Bostan Ionel

Bostan Ionel

Bachelor of Laws
Researcher - Economics and Business Law

About

211
Publications
49,102
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Introduction
Skills and Expertise

Publications

Publications (211)
Article
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This study aims to identify the factors that influence economic growth for 16 countries located in Central and Eastern Europe, from 1995-2019. To obtain the research results, panel data analysis was used, based on econometric models that test the influence of human capital, foreign capital, and domestic capital on economic growth. The analytical da...
Article
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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 c...
Article
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The latest innovations in the field of electronics and telecommunications have revolutionised and brought new dimensions to human activities. As well as in other sectors, we observe that a wide range of electronic means have also shown their utility in criminal justice. Undergoing continuous development, these means ensure efficient monitoring of s...
Article
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Today's pandemic and the Great Recession are the most turbulent moments of the 21st century. The aim of the paper is to explore the pattern of response through mixes of harmful trade policy interventions during these two systemic crises.The descriptive assessment focuses on two broad categories of measures, i.e. import-related and export-related ha...
Article
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Economic development has been a major priority for the European Commission, with significant amounts of Structural and Cohesion Funds being allocated in this direction. With the enlargements of the Union in 2004, 2007 and 2013, the Regional Development Policy faced a new challenge, with the disparity between new members and the community average be...
Article
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E-commerce has progressed within Europe before, on the basis of the pre-pandemic raise, with COVID-19 determining an explosion of its evolution. The European e-commerce market is very important, linking together more than 500 million consumers. This paper presents the results of assessing the guidelines and trends observed in the European regulator...
Article
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The paper examines if COVID-19 crisis has brought changes in companies’ approach on corporate reporting, with focus on annual reports. The research method is based on text mining techniques in order to build measures of readability and tone of uncertainty of annual reports, given the information published by the companies listed on four stock excha...
Article
Sustainable development is a hot topic (pun intended) in the landscape of today’s social sciences. The subject is difficult to fairly assess and it is even more difficult to draw meaningful conclusions regarding it. Yet, its importance demands that questions be answered and answers be provided. But, in order to get to that point, it is most importa...
Article
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Through this editorial, the author aims to present the main landmarks related to the scientific contributions that can be found in the special issue dedicated to the topic “Audit and Financial Control Tools Aimed at Ensuring the Sustainable Performance of Organizations” [...]
Article
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Against the backdrop of concerns for diminishing the vulnerabilities of the economies of the Member States, the EU has adopted measures to strengthen budgetary discipline and control of the public deficit. In this context, the responsibility of government institutions has increased, not only in ensuring the sustainability of public finances but als...
Article
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In this paper, we analyze the determinants of job satisfaction for employees over the age 50 or more, using the latest SHARE-ERIC dataset (Wave 7) filtered for Romania (over 2000 records). After applying logistic regressions with average marginal effects, we obtained an overall and seven regional models which emphasize that a good atmosphere at the...
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World Health Organization gives great importance to excessive alcohol consumption among the population and its negative effects. It proposes a set of measures to reduce alcohol consumption and its harmful effects. The objective of our study was to estimate the effects of excise tax on alcohol in Romania, from two perspectives. On the one hand, we a...
Article
Purpose The purpose of this article is to highlight the relevance of the factors that influence the satisfaction of e-commerce consumers in Romania and Moldova. The study aims to clearly define the main influence factors, so that the marketing managers of the online stores can adopt scientific well-founded decisions. Design/methodology/approach Th...
Preprint
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Several professors / researchers, mostly from Romania, joined this, who came with valuable works. All contributions fall within the theme: European Research Development in Horizon 2020. The two editors included here two works signed in co-authorship. Volume appeared on the project European Development Research in Horizon 2020 within the Jean Monet...
Article
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The COVID-19 pandemic stressed the importance of understanding the sources of vulnerabilities that can lead to a financial crisis and highlighted the predominant impact on health systems. Firstly, the paper aims to conduct a retrospective analysis of the Romanian health care system, over the period of time 1985–2019, based on our own computed susta...
Article
This undertaking, starting from a global synthetic assessment of the PPW phenomenon, aims at highlighting the most important/recent coordinates regarding PPW, the risks it involves, affecting the environment and, respectively, life on Earth, but - at the same time - the solutions for preventing/fighting the respective phenomenon. Our motivation is...
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Following the international financial trend, several countries launched comprehensive and coordinated financial system reform programs to reach green sustainable economy. These reforms have included significant adjustments in financial regulation and supervision policies designed precisely to stimulate the improvement in the performance of green ec...
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Nowadays, in the context of a complex fragility that radically transforms the economic habitat, the cyclical evolution of the economy is governed by new rules and constraints that transcend the economic area and increasingly interfere with the socio-cultural features of life. In this context, the aim of this paper is to outline the conceptual domai...
Conference Paper
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The formation and development of the shadow economy is the result of a complex phenomenon generated by certain different economic, social and political circumstances. Although in terms of theoretical debates it is admitted that the shadow economy is correlated (directly or indirectly) with a number of macroeconomic variables, the results of empiric...
Article
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The social and economic evolution in the Carpathian-Danubian-Pontic area, now integrated into Romania's national territory, is indissolubly connected to the special relationship of man and horse. Therefore, by synthesizing the literature, we bring to the scientific circuit this study of the progress and results recorded in a high-interest public se...
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Sustainable economic growth is an essential objective at the European Union level. The purpose of this paper is to investigate the impact of monetary integration on economic growth, assuming that the introduction of the euro significantly stimulated the process of European financial integration. We used a fixed-effects methodology for panel data fo...
Article
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This paper is based on an analysis of the content of management reports (annual, integrated), on the activity of European multinational companies (listed on the Stock Exchange). For this purpose, we conducted a content analysis of company management letters which open integrated and annual reports of European multinational listed companies. The dat...
Article
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This paper is based on an analysis of the content of management reports (annual, integrated), on the activity of European multinational companies (listed on the Stock Exchange). For this purpose, we conducted a content analysis of company management letters which open integrated and annual reports of European multinational listed companies. The dat...
Article
This paper is dedicated to investigating the situation and the evolution of a traditional sector of the national economy � the Romanian Chemical Production Sector (SRPC). The authors take on macrostatistical approaches regarding the evolution of the respective sector in the recent period, given the integration of the Romanian economy into that of t...
Article
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The last years have brought into attention more than ever concerns regarding the accelerating degradation of the environmental conditions which threaten both the present but mainly the future of human society. Under such circumstances, the society and especially the governments need to acknowledge the seriousness of environment issues and be able t...
Article
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The purpose of this study was to analyze fiscal behavior in the European Union countries, to highlight the implications of institutional constraints on healthy fiscal attitudes, and to test the relationship between government decisions, fiscal responsibility instruments, and the sustainability of public finances during the period 2000–2014. By usin...
Article
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A vast body of literature recognizes the importance of exports as a driver of economic growth. The increasing share of more sophisticated exports gave birth to the idea that the composition of exports, and not just exports per se, could be crucial for economic dynamics. The aim of this paper was to estimate the relative importance of exports with d...
Article
This paper is a review of the volume “Support for Establishing a Minimum Wage-Setting Mechanism in Romania”, published by Lumen Publishing House from Iași, Romania, in 2017, authored by Madalina Ecaterina Popescu, Eva Militaru, Dan Pele, Miruna Mazurencu Marinescu, Valentina Vasile, Simona Ilie, Adina Mihailescu, Adela Şerban.
Article
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The Danube Delta, declared a Biosphere Reserve, has been a permanent challenge in terms of harmonizing the economic activities with landscape conservation and development interests. Through public and environmental policies, but also through the development plans of the area, it was attempted to optimize the relationship between the functioning of...
Preprint
Through the following proceedings we aim to focus on some milestones regarding the exercise of public audit and the deviations from legality practiced by the budget authorising officers at the territorial administrative level, that were found by the Romanian Court of Auditors in the most recent times. For this purpose, we will make reference to the...
Preprint
Through the present paper, the authors propose to bring into the reader's’ attention the most relevant legal aspects that relate to the Romanian problematic of administrative decentralisation after adhering to the European Union. With the declared aim to improve the quality of public services and decrease the differences in the economic and social...
Article
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The objective of this paper is to summarize an extensive bibliographical search by presenting the retrospective of EU organic food from the point of regulation, policy framework, trends and challenges. We also make a critical review of existing scientific evidence regarding European trends in organic food consumption and production and we identify...
Article
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Through the present paper, the authors propose to bring into the reader’s’ attention the most relevant legal aspects that relate to the Romanian problematic of administrative decentralisation after adhering to the European Union. With the declared aim to improve the quality of public services and decrease the differences in the economic and social...
Article
Full-text available
Through the following proceedings we aim to focus on some milestones regarding the exercise of public audit and the deviations from legality practiced by the budget authorising officers at the territorial administrative level, that were found by the Romanian Court of Auditors in the most recent times. For this purpose, we will make reference to the...
Article
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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...
Preprint
We are talking here about the issue of the systemic approach of the economy. This type of approach is considered extremely important as it allows the elaboration of principles for defining the optimal trajectory of economic development. It also provides us with advanced research tools and creates the possibility of linking the results of the analys...
Preprint
21 years ago I published the book Informal Economic Environments, published at the BIT Publishing House (Iasi, RO), which addressed what we considered then to be the underground economy. At that moment it was appreciated that the approach was harsh, given that "recognized personalities in the economic or journalistic field have approached such prob...
Article
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Given the contradiction between the current demands for sustainability and the way that the financial system works, this paper explored in a retrospective and a prospective view, Romanian Public Finance Sustainability, highlighting the major challenges and vulnerabilities. Relating to the retrospective part, we concentrated mainly on empirical test...
Preprint
Given the contradiction between the current demands for sustainability and the way the financial system works, this paper explores in a retrospective and a prospective view the Romanian Public Finance Sustainability, highlighting the major challenges and vulnerabilities. For the retrospective part, we concentrate mainly on empirical tests on Romani...
Preprint
In this article, management control has been studied from the perspective of intention towards sustainable development of companies. The main idea focuses on the analysis of relations between sustainable management control and the system of performance appraisal using as a reference the resource-based theory. These relations have been assessed both...
Article
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This article examines how macroeconomic and healthcare provision factors affect patient satisfaction. In line with the specialized literature, we have formulated two hypothesis statements that were tested on a sample of 31 countries, using 2012, 2013 and 2014 data. OLS regression models were used for testing different explanatory variables and thei...
Article
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Expenditure and financing aspects in the healthcare system in general, and in cancer care in particular, are subjects of increasing concern to the medical community. Nowadays, it is imperative for the healthcare system to respond to the challenge of universal access to quality healthcare, by measuring the financial resources within the healthcare s...
Article
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This study is meant to be an evaluation sustained by theoretical and empirical considerations of the exchange rate impact on international commercial trade competitiveness. In this respect, the study aims to find how the exchange rate influences Romanian competitiveness through assessing the effects generated on exports and imports. The main purpos...
Article
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The current financial crisis and the lack of resources made imperative the analysis of the efficiency for managing public money, both at the central and at the local level. The general objective of the research is constituted by the estimate of the technical efficiency of all counties in Romania, as well as the analysis of its implications in local...
Article
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The paper aims to answer the question if Romania is a sustainable developed country, using the analysis of Ecological Footprint (EF) in correlation with Human Development Index (HDI). EF expresses the ecological goods and services that people need to meet their needs within a given space. It comprises biocapacity, defined as a biological production...
Article
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Our proceedings insist upon some important aspects of the institutional framework in implementing the policy regarding migration, asylum and the integration of foreigners in Romania. The transformation of the mentioned framework and the effective achievements are bound with the continuous adaptation of the national legislation to the communitarian...
Preprint
Not long after the actual implementation of the two new codes (Fiscal Code and the Fiscal Procedure Code), researcher and university professor Mihaela Tofan from Alexandru Ioan Cuza University (Iasi - RO), published the book Tax law [RO: Drept fiscal], the CH Beck Publishing, Bucharest, 2016 (Code ABE:978-606-18-0566-2), pages 324. The big issues t...
Preprint
Through these lines we will stop on a specialty written by a young university student, an exponent of the Superior Law School in Cluj-Napoca. This is the book entitled Drept Financiar [Financial Law], published by Lecturer PhD Cosmin Flavius Costas. On the volume entitled Financial Law, which was published at the end of the year 2016 (ISBN:978-606-...
Preprint
Here is the most important book that relates to the creation and evolution of the Romanian Academy. The paper is written by the Director of the Institute for Legal Research "Acad. Andrei Rădulescu" (Romanian Academy). This brings many new and interesting elements related to the theme. The moment of publishing is the year in which one and a half cen...
Preprint
An important editorial work devoted to business finance issues emerged under the signature Prof. PhD Elena-Doina Dascalu. Renowned Romanian specialist in finance, this was remarked by a whole series of books and scientific articles, highly appreciated by the academic community. In these lines we will refer to the volume titled Finanțele întreprinde...
Article
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Researchers in the field of regional economy but also geographers have long been concerned about the problems caused by uneven regional development and how it can be reduced by appropriate regional policies. Recently, however, the traditional argument of regional policy to reduce the spatial concentration of economic activity in certain regions, in...
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The aim of the paper is to investigate to what extent access to finance explains differences in entrepreneurial activity across European Union (EU) member countries. We use a dataset containing information across countries and time to investigate the determinants of entrepreneurial activity in twenty-five EU members over the period between 2007 and...
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Recent developments of economic theory analyzing institutions and the importance of alternative institutional structures on economic performance have created the possibility to consolidate a core of economic research on institutional issues. The integration of institutions into general economic research therefore creates the opportunity to reassess...
Article
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The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to...
Article
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Through the present paper, the authors propose to bring into the readers’ attention the most relevant legal aspects that relate to the organisation and exercise of activity of internal public audit in those entities that have a more special character, by being included in the national defence and security system. Also, we will also be referring to...
Article
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In the rich economic literature on entrepreneurship, the economic, social and normative conditions catalyzing its productive manifestation, we may observe a relative lack of interest for the study of the way in which institutional entrepreneurship replaces specific imperfections typical for formal and informal institutions providing solutions by me...
Article
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This study analyses the effect of sums allotted within the framework of EU cohesion policy on the labour market in Romania from the perspective of workers’ migration. It is expected that a positive effect of the implementation of operational programmes should contribute to improving living and working conditions and to diminishing migration flows f...
Article
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Background The present paper focuses on approaching the context and the actual manner of applying a method, known to be efficient and with a solid scientific background, on the institutional level of healthcare in Romania. Methods The analyses and correlations developed by the author have taken into account the latest editions of the journals and...