Risk Management in Electronic Data Transmission

2009

2009

SSRN Electronic Journal, 2000

Contents Foreword Economics and Business Arsim GJINOVCI Difficulties facing the organization, promotion of HR and how to encourage or to motivate investments in organizations Eduart LIKA The role of remittances in the Albanian economy Steliana MORARU The impact of using mobile technology for the development of the Non-profit Sector in Romania Erdet KËLLIÇI Increase organization overall performance through mobile technology. Albania case study Agata BALIÑSKA Factors determining the development of peripheral areas Dumitru IACOB, Ștefan STÃNCIUGELU Socioenergy, co-existence and co-evolution: key factors of a Romanian national development strategy Denisa MAMILLO The effect of organizational culture and uncertainty on supply chain collaboration. The case of Albanian beer producers Cristian PÃUN The role of European Union Funds in economic development Andrei-Alexandru MOROȘAN, Cristian-Valentin HAPENCIUC, Iulian CONDRATOV The effects of structural funds absorption on the business environment in the North-Eastern Region of Romania Bajram FEJZULLAHU The management of the privatization process in the republic of Kosovo - “sui generis” process Finance and Banking George BAKATSELOS, Anastasios KARAMANOS Abnormal stock market returns to announcements of M&A banking deals in Greece 1996-2013 Laurențiu TREAPÃT, Lucian ANGHEL, Ileana VELICU The role of the banking loans in the management of the local development Yurii PASICHNYK Transformation of banking resources Anda GHEORGHIU Country risk dynamics of Romania in the post-EU accession period Doina PALADE, Florentin TANASÃ Foreign equity ownership, corporate governance and financial performance Loredana IVAN Gender differences in investing and savings behavior: the nesting effect Nicoleta SAVU Government accounts: below the line financing in Romania Alexandra VIȚELAR, Alina-Daniela MIHALCEA, Rodica-Maria SĂVULESCU Is the European social and economic model still sustainable? A pragmatic approach from Romanian students on the future of the Eurozone Management and Leadership Carmen NOVAC, Alexandra MIHALCEA The relationship between leadership, organizational culture and managerial culture through LEAN strategy in a multinational company Daniel POPESCU Project management for implementing Japanese methodology-KAIZEN at ASSA ABLOY Romania Cristina LEOVARIDIS, Gabriela POPESCU Organizational innovation - a path to improve the working conditions in the knowledge economy Ramona LEON Emotional intelligence – the unseen face of the sustainable knowledge based organization Cristina MOUTA, Raquel MENESES The influence of TMT in promoting trust within organizational networks Lajos SZABÓ, Anikó CSEPREGI Strategy development of public organizations Kathleen VOGES Developing relevant MBA curriculum: A case study of business community perspective Ligia PETAN The impact of transformational leadership on team performance and satisfaction: the mediating role of trust Dan STÃNESCU, Mãdãlina IORGA Are through-timers striving more for results than in-timers? Time perspective, achievement motivation and self-regulation: an empirical study Elena-Mãdãlina VĂTĂMĂNESCU, Vlad-Andrei ALEXANDRU, Elena-Alexandra GORGOS The Five Cs Model of Business Internationalization (CMBI) – a preliminary theoretical insight into today’s business internationalization challenges Dan NICU The political strategic decision-making: towards an inferential model Marketing Dumitru BORȚUN The need for a managerial and governmental strategy. Public Relations as an expression of strategic communication Dimitrios NIKOLAIDIS, Ioana MANUSSOS The influence of Public Relations in nation branding: the case of Bucharest Andreia-Gabriela ANDREI, Adriana ZAIȚ Branding insights: an interdisciplinary journey from perception to action Valeriu FRUNZARU, Elena Monica POPA Materialistic values, shopping, and life satisfaction Diana-Luiza DUMITRIU Sport actors' walk of fame: the Trojan horse of celebrity Marina OCHKOVSKAYA Perception and consumption of global luxury brands in Russia and Romania: comparative cross-cultural aspect Rareș MOCANU Marketing professionals: a managerial perspective Ioana-Felicia CONSTANTIN, Vlad RÂMNICEANU Online marketing for women. An analysis of online purchasing behavior of young women in Romania Cornelia MAXIM, Cristian VIDU Modern marketing: Valenti & Performance Janard K. YADAV, Omkumar KRISHNAN Experiential marketing of tourism: an exploratory model Alexandra Ștefania ȘTIRBU Product placement in Romanian music videos Business Ethics and CSR Andreea MITAN Do Romanian youngsters envision a CSR-oriented world? A research regarding digital natives values Denisa-Andreea TUDOR Social Customer Relationship Management (Social CRM): sustainable relationship cultivation strategies into the social web of consumers Alin SPERIUSI-VLAD The limitation of the freedom of commerce by intellectual property moral rights Camelia CRIȘAN, Alexandra ZBUCHEA, Steliana MORARU Big Data - the Beauty or the Beast Mihaela DUMITRAȘCU, Radu LOGHIN Research in the field of goodwill and corporate governance accounting: a synthesis bibliography in the 2011-2014 academic literature Robert SABOTICI Nation state, market and corporations in the context of globalization Diana-Maria CISMARU Premises and recommendations for communication strategies on environmental policies in Romania Ardita TODRI, Francesco SCALERA Thinking strategically-thinking green: Albanian economy case Maria MEDINA-VICENT Business ethics and gender equality: the basis for a new leadership model

Tourism & Management Studies, 2017

In this study a theoretical model of five dimensions is explained-Rest (1986) ethical decision making process; Jones (1991) moral intensity; need for cognition; personal attributes and financial information-in order to understand the conditions that lead policymakers to manipulate information and to understand the ethical issues in decision-making that lead or not, to a more useful accounting. The sample, by convenience, consisting of 442 individuals and this empirical study was conducted through a survey by an online questionnaire. Data collection was performed using SurveyMonkey software and the model analysed by Structural Equation Analysis method. A structural model was obtained, seeming to indicate that the process of ethical and moral intensity decisions is associated with the individual need for cognition. The utility of accounting, preparation and presentation of financial statements are positively related to the educational level. In this sense, the results and the profitability of capital influence the moral intensity, it seems possible to conclude about the positive influence of academic ethics intention and accounting utility. Resumo Neste estudo é explicado um modelo teórico de cinco dimensões-Rest (1986) processo de tomada de decisão ética; Jones (1991) intensidade moral; necessidade de cognição; atributos pessoais e informações financeiras-com o objetivo de compreender as condições que levam os legisladores a manipular informações e a compreender as questões éticas na tomada de decisões que conduzem ou não a uma contabilidade mais útil. A amostra, por conveniência, composta por 442 indivíduos e o presente estudo empírico foram realizados através de um questionário online. A recolha de dados foi efetuada utilizando o software SurveyMonkey e o modelo foi analisado pelo método de Análise de Equações Estruturais. Foi obtido um modelo estrutural, que parece indicar que o processo de decisão ética e de intensidade moral está associado à necessidade individual de cognição. A utilidade da contabilidade, preparação e apresentação das demonstrações financeiras estão positivamente relacionadas com o nível educacional. Nesse sentido, os resultados e a rentabilidade do capital influenciam a intensidade moral, parecendo possível concluir sobre a influência positiva da intenção ética académica e da utilidade da contabilidade. Palavras-chave: Ética, utilidade, contabilidade, comportamento, necessidade de cognição.

2009

2021

Objective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also investigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment. Results: A non-compliant decision was found to have a significant impact in the groups of males and females. Men’s propensity to non-compliance was higher regardless of the group of assets, suggesting that imprecise accounting regulations are perceived as a gateway to * Sabina Kołodziej, PhD, assistant professor, Kozminski University, Centre for Economic Psychology and Decision Sciences, https://orcid.org/0000-0002-7467-1048, skolodziej@ kozminski.edu.pl ** Ewa Wanda Maruszewska, dr hab., associate professor, University of Economics in Katowice, Department of Business Informatics and International Accounting, https://orcid.org/ 0000-0003-0461-4133, ewa.maruszewska@ue.katowice.pl 104 Sabina...

USV Annals of Economics and Public Administration, 2015

Public services represent useful activities designated to meet a social need. The laws and regulations empower the activities of public services, without indicating the motives for public services. The impact of government in day to day life of citizens and communities is increasingly greater in terms of both public affairs management and budgetary aspect. The power to spend the community resources and to influence the lives of others means at the same time a great responsibility. That is the responsibility to act morally (with integrity) and ensure effective spending of resources. This means not to corrupt and do not let yourself be bribed, but it also means openness to dialogue with stakeholders, internal organizational climate of trust and cooperation, internal procedures to ensure ethical advise. In this sense, in the last 20 years, the public sector has developed legal rules or internal policies, procedures and organizational tools to ensure the integrity and responsible leader...