European Journal of Economics, Finance and Administrative Sciences

Issue 110
May, 2021

Gender Budgeting As a Human Development Tool
Ubaldo Comite

Gender budgeting contributes to the editing of a political agenda that is aware of a different distribution of the resources between men and women. It becomes a reporting and public expense reorganizing tool, in which the budget items are reclassified, to the purpose of restoring the conditions of equal opportunities, compensating the faults of the system: the public policies adopted on all political and institutional levels, indeed, have a different impact on men and women that, as mentioned above, assume different roles and have different needs.
The balance sheet analysis, and the consequent reclassification of the cost centers under a gender point of view, obligates public entities to place special attention on the promotion of the gender oriented perspective, to address the public expense toward budget policies that reduce the inequalities between men and women, to create indicators that measure the objectives for an equal distribution of resources and for the promotion of equal opportunities.
The aim of the work is to identify, through Gender Budgeting all those dimensions in which is possible to observe the commitment of the administrations toward the improvement of the quality of life of the citizens, to the purpose of assessing the gender impact of the intervention adopted and to be adopted.
Keywords: Gender, Budget, Public administration, Objectives, Market, Enterprise, Management.

Micro-Enterprises Risk Management under Epidemic: Some Considerations
Ubaldo Comite

Micro-enterprises have a massive contribution to national GDP and economy, play a significant role in the market. While because of the characteristic of the high risk with low-risk tolerance. The micro-sized company also plays a vulnerable position in the market. Especially in the epidemic, most of the potential threats become more and more apparent. In this situation, how to help the micro-sized company mitigate the risk. How to enable them to apply the manageable and affordable strategy to reduce risk is the core of research. This paper adopts enterprise risk management theory to minimize its risk after analyzing the internal and external risks. And realized, to mitigate the risk, there are three things the micro-businesses can do, which comprises using the advantage to mitigate the disadvantage, inner transparency as well as the apply the insurance application. Then, reducing the risk through utilizing the self-advantage to create greater value for themselves.
Keywords: Micro-Enterprises, Risk Mamagement, Epidemic, Company, Business, Management, Competitiveness, Risk.

In Italy, Who Can Contest an Invalid Resolution Due to the Approval of an Unlawful Financial Reporting?
Maria Silvia Avi

A resolution approving financial statements that are invalid due to the non-application of the postulates imposed by Article 2423 of the Civil Code (true and fair view, correctness and understandability) is radically null and void and, consequently, may be challenged by anyone with an interest under Article 2379 of the Civil Code. (truthfulness, clarity and correctness) is radically null and void and, consequently, can be challenged by anyone who has an interest under Article 2379 of the Civil Code.The identification of these parties is, however, not as simple as it may appear from a superficial analysis. In the following pages we shall analyse, in addition to the problem in general terms, a particular case which may occur, however, frequently in corporate groups characterised by the presence of a parent company and a subsidiary.

The Impact of Transformational leadership of Educators in Enhancing Students’ Skills in Distance Learning: Case Study for Lebanese Universities
Ghada Kalakesh and Ahmad El Zein

Although distance learning was not very well recognized by educational institutions worldwide, the current COVID-19 pandemic made a huge outbreak in the on-line teaching, where more comprehensive research was needed to assess the students’ perceptions of this class delivery modality. The aim of this study is to assess the students’ perception of the impact of the educational leaders’ transformational style in enhancing the students’ skills in distance learning, in multiple universities. Findings showed a positive and strong correlation between the educators’ transformational style dimensions and enhancing students skills in the online higher education learning.
Keywords: Transformational Leadership, Students Skills, Distance Learning, Higher Education