The global financial crisis was decisive in reanalyzing the role of corporate governance based on the accountability and ethics of governance practices and its impact on sustainable development. The study aims to analyze the relevance of and the interdependencies between financial governance assessment indicators and income efficiency with synergetic effects on sustainable development and social cohesion, offering a distinct contemplation on errors in governance and financial reporting. Deviations concerning the accuracy of financial statements, flaws in the process of budget creation and budgetary execution, poor implementation of internal control systems, non-compliance with procedures of public procurement contracts, and ineffectiveness in sound financial management represent barometers for assessing managerial accountability in the public sector. This study is based on data reported by the Romanian Court of Accounts processed with the principal component analysis and proposes a global efficiency index as a benchmark indicator barometer in order to analyze the influence of managerial accountability and sustainable reporting compliance on revenue reported by public institutions in Romania. The results of the study are of empirical importance and explore the constant need to evaluate managerial accountability and ethics, with an emphasis on error, in order to improve public governance and enhance corporate accountability.
In the first part of the paper we approached theoretical notions regarding the quality of life, as a complex feature of the economic, political, social and ideological factors, which determine the human situation in society. The quality of life gives value to the life of a man, shows how and to what extent the conditions of life offer man the possibility of satisfying his many needs, the degree to which life is satisfactory to the individual. In this article, we analysed the data collected through a questionnaire from a sample of 129 students from the Faculty of Economic Sciences. The purpose of the questionnaire was to collect information on several indicators of the student's quality of life (QOL). The indicators considered were measured through the help of some items present in the questionnaire. In the following, we were interested in analysing, from a statistical point of view, the results collected from the questionnaire. For this, we first identified descriptive characteristics of the calculated indicators. Since the values of the characteristics are real numbers, obtained as averages of Likert scores, we considered it appropriate, to apply analysis procedures specific to quantitative statistical variables, numerically (averages, dispersions, correlation analyses). As part of statistical modelling, we intended to check whether the independent variable, introduced as a QOL indicator after proposing the 5 basic types of indicators, is absolutely necessary to be taken from users, or if it is possible that its values are deduced by means of a linear model from the other variables. The conclusion of my study is that the variable is not fully explained by a linear combination of the other variables that shape QOL indicators.
The conservation of natural resources, reduction in waste, and minimization of energy consumption are now the primary focuses of zero waste management. Thus, this study examined the direct impact of green technology on zero waste management. We also explored the significant mediation role of the green supply chain (GSC) in links between green technology and zero waste management. Moreover, we investigated how corporate social responsibility (CSR) intentions moderate the relationship between green technology and zero waste management. For the data collection, a quantitative method and random sampling technique were used. The data were collected from 450 questionnaires conducted in the energy sector. The results demonstrate that green technology has a valuable role in the accomplishment of zero waste management in enterprises. Our findings also show that the green supply chain mediates, and the CSR intentions moderate, the links between green technology and zero waste management. The current research contributes to the development of a deeper understanding of management by demonstrating that green technology and the green supply chain play considerable roles in the achievement of zero waste management.
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