Sustainability involves extending the relational framework of SMEs outside the sphere of economic activity by justifying and legitimizing actions with a social impact on the environment. Links with the circular economy are achieved through the economic and environmental dimensions and through corporate social responsibility as a component of sustainable development. The main purpose of the paper was to determine the level of involvement of Romanian SMEs in activities related to the circular economy. The sample survey conducted among SME managers offered the advantage of collecting a large amount of direct information on the activities undertaken, the size of the investments and the nature of the funding sources used over the last five years. In this descriptive research, the process of setting up a representative sample of 384 enterprises was carried out by random sampling. The major contributions of the research project are to outline the contribution of Romanian SMEs to the development of a sustainable economy through their involvement in specific activities, the size of the investments made, and the level of participation of representatives of the enterprises in courses in order to identify new sources of financing and positive solutions in order to implement the principles of the circular economy.

This chapter presents the evolution and perspectives of management accounting in the digital economy. The main objectives of this chapter are to present the different conceptual approaches of the digital economy and Industry 4.0, the B20 pillars and their impact on the management accounting, the role of management accounting and of the management accountant in the new economy, forecasts and solutions regarding the adaptation of the management accounting to the digital economy, and cost management of the implementation of innovative information technology. All aspects presented are based on national and international professional studies and attempt to present the current state of the themes addressed. The chapter ends with the author's conclusions regarding management accounting in the digital economy. Through the authors' contribution, the chapter offers perspectives and solutions to increase knowledge to implement information technologies and adapt accounting management to these innovative waves.

The development of water demand analysis methodologies to maintain agricultural crops at an optimal production level, in relation to current climate changes, is a necessity for many geographical areas. The methodology used uses CROPWAT 8.0 software, in the desire to highlight for an important agricultural region in Romania the need to optimize the water requirement for winter wheat crops. The methodology used was able to highlight this fact, as major changes are needed in future technological processes in the current context of climate change. Based on the modeling of evapotranspiration, effective precipitation, and irrigation requirements, it was obtained that the winter wheat needs four additional irrigations per year (in April, May, and July). The irrigations at critical depletion led to a 100% efficiency of reducing the harvest deficit, during the middle and late vegetation stages. The irrigation required by winter wheat depends on precipitation efficiency, and it is very important for improving crop yield up to 100%. The obtained results provide a methodological framework, but also concrete information for decision-makers in the field of agriculture.

The main goal of the present study is to identify the prevailing atmospheric circulation patterns (circulation types) that are associated with the occurrence of precipitation (both mean and extreme) over southern Romania. A daily circulation type calendar derived from an automatic and objective classification scheme is used in synergy with the daily precipitation time series from five weather stations in the study area for a sixty-year period (1961–2020). Both mean and extreme precipitation do not show statistically significant trends, except for the annual precipitation at Constanța, for the value with daily precipitation totals greater than the 95th percentile at Craiova and the number of days exceeding the 99th percentile at Buzău and Râmnicu -Vâlcea, where significant negative trends were noticed. Moreover, the precipitation trends were analyzed in relation to the atmospheric circulation types. Non-significant positive trends were observed for the precipitation amounts (annually, winter, spring, and autumn) corresponding to very rainy circulation types (C, Cwsw), while for summer, the equivalent trends were negative. Moreover, it became evident that during extreme precipitation events, the predominant circulation types (C, Cwsw) are associated with western or almost western atmospheric circulation and Mediterranean- or Atlantic-originated depressions.

The purpose of this article lies in demonstrating the effectiveness of four connection methods ABB-ABC-ABE-ABM conducive to successful implementation and improving the performance of an economic entity. The objectives of this study are focused on: (1) the application of ABB-ABC-ABE-ABM within an economic entity within the energetic industry and (2) highlighting performances, including environmental performance. In the framework of this article the contributions are brought by the mix of methods on the national and international level, namely the modalities and stages of their specific within an economic entity. Environmental components are addressed within the mix of economic entity methods used, their benefits and limitations. Based on case study prepared by the authors, the results of applied methods mix to improve environmental performance within the surveyed entity are presented. The article ends with the conclusions of the authors related to the efficiency of the use of the ABB-ABM-ABC-ABE for improving performance, including environmental performance within the surveyed entity.