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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.

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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.

Basketball and business organizations can be compared from various standpoints (organizational structure, type of teams, processes etc.). One such standpoint is regarding objective setting. By undergoing a literature review analysis on the topic of objective setting in basketball versus business organization, the author tried to answer the research question: "are there any differences in the way basketball and business organizations conduct their objective setting activities?" Considering this, the objective of this paper is to provide an insight into how objectives in basketball and business organizations are set, and if there are any similarities or differences in the way they conduct this activity. The results however, did not provide clear and sufficient information if there are any differences between how objectives are set and communicated in basketball versus business organizations. Furthermore, a simple literature review like this one cannot provide a clear answer to the research question, as the necessary information regarding objective setting in basketball organizations is, in most cases, not public or easily identifiable. Moreover, the author was not able to identify research on the topic of how exactly basketball organizations set their objectives or what criteria they take into consideration when setting these objectives. This proves the fact that topics like how basketball organization set their objectives for each season or what criteria they take into consideration when undergoing this activity could be considered relevant for a future and more detailed qualitative/quantitative research having as target group: basketball teams that play in the Euroleague/Romanian National Basketball League. [ABSTRACT FROM AUTHOR]

This paper explores the multifaceted nature of digital entrepreneurship, tracing its evolution alongside the digital transformation of the broader economy. Entrepreneurship research has expanded to encompass a wide range of theoretical perspectives. It outlines the evolution of theoretical perspectives in entrepreneurship studies, shifting from a focus on individual characteristics to a broader emphasis on environmental, social, and institutional factors. The paper highlights the diversity of methodological approaches utilized in entrepreneurship research, ranging quantitative, qualitative, and computational techniques. The advent of the internet opened the door for e-commerce in the 1990s, followed by the rise of Web 2.0 social platforms in the 2000s, further empowering entrepreneurs through user-generated content and the power of networks. The current phase of digital entrepreneurship is characterized by data-driven platforms, sophisticated algorithms, and the blurring of physical and digital boundaries. Theoretical frameworks, including innovation theory, resource-based views, lean startup methodologies, and institutional perspectives, aid in understanding the opportunities and challenges within this dynamic field. Digital entrepreneurship is presented as a dynamic force reshaping the modern economy. The paper traces the evolution of digital entrepreneurship through three key phases: the emergence of e-commerce in the 1990s, the rise of Web 2.0 social platforms in the 2000s, and the current dominance of data-driven platforms. The ongoing digital revolution has profoundly altered the entrepreneurial landscape, demanding new skills, strategies, and models for success. The COVID-19 pandemic further accelerated digital adoption across businesses and society. The paper underscores the significance of digital entrepreneurship within the context of technological advancement, institutional shifts, and evolving market dynamics.

This paper examines the current approaches to economic science, particularly on collaborative and circular economies. Economic science is closely related to the concept of limited resources. This is because economics is concerned with managing limited resources to satisfy unlimited human needs and wants. The idea of limited resources is central to economic science because it influences every aspect of how people make economic decisions and manage economic activities. Effective management of these resources is essential to achieving long-term economic and social goals. The collaborative economy and the circular economy are two key economic concepts that address how resources are used and distributed sustainably and efficiently in society. Both concepts are frameworks that aim to address the challenges of sustainability and resource efficiency, albeit in different ways. The collaborative economy is characterised by individuals and organisations sharing resources through digital platforms, such as goods, services, or information. This model promotes resource optimisation, cost-sharing, and social cohesion. On the other hand, the circular economy is an economic model that seeks to systematically reduce waste and maximise resource efficiency by designing products, services, and systems that prioritise the longevity and recyclability of materials. The paper explores collaborative and circular economies’ theoretical foundations and practical applications. Although they have some overlap, these two concepts have different perspectives and approaches regarding resource management and sustainable economic growth. While the collaborative economy focuses on sharing and exchanging existing resources, the circular economy focuses on reshaping systems and products to reduce waste and sustainably optimise resource use. The study findings are based on a comprehensive literature review and empirical research on collaborative and circular economies. The analysis reveals that collaborative and circular economies have unique strengths and limitations. However, they also share common objectives, such as promoting sustainability, resource efficiency, and social inclusivity. These concepts have the potential to complement each other and contribute to a more sustainable and resilient economy.

he rising income inequality around the world and its persistence represent a social phenomenon raising concerns at all levels (global, regional and country) for governments and pose huge challenges to master it and to identify effective solutions. The aim of the paper is to provide a comparative insight at the European Union (EU) level involving 25 Member States regarding the interplay between income inequality, economic growth, and institutional quality. Gini Index sourced from World Income Inequality Database, GDP per capita series extracted from the World Bank database, and institutional indicators collected from the World Governance Indicators database represent the examined variables over the period 1990-2022. Their dynamic is comparatively analysed and discussed. The clustering method is applied to identify similarities and differences between European Union countries in terms of the interplay between income inequality, economic growth and institutional factors and to draw relevant conclusions for future effective policy measures meant to reduce inequality and to boost economic growth. The clustering analysis based on the average growth rate of income inequality and per capita GDP revealed that European Union countries are differently facing the challenge of income inequality rising. Six groups of countries with similar paths regarding the income inequality and economic growth were identified. High-income countries face low levels of income inequality but with an upward trend. Economic growth is accompanied with high levels and increasing levels of income inequality. The institutional quality level may strength the capacity of a country to address the problem of rising income inequality, but it remains unclear the interplay of institutional quality dynamic in reducing income inequality. The implications of the paper’s findings are framed in the context of the European policies.

This study explores the evolving role of universities in the modern economy, focusing on their transformation from traditional centers of education and research to dynamic hubs of entrepreneurship and technology transfer. Drawing from Schumpeter’s theory of entrepreneurship, which emphasizes the critical role of innovation and the entrepreneur in catalysing economic change, this paper argues that contemporary universities have adopted a third mission of economic development, complementing their foundational roles in teaching and research. The paper introduces the concept of the entrepreneurial university, a term that captures the institution’s enhanced involvement in technological innovation and its contribution to economic growth through the commercialization of research. The research discusses various models of innovation that have shaped our understanding of the knowledge transfer process, including the linear model of innovation, the triple helix model, and the open innovation model. These models provide a theoretical framework for analysing the mechanisms through which universities contribute to the economy, highlighting the importance of collaboration between academia, industry, and government. The paper pays particular attention to the role of Technology Transfer Entities (TTEs) within universities, which are instrumental in managing intellectual property, licensing inventions, and fostering partnerships with external stakeholders. Through a comprehensive analysis, the paper reveals that while the financial benefits of knowledge transfer from universities are increasingly recognized, there remains a significant research gap in understanding how university knowledge can be effectively transformed into economic benefits. This gap is particularly pronounced in the context of transition economies, where data on knowledge transfer mechanisms and their impact on innovation and economic growth is scarce. The study emphasizes the need for a multidimensional approach to assess the effectiveness of university TTEs, considering individual, organizational, and ecosystem-level characteristics.

This paper examines the relationship between property tax systems and housing affordability in European countries. The research contains not only theoretical section, but also empirical analysis. The statistical data used in research was extracted from Eurostat, OECD, and Tax Foundation. As housing affordability increasingly becomes a pressing issue in many European cities, understanding the role of property taxation in shaping affordability dynamics is crucial for policymakers, researchers, and stakeholders. Addressing housing affordability challenges requires a comprehensive understanding of the factors influencing housing costs, with property tax systems playing a pivotal role in shaping housing market dynamics. Through a comprehensive literature review, the paper explores existing research findings on the correlation between property taxation and housing affordability. Utilizing data from the Eurostat database, I conduct a comparative analysis of property tax collection statistics across Europe. It focuses on property tax revenues as percentage of total private stock. In assessing housing affordability, two key indicators were extracted from the Eurostat database: the housing cost overburden rate and housing costs as a proportion of disposable income. Housing costs encompass various expenses associated with dwelling occupancy, including utilities, maintenance, taxes, and insurance. The housing cost overburden rate measures the percentage of households where housing expenses exceed 40% of disposable income, providing insight into the burden of housing costs relative to income. Additionally, paper analyses the proportion of disposable income allocated to housing-related expenses, offering further insight into affordability trends. The findings contribute to understanding the impact of property tax systems on housing affordability in European countries. By evaluating the relationship between property taxation and housing costs, the strategies can be developed to mitigate housing affordability challenges and promote sustainable housing markets.

The armed conflict that erupted in Ukraine has had profound economic ramifications, not only for the country itself but also for the wider region. This paper aims to provide a comprehensive analysis of the economic consequences of the war in Ukraine, exploring its impact on various sectors and long-term development prospects. Drawing upon a range of primary and secondary data sources, the study presents a multifaceted assessment of the economic effects, considering both immediate and long-term implications. The paper examines the direct costs of the conflict, including the destruction of infrastructure, loss of human capital, and disruption of production and trade. It investigates the impact on key sectors such as agriculture, manufacturing, energy, and finance, highlighting the challenges faced by businesses and the labor market. It examines the role of external financial assistance and the effectiveness of economic policies implemented during the crisis. Finally, the study concludes by synthesizing the key findings on the economic consequences of the war in Ukraine. These recommendations encompass both short-term measures to address immediate challenges and long-term strategies to foster sustainable economic development and reconciliation. This comprehensive analysis of the economic consequences of the war in Ukraine contributes to the existing literature by providing a nuanced understanding of the multifaceted impacts of the conflict. It offers valuable insights for policymakers, international organizations, and researchers seeking to comprehend and address the economic challenges arising from war-affected regions.

The paper aims to provide an image of the future of teaching and learning in the context of artificial intelligence transforming various industries, including sports, education, and construction. Its place in education is a frequently discussed topic. While some argue that artificial intelligence will revolutionize education, others worry that it will take over to the harm of educators and students. Though robotics in the classroom is still a ways off, artificial intelligence is finding its way into the classroom. AI has the power to improve teaching and learning methods, solve some of the largest issues facing education today, and hasten the achievement of inclusive and equitable quality education. In addition to delivering artificial intelligence courses, EdTech businesses are increasingly using eLearning solutions to personalize learning experiences, pinpoint knowledge gaps, and give focused feedback. Also, AI-driven education is upending conventional teaching methods and influencing how this field will use technology in the future. With the use of complex algorithms and massive data sets, artificial intelligence solutions for education may provide a lot of advantages, yet as with the use of artificial intelligence in any context, there are significant ethical considerations which are a hot topic of discussion in the technology world and beyond, and the majority of university degree programs are including courses on AI ethics in their curricula. Therefore, the paper presents the benefits of AI in the classroom, such as engagement and assistance for students, assessment and evaluation, and individualized learning but also about the difficulties and worries associated with AI in education, including prejudice and privacy issues, as well as the moral issues raised by AI-powered learning. It also discusses the possible effects on the educational system and how students are trained for the workforce of the future as potential applications of AI in education are explored.

Digital transformation is anticipated to be the fourth industrial revolution. Considering this phenomenon, some economic entities tend to group and collaborate using digital technologies, thus forming economic ecosystems. The notion of ecosystem is a relatively recent concept used in economic language, coming from biology. Because of this, the ecosystem and the specific types of ecosystems, such as business and digital, are not consistently defined in the literature. There are multiple conceptualizations of these concepts, which in practice leads to confusion and even misuse of the terminology. The main purpose of the paper is to revise the concepts related to the ecosystem construct, but also the most important types of ecosystems for the world economy, namely the business and digital ecosystems. The methodology used is the analysis of the main sources dealing with ecosystems, particularly digital and business. We have reviewed papers from the following journals: Technological Forecasting and Social Change, Journal of Business Research, Technovation, Digital Business, International Journal of Information Management, and Technology Innovation Management Review. It is important to note that the analysis of the articles was carried out from a managerial point of view, without adopting a technical perspective. Following this analysis, we made a comparison between the two types of ecosystems, highlighting their common features.

Project management maturity models (PMMMs) have evolved significantly over the years, eliciting both enthusiasm and critique from professionals in the field. The former reflects the promising prospects for enhancing organizational value through the adoption of refined practices, while the latter underscores concern regarding the associated costs, applicability challenges, and the resilience of these models. This paper embarks on a comprehensive exploration, surveying the landscape of established models while pinpointing the principal obstacles linked with their implementation. Acknowledging both the significance and the shortfall of current models, there is a growing consensus within the literature regarding the imperative for further advancements in project management practices. Criticisms directed towards existing models often revolve around economic feasibility hurdles, inflexibility, scalability issues, and overly prescriptive frameworks. This paper undertakes a critical examination, contemplating the integration of digital capabilities as a means to mitigate these drawbacks and refine project management maturity models. Central to our paper is the notion of leveraging digital affordances to enhance the efficacy of PMMMs. By amalgamating technological innovations with established methodologies, we endeavor to address prevalent criticisms and propel the evolution of project management frameworks. Our approach is multifaceted, encompassing a thorough exploration of the technological substrates underpinning PMMMs. In delineating the technological landscape, we identify three primary layers of technology integration in PMMM development: Microsoft Excel, Online Questionnaires, and Advanced Platformization Initiatives. Each layer presents distinct opportunities and challenges, underscoring the complexity inherent in modernizing PMMMs. Proposing a forward-looking strategy, we advocate for the development of PMMMs that capitalize on the latest digital affordances. By prioritizing user-friendly interfaces and streamlining the completion process, we aim to foster greater engagement and uptake among stakeholders. This approach promises to transcend the limitations of traditional models, catalyzing a paradigm shift towards more dynamic and responsive project management practices.

n the ever-evolving world of digital technologies, bookstagram is taking over the literature landscape, with the phenomenon of digital book lovers sparking a variety of research. Thus, the online space created specifically for readers around the world starts from its emergence as a hashtag and is shaped by the evolution of social media applications and, by extension, consumer demands. In such manner, keywords and themes relevant to a better understanding of the Instagram trend are established in articles from online databases that this study aims to examine. In other words, the research investigates the nature of bookstagram present in the literature through a quantitative analysis of bookstagram articles from their first appearance to the present, starting with 90 and narrowing our study to 15. Thus, the VOSviewer software is chosen as a tool, which provides a bibliometric map of all implemented papers from the Web of Science database interpreting data about the aforementioned trend. Therefore, the aim of the paper is to better understand the #bookstagram phenomenon since its first appearances in the literature, laying the foundations of relevant concepts and ideas to characterize it. So, bookstagram is relatively new in the Internet ecosystem, but it is strengthening every day the interest of digital users to discuss and learn about books, regardless of the social media platform used. There is also a growing interest in the impact the trend is having on modern literary culture. Moreover, the research will be an important pawn in the growing value of information encompassing the modern phenomenon of reading lovers on the social media platform Instagram.

Today’s business world is highly dynamic, volatile, uncertain, complex, and ambiguous (VUCA). It is driven by ever faster, more efficient, and more numerous technological advances. Digital technologies have a huge impact not only on how an organization works but also on its business model. This has led to fundamental changes in the nature of leadership as well, from the underlying traditional forms of leadership to modern forms of leadership. In this context, the ability to successfully navigate these new technological waves has become an essential challenge for leaders. The digital transformation of organizations in the digital era marks the need for a holistic and integrative approach to the concepts of digital leadership and e-leadership, which are becoming a priority for organizations in their desire to remain competitive and successful as long as possible. The leadership process itself is a predictor of how change is perceived, managed, and integrated within an organization, not just at the surface level but also deep into its structure. This paper explores in detail the concepts of digital leadership and e-leadership, examining their importance and how they act to ensure that organizations are effectively guided through the digital transformation process, advancing with digital technologies. The research method is bibliometric analysis to mark the synapses between the two concepts and their network with other key notions. The main conclusion of the paper is that digital leadership and e-leadership are integral and complementary; they act together, without putting a sign of equality between them, to ensure the success of organizations in addressing the new technological requirements and disruptions encountered in their business environment.

he paper discusses the issue of operational excellence in automotive companies active in Romania. Operational excellence is the strategy for organizations striving to deliver a combination of quality, price and ease of purchase, and service, that no other organization in their market, or industry, can match. The paper discusses the degree of application in companies from automotive industry of the main seven principles of operational excellence and the main features of the process aimed to achieve operational excellence. Another topic discussed refers to key performance indicators (KPIs) of operational excellence that are used by companies. The research method is qualitative and uses the interview as instrument. The findings indicate that automotive companies in Romania are applying most of the seven principles, and that some just started the process of achieving operational excellence and therefore are applied only to some extent. The main tool for achieving operational excellence is Continuous Improvement used on all levels of the company. We found that companies use a KPI system with several layers of KPI’s, such as cost improvement savings (increased efficiency, reduces waste,…), cost improvement savings on material (WIP reduction), GPPH (good pieces/hour/operator), IPPH (indirect labor overhead hours/ production volume, and others. Conclusions and recommendations are formulated.

In the first decades of the 21st century, in a period characterized by turbulent, liberalized economic environment, in a world marked by a strong demographic growth, depletion of natural resources, climate change and destruction of ecosystems, we are more concerned than ever about the issues related to economic growth and development. In the first part of the paper, we presented the result of an overview study, based on which we synthesized the dynamics of the determinants of economic growth, after which we carried out a comparative study of economic growth and development. The second part of this paper presents a review of those economic indicators that are considered to be the most relevant in measuring economic development. The conclusions of the paper converge on the idea that, despite controversies regarding the importance of GDP as an indicator of economic development, it continues to remain the most present and important reference indicator in economic statistics. However, in order to obtain an accurate and more complex image of the economic and social performance, it is recommended to use several indicators in combination with GDP.

The present article investigates the impact of social networks in the tourism industry, highlighting their transition from simple social platforms to marketing tools. The paper focuses on analyzing the impact of digitalization on consumer behavior in tourism, proposing strategies for optimizing tourism marketing in the current digital context. Moreover, the article is part of a broader research that primarily employs literature review as its research method. At the same time, it paves the way for further in-depth analyses. The introduction emphasizes the changes that digitalization has brought to tourism with a focus on social networks. It discusses the importance of two-way communication as well as the influence of user-generated content and the role of emerging technologies. The chronological analysis of social networks from Myspace to Instagram and TikTok highlights the fact that academic literature was examined to illustrate how technology adaptation has improved over time and can be enhanced. The section on budget allocation and performance evaluation details the importance of adaptable strategies for maximizing ROI and underscores the importance of a complex approach based on quantitative and qualitative metrics. As part of extensive research, the paper contributes by encouraging the development of new strategies for digital tourism promotion adapted to the rapidity of changes.