Răzvan Hoinaru
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View article: Shaping Employment through Digital Transformation: Beyond Broadband and Security in Central and Eastern Europe
Shaping Employment through Digital Transformation: Beyond Broadband and Security in Central and Eastern Europe Open
Digital technology has been incorporated into economies in such a way that transforms the very dynamics of labor markets. The most unprecedented forms that influence employment have been broadband expansion supported by wide-spread belief.…
View article: A Comprehensive Model of Green Brand Assessment in the IT Industry
A Comprehensive Model of Green Brand Assessment in the IT Industry Open
This study explores the ways we can evaluate green brands in the IT industry. It is important to have a method to assess the impact that these companies have on the environment and on ourselves. The model aims to provide a comprehensive ev…
View article: A Model for Occupational Pensions Privately Administered for Police and Military Personnel
A Model for Occupational Pensions Privately Administered for Police and Military Personnel Open
In the context of legislation introduced in Romania through Law 1 of 2020 regarding occupational pensions, this paper presents an evaluation of occupational pension system for police and military personnel and takes into consideration priv…
View article: Review of: "Political Economy and Ecology of International Regional Development: Indonesia Urban and Rural Development Loans from the Asian Development Bank (ADB)"
Review of: "Political Economy and Ecology of International Regional Development: Indonesia Urban and Rural Development Loans from the Asian Development Bank (ADB)" Open
Potential competing interests: No potential competing interests to
View article: Foundational Economy and Regulation for Sustenability:from “Rurbanisation” to Rural Futurism
Foundational Economy and Regulation for Sustenability:from “Rurbanisation” to Rural Futurism Open
Sustainability provides another framework of understating the duality between urban and rural development. While the rural space has been generally perceived as a passive and slow adaptor of urban quality of life, rural development has its…
View article: Financial and Non-Financial Disclosures for Agriculture:is there any Connection in between GRI 13 and IAS 41?
Financial and Non-Financial Disclosures for Agriculture:is there any Connection in between GRI 13 and IAS 41? Open
This article compares and contrasts two financial and non-financial standards, IAS 41 Agriculture and GRI 13 Agriculture, Aquaculture and Fishing to check if they mirror one another and what are the connections or disconnections between th…
View article: Accounting for the future: practice, Artificial Intelligence and regulation
Accounting for the future: practice, Artificial Intelligence and regulation Open
This paper is a feed-in regulatory analysis for the ongoing EU legislation on Artificial Intelligence (AI). The main argument is that accounting was left behind by this EU proposal for regulation and its three risk categories. The future o…
View article: Ethics education in Romanian economics faculties, members of AFER
Ethics education in Romanian economics faculties, members of AFER Open
This paper aims to provide a high-level overview of whether and how ethics is taught in Romanian accounting and business faculties, members of the Association of Economics Faculties of Romania (AFER), at Bachelor or Masters’ level (account…
View article: Human resources accounting and accountability: medical aspects, regulation and economics of burn out in non-financial reporting
Human resources accounting and accountability: medical aspects, regulation and economics of burn out in non-financial reporting Open
The economics of burnout is estimated at around $300 bn globally, reaching a point where the World Health Organisation could declare a pandemic in the foreseeable future. There are obviously financial losses due to burnout, however, there …
View article: Green Bonds: Between economic incentives and eco-change
Green Bonds: Between economic incentives and eco-change Open
As the investor base committed to financing sustainable companies in an attempt to combat the climate crisis expands, green financial products have become more attractive to issuers, corporate and sovereign alike. As a result, the EU is at…
View article: The Impact of Corruption and Shadow Economy on the Economic and Sustainable Development. Do They “Sand the Wheels” or “Grease the Wheels”?
The Impact of Corruption and Shadow Economy on the Economic and Sustainable Development. Do They “Sand the Wheels” or “Grease the Wheels”? Open
Having in mind the main debate “grease the wheels” vs. “sand the wheels”, the main objective of this study is to find the way in which corruption and shadow economy influence economic and sustainable development. A large cross-country data…
View article: Unique Unemployment Insurance Scheme in Euro Zone. Terms and Conditions. Impact
Unique Unemployment Insurance Scheme in Euro Zone. Terms and Conditions. Impact Open
The insurances for unemployment have an important role in the functioning of labour market and in shocks adjustment.In this article we present a proposal regarding the unemployment insurance scheme in euro area (functionality, eligibility,…
View article: Accounting for the future: How will corporate business models deliver sustainability?
Accounting for the future: How will corporate business models deliver sustainability? Open
This paper considers the information value of carbon-emissions disclosures for investors. Our argument is that Financial Institutions (FIs) do need to map the carbon-financial intensity of corporate activities so as to provide investors wi…
View article: IAS 41 and beyond for a sustainable EU agriculture
IAS 41 and beyond for a sustainable EU agriculture Open
Titles on IAS 41 are not very common in the literature and in this sense there is a limited understanding of the standard and the agri-business, especially when connected with accounting and sustainability. Far too many scholars when takin…
View article: Digitalization and Business Activity. The Struggle to Catch Up in CEE Countries
Digitalization and Business Activity. The Struggle to Catch Up in CEE Countries Open
Increases in productivity and competitiveness of an economy are based mostly on the actions of companies in terms of providing technical capital to workers and of operations efficiency (management, financial, recruitment, finding markets a…
View article: Disclosure Style and Its Determinants in Integrated Reports
Disclosure Style and Its Determinants in Integrated Reports Open
Integrated Reporting promotes a more cohesive and efficient approach to corporate reporting and aims to improve the quality of information available to providers of financial capital. The purpose of this paper was to investigate the determ…
View article: What are the objectives of corporate reporting? Sustainable value for who?
What are the objectives of corporate reporting? Sustainable value for who? Open
Corporate reporting is generally perceived as a type of accounting fit for purpose for the 21 century, taking into consideration not only the traditional shareholders’ needs and views but also stakeholders’. Academic literature tends to ov…