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18 referensi ditemukan

JOURNAL Umuminternational2026

Economic and Entrepreneurship Education: An Integrated Analysis of Competence and Skills Development in the Context of the Knowledge-Based Economy

Cristian CONSTANTIN · DOAJ Open Access Articles

The rapid transformations of the contemporary economy, characterized by digitalization, globalization, and the transition toward a knowledge-based economy, require a fundamental rethinking of the role of education in human capital development. In this context, economic education and entrepreneurship education have become essential components of modern educat…

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JOURNAL Umuminternational2026

The Impact of Digital Transformation on the Performance of SMEs in Romania: Empirical Evidence on Competitiveness and Organizational Efficiency

Ci rian-Constantin P?TR?UCEANU; Oleg PETELCA; Iurie BE?LIU; Veronica GARBUZ · DOAJ Open Access Articles

Digital transformation has become a strategic determinant of firm performance in competitive and technology-driven business environments. For small and medium-sized enterprises, the adoption of digital tools and digitally enabled processes is essential for improving internal efficiency, strengthening competitiveness, and increasing organizational adaptabilit…

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JOURNAL Umuminternational2026

From Attitudes to Action: Circular Consumption Behavior among Young Consumers

Marius-Gelu PAUL; Mariana SEHLEANU · DOAJ Open Access Articles

Against the backdrop of escalating environmental concerns and the imperative for structural shifts in economic activity, the circular economy has emerged as a promoted solution in recent years. Among the economic factors that contribute to the transition toward circularity, consumers play a crucial role, as the implementation of this concept’s principles wou…

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JOURNAL Umuminternational2026

BitMine’s Ethereum Strategy and MicroStrategy’s Bitcoin Approach: A Comparative Analysis

Ibrahim M.I. KHARIS; Adrian NEGREA; Adriana GIURGIU · DOAJ Open Access Articles

The integration of digital assets into corporate treasury strategies has accelerated in 2025, driven by heightened macroeconomic uncertainty and growing institutional acceptance of blockchain-based financial instruments. This study provides a comparative assessment of BitMine Immersion Technologies Inc. (BMNR) and MicroStrategy Incorporated (MSTR), two firms…

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JOURNAL Umuminternational2026

La communication RSE de l’entreprise: pratiques et stratégies discursives / Corporate Social Responsibility Communication: Practices and Discursive Strategies

Andra-Teodora PORUMB; Adina S?CARA-ONI?A · DOAJ Open Access Articles

In this paper, we will demonstrate how the company has diversified its areas of interest and scope of activity beyond manufacturing, paying increasing attention to the impact of its operations on society and the environment, as well as to the need to prioritize internal and external communication. The importance of communication strategies, the proliferation…

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JOURNAL Umuminternational2026

Communication for the Circular Economy: Empirical Evidence from a Study Applied to Students in Economic Engineering

Liliana Doina MAGDOIU; Simona Veronica ABRUDAN CACIORA · DOAJ Open Access Articles

This paper examines the role of communication in the implementation of circular economy, focusing on how students specialising in economic engineering receive and interpret sustainability-related information, as their perceptions may directly shape the extent to which circular-economy practices are understood, adopted, and integrated into future economic and…

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JOURNAL Umuminternational2026

Empirical Analysis of the Efficiency of Working Capital Management among Hungarian Food Industry SMEs

Peter BAGDACS · DOAJ Open Access Articles

The Hungarian food industry is one of the strategically important sectors of the national economy, playing a vital role in maintaining food security, supporting employment, and contributing to overall economic performance and value creation. In recent years, firms operating in this sector have faced an increasingly complex and uncertain economic environment …

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JOURNAL Umuminternational2026

Mapping the Impact of CSRD on Non-Financial Reporting: A Systematic Qualitative Review of Academic Literature and Legislative Provisions

Luciana Simona PASCU MIH?IL?; Oana – Raluca IVAN · DOAJ Open Access Articles

This article examines the impact of the Corporate Sustainability Reporting Directive (CSRD 2022/2464/EU) on companies operating in Romania and the European Union, against the backdrop of a fundamental transformation in the nonfinancial reporting framework. Through a systematic review of specialized literature, a comparative legislative analysis and an origin…

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JOURNAL Umuminternational2026

The Evolution of Management Consulting: Historical Foundations, Knowledge Integration, and Implications for Managerial Decision-Making

Barbara Zsófia STEFÁN; Péter CZINE; Krisztina DAJNOKI · DOAJ Open Access Articles

Management consulting has evolved from a narrowly defined technical support function into a complex, knowledge-intensive activity playing a central role in managerial decision-making. This paper aims to provide a structured and interpretive overview of the historical development of management consulting, with particular attention to its transformation from s…

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JOURNAL Umuminternational2026

The Role of Governance in Digital Transformation: An Organisational Meta-Capability Framework

Elena C?PRAR; Emil Lucian CRI?AN · DOAJ Open Access Articles

Digital transformation initiatives in large organisations fail at rates between 70% and 84% despite substantial technological investment, a pattern that points to organisational rather than technological causes. This conceptual paper argues that the missing variable is governance, understood not as board oversight or regulatory compliance, but as an active o…

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JOURNAL Umuminternational2026

People behind the Deal: A Literature Review of HR Practices across M&A Phases

Ivett Andrea MÁTHÉ; Krisztina DAJNOKI · DOAJ Open Access Articles

Mergers and acquisitions (M&A) are a key strategic tool for corporate growth, diversification and gaining a competitive advantage. Research findings indicate that a significant rate of these transactions fail to achieve the expected results, often due to the inadequate management of human factors. For this very reason, the strategic importance of the HR func…

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JOURNAL Umuminternational2026

DEVELOPING ADAPTABLE AND EFFECTIVE LEADERS: A PRACTICAL APPROACH IN THE ERA OF UNCERTAINTY

Robert-Daniel TALPALARIU; Andreea-Angela ?EULEAN · DOAJ Open Access Articles

This paper aims to explore how adaptive leadership can be implemented in practice, based on practitioners’ viewpoints in particular organizational contexts across various industries and areas of activity. A qualitative research methodology was used, centred on in-depth interviews with representative leaders from different professional areas. The purpose of t…

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JOURNAL PAIinternational2023

Frequency of Interim Reporting and Impairment Losses on Financial Assets

Ana Clara Ferreira; Ana Morais · DOAJ Open Access Articles

This study investigates the impact that increasing the frequency of interim reporting has on the amount of impairment losses on financial assets for a sample of listed banks. The difference-in-differences method is applied for a paired sample of 36 banks of EU-15, between 2009 and 2018. The results suggest the existence of a negative and significant associat…

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JOURNAL Umuminternational2023

Precariousness of Higher Education Teaching Work in Brazilian Private HEIs

Catia Eli Gemelli; Lisiane Closs · DOAJ Open Access Articles

The purpose of this study is to analyze, through the Private Higher Education Teaching Work Precariousness Scale (EPTDESP), teaching work in private Brazilian higher education institutions (HEIs), focusing on its precarization. In this exploratory research, a quantitative survey study was conducted with 607 private HEIs professors from the South and Southeas…

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JOURNAL Umuminternational2023

Analysis of Factors Affecting MSME in Using Fintech Lending as Alternative Financing: Technology Acceptance Model Approach

Arif Rahadian; Hakiman Thamrin · DOAJ Open Access Articles

This study aims to determine factors impacting the intention of Micro, Small, and Medium Enterprises (MSMEs) in using fintech lending applications as an optional source of business financing using the technology acceptance model approach. The population in this study were MSMEs in Indonesia. Samples were taken by purposive sampling with the criteria of havin…

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JOURNAL PAIinternational2022

Paying for crime: frauds in DPVAT insurance and their impacts on society

Beatriz Peres Lopes; João Vinícius França Carvalho · DOAJ Open Access Articles

The goal of this paper is to assess the weight of fraudulent claim payments of DPVAT insurance by the insurer Líder, a consortium of private insurers who manage this product. Using the Actuarial Credibility Theory, and a official database, the discrepancy between the DPVAT claims ratio and the claims ratios of other private automobile insurance lines of busi…

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JOURNAL Umuminternational2022

Do Investments in Innovation and Quality Management Systems Ensure Superior Financial Performance? A Quantitative Study of Brazilian Publicly Traded Companies

Lis Lisboa Bernardino; Paulo S. Figueiredo; Abel Ribeiro de Jesus; Flávio Garcia de Oliveira Soares Filho · DOAJ Open Access Articles

Investments in innovation and quality management systems have long been presented as tools that can boost organizational performance. In Brazil, empirical, systematic, and rigorous research on such relations on such relations is still scarce. Given this context, this study sought to verify, using multiple linear regressions, how investments in innovation, an…

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JOURNAL Umuminternational2021

Routines, Generative Systems Analyzed as a Function Based on Time and Innovation

Júlio César da Costa Júnior; Marcos André Mendes Primo; Taciana de Barros Jerônimo · DOAJ Open Access Articles

This study aims to propose a model to study organizational routines as a generative system based on time and innovation. Routines are intrinsically related to resources orchestration processes, learning, know-how accumulation and organizational expertise. Over time, combined with innovations, in-process, or via technological artifacts, routines may contribut…

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