This paper aims to analyse the nexus between tourism activities, including tourists’ circulation, accommodation or entertainment, and environmental degradation. Consequently, the conceptual framework captures the complexity of the nexus between tourism and the environment, given that tourism activities can be performed by tourists or for tourists and that tourism depends on the environmental quality, and, consequently, we highlight the impact of tourism activities on biodiversity loss through the pollution effects that they generate, i.e., air pollution, water pollution, or noise pollution, as well as their contribution to waste increase or to the depletion of natural resources. To achieve this goal, we apply structural equation modelling based on partial least squares analysis (PLS). The results based on tourists’ opinions highlight the existence of a direct and significant nexus between tourists’ activities and environmental degradation, with many implications and consequences.

The digital transformation (DT) implies designing products and services, to which digital technology is applied, that are adopted and used by customers. However, if people do not accept the new technologies embedded in the innovative products and services, DT will fail. Therefore, getting to know the determinant factors that affect acceptance is necessary, especially during economic turmoil that requires companies to become even more competitive. Moreover, Romania is lagging behind in its digital progress. The aim of this research is to draw upon a previous study on successful DT, analyze personal and social acceptance factors, and empirically verify whether they would affect DT in Romania. We identified from the literature the main factors (behavioral and innovative characteristics) affecting the DT acceptance attitude and adapted the theoretical model to the Romanian context. The study collected data from 123 persons using an online questionnaire and applied a structural equation model to test the theoretical model. The empirical results emphasize that the acceptance attitude of DT is positively associated with individuals’ behavioral factors and innovative characteristics. Moreover, DT acceptance attitude positively impacts both personal and social acceptance of DT. This research provides both theoretical and empirical contributions by adapting the theoretical DT model and testing it for the Romanian context, using personal and social acceptance. These findings are important for managers and policy makers that seek to transform their organizations.

The activity of enterprises has a major impact on the quality of the environment. Deterioration and abusive exploitation of resources, with no concern for environmental protection, bring the need for a higher level of corporate environmental responsibility (CER). Consequently, CER has become a sine qua non concern of small and medium enterprises (SMEs). This study aims to estimate the importance of drivers for CER. It was conducted on a sample of SMEs from two groups of EU countries characterised by a different level of social and economic development backgrounds. The authors applied statistical analysis to estimate the importance of the effect of drivers for CER using the logit model and the nomogram. The logit model shows that the most important effects of drivers for CER correspond to the company’s core values, the impact of resource efficiency actions on the production costs, and the return on the investments made on resource efficiency. The magnitude of these effects is different for the SMEs from the two EU groups. Also, the study underlines the significant effect of SMEs’ size for CER. The differences for the two groups of countries call for policies stimulating environmental responsibility, differentiated by the two types of SMEs.

This article aimed to analyse the influence of the main factors on management control used in optimization activities, in order to reach the strategic goals of a company. Agency, transactional costs and contingency theories have been analysed from the traditional perspective. This study reviewed resource-based, institutional, planned behaviour and upper echelon theories, and underlined the main features of management control processes. Empirical evaluation was conducted using data collected from interviews of top management of the main and secondary segments of the Bucharest Stock Exchange. Consequently, we showed the specific features of the systemic approach to management control by means of its determining factors: control environment, management strategies and budgetary system, operational control and the performance appraisal system.

This paper analyzes the transparency of reporting in e-commerce companies, which has a high impact on decision making. Stakeholders make sure that companies are as transparent as possible in their actions, and the information disclosed in annual reports is very credible. In this context, the highly asked for information refers to the structure of corporate governance, the activity of committees set by the board of directors, managerial strategies, human resource and sustainability policies, risks, financial reporting, financial and non-financial performance, etc. To test and validate the results of our research, we identified the 31 most efficient global e-commerce companies. For this purpose, 31 annual corporate reports were analyzed for 2019 and 2020 by extracting several independent variables: corporate governance, human resource policies, sustainable development, performance, risks and financial reporting. The results of the analysis were validated by using SmartPLS (v. 3.3.3) software.

This study analyzes the determinant factors contributing to the competitiveness of public institutions. To reach the aim of the study, we have identified seven determinant factors: employee development, employee performance, organizational communication, work organization, digitalization of activities, reduction in bureaucracy, and strategic management. For each of the factors, we formulated 35 items that influence, to a higher or lower degree, the competitiveness of public institutions. To validate the results, we designed and applied a questionnaire to employees of public institutions. The study included 1042 individuals who provided valid responses. To process the data, the confirmatory factor analysis was performed using the STATA and SmartPLS software. The novelty of this study lies in the multidimensional analysis of the competitiveness of public institutions, carried out using multiple determinant factors. Our research findings could be used by decision-makers for enhancing institutional strategies designed to grow competitiveness.