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Revista y Edición

Volumen 15 (2021): Edición 2 (December 2021)

Volumen 15 (2021): Edición 1 (June 2021)

Volumen 14 (2020): Edición 2 (December 2020)

Volumen 14 (2020): Edición 1 (June 2020)

Volumen 13 (2019): Edición 1 (December 2019)

Detalles de la revista
Formato
Revista
eISSN
2668-3989
Publicado por primera vez
30 Sep 2019
Periodo de publicación
1 tiempo por año
Idiomas
Inglés

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Volumen 15 (2021): Edición 2 (December 2021)

Detalles de la revista
Formato
Revista
eISSN
2668-3989
Publicado por primera vez
30 Sep 2019
Periodo de publicación
1 tiempo por año
Idiomas
Inglés

Buscar

4 Artículos
Acceso abierto

Analysis of Key Performance Indicators Impact in a Company of Change Requests brought to Speed Sensors in the Automotive Industry in Order to Optimize the Manufacturing Process

Publicado en línea: 27 Feb 2022
Páginas: 1 - 10

Resumen

Abstract

Key performance indicators (KPIs/KPRs) made in a company with a field of activity in automotive allow for the gathering of knowledge and explore the best way to achieve the organisation’s objectives. Many researchers have offered different ideas for determining KPIs either manually, semiautomatically or automatically applied on different fields. This paper focuses on providing a study of an approach to explore key performance indicators (KPI/KPR). This work presents explanations about the process organization, the selection path of KPI/KPR and a practical example of measuring KPI/KPR in production department with the meaning of providing an interesting image of how people work and analyze complex situations and design or react to their strategies.

Palabras clave

  • Performance indicators
  • Planning phase
  • Validation phase
  • Implementation phase

JEL Classification

  • O39
Acceso abierto

Quality Assessment for Corporate Governance Compliance: the Case of BSE-MTF Listed Entities

Publicado en línea: 27 Feb 2022
Páginas: 11 - 18

Resumen

Abstract

Over the past two years a significant number of issuers have emerged on the AeRO Multilateral Trading Facility (MTF) organized and managed by the Bucharest Stock Exchange (BSE). Preliminary assessments concluded that investors’ interest for the recent AeRO public offerings of equity and debt seemed to be even greater than in case of the regulated market, possibly explained by a higher return on investments. On the other hand, a preference for the AeRO market instead of the regulated market has been also noticed among the inssuers trying to avoid compliance costs related to financial reporting and corporate governance. These assumptions are relevant to sustain a research direction related to a quality assessment of compliance with relevant corporate governance principles that AeRO issuers must also embrace and implement. The research methodology includes governance compliance inspections, issuers’ website screenings and annual report reviews. The sample of issuers is formed by the 20 issuers included in the BETAeRO Index launched on 11th of October, 2021. We expect that our findings will provide a relevant basis of conclusions to support a broaden utility of the Vektor transparency index, which should be extended for AeRO issuers as well.

Palabras clave

  • corporate governance
  • compliance statement
  • investors’ protection
  • multilateral trading facility
  • securities’ issuer

JEL Classification

  • M42
  • M48
Acceso abierto

Evolutionary benchmarks in sustainability reporting. Incursion from the Brundtland Report to the Sustainable Development Goals

Publicado en línea: 27 Feb 2022
Páginas: 19 - 30

Resumen

Abstract

Sustainable development has become, at a rapid pace, outright desirable, an essential condition for all companies, and the business strategy must be based on transparency and accountability, and the information published must be the architecture of sustainable reporting. This is because the public reports of the companies generate the essential platform that reflects the performance, the social and environmental impact, as well as a subsidiary marketing function through which new customers and investors are attracted, as well as talented employees. The main objective of this research is to identify the main landmarks of the evolution of sustainability reporting in the dimension of non-financial reporting standards applied by Romanian companies. The migration trend from conventional to sustainable accounting is evident, with the latter including a variety of social and environmental issues such as: biodiversity protection, climate change, energy efficiency, greenhouse gas emissions, waste management, social inclusion disadvantaged people, respect for human rights, the fight against corruption and transparency of information.

Palabras clave

  • sustainability
  • Brundtland Report
  • UN Agenda 21
  • Sustainable Development Goals

JEL Classification

  • M41
  • M42
  • Q01
Acceso abierto

Implementation of IT Service Management Solutions in the University Environment Beyond the COVID-19 Pandemic: a SWOT Analysis

Publicado en línea: 27 Feb 2022
Páginas: 31 - 38

Resumen

Abstract

The COVID-19 pandemic has imposed the acceleration of the digital transformation processes of organizations, regardless of the sector of activity. Moreover, currently, achieving sustainability indicators is particularly important, digitalization being an important step to minimize the social and environmental impact of organizations’ activities. Our paper aims to identify the internal and external factors that influence the adoption of an IT Service Management solution during the pandemic in a public university in Romania that is in the process of transition to become a sustainable university.

Palabras clave

  • IT Service Management
  • SWOT analysis
  • university
  • organizational environment
  • COVID-19 pandemic
  • sustainability

JEL Classification

  • I230
  • M120, M150
4 Artículos
Acceso abierto

Analysis of Key Performance Indicators Impact in a Company of Change Requests brought to Speed Sensors in the Automotive Industry in Order to Optimize the Manufacturing Process

Publicado en línea: 27 Feb 2022
Páginas: 1 - 10

Resumen

Abstract

Key performance indicators (KPIs/KPRs) made in a company with a field of activity in automotive allow for the gathering of knowledge and explore the best way to achieve the organisation’s objectives. Many researchers have offered different ideas for determining KPIs either manually, semiautomatically or automatically applied on different fields. This paper focuses on providing a study of an approach to explore key performance indicators (KPI/KPR). This work presents explanations about the process organization, the selection path of KPI/KPR and a practical example of measuring KPI/KPR in production department with the meaning of providing an interesting image of how people work and analyze complex situations and design or react to their strategies.

Palabras clave

  • Performance indicators
  • Planning phase
  • Validation phase
  • Implementation phase

JEL Classification

  • O39
Acceso abierto

Quality Assessment for Corporate Governance Compliance: the Case of BSE-MTF Listed Entities

Publicado en línea: 27 Feb 2022
Páginas: 11 - 18

Resumen

Abstract

Over the past two years a significant number of issuers have emerged on the AeRO Multilateral Trading Facility (MTF) organized and managed by the Bucharest Stock Exchange (BSE). Preliminary assessments concluded that investors’ interest for the recent AeRO public offerings of equity and debt seemed to be even greater than in case of the regulated market, possibly explained by a higher return on investments. On the other hand, a preference for the AeRO market instead of the regulated market has been also noticed among the inssuers trying to avoid compliance costs related to financial reporting and corporate governance. These assumptions are relevant to sustain a research direction related to a quality assessment of compliance with relevant corporate governance principles that AeRO issuers must also embrace and implement. The research methodology includes governance compliance inspections, issuers’ website screenings and annual report reviews. The sample of issuers is formed by the 20 issuers included in the BETAeRO Index launched on 11th of October, 2021. We expect that our findings will provide a relevant basis of conclusions to support a broaden utility of the Vektor transparency index, which should be extended for AeRO issuers as well.

Palabras clave

  • corporate governance
  • compliance statement
  • investors’ protection
  • multilateral trading facility
  • securities’ issuer

JEL Classification

  • M42
  • M48
Acceso abierto

Evolutionary benchmarks in sustainability reporting. Incursion from the Brundtland Report to the Sustainable Development Goals

Publicado en línea: 27 Feb 2022
Páginas: 19 - 30

Resumen

Abstract

Sustainable development has become, at a rapid pace, outright desirable, an essential condition for all companies, and the business strategy must be based on transparency and accountability, and the information published must be the architecture of sustainable reporting. This is because the public reports of the companies generate the essential platform that reflects the performance, the social and environmental impact, as well as a subsidiary marketing function through which new customers and investors are attracted, as well as talented employees. The main objective of this research is to identify the main landmarks of the evolution of sustainability reporting in the dimension of non-financial reporting standards applied by Romanian companies. The migration trend from conventional to sustainable accounting is evident, with the latter including a variety of social and environmental issues such as: biodiversity protection, climate change, energy efficiency, greenhouse gas emissions, waste management, social inclusion disadvantaged people, respect for human rights, the fight against corruption and transparency of information.

Palabras clave

  • sustainability
  • Brundtland Report
  • UN Agenda 21
  • Sustainable Development Goals

JEL Classification

  • M41
  • M42
  • Q01
Acceso abierto

Implementation of IT Service Management Solutions in the University Environment Beyond the COVID-19 Pandemic: a SWOT Analysis

Publicado en línea: 27 Feb 2022
Páginas: 31 - 38

Resumen

Abstract

The COVID-19 pandemic has imposed the acceleration of the digital transformation processes of organizations, regardless of the sector of activity. Moreover, currently, achieving sustainability indicators is particularly important, digitalization being an important step to minimize the social and environmental impact of organizations’ activities. Our paper aims to identify the internal and external factors that influence the adoption of an IT Service Management solution during the pandemic in a public university in Romania that is in the process of transition to become a sustainable university.

Palabras clave

  • IT Service Management
  • SWOT analysis
  • university
  • organizational environment
  • COVID-19 pandemic
  • sustainability

JEL Classification

  • I230
  • M120, M150

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