Eastern European Journal for Regional Studies

12

Authors: Alexandru VLADOI, Lara-Greta MERLING, Kevin CASHMAN

In the last decade the world has experienced a number of global crises which triggered economic downturns. Impacts from the global financial crisis, the global COVID pandemic, and Russia’s invasion of Ukraine trigger instability in financial markets. This paper explores similarities and differences between these crises based on inflation and its energy-related components. A Vector Autoregressive (VAR) model is used to analyze both EU-level trends, as well as data for Romania. The findings indicate idiosyncratic shifts in the relationships between variables. The changes are often specific to individual shocks and the policy context. How policy makers respond to these shocks will also impact the fiscal space, the borrowing costs of countries, and the cost of servicing debt, which risks a return to the type of austerity policies that slowed down the post-financial crisis recovery. There is a need for more detailed research and investigations in policy responses designed to respond to ongoing events.

12

Authors: Liliana LAZARI, Roman VIERU

The present research focuses on the study of income tax through the lens of accounting and the lens of taxation by establishing the interdependence links that are formed. The taxation of entities' income and profits is a particularly important component of any tax system, but also of how it is determined, calculated, recorded, and reported (by accounting) for each entity. In this context, this research addresses the relationship between accounting and taxation with regard to income tax, starting from the principles on which it is based, the reporting period, and the regulatory framework.

14

Authors: Nicolai JIERI, Violeta CODREAN, Ana Carolina COJOCARU (BĂRBIERU)

Abstract. In the process of carrying out economic activities, each entity engages with various business partners, governmental bodies, personnel, and others. Consequently, the relationships formed often result in the emergence of receivables, owing to the time delay in meeting financial obligations related to the sale of economic goods or the provision of advances. The main objective of this research is to comprehensively examine the theoretical aspects related to the concept of accounts receivable, including their definition, classification, and regulation. Additionally, it aims to analyze the normative framework at both the national and international levels, considering economic and legal perspectives. Furthermore, this study encompasses an assessment of scientific productivity, the impact of scientific research, trending topics, and other aspects through bibliometric analysis. It's worth noting that the current market conditions underscore the significance of this research topic, where economic agents have the ability to choose their market and business partners. In this context, accounts receivable play a pivotal role in reflecting the economic and financial situation of both parties involved.

14

Authors: Marina COBAN

The adoption of digital technologies by EU businesses enables them to achieve better performance in terms of productivity, management practices, innovation and has a major impact on the economic growth of European countries. The aim of the paper is the analysis of digital transformation of enterprises in the EU states. We used comparative analysis of existing data from the Eurostat database. Several indicators are analyzed in this paper, such as the degree of digital intensity, the use of Cloud computing, Big data, Artificial intelligence, the share of SMEs that sell online and sell online cross-border in various EU countries. The advantages and disadvantages of e-commerce as well as the problems faced by SMEs in selling online cross-border, such as problems related to returning products, solving complaints and disputes, lack of knowledge of foreign languages were highlighted. Our study provides an overview of the current state of adoption of digital technologies by EU businesses and identifies the main trends of digital technologies progress in different EU countries.

17

Authors: Urszula KURCZEWSKA

The paper presents an analysis of the role of interest groups in Poland's energy policy in the context of the EU climate and energy policy. The main aim of the analysis is to try to answer the question of who shapes the Polish energy policy, which stakeholders have the greatest impact on, who are the key players, and what kind of interest intermediation system has developed in the energy sector. Poland's energy mix is dominated by coal, which results from the ownership structure in the energy sector, strong influence of conventional (coal) energy companies and centralization of energy policy. The interests of coal energy companies are protected by the government both in Poland and at the EU level. The research puts forward a thesis that Polish energy policy is co-shaped by conventional energy companies, which leads to their monopolistic position and the formation of a neocorporatist model with elements of statism, and the process of illiberal backlash and creeping authoritarianism further strengthens their role. Privileging the interests of the state-owned energy companies hampers the process of energy transition in Poland, which is contrary to the EU's climate and energy policy.

17

Authors: Tatiana GAUGAȘ

Advertising has become an integral part of everyday life, due to the abundance of advertising messages, it is virtually impossible to pay attention or to retain all of them, thus, consumers learn to ignore most advertisements they are exposed to. Striving for exceptionalism and persuasion, advertisers tend to use dramatic emotions, they create messages that would shock consumers, and they increasingly break social and moral norms, so that their advertising messages break through the traditional advertising clutter and reach the existing or potential customer. Since the 1980s, shock advertising has gained interest among advertising industry specialists and academics. However, the impact of shock advertising on consumer behavior can vary and its effectiveness is questionable. This article aims to analyze the differences in the reactions among generations Z and Y to shock advertising, using the eye tracking method. A total of 40 participants were invited to take part in the study. The core of the research was based on seven distinct types of shock tactics. Each of these groups represented a category of advertising posters. Within each group, there were 3-5 individual images, each varying in design, content, and nature. This variety ensured a comprehensive understanding of participants' reactions to different types of advertisements within the same category. After the data analysis, it was concluded that there are differences in the perception of different types of shock depending on the generation. The results indicate that generation Z is more tolerant of shock tactics, having a more positive reaction than generation Y. The younger age group (16-20 years) appears to engage with visual stimuli in a more dynamic and perhaps exploratory manner. They seem to have a more focused or selective attention, especially when the content is emotionally or ethically charged. This paper provides marketers with a better understanding of the effectiveness of shock advertising based on age variable, recommending alternative methods to capture the attention of consumers.

23

Authors: Kwadwo YEBOAH BOTAH

Forest ecosystems are vital for sustainable development and human well-being globally and in Europe. Sustainably managed forests are fundamental in combating natural disasters and providing multiple important goods and services for humans and the environment. However, with increasing climate change and its associated effects, forests have become severely and regularly prone to fires. This is seriously threatening forest protection, human safety, the economy, and biodiversity. In this context, understanding future forest fire risks, susceptibility, hazards, and fire prevention is essentially needed. This study thus examines the forest fire risks and hazards in Leiria National Forest (Mata Nacional de Leiria), Portugal using the 2017 forest fire as a benchmark. With the adoption of GIS and remote sensing techniques and data, vegetation type (NDMI), human factors (roads and settlement proximity), and terrain characteristics (slope and aspect) were assessed to map fire risk. Through multi-criteria analysis, these data were integrated to generate a forest fire risk index. Results demonstrate that about 46% of the study area is within high-risk and risky zones, 50% is considered moderate-risk fire zones and 3% is classified as low and risk-free zones. Sensitivity analysis indicated that high-risk areas are mostly low moisture coniferous fuel types while risk-free areas are high moisture deciduous fuel types. Further, it was established that the observed high-risk and risky zones are attributed mostly to proximity to settlements and roads and little topographical influence. The study thus suggests an increased future forest fire risk under the prevailing conditions and a hiking potential of increased burnt areas. We thus proposed effective proactive measures and adaptive management approaches to prevent and mitigate the devastating impacts of forest fires within the study location.