The purpose of this paper is to discuss the features of leasing as a business model in the circular economy, which is presumed to support sustainable development by product recirculation and driving economic performance. In particular, this study highlights microeconomic benefits for listed...

Tourism is a multi-faced activity that links the economic, social and environmental components of sustainability. Firstly, this research analyses residents’ perceptions of the impact of tourism development and examines the factors that influence the support for sustainable tourism development....

The development of well-designed food safety management systems that take into consideration the potential risks and threats to an organization and their associated impacts to business operations should be a key goal for each organization operating in the food supply chain. This study provides...

Today’s rough competition at a global level in all spheres of activity imposes companies worldwide to make sustained efforts in order to improve their products, services and processes. The automotive industry has always provided valuable examples of companies that achieved business excellence...

The purpose of this paper is to investigate the impact of ISO 9001, ISO 14001 and OHSAS 18001 certification on the financial performance of Romanian companies listed on the Bucharest Stock Exchange (BSE). Based on audited financial statements of a population of 67 non-financial companies listed...

Artificial intelligence, the latest chapter of the technological revolution, has a tremendous potential to change every area of our lives. This article has focused on a specific form of artificial intelligence, namely generative intelligence, which facilitates the generation of content in all...

The utilisation of Chat Generative Pre-Trained Transformer (ChatGPT) and generative artificial intelligence (GenAI) technologies has started to demonstrate its impact across several domains. The swift shift and widespread implementation of efficient artificial intelligence (AI) present distinct...

In an increasingly competitive market environment, as an important decision for strategic change, CEO succession is a key step to driving sustainable development. The formulation of succession plans and how to improve the effectiveness of internal promotion mechanisms have been researched topics...

Heavy work investment in various domains of activity has not been sufficiently explored. This paper investigates how accounting professionals in Romania perceived different aspects related to the heavy work investment during the coronavirus pandemic. Professional accountants devote, by the...