Corruption is a particularly dangerous scourge, which encompasses the whole of society, all spheres of human activity, and by virtue of this, it also encompasses education, whether we want to recognize it or not. Corruption flourishes in times of great social unrest, in times of crisis that societies are going through, especially in the period of transition from a totalitarian regime to a democratic society. The factor generating corruption is the socio-economic crisis, having as causes: weakening of state authority, degradation of living standards, altered moral judgment, lack of effective control levers, diminished public confidence in institutions and social values, non-adaptation of legislation to economic and social conditions and so on Sport is one of the largest businesses in the world, being influenced and influencing in turn both financial and political interests. Every year, millions of dollars and Euros circulate in this area, most of the transactions and agreements taking place behind closed doors, in order to keep any possible advantage over the competition. This fierce competitiveness, together with the lack of transparency, makes the sports field extremely vulnerable to corruption acts. Summarizing the results of our study, we can conclude: the fight against corruption is an opportunity for beneficiary institutions, which can strengthen and improve their systems for preventing and combating corruption and money laundering and asset recovery, by reference to worldwide first-class practices and standards. Following intense consultations with all beneficiaries in the Republic of Moldova: Minister of Education, Culture and Research, National Olympic and Sports Committee, Paralympics’ Committee, Sports Federations and other structures in the country, in order to ensure effective support in the field of physical culture and sports. The direct relations with the interested actors contribute to the creation of a positive framework, which will favour the general success of the future activities that will take place in obtaining the expected results.
{"title":"The Fight against Corruption in Sport: International and National Experience","authors":"V. Triboi, N. Nastas","doi":"10.18662/wlc2021/68","DOIUrl":"https://doi.org/10.18662/wlc2021/68","url":null,"abstract":"Corruption is a particularly dangerous scourge, which encompasses the whole of society, all spheres of human activity, and by virtue of this, it also encompasses education, whether we want to recognize it or not. Corruption flourishes in times of great social unrest, in times of crisis that societies are going through, especially in the period of transition from a totalitarian regime to a democratic society. The factor generating corruption is the socio-economic crisis, having as causes: weakening of state authority, degradation of living standards, altered moral judgment, lack of effective control levers, diminished public confidence in institutions and social values, non-adaptation of legislation to economic and social conditions and so on Sport is one of the largest businesses in the world, being influenced and influencing in turn both financial and political interests. Every year, millions of dollars and Euros circulate in this area, most of the transactions and agreements taking place behind closed doors, in order to keep any possible advantage over the competition. This fierce competitiveness, together with the lack of transparency, makes the sports field extremely vulnerable to corruption acts. Summarizing the results of our study, we can conclude: the fight against corruption is an opportunity for beneficiary institutions, which can strengthen and improve their systems for preventing and combating corruption and money laundering and asset recovery, by reference to worldwide first-class practices and standards. Following intense consultations with all beneficiaries in the Republic of Moldova: Minister of Education, Culture and Research, National Olympic and Sports Committee, Paralympics’ Committee, Sports Federations and other structures in the country, in order to ensure effective support in the field of physical culture and sports. The direct relations with the interested actors contribute to the creation of a positive framework, which will favour the general success of the future activities that will take place in obtaining the expected results.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121962446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Marius Gîrtan, Valeriu Stelian Nițoi, Constantin Chiriac
The paper brings to the fore the need for state support by making investments in railway infrastructure, in order to maintain and ensure the success of railway transport of trucks by introducing RO-LA transport in rail traffic. Using this mode of transport reduces the cost of maintaining road infrastructure, protects the environment, reduces fuel consumption, and reduces road traffic congestionRO-LA transport is an alternative solution to auto transport and contributes to the streamlining of traffic of goods and people.
{"title":"Analysis of Ro-La Transport Systems, Possibilities of Implementation in Romania","authors":"Marius Gîrtan, Valeriu Stelian Nițoi, Constantin Chiriac","doi":"10.18662/wlc2021/26","DOIUrl":"https://doi.org/10.18662/wlc2021/26","url":null,"abstract":"The paper brings to the fore the need for state support by making investments in railway infrastructure, in order to maintain and ensure the success of railway transport of trucks by introducing RO-LA transport in rail traffic. Using this mode of transport reduces the cost of maintaining road infrastructure, protects the environment, reduces fuel consumption, and reduces road traffic congestionRO-LA transport is an alternative solution to auto transport and contributes to the streamlining of traffic of goods and people.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130867473","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Recent developments in response to the Covid-19 pandemic have had a substantial impact on students, teachers and content delivery modes around the globe. This paper reports the efforts of the University of Tetovo (UT) in North Macedonia (NM) and Banat’s USAMVB University “King Michael I of Romania” to find rapid and efficient means of switching from direct to remote course delivery while maintaining effective communication. Acknowledging that little space was available for training teachers and learners to prepare for such rapid changes, this study examines how students responded. Applying exploratory research methods, the paper offers a preliminary analysis of the difficulties that learners faced in shifting to online presentation. Qualitative data was collected using student interviews and content analysis (Silverman, 2005) was applied to identify themes, biases and meaning. Convenience sampling among enrolled students in the academic year 2020/2021 at both universities identified a non-random sample of 16 students. The findings of the study revealed that participants faced many difficulties in their venture; however, using various strategies, effective planning and organization, they managed to a certain extent to overcome this situation.
{"title":"The Rapid Shift from Onsite to Online Teaching – Students’ Perceptions","authors":"L. Kamberi, Alina Andreea Urlica Dragoescu","doi":"10.18662/wlc2021/32","DOIUrl":"https://doi.org/10.18662/wlc2021/32","url":null,"abstract":"Recent developments in response to the Covid-19 pandemic have had a substantial impact on students, teachers and content delivery modes around the globe. This paper reports the efforts of the University of Tetovo (UT) in North Macedonia (NM) and Banat’s USAMVB University “King Michael I of Romania” to find rapid and efficient means of switching from direct to remote course delivery while maintaining effective communication. Acknowledging that little space was available for training teachers and learners to prepare for such rapid changes, this study examines how students responded. Applying exploratory research methods, the paper offers a preliminary analysis of the difficulties that learners faced in shifting to online presentation. Qualitative data was collected using student interviews and content analysis (Silverman, 2005) was applied to identify themes, biases and meaning. Convenience sampling among enrolled students in the academic year 2020/2021 at both universities identified a non-random sample of 16 students. The findings of the study revealed that participants faced many difficulties in their venture; however, using various strategies, effective planning and organization, they managed to a certain extent to overcome this situation.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122520840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Monica-Laura Sorici (Zlati), V. Grosu, C. Cosmulese, M. Socoliuc
The regulation of the cryptocurrency market is becoming an increasingly debated topic in the context of the transition to the digital economy and the health security procedures adopted by the authorities in this period dominated by the pandemic and economic crisis. In this context, we propose a prospective analysis of the effects of legislative regulation and the shift to the cryptocurrency market as a unit supporting digitization. The methods and procedures used in the analysis aim to obtain the staging of the interaction between the accounting system and the cryptocurrency trading processes. Thus, we will address the issue of the digital economy and the effects produced by it, and the result of this approach will be to identify viable solutions that will prevent certain effects on financial reporting and limit tax evasion or other money laundering techniques as a result of the widespread transition to this trading system. The results obtained will be useful to economic decision-makers and tax authorities concerned with these aspects of economic development.
{"title":"Adjusting Financial Reporting in the Perspective of Transferring Financial Transactions to the Cryptocurrency Market","authors":"Monica-Laura Sorici (Zlati), V. Grosu, C. Cosmulese, M. Socoliuc","doi":"10.18662/wlc2021/60","DOIUrl":"https://doi.org/10.18662/wlc2021/60","url":null,"abstract":"The regulation of the cryptocurrency market is becoming an increasingly debated topic in the context of the transition to the digital economy and the health security procedures adopted by the authorities in this period dominated by the pandemic and economic crisis. In this context, we propose a prospective analysis of the effects of legislative regulation and the shift to the cryptocurrency market as a unit supporting digitization. The methods and procedures used in the analysis aim to obtain the staging of the interaction between the accounting system and the cryptocurrency trading processes. Thus, we will address the issue of the digital economy and the effects produced by it, and the result of this approach will be to identify viable solutions that will prevent certain effects on financial reporting and limit tax evasion or other money laundering techniques as a result of the widespread transition to this trading system. The results obtained will be useful to economic decision-makers and tax authorities concerned with these aspects of economic development.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132897274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Valeriu Stelian Nițoi, Constantin Chiriac, Marius Gîrtan
The paper aims to be a general analysis material on the principles of modelling sustainable development processes at the regional level, by studying sustainable development of the economy of the regions by supporting regional socio-economic activities, i.e. those processes leading to a sustainable and harmonious development of the region and which do not result in adverse impacts on the human health or the environment. In this context, a regional development plan is proposed that sets out aspects structured on the following dimensions: economy, ecology, social. The plan analyzes all these areas but, what is very important, the adopted measures include elements common to the three spheres, as it is not advisable to prioritize the sectors.
{"title":"Principles of Modelling Development Processes at Regional Level","authors":"Valeriu Stelian Nițoi, Constantin Chiriac, Marius Gîrtan","doi":"10.18662/wlc2021/53","DOIUrl":"https://doi.org/10.18662/wlc2021/53","url":null,"abstract":"The paper aims to be a general analysis material on the principles of modelling sustainable development processes at the regional level, by studying sustainable development of the economy of the regions by supporting regional socio-economic activities, i.e. those processes leading to a sustainable and harmonious development of the region and which do not result in adverse impacts on the human health or the environment. In this context, a regional development plan is proposed that sets out aspects structured on the following dimensions: economy, ecology, social. The plan analyzes all these areas but, what is very important, the adopted measures include elements common to the three spheres, as it is not advisable to prioritize the sectors.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133744093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper aims to analyze aspects of Roma marginalization, by identifying and assessing the dimensions of social needs within a compact Roma community, located in a marginalized urban area. The effects of the economic crisis and the COVID-19 pandemic increase inequalities regarding the economic and social situation. The major challenge is to reduce the risk of poverty, especially among families with children, people with disabilities and chronic diseases, but also the social exclusion of people at social risk, based on accurate measurements of social phenomena. The community profile indicates the social status of the inhabitants, which provides a picture of the degree of marginalization and social exclusion of Roma. Thus, the study was conducted by constructing a questionnaire as a research tool, which summarizes the results of the activity of information collection and processing, both based on statistical methods and percentage analysis. The problems faced by marginalized Roma communities are low participation in education, early school leaving, difficult transition to tertiary education, lack of adult skills, low skills among vulnerable people in the labor market, low access to services, poor health and housing. Measures for early detection of situations of social risk and intervention lead to positive effects in preventing marginalization and social exclusion.
{"title":"Social Dimensions of Roma Marginalization","authors":"Romana Oneț","doi":"10.18662/wlc2021/55","DOIUrl":"https://doi.org/10.18662/wlc2021/55","url":null,"abstract":"The paper aims to analyze aspects of Roma marginalization, by identifying and assessing the dimensions of social needs within a compact Roma community, located in a marginalized urban area. The effects of the economic crisis and the COVID-19 pandemic increase inequalities regarding the economic and social situation. The major challenge is to reduce the risk of poverty, especially among families with children, people with disabilities and chronic diseases, but also the social exclusion of people at social risk, based on accurate measurements of social phenomena. The community profile indicates the social status of the inhabitants, which provides a picture of the degree of marginalization and social exclusion of Roma. Thus, the study was conducted by constructing a questionnaire as a research tool, which summarizes the results of the activity of information collection and processing, both based on statistical methods and percentage analysis. The problems faced by marginalized Roma communities are low participation in education, early school leaving, difficult transition to tertiary education, lack of adult skills, low skills among vulnerable people in the labor market, low access to services, poor health and housing. Measures for early detection of situations of social risk and intervention lead to positive effects in preventing marginalization and social exclusion.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129355288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Radical changes that take place in all society spheres (economic, social, political and cultural) of a state, directly and indirectly affect the development and functioning of the socio-economic system of physical culture and sports. A new category of human resources employed in the field of sports management is emerging, given that sports organizations are interested in forming a management system that ensures high performance, development opportunities and a stable market position. In the last decade, the system of physical culture and sports management has undergone substantial changes, as a result of the emergence of new sports events, the development of sports movement, the creation of innovative services and the production of special equipment / installations in accordance with the legislation in force, as well as due to modern trends in entrepreneurial activity in market conditions. The fulfillment of the management functions in these conditions, at a higher level, generator of performance and success can be ensured only by qualified persons who have received a special professional training (including additional, continuous training) and requalification. This training is necessary for all activities specific to the field of physical education and sports management, for the development and proper functioning of sports organizations. Management and marketing activities, innovative for physical culture and the national sports movement, require special knowledge, skills and an effective professional training of the specialists in the field.
{"title":"Epistemological Landmarks of the Specialists Managerial-Legislative Training in the Field of Physical Culture","authors":"Liliana Budevici-Puiu","doi":"10.18662/wlc2021/10","DOIUrl":"https://doi.org/10.18662/wlc2021/10","url":null,"abstract":"Radical changes that take place in all society spheres (economic, social, political and cultural) of a state, directly and indirectly affect the development and functioning of the socio-economic system of physical culture and sports. A new category of human resources employed in the field of sports management is emerging, given that sports organizations are interested in forming a management system that ensures high performance, development opportunities and a stable market position. In the last decade, the system of physical culture and sports management has undergone substantial changes, as a result of the emergence of new sports events, the development of sports movement, the creation of innovative services and the production of special equipment / installations in accordance with the legislation in force, as well as due to modern trends in entrepreneurial activity in market conditions. The fulfillment of the management functions in these conditions, at a higher level, generator of performance and success can be ensured only by qualified persons who have received a special professional training (including additional, continuous training) and requalification. This training is necessary for all activities specific to the field of physical education and sports management, for the development and proper functioning of sports organizations. Management and marketing activities, innovative for physical culture and the national sports movement, require special knowledge, skills and an effective professional training of the specialists in the field.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133890153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The new global economy requires innovative businesses that can respond to all major challenges around the world. Innovative Entrepreneurship is an active field of research since innovation is nowadays crucial for the development of any business in the world. Policymakers are also focusing their attention on innovation in business because Innovative Entrepreneurship contributes to economic growth and job creation. To create an environment that supports Innovative Entrepreneurship it is appropriate to provide access to knowledge, labour, finance, and specific policies and regulations. Innovative Entrepreneurship has a new role in the economic development of any country that is interested in creating a competitive business environment. This paper aims to identify the most relevant research concerning Innovative Entrepreneurship and realize a bibliometric mapping of the information gathered during the investigation. To perform the bibliometric analysis was used a Scopus database which included articles related to Innovative Entrepreneurship. The processing of data has been carried out using VOSviewer, an effective tool for the visualization of bibliometric networks. The bibliometric mapping included multiple analysis such as co-authorship, citation, and co-occurrence. The results of this research can be a basis for present and future researchers who are operating in the field of entrepreneurship and who intend to investigate more thoroughly the importance of innovation for business development. Another important issue to be investigated is the development of innovative business models that can strengthen the business environment.
{"title":"A Bibliometric Mapping of Innovative Entrepreneurship","authors":"Ancuța Lucaci, Mihaela Sarafescu","doi":"10.18662/wlc2021/35","DOIUrl":"https://doi.org/10.18662/wlc2021/35","url":null,"abstract":"The new global economy requires innovative businesses that can respond to all major challenges around the world. Innovative Entrepreneurship is an active field of research since innovation is nowadays crucial for the development of any business in the world. Policymakers are also focusing their attention on innovation in business because Innovative Entrepreneurship contributes to economic growth and job creation. To create an environment that supports Innovative Entrepreneurship it is appropriate to provide access to knowledge, labour, finance, and specific policies and regulations. Innovative Entrepreneurship has a new role in the economic development of any country that is interested in creating a competitive business environment. This paper aims to identify the most relevant research concerning Innovative Entrepreneurship and realize a bibliometric mapping of the information gathered during the investigation. To perform the bibliometric analysis was used a Scopus database which included articles related to Innovative Entrepreneurship. The processing of data has been carried out using VOSviewer, an effective tool for the visualization of bibliometric networks. The bibliometric mapping included multiple analysis such as co-authorship, citation, and co-occurrence. The results of this research can be a basis for present and future researchers who are operating in the field of entrepreneurship and who intend to investigate more thoroughly the importance of innovation for business development. Another important issue to be investigated is the development of innovative business models that can strengthen the business environment.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131055505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One of the most current issues facing modern pedagogical theory and practice is distance learning. Since the Covid-19 virus pandemic outbreak, this specific teaching context has become the only hope for education systems globally. Given the role and importance that distance learning has today, our paper is focused on studying its barriers in immediate secondary school practice. This research is part of a broader study that involves a more thorough study of distance learning, which was conducted on a sample of 422 students and 120 secondary school teachers in Southeast Serbia. The aim of this paper is to identify the most common barriers to distance learning and answer the question of whether there are differences in the attitudes of teachers and students about the barriers they encountered during the first months of its implementation. In terms of frequency, the results of the conducted research show that evaluation-related barriers are the most common, while the learning material and technical barriers to distance learning are the least common ones. The research has shown that teachers statistically more often highlight evaluation-related, organizational/administrative and social/emotional barriers, while in practice, students more often experience learning content-related barriers. The results also confirm positive correlation in the participants’ attitudes about the analyzed barriers and directly point to the conclusion about their objective perception and critical reflection on this problem by emphasizing the importance of didactic elements such as: quality of the teaching process, level of knowledge acquired, objectivity of assessment, etc. in relation to the learning material and technical side of teaching. These conclusions point to a number of pedagogical implications by which the new, specific teaching context can be significantly improved.
{"title":"Barriers to Distance Learning: Perceptions Of Secondary School Teachers and Students in Serbia","authors":"Dragana Vasilije Dimitrijević, Marija Jovanović","doi":"10.18662/wlc2021/18","DOIUrl":"https://doi.org/10.18662/wlc2021/18","url":null,"abstract":"One of the most current issues facing modern pedagogical theory and practice is distance learning. Since the Covid-19 virus pandemic outbreak, this specific teaching context has become the only hope for education systems globally. Given the role and importance that distance learning has today, our paper is focused on studying its barriers in immediate secondary school practice. This research is part of a broader study that involves a more thorough study of distance learning, which was conducted on a sample of 422 students and 120 secondary school teachers in Southeast Serbia. The aim of this paper is to identify the most common barriers to distance learning and answer the question of whether there are differences in the attitudes of teachers and students about the barriers they encountered during the first months of its implementation. In terms of frequency, the results of the conducted research show that evaluation-related barriers are the most common, while the learning material and technical barriers to distance learning are the least common ones. The research has shown that teachers statistically more often highlight evaluation-related, organizational/administrative and social/emotional barriers, while in practice, students more often experience learning content-related barriers. The results also confirm positive correlation in the participants’ attitudes about the analyzed barriers and directly point to the conclusion about their objective perception and critical reflection on this problem by emphasizing the importance of didactic elements such as: quality of the teaching process, level of knowledge acquired, objectivity of assessment, etc. in relation to the learning material and technical side of teaching. These conclusions point to a number of pedagogical implications by which the new, specific teaching context can be significantly improved.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114700789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Lately, there have been many questions from specialists regarding the accountability of cryptocurrency. The lack of a legislation has allowed them to be interpreted as either intangible assets or stocks, even though Romania owns the biggest transaction platform in Eastern Europe (Bitcoin Romania). National Bank of Romania (NBR) acknowledges the lack of regulations and supervisions regarding cryptocurrency, regarding them as “speculative assets, extremely volatile and risky”. Simultaneously, this brings to attention the fact that these are not national coins nor currencies, and accepting them as a payment method isn’t, legally speaking, mandatory.
{"title":"Cryptocurrency (Virtual Coins): Accounting Aspects and Tax Regulations","authors":"A. Țegledi, B. Străoanu","doi":"10.18662/wlc2021/64","DOIUrl":"https://doi.org/10.18662/wlc2021/64","url":null,"abstract":"Lately, there have been many questions from specialists regarding the accountability of cryptocurrency. The lack of a legislation has allowed them to be interpreted as either intangible assets or stocks, even though Romania owns the biggest transaction platform in Eastern Europe (Bitcoin Romania). National Bank of Romania (NBR) acknowledges the lack of regulations and supervisions regarding cryptocurrency, regarding them as “speculative assets, extremely volatile and risky”. Simultaneously, this brings to attention the fact that these are not national coins nor currencies, and accepting them as a payment method isn’t, legally speaking, mandatory.","PeriodicalId":297056,"journal":{"name":"World Lumen Congress 2021","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115375840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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