Within the present-day economic situation ensuring a competitive position coincides with its ability of managing its relationship with the stakeholders regarding the distribution of the added value and setting up of a legit consensus between them and the company itself. The main objectives of the study focus both on identifying the reasons that led to the development of the information transparency in order to satisfy the stakeholders' expectations within the Integrated Reporting (IR) and on the dynamic analysis of the main economic and financial factors (from a sample of 180 companies quoted on the stock exchange during 2008-2017) that were the foundation of the statistical design for evaluating the companies' ability to satisfy the stakeholders' expectations. The research methods refer to identifying those evaluation methods in terms of the IR's quality and compliance regarding the stakeholders' expectations based on the analysis of the database and the econometric model. The final results can be very useful both for those companies that are already using or will choose to apply the IR in the near future and for the potential stakeholders as they have the option of evaluating beforehand the degree of satisfaction of their expectations in relationship with the reporting company.
The main purpose of the study is to evaluate the quality of the economic and financial data from the point of view of satisfying the shareholders’ demands as well as of the influences that the structure of the shareholding can have on a company’s economic and financial informational system. The bases for the theoretical background were a systematic overview and a critical analysis of the literature from the study field. According to the findings from the literature study, links were developed between the study areas and a hypothesis of the relationship between the state’s status as a stakeholder and the quality of the information that was published in the annual reports. The analysed sample initially was made up of those companies (105) that were listed on the Stock Market of Bucharest whereas the evaluation method of the quality of disclosure was based on the scoring method, i.e. the scoring points that are given to the classified elements, the nature of the simple or derivative indicators. After applying the inclusion and exclusion criteria remained only 65 of the company. The object of research is the companies that prepare their financial reports using the IFRS reference (International Financial Reporting Standards). The main information sources were the annual or interim published financial reports. This paper shows that economic and financial communication needs to make improvements in terms of the informational transparency that is a key element for building up its credibility. Even if the study’s practical examples focussed only on the stakeholders’ demands, the quality of the economic and financial disclosure requires that the supplied information has all those features that characterize high-quality information, that is the must be relevant and precise, easy to understand, timely, comparable and verifiable. The importance of the present study results from the fact that the beneficiaries of financial information are becoming more and more interested in quality information, a characteristic that is basically the foundation of their decisions in regards to the reporting entity. The results of the study may be useful to the stakeholders, the business environment, the financial-banking institutions, the state, highlighting the importance, need and benefits of a qualitative economic and financial communication in the decision-making process.
The feature of a particular type of consumption that has developed over time at regional level has led to the development of certain characteristics of consumer behaviour that originate from structurally non-congruent regions. In this context, this study aims to develop a consumer behaviour optimization model, in order to design a sustainable supply as a stability factor for quality-focused food policies. The main objectives of the study focus on: an interpretative analysis of the specialist studies and of the present legislation both in Moldova and in the European Union in terms of food quality policies; an elaboration and application (between November 2018 and January 2019) of a questionnaire on a representative sample from among the population of the capital of Moldova -Chisinau; outlining the typological profile of the consumer; an optimisation of the typological profile of consumption by the reducing food risk factors. The findings refer to the elaboration of an optimisation model that can be used by producers for developing and ensuring the sustainable product offer on the food market.
Aquaculture is an economic sector that has rapidly grown in recent years, due to European programs and the support provided for this activity. Given this accelerated development and the attention this sector receives on an international level, this paper focuses on identifying the growth factors in the sector and highlighting certain general aspects of its development in Romania, followed by an analysis of the available data on the exploitation of fishing resources in Suceava County in terms of performance.
Prior to the outbreak of the conflict in Ukraine, the European energy markets had already been in a profound state of crisis with prices reaching top levels and with minimum supplies. The cost of the energy has had a significant impact on the performance and the sustainability of the majority of the economic operators, most of them considering the overgrowth of the price of the energy and the raw materials as the main risks in terms of the short - term development of the operational activity. Given the current situation, the aim of the study is to identify new solutions to reduce the negative effects of the present day crisis on the Romanian economic operators. In this context, the study focuses on the following objectives: O1—estimating the social and economic effects on the economic operators as a result of the energy crisis; O2—identifying the key factors which make the economic operators switch from the traditonal resources consumption to the renewable energy consumption and O3 - analyzing the influence factors in stimulating the investments in the renewable energy. The research methods that have been used are based on the quantitative analysis with the help of a questionnaire applied to 264 Romanian production companies. The final results of the present study refer to designing an overall profile of the industrial consumers given the escalation of the energy crisis worldwide. The findings of the study can be useful both for the final energy consumers and for the producers and distributors alike and ultimately for the European and national legislators whose decisions are closely related to the very future of these economic entities.
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