Companies constantly thrive to enhance their performance in order to achieve their environmental, social, and economic goals. One way to achieve these goals is to integrate some effective management tools, such as an environmental management system (EMS), that can support sustainable development and value creation. Based on the literature, in this study some EMS integration dimensions were identified that can be used to assess its influence on business performance. The study was conducted on SMEs listed on the AeRO-Bucharest Stock Exchange that voluntary apply the ISO 14001 EMS, using a quantitative approach. To assess the EMS integration score, principal component analysis was used. Using logistic regression analysis, business performance probability (quantified by return on assets) was estimated for each company included in the final sample. Fuzzy logic was further used for modelling the influence of EMS integration on business performance probability. The research results showed that EMS integration has different effects on business performance probability, considering the influence of activity field and environmental management experience. This research assertion could be extended for all the listed Romanian companies or for major companies at the EU level.

https://www.mdpi.com/2071-1050/11/19/5311/pdf

Sustainable Environmental Management System Integration and Business Performance: A Balance Assessment Approach Using Fuzzy Logic

External growth strategies face crucial barriers when taken into consideration for investing if the involved companies are not audited. The integrity of a company’s financial information, its control systems, and its sustainable behavior represent cornerstones when participating in mergers and acquisitions (henceforth M&As). Thus, the audit function became a must and its role increased over the years, becoming an intrinsic part of faithfully disclosing financial and nonfinancial information (sustainable reporting included). M&As are ideal when the need for rapid innovation is required, in order to maintain or develop a sustainability policy. Given the environmental issues, we analyzed a sample of 1491 target companies listed on Bucharest Stock Exchange, clustered into three categories: polluters, medium polluters, and low polluters. The study reveals that the investors’ decision to purchase a certain amount of stake in target companies is influenced by the audit opinion and the sector in which they operate, depending on their pollution status.

https://www.mdpi.com/2071-1050/12/20/8622/pdf

Rethinking the Role of M&As in Promoting Sustainable Development: Empirical Evidence Regarding the Relation Between the Audit Opinion and the Sustainable Performance of the Romanian Target Companies

Credibility of certified environmental management systems: Results from focus group interviews

This study aims to examine the reading scores of a second-grade class in a public school and their relationship to student self-efficacy. Given the importance of students' self-efficacy in reading test results, this study uses a mixed-methods approach. Samples were taken using a purposive sampling technique with one class consisting of thirty-four students who participated in this study. In this study, data were collected from a self-efficacy scale and reading test. To see the relationship between self-efficacy and student reading tests, the authors conducted a Pearson simple correlation test. From the result of the Pearson simple correlation formula, the findings show that there is very close parallelism between students' self-efficacy and reading tests. This current study indicates that higher students' self-efficacy will actively enhance the quality of teaching-learning activity. One of which is by giving encouragement and constructive feedback to the students continuously. However, it also has some limitations in terms of length of study and data collection. First, after knowing that self-efficacy has a close correlation with student reading results, then further research in implementing ways to improve student self-efficacy will be beneficial to improve student self-efficacy. Second, the study results found that there are students who are at a low level of self-efficacy. Thus, further research can be conducted by collecting other research data such as questionnaires or interviews to explore the factors that cause their low self-efficacy and then look for efforts to improve it.

/pdf/self-efficacy-and-reading-test-result-in-senior-high-school-4ezrltc18z.pdf

Self-efficacy and Reading Test Result in Senior High School: Does it Correlate?

Evaluation of the system regarding user participation and satisfaction will affect the success of the system implementation, where user participation can improve information system performance. In practice of evaluation, there must be a survey through statistical analysis of the system so that in its application can be known system deficiencies and user satisfaction in using information system services. The application of the business intelligence concept in this iLearning class is very felt in the decision support process and it can be felt directly by students without any further guidance from educators. This research aims to determine the results of the evaluation of the system implementation that has been running in order to know the validity and reliability test. The method used in this research is the statistical analysis approach with McCall's quality model. The data retrieval process by distributing questionnaires to the class which is used as a sampling of the total population of classes in SMK Al Fattah. This research aims to find out empirical data about the implementation of the iLearning Media system at the vocational high school level with the approach of McCall's quality model.

Ionuţ Viorel Herghiligiu

Papers

EMS Exploratory Analysis in Order to Improve its Integration Quality through Fractal Design

Influencing Factors and Outcomes of the Learning by Sharing Process