We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.
In the context of world agriculture, the application of chemical fertilizers remains one of the main ways to increase agricultural production, manage crop quality and improve soil fertility. The application of cultivation technologies, meant to lead to the improvement of agricultural production, determines biological, chemical, physiological changes in the plant and in the soil.
More...
The speed of the changes we are facing nowadays, the development, the transformations in most areas of activity, also affect the Romanian pre-university education system, which is trying hard to keep up with them, but in the same way the life and development of the students are affected. The parents who have entered this vortex of evolution, the time spent with children is not very long, it is insufficient. The development of children at the age of the small school and even of the secondary school pupils is strongly linked to the attention, encouragement and support for self-knowledge by the adults. Last but not least, the most common use of modern assessment tools, as well as the highly charged school syllabus in the Romanian educational system, have put parents in difficulty in helping and supporting their own children, students of this system. The educational alternatives, such as private schools, step by step, after-school and before-school, have become as much demanded by parents. The establishment of an after-school, before-school, implies a combination of the needs of students and parents facing problems. Modern techniques and materials used in a private school can change the entire education process. Remember, with the business idea, what turns a visionary teacher into an entrepreneur.
More...
Purpose: The introduction of the new matrix of VAT rates was a significant change in the Polish tax system. The aim of the chapter is to attempt to assess the effects of the introduction of this solution in terms of simplification and certainty of VAT settlements for entrepreneurs. Design/methodology/approach: The study analyses the system of classification of goods and services for VAT purposes, taking into account the legal status before and after 1 July 2020. A comparison of VAT rates for selected food stuffs and the adopted principles for assessing product similarity based on selected court decisions and individual interpretations was also performed. Findings: An unambiguous assessment of the impact of the introduced solutions on the economy and real improvement in the transparency of regulations is not possible due to the short period of their functioning. The positive effects include, among others, significant unification of the Polish tax system with the European standards or elimination of numerous inaccuracies with regard to VAT rates. Binding Rate Information, as a tool in which the authority classifies goods and services, determines the correct VAT rate and guarantees protection, is an economically useful solution. Unfortunately, not all the changes introduced by the new VAT rates matrixare fully understood.
More...
The United Nations Basic Principles on the Role of Lawyers (1990) is the most important document dealing with international legal principles and guarantees applicable to advocates. It had been formulated to assist Member States in their task of promoting and ensuring the proper role of lawyers, should be respected and taken into account by Governments within the framework of their national legislation and practice. Although more than 30 years have elapsed since the formulation of that document, it would be difficult to assume that the objectives of this document were fully achieved. The multiplied cases of unlawful pressure, violence and intimidation against lawyers make the international community search for more effective remedial instruments. The author analyses efforts made in that area by international organization, especially the Council of Europe. The initiative put forward by the Parliamentary Assembly to regulate these matters in the Council of Europe convention, i.e. in the form of a legally binding instrument, is of great importance. Its implementation would undoubtedly contribute to the achievement of progress in this area.
More...
The aim of the article is to present the system of vocational education for the TSL sector at the secondary school level with regard to financing vocational education in the aspect of achieved effects by students /learners in the form of pass rate of the exam confirming professional qualifications. The paper was based on the analysis of formal and legal documents and normative acts applicable in the described area. The article presents basic legal acts and formal rules determining the organization of financing the education system. This study is an element of research related to the development of a PhD dissertation, thus constituting the basis for further research and reflection in the discussed area.
More...
The study analyzes the interaction between fiscal and monetary policy in the context of the measures against the Covid-19 crisis. In order to do that, first, the idiosyncrasies of the economic crisis, that necessitate coordinated stabilization policy, are identified. Next, these idiosyncrasies are linked with the stabilization potential of both types of macroeconomic policy and arguments are put forward for the synergistic effect of the coordination 174 process. In the last part of the study the focus is on the USA and the EU as special attention is paid to the comparative analysis of the time coordination in the application of the budgetary and monetary policy.
More...
The cognitive goal of the article is to systematize the knowledge of supply chain finance (SCF) management in the context of contemporary trends and challenges in logistics. According to the authors, there is a need to draw attention to and organize knowledge in the field of combining supply chain finance with modern solutions such as blockchain technology or sustainable finance. As a part of the implementation of the goal, it was necessary to critically evaluate the current literature on SCF and current trends affecting the development of the SCF concept, as well as to formulate the potential effects of SCF management in the enterprise. Summarizing the considerations, the authors indicate the direction of further research.
More...
Contemporary logistics companies are a set of functionally diversified business entities, the essence of which is focused on the provision of physical availability to various resources in the following dimensions: time, space and efficiency, assistance in forecasting and planning activities, and ensuring fast and effective information flow in business units, etc. Regardless of whether they are considered in the context of small or medium-sized shipping and transport enterprises, warehouse centers, or specialized logistics operators, the main purpose of their operation on the capital market is to strive to ensure the continuity of existence and maximize economic benefits for their owners. (stakeholders). The results of its operation, which are reflected in the financial result of a logistics company, as well as the analysed methods and tools for their implementation, constitute the main subject of comments, judgments and assessments formulated by various groups of stakeholders of this unit. Among the management staff, it may be tempting to intentionally shape the reported level of profit (loss) and to present the financial achievements of the entity “in a better light” in the eyes of interested persons. The main goal of the article is to show the degree and directions of accounting and material profit management in logistics companies listed on the Warsaw Stock Exchange. Empirical research was carried out among those public companies whose shares were traded for at least ten years in the 2007–2018 horizon. An additional criterion for selecting enterprises for research was the availability of annual separate financial statements.
More...
The depopulation of rural areas in Bulgaria is proceeding at a faster rate than in non-rural areas. This process produces significant negative effects, consisting in deepening the demographic crisis, hampering the functioning of labour markets, health, education and social services. Our research objective is to produce a descriptive and dispersion analysis of employment and unemployment in rural areas in Bulgaria and on this basis we compare them with those in urban areas. In conclusion, the hypotheses are verified, for the significant individual deviations of values from the average within the indicator group determine differences between employment and unemployment between rural and non-rural municipalities, and that differences in employment and unemployment rates between rural municipalities predetermine the significant differentiation in the rural areas themselves.
More...
There are many challenges which rural areas face in Europe and Bulgaria as their sustainable development is determined by variety of factors and policies. One of the key factors, currently identified, are innovations – economic, social, institutional. Innovations are also crucial for the competitiveness of rural areas in a World of globalization. The paper presents the two concepts and investigates the interrelationships and strategies which may integrate competitive advantages and innovative solutions for rural development.
More...
COVID-19 situation affected all countries in the world and Albania as well. Under this optic it was an emergency to find new ways on supporting farmers with their applications on national schemes. The paper is based on measuring the effects of aid that the Ministry of Agriculture and Rural Development has provided to farmers, through its innovative procedures for the national schemes. So through face-to-face questionnaires we identified how the online application procedure affected Albanian farmers from public support during the quarantine period from March 2020 till January 2021. Subsidies are intended to increase farmers' incomes, but also to increase competitiveness. The agricultural sector is supported through subsidies because without this support farmers cannot compete with the prices of imported products3. We observed that new procedures permitted the farmers to apply normally into the National Support Scheme, although movement restrictions were placed by the government during the studied period.
More...
Modeling and different approaches for assessment can significantly contribute to the bioeconomy development. For modeling implementation, bioeconomy relies on various subsidiary concepts, such as those on the functional economy and extended producer responsibility, as well as on Life Cycle Assessment (LCA) and Life Cycle Cost (LCI) methods. The main goal of this article is to review the existing approaches and their possibilities to contribute to the bioeconomic analysis.
More...
Understanding structural change is one of the biggest challenges of the social sciences. Transitions are defined like a fundamental change – in culture, structure and practice. The article is separated in two main sections – First -is brief theoretical explanation of the input of transition theory in the rural areas.Second – an empirical example of a project (niche) in a rural area in Bulgaria, in the village of Govedartsi, supported from the regime level (National Culture Fund).
More...
The aim of this study is to propose new directions of changes in research methodology, which are necessary due to the statistical quality of analysis and, at the same time, to take into account and adapt to the evolutionary changes in the Polish banking and financial sectors. An important criterion for the proposed recommendations is to maintain continuity and comparability of results in the period both before and after considering the new methodology. In this study, two subject areas are covered: (i) assessment of the sample selection, and (ii) an overview of the proposed evolution of the survey. With regards to the first area, the main focus of analysis is placed on the decrease in the number of banks in the sector (including the aspect of statistical representativeness of the study). In the second case, focus is shifted towards the rising importance of other non-bank institutions in the financial sector as well as their impacton the national economy. The development of a new survey is accompanied by three key considerations. First, it is a premise for maintaining continuity and comparability of historical data with that new. Secondly, the questions asked in the survey were reviewed and critically selected. Some questions, which were asked 20 years ago, are now not only less relevant, if not meaningless. On the other hand, recent developments in the banking sector are significantly different to the ones occurring 20 years ago. As such, it is now necessary to review the posed questions and ensure that they survey covers a wide spectrum of new issues reflecting these developments. Finally, the need to extend the sample to other financial market segments poses a challenge of unifying the survey to cover specifics of a number of individual market segments while, at the same time, obtaining comparable market data.
More...
In this paper, the results of empirical research are presented regarding the most commonly used macroeconomic indicators of business cycles together with the Research Institute for Economic Development (RIED) Business Tendency Surveys data in output gap estimation. As a tool for determining business cycle, principal component analysis (PCA) is used. The empirical evidence allows to confirm the usefulness of qualitative RIED indices in modelling the output gap and, at the same time, support the conclusions made by Roeger, McMorrow, Hristov and Vandermeulen (2019) that inflation and the current account balance do not perform well as indicators of the cycle in Poland. The cyclical component obtained using PCA is highly correlated with the cyclical component of the RIED barometer and real GDP change.
More...
The new European Commission with a 2019-2024 mandate has already its first strategic document. This is the programme that her President has presented to the European Parliament before the election for her new position. The document is signed by Ursula von der Leyen and is called: “A Union that strives for more. My agenda for Europe”. Notwithstanding this ambitious title, the document does not contain new ideas in the area of reforming the Economic and Monetary Union. It only repeats already known reforms that were undertaken by the previous European Commission (2014-2019) under the Presidency of Jean-Claude Juncker. In the current paper an overview of the EMU reforms that are proposed by Ursula von der Leyen will be presented. An analysis will be done on the level these reforms correspond to the previous agenda of the EU, before the last elections for the European Parliament in 2019.
More...
The coronavirus pandemic has had an impact on socio-economic development worldwide. It has changed decades of established norms of behavior and organization of activities, both of individuals and of entire societies. For education, this pandemic was a challenge. Although the introduction of information technology in the educational process in recent decades, this crisis has necessitated a complete reorganization in the process of functioning of the educational system. The focus of this paper is on how the pandemic affects accounting training.
More...
2021 marks the 100th anniversary of the birth of Prof. Kosta Pergelov – a notable scientist and lecturer who has dedicated over 60 years of his life to the history and theoretical foundations of accounting. Defending the importance of the profession, passed through all the "steps" of scientific and teaching activities, Prof. Kosta Pergelov argues that the theory of accounting should be considered as a higher form of specific knowledge, subject to the laws of social development. His research, in addition to accounting theory and opportunities for improving the methodology of accounting, includes issues related to the importance of practice as a conscious creative subject activity, as well as those related to the problems and opportunities for improving postgraduate education. This publication presents an overview of articles by Prof. Kosta Pergelov, dedicated to postgraduate education. The aim is to highlight the contribution of scientists to the role of postgraduate education in updating, expanding and deepening the acquired knowledge in accordance with the achievements of theory and practice.
More...
In this paper, an attempt has been made to outline the place and role of the University of Economics - Varna in the most significant student math competition in Bulgaria - the National Mathematics Olympiad for University Students. Therefore, the performance of the students in the last six editions of the competition was tracked. The role of university teachers in the Olympiad is demonstrated through a selection of problems that have been proposed and found a place in the competition themes over the years. Мethodological solutions to these problems are also presented.
More...
The aim of the research is to analyse selected attitudes related to entrepreneurship and to present their significance assessment according to students of economic faculties. The empirical basisis built upon the results of the research conducted in March 2021 on a group of 270 students of the Poznań University of Economics and Business. As part of the questionnaire and using the 5-point Likert scale, the respondents assessed various features, skills and abilities that, according to the respondents, are key in the context of an entrepreneurial attitude. In addition to the general statistical analysis of the response, a factor analysis was also carried out that aims to reduce the number of variables to a few, the most important ones that highly describe the analysed problem. Based on the research conducted, it can be concluded that from the students’ perspective, the entrepreneurial attitude profile consists of a combination of personality typessuch as precursor, creator, rival, individualist, risk-taker. The research was limited because it was based on one academic centre (Poznań University of Economics and Business). Extending the research to other areas of higher education (e.g. law, medicine, psychology, computer science, mechanics) would allow the conclusion to be drawn on a wider scale and provide more insight into the nature of the phenomenon. The value of this study lies in the fact that it presents a coherent framework to explain the diverse characteristics of entrepreneurial attitudes in the business school environment.
More...
