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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]

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]