EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Volume 12, Number 2, Year 2024

1. THE LEGISLATIVE FRAMEWORK FOR CIRCULAR ECONOMY IN THE WINE INDUSTRY OF THE REPUBLIC OF MOLDOVA
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Author(s): Cristina Diaconu, Larisa Bugaian
DOI: 10.4316/EJAFB.2024.12201
Abstract: In response to resource constraints and environmental pressures, the concept of the circular economy (CE) is becoming increasingly crucial for public policies. Adjustments in the existing regulatory framework are necessary to progress toward a circular economy, including product design, waste management, and resource efficiency. Obtaining the status of a candidate country in June 2022 reinforces Moldova's responsibility to make progress. In the communication to the European Parliament, the European Commission, the European Parliament, and the European Council regarding the Republic of Moldova's application for membership in the European Union (EU) (Brussels, June 17, 2022), it was emphasized that significant efforts, accompanied by political and financial support are needed to align domestic legislation with the EU acquis in the fields of environment and climate action. Substantial reforms are required to achieve European objectives within the European Green Deal. This paper explores the existing legal framework for the circular economy with a focus on the wine industry in Moldova. The methodology includes documentary observation, literature review, and analysis of relevant laws.
Keywords: Circular Economy; Legislative Framework; Sustainable Development; Wine Industry.

2. THE EVOLUTION OF DIRECT BACKWARD AND FORWARD LINKAGES IN THE ROMANIAN ECONOMY
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Author(s): Nela Steliac
DOI: 10.4316/EJAFB.2024.12202
Abstract: After the 1989 Revolution, a number of significant structural economic changes took place in Romania. The country's GDP has grown considerably, especially after 2007. This paper analyses the structural changes in Romania's economy using the Input-Output model over the period 1996-2021. Using this model the strongest and weakest technological dependencies and sectoral influences were identified. In this respect, technical input coefficients for backward linkages and technical output coefficients for forward linkages were calculated. The results of the analysis revealed that industry is the largest consumer and supplier. In second place are construction in terms of inputs and agriculture in terms of outputs. The strongest backward linkages are between industrial branches and between construction and industry. The weakest backward linkages occur between agriculture and construction and vice versa, and between services and agriculture. The strongest forward linkages are between agriculture and industry respectively between industrial branches, while the weakest forward linkages exist between agriculture and construction and between construction and agriculture.
Keywords: Romania, Input-output Model, Economic Interdependencies; Backward Linkages; Forward Linkages.

3. MARKETING MANAGEMENT: EVOLUTION TOWARDS A SUSTAINABLE FUTURE
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Author(s): Mihai Stanciu
DOI: 10.4316/EJAFB.2024.12203
Abstract: This article presents a scholarly exploration of the evolution of marketing management thought and practice, charting its course from conceptual origins to contemporary challenges, with the aim to establish what are the pre-requisites for a sustainable future. The paper highlights key evolutionary stages, from the development of marketing principles to the scrutiny of marketing managers' activities and their impact on organizational performance, highlighting the significant role of contemporary technologies in transforming marketing practices. The paper addresses the current challenges marketing managers face, including the global business emphasis on short-term results, the ambiguity surrounding the primary responsibilities of marketing managers, and the persistent need to demonstrate the effectiveness of their activities. The paper suggests essential directions for reevaluating the role of marketing managers, in an effort to steer practitioners towards organizational excellence and long-term sustainability.
Keywords: Future Of Marketing; Marketing Evolution; Marketing Management; Role Of Marketing Managers; Strategic Marketing.

4. ENTERPRISE RESOURCE PLANNING A REAL SUPPORT FOR TOP MANAGEMENT
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Author(s): Roxana Dana Igna
DOI: 10.4316/EJAFB.2024.12204
Abstract: The purpose of the research was to present the importance of having an Enterprise Resource Planning system that can much faster and efficiently organize the management procedures in a company to meet the demands of managers. Being considered as a real solution for top management, providing integrated reports that can easily fulfill any requirement addressed based on a selection criterion. Management, i.e. the people who coordinate, control, direct and organize the activity of a company, require concrete, accurate and precise information in real time for the graduation of the wisest decisions. Therefore, the existence of such a system is a key factor (must have) in making important decisions. The second objective of the paper was to analyze the Romanian managers' view on the subject. The Romanian market was chosen and analyzed because it has a strong and competitive business environment being dominated by multinationals. Therefore, the article presents qualitative research. The instrument of analysis was the interview. Based on the responses received, the profile of the respondents was sketched and a detailed analysis of the answers was conducted.
Keywords: Enterprise Resource Planning; Top Management; Performance.

5. QUALITY MANAGEMENT IN PUBLIC HEALTH: ORGANIZATION, FUNCTIONING, RULES AND SOME RESULTS
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Author(s): Oana Miron
DOI: 10.4316/EJAFB.2024.12207
Abstract: The purpose of this paper is to highlight the most significant aspects of quality management in the public health sector in Romania, with a particular focus on the organization, functioning, existing regulations, and outcomes achieved to date in this area. Our motivation stems from the fact that adequate control and good quality assurance in public health can significantly contribute to improving patient outcomes, reducing costs, and increasing trust in the healthcare system. By implementing rigorous evaluation and improvement methods, health systems can ensure better and safer care for all patients. Based on the most recent literature, we address issues such as the establishment of the organization responsible for quality management in Romania's health sector (including the national regulatory context and organizational form, as well as the main aims and objectives of this organization). We then focus on the activities of the hospital accreditation office within the National Authority for Quality Management in Health (NAQMH / ANMCS) and the exercise of specific competencies by the North-East Territorial Office in Ia?i. The conclusion of our paper is dedicated to the most important findings regarding the studied topic.
Keywords: Quality Management; Public Health; Hospital (or Inpatient Health Facility/IHF); Hospital Accreditation; Accreditation Categories.

6. GENDER AND POLICY: THE CASE OF ROMANIAN WOMEN IN ACCOUNTING ACADEMIA
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Author(s): Georgiana Puscas
DOI: 10.4316/EJAFB.2024.12206
Abstract: The gender representation of women in academic positions within Romanian universities, as well as the broader academic context, has not been thoroughly analyzed or debated. Addressing this "lack of research interest" this paper aims to critically examine the scientific and academic trajectories of Romanian women academics, and the academic environment through the lens of legislation, answering to the following research questions: How have Romanian women been represented in legislation? What impact have legislative provisions had on their academic and research career paths and progression? The methodology primarily involves a critical analysis of the main legislative acts from 1948, when the Communist Party came to power, until 2020. This period of analysis encompasses a rich and intriguing series of political, economic, legislative, cultural, and social changes, divided into three distinct periods:1948-1989 - the Communist era, 1989-2007 - the post-Communist era, ending with Romania's accession to the European Union in 2007, and 2007-2020 - the second post-Communist era, highlighting the impact of EU membership on legislation and the academic environment.
Keywords: Academic Career Progression; Gender Representation; Historical Analysis; Legislation; Romanian Women Scholars.

 
     
     
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