Actions for both adapting and mitigating climate change (CC) are fewer and smaller than it is necessary. A possible explanation for this is that CC cannot be perceived directly and the reaction to it depends on how it is communicated.

The aim of this article is to understand the theoretical framework of the social capital concept, based on different approaches identified in the literature and highlight the direct influence social capital has on the entrepreneurial personality characteristics of individuals and organizations....

This study investigates the climate change discourse as this is a highly debated topic nowadays. A case study is revealed in this paper, which consists of applying the critical discourse analysis method at Raiffeisen Bank, one of the most important international banks. The findings of this study...

The importance of this research can be supported by ambitious goals that are attributed to performance measurement / assessment of a company such as: improving company performance, optimization of company’s management and motivating staff. In the current context of sustainable development, the...

In order to transmit a culture without altering it, while creating tourism, cultural and religious products, a variety of details must be taken into account regarding the basic tourism services such as accommodations and food. (gastronomy)These services

Corporate governance is a key element of todayâ€(tm)s economic reality being more and more present in many countries around the world. This paper has two main objectives. The first one is to offer more insight into the concept of corporate governance by a thorough literature review and by...

International harmonization and convergence of accounting had gradually become one of the most challenging topic of worldwide research and a very hot debated issue in practitioners'(tm) sphere, too. Several studies have addressed both formal and material accounting harmonization along time, a...

Disclosure and the quality of corporate governance system are more often appreciated as closely related concepts - the higher the level of transparency, the better the quality corporate governance practices. As regards disclosure, if in a widely held company (ownership dispersion) its role is to...

One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company...

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the source of our documentation. The empirical analysis is twofold: firstly we are interested in analyzing the value of intellectual capital using a value-based approach, through the...