethical behavior, as potential or current employees in the field of accounting. The empirical research was carried out between May 2022 and June 2022, and the research method used was the survey, the instrument used being the questionnaire. This has been fulfilled by 100 master students in the accounting field from the Faculties of Economics, within the University of Oradea as well as the University of Arad. This paper is going to validate the different importance given to ethical behavior, by accounting professionals in Romania depending on gender. The research questions that this study aims to answer are: Does the accountants’ gender influence the ethical behavior of the accounting profession? And Does the accountants’ religious background influence their sense of ethics? Results obtained document a different level of given significance to ethical behavior depending on gender, but not on religious background. A significant part of those surveyed considers that under pressure or salary motivation from the management of the entity, they could decide to change an accounting policy that could affect the true image of the company.

Trade is at the centre of Europe’s model of economic prosperity and competitiveness. As stated in the new Trade Policy Strategy set out by the European Commission (2021), the trade policy has a key role to play in the recovery from the COVID-19 pandemic. Meanwhile, this role was emphasised even better by the effects derived from the war in Ukraine. As the pandemic hit in 2020, the growth drivers of the EU’s economy relented, among which the external trade, putting million jobs at risk and leading to rise in unemployment and to depression of economic activity, while many companies had to close down. Competitiveness is a term which increased in significance in the last few decades. Trade competitiveness and, especially, export competitiveness is one of the most valuable variables a country must improve in order to increase its overall competitive position among nations and also the welfare of its citizens. The export statistics of many EU’s economies changed since the COVID-19 crisis and later, the war stroke. The research questions this paper addresses are: what is the extent of these changes in which sectors? Have they come to an end or the process of recovery has already started within the EU? What effects has the war in Ukraine onto the EU exports competitiveness? Are there any chances for the EU to maintain its exports competitiveness after these crises? What is to be one and what measures to be taken to recover? After introductory theoretical remarks and a brief literature review followed by a survey of various techniques to measure export competitiveness, the paper shifts its focus on statistical data and analyse how much damage has the pandemic and nowadays, the war caused to the EU’s export competitiveness, and which EU Member States were the most affected, based on statistical data analysis and other various indicators.

People have been moving from one area to another since ancient times in order to exchange products from one nation with those from another in order to obtain what was lacking in the nation where they resided. These were the first product-to-product trades, and the latter was placed into circulation on money as a product-to-product trade. These early types of commerce have evolved significantly, and they continue to do so now as capital flows from one country to another. This phenomenon, which has influenced worldwide economic growth and improved living standards, saw significant expansion in the twenty-first century in the form of loans used to fund economic development in many nations, as well as ownership of financial assets. In the present era, domestic capital is insufficient for countries to thrive and remain competitive in global markets. For emerging economies, foreign investments that enter the host country as debt or money are crucial financial resources. In this paper, we will discuss the data on the development of exports and FDI of 22 countries from around the world and analysed the evolution of FDI, GDP and exports over a period of 40 years to see trends and patterns of FDI and Exports and their contribution to the economic growth of countries. Broken up in groups, the paper will compare and assess certain countries/regions, grouping and pairing them with economies or countries of similar growth/stance. Corroborating this statistics with recent global events and based on the previous statistics, this paper will try to predict the future trends of FDI around the world.

Language is made up of five basic components: morphology, phonology, syntax, semantics and pragmatics. Morphology in linguistics represents the study of the words, how they are formed and their relationship with other words in the same language; phonology involves the rules regarding the structure of the speech sounds and their sequence; syntax is the study of morphemes and how they form larger units; pragmatics involves the rules for appropriate and effective communication; semantics deals with vocabulary and the way concepts are expressed through words. Thus, vocabulary is one of the constituent elements of the language. Words carry meaning and have their own energy representing the building blocks of communication. According to the context they are used in, their meaning differs, therefore, vocabulary acquisition is crucial when talking about English for Specific Purposes, in our situation, Business English. But how is vocabulary acquisition in second language done? Vocabulary building often occurs through reading, however, it is unlikely for the students in foreign language to acquire the basic specific vocabulary through reading. The present paper deals with the strategies a Business English teacher approaches in order to assist students to learn vocabulary as well as to equip them with methods to turn perceptive vocabulary into context vocabulary. How can vocabulary be taught efficiently? How can teacher provide learners the needed input in order to shift vocabulary from input to output? How can teachers introduce vocabulary in order for optimal retention to be ensured? These are some the questions the present paper addresses.

Bibliometric research has recently gained much interest from academics seeking to investigate a particular topic. This study aims to explore the interest of marketing specialists in investigating marketing-related topics using bibliometric analysis. The paper includes the following sections: general information about bibliometric analysis, research methodology and how the database of articles was designed, data analysis results, conclusions and other insights. In this study, we considered the Scopus database for selecting the set of scientific papers. The applications used in the data analysis process are VOSviewer and QDA Miner. To achieve the purpose of the research, we analysed the productivity and impact of countries, journals and papers on the topic of bibliometric analysis in marketing. We also tried to identify the marketing-related concepts that generated the most interest from the specialists in their bibliometric analysis. The study aims to highlight the favorite topics related to marketing that specialists are interested in exploring through bibliometric research.

E-leadership research has evolved significantly in recent times, influencing the development of the education system, which has been affected by the effects of the pandemic. In order to keep up with the changes, teachers have had to adapt to the ever-changing requirements and opportunities. The topic of the paper refers to the perspective of Romanian pre-university teachers regarding the connection between e-leadership and motivation. The reason I chose to do this research is because e-leadership is a current topic. On the other hand, I am a teacher in the pre-university education system and I started my teaching activity in the middle of the pandemic and I can say that it was a real challenge for me to integrate remotely into a new team. Therefore, I found it opportune to study this subject, the paper being based on the identification of the main advantages and barriers of e-leadership in motivating employees. For this, I will look for the answer to the research question “What is the perception of pre-university teachers regarding e-leadership?”, by sending a questionnaire among teachers. To answer this question, I carried out a quantitative research of a structured survey type, based on a questionnaire with 16 items, addressed to pre-university teachers, regarding the link between e-leadership and employee motivation. This survey was conducted online, in 1st-4th November 2022, through Google Forms, and I processed and interpreted the obtained data, using Microsoft Excel and SPSS statistical software. I hope this paper will be useful to all those interested in this topic, especially PhD students and leaders who want to deepen this topic.

Since 2020, two major crisis impacted the global environment: the COVID-19 pandemic and the Russia-Ukraine war. Both had a major impact on international trade and on the evolution of oil prices which has a direct effect on the logistics industry. The scope of our paper is to investigate the effects of oil price evolution on logistics activities, especially transport. Costs of shipment represent an important component of final prices for consumer products and they can influence the general rate of inflation. This is a major concern among government officials in all countries, as high inflation rates can have negative effects on national economies. Our paper is focused on analyzing price trends on each mode of transport, but also prices for integrated logistics services. The results of our analysis offer insight on the logistic market trends and can be useful to professionals from companies, but also for academics interested in this field and consumers worldwide concerned about prices going up.

Nowadays the corporate sector is a prominent stakeholder in the sustainability field. Companies across the world are starting to look at more environmentally friendly business practices, largely because of the urgent climate situation and because of the highest demand for these practices from the market. Furthermore, sustainability disclosure, formerly entirely optional, has progressively become required in several nations during the past years, especially in the European Union and among businesses and production sectors. Plus, the Non-Financial Reporting Directive (NFRD), which requires certain major corporations with EU headquarters to provide sustainability data, was adopted by the European Parliament in 2014. Later, additional regulatory actions have been taken, and in 2021 the European Commission has launched a new political agreement on the Corporate Sustainability Reporting Directive (CSRD), to respond to the growing criticism regarding the reporting criteria, while increasing the reporting obligations’ level of detail. The given paper is focused on the analysis of the processes of sustainability of Romanian and European companies, more exactly about the most common CSR practices of companies. This paper aims to provide further implications for policymakers, students and researchers whilst promoting sustainability and being of use to business leaders.

Investment determines the sustainability and prosperity of an economy. The paper seeks to (1) give an overview of the roles of companies on the stability of the financial system, based on existing theoretical and empirical work; and (2) to highlight the reasons which expose them to the non-application of their duties against the State. For this purpose, a bibliometric analysis using the Direct Science database was employed. The results of the analysis allowed us to study the search trend by analyzing the distribution of publications, authors, types of publications and fields of research and also showed that the themes of the study are of great scientific interest because of the surge in the number of publications on the role of companies over the last ten years averaging 76.3 per year while 1,690 were on the impact of company behaviour on the stability of the financial system. [ABSTRACT FROM AUTHOR]