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This study investigates the relationship between sustainability reporting practices aligned with the Global Reporting Initiative (GRI) standards and CO₂e emissions reduction across six companies operating over two industrial sectors. Grounded in two primary hypotheses, the research aims to assess whether there is a discernible trend toward GRI-compliant reporting and whether these reporting practices are associated with CO₂e emissions reductions as part of effective sustainability communication. Utilizing a longitudinal analysis of ESG scores, CO₂e emission levels, and annual changes from 2019 to 2022, the study examines the dynamics of sustainability reporting within the context of environmental performance. Preliminary observations indicate that firms from the oil and extractive industries have made strides in enhancing their ESG scores, which may suggest a potential link between structured sustainability reporting and improved environmental outcomes. However, the analysis also reveals variability among companies, with some exhibiting inconsistent emission trends despite stable ESG scores. This variability raises questions about the strength and universality of the relationship between GRI-aligned reporting and emissions reductions. The study posits that industry-wide incentives and regulatory frameworks may be essential for fostering more consistent adherence to GRI standards across different sectors. Future research directions are suggested to explore deeper mechanisms and variations across industries to gain a comprehensive understanding of the broader impacts of GRI standards on environmental outcomes. [ABSTRACT FROM AUTHOR]

This study investigates the quality of ten different brands of bottled water purchased from various stores across Romania, using a comprehensive analysis of both physicochemical parameters and heavy metal content. The analyzed parameters include pH, total dissolved solids (TDS), dissolved oxygen, turbidity, free and total chlorine, and conductivity. Additionally, the concentration of various heavy metals was measured to assess compliance with current Romanian legislation and international water quality standards. Each water brand was subjected to eight repetitions of electroanalytical testing to ensure accuracy and consistency in the results. Furthermore, statistical analysis, including descriptive analysis, Pearson correlation, and Principal Component Analysis (PCA), was employed to identify key interdependencies both among the physicochemical parameters and between the identified heavy metals. This multifaceted approach offers a deeper understanding of the overall quality of bottled water available in Romania and highlights potential risks related to heavy metal contamination. [ABSTRACT FROM AUTHOR]

The operative knowledge of the evolutions related to the cost of production allows the management to take timely measures of correction and recovery, also allows establishing some medium and long term strategies, starting from the reports based on management accounting. Objectives can be set, material resources, human resources, technologies used in production, time resources needed for current operations can be better managed, and also can develop plans to improve the recent activity. The purpose of the paper is to analyze the possibility of applying the standard cost method in the managerial accounting of an entity operating in the public catering sector. The specifics of organizing the production in such an economic entity requires the identification of an efficient management accounting organizing method in controlling economic processes and supporting managerial decisions. The obtained results underline the fact that the standard-cost method determines advantages for the small economic entity analyzed, such as the anticipation of the costs of the programmed production; the expectation of scheduled production costs; the value of deviations from the standard cost, by cost categories and by product categories; efficient monthly control of the real cost of production, etc.

In the last 25 years, Romania has undergone a large industrial restructuring, which has resulted in the closure of mines or the diminution of mining operations. However, the mining activities have caused negative impacts both on the environment and on the population. The present study summarizes the situation of the mining activity in the south area of the Banat Montains (Romania) and presents the effects produced by the mining exploitation on the environmental factors but also of the wellness of area's population. [ABSTRACT FROM AUTHOR]

The current economic entity focused on minimizing costs and maximizing profits faces hidden costs that have a negative impact on economic performance. Hidden Costs can be generated by malfunctions, such as absenteeism, staff rotation, productivity deviations, non-quality, and work-related accidents are commonplace. In this article it is concentraded to identificated the hidden costs generated by the personnel fluctuation. Scientific research emphasizes that these hidden costs can be identified and quantified through mathematical estimations by algorithms. Thus, it will start from the distribution of direct productive staff, the distribution of employee's matrix and the percentage fluctuation matrix in order to determine the movements caused by these departures over a year. [ABSTRACT FROM AUTHOR]

The awareness of the socio-environmental effects of forest exploitation is essential for better resource management and a sustainable management system for forestry. We started the present research with a theoretical documentation based on the knowledge of the legislation in the field and a descriptive analysis of the evolution of the forest fund of our country and the analyzed area. We strengthen the results of this research through the information obtained based on empirical research in the upper Aries river basin. For our statistical approach, we choose the questionnaire as a relevant research tool. The analysis was made using SPSS program, and statistical variables, including crosstable, the Spearman's correlation coefficient and the χ2 (chi-square) test to test the relationship between two variables, both measured on a categorical scale. Through the qualitative analysis and interpretation of information obtained from the processing of questionnaires we indent to identify the main socio-environmental effects of forestry activity, the need to implement programs to exploit forest resources, the main factors that prevent exploitation of forest resources and also obtain relevant conclusions regarding measures needed to improve the area studied. [ABSTRACT FROM AUTHOR]

The article represents a theoretical research which takes into account the statistical model known as Benford's Law, followed by a quantitative application-based research in which we have used Microsoft Excel elements (statistical and graphical functions) on a set of socio-economic data in order to emphasize how easy it is for a wide range of users to apply the theoretical concepts mentioned. [ABSTRACT FROM AUTHOR]

Present paper consists of a qualitative research on firm financial indicators. Firms included in our sample are Romanian firms within tourism sector. By using information gathered from financial statements, we performed a principal components analysis for a number of eight financial indicators. These financial indicators were: turnover growth rate, liquidity, solvency, return on assets, turnover gross margin, leverage, return on equity and debt. The aim was to select most relevant indicators which best reflect financial performance. Three aggregate financial indicators were extracted, which were further used for calculation of firm financial performance. [ABSTRACT FROM AUTHOR]

Circular economy supports the harmonization of human needs for sustainable long-term development by optimizing resource usage so that you consume as little and to re-use as much as possible. Optimizing resource use reaches a threshold of balance where the quantity of natural resources consumed net does not endanger their rhythm of natural restoration for future generations needs. It creates opportunities for business by increasing prices, resources volatility, rationalization of consumption, supply chain development, etc., requiring the development and optimization o f new business models. The aim o f this work consists in the presentation of a business model adapted to the current geo-economic environment characterized by the prism of circular economy. [ABSTRACT FROM AUTHOR]

Copyright of Revue Valaque d'Etudes Economiques is the property of Valahia University of Targoviste and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The content of this research theme is topical due to the fact that information technologies have a very strong influence on the companies' financial-accounting system. The globalization of all the activity domains, in the contemporary society, has transformed the use of IT into a competitive advantage because organizations have become increasingly complex in point of their organizational structure and geographic extension, being obliged to face large data volumes and a high level of competition, especially during crisis periods. At present, the demand of information has intensified due to factors such as the progress of the society, the modernization and systematization of the economy. In this context, one can affirm that the financial-accounting system has acquired a remarkable value with implications on the decision-making based on relevant and real-time information. The objective of this paper is to demonstrate that the role of the information systems and also the accounting as a whole has changed significantly given the progress recorded on the level of the organization but also the conditions of the new technological and economic realities. [ABSTRACT FROM AUTHOR]

Copyright of Revue Valaque d'Etudes Economiques is the property of Valahia University of Targoviste and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

At EU level, the funds transfer systems have undergone significant changes starting with the introduction of euro. The launch of the euro, the emergence of new technologies, introduction of financial innovations and the globalization have led to reorganization of funds transfer systems' infrastructure. The paper aims to offer an analysis of actual payment system for Euro area, a trans-European funds transfer system with gross settlement in real -time for payments in euro TARGET- to increase economical and operational efficiency of payments and also to reduce the risks in the electronic funds transfer system by creating efficient and secure payment systems. [ABSTRACT FROM AUTHOR]

The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used to reveal it within the public institution. Throughout a theoretically applicable initiative, the present article tries to outline the characteristics of the IDEA instrument which is used by the Supreme Audit Institutions. [ABSTRACT FROM AUTHOR]

The work coordinates of accountancy in the new information era suppose a renunciation to many traditional instruments and an acceptance of others, imposed by the modern organization, as well as the recognition of accounting information as a necessary input in decision making. The present study analyses, on the basis of the data gathered from the application of a survey: 1.how small and medium-sized enterprises (SMEs), the most numerous entities in the economy, use the information provided by the accounting information system; and 2.the need to use the existing financial-accounting information more profitably by means of well-founded economic decisions, through the use of IT decision assistance systems. [ABSTRACT FROM AUTHOR]

The evolution of the world economy, the continuous growth of human needs and industrial and technological development have led to an increased demand for energy and consumption of fossil fuels. Since fossil resources are limited, there is an urgent need for the evolution of current economies to achieve sustainable development (SD), supported predominantly by waste management, renewable energy production, limiting non-renewable resource consumption, sustainable development, etc. In this research, the management of waste (chicken debris and debris from meat processing/slaughter) resulting from the chicken slaughtering activities using biogas installations (BI) is shown to be a viable alternative that places the economic entity at intercept if waste recycling and the production of electricity, heat and digestate. The purpose of this research was to quantify the economic impact generated using BI, which processes organic wastes resulted from the processing flow of the meat chicken slaughterhouse. [ABSTRACT FROM AUTHOR]