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Understanding Climate Risks: A Banking Perspective

Author(s): Panagiotis Mavridis / Language(s): English Publication Year: 0

Climate change effects on financial assets, either from natural disasters or shifts in policy and technology, can no longer be disregarded. Despite the fact that most countries have committed to the 2015 Paris Climate Agreement, the great majority of private and public financial capital is still being allocated to economic activities that are deviating from this direction or worse in some cases are in opposition to those goals. How much of a risk does this discrepancy pose for financial institutions and in particular, for financial stability? This paper aims at presenting key points on a banking perspective of climate risks.

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Въздействие на данъците в условията на икономическа криза - макроикономически ефекти

Author(s): Svetlana Avrionova / Language(s): Bulgarian Publication Year: 0

History has examples of problems in the functioning of the economy of various origins, which in the conditions of open economy in the modern world (and in the past by the trade routes), carry their negative consequences at regional and even global level. In these cases, government spendings in response to the crisisis are rising, and the state is fulfilling its function of stabilizing economic activity. At the beginning of 2022, in the conditions of the fading pandemic of COVID-19, a new situation of emergency arose (the war in Ukraine), whose negative effects on countries not only in the EU are already a fact. In the context of these realities, the aim of this report is to identify the regulatory function of taxation in the process of conducting tax policy in times of economic crisis through the study of world scientific knowledge. The study summarizes the view that the importance of taxes as an economic stimulant and stabilizer is ambiguous, but tax policy can be effectively implemented in the process of public finance management, and in particular in crisis situations.

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Education 4.0, Artificial Intelligence and Financial Education

Author(s): Nadya Velinova-Sokolova / Language(s): English Publication Year: 0

Education 4.0 is a desired approach to learning that aligns itself with the emerging fourth industrial revolution. For universities to continue to produce successful graduates, they must prepare their students for a world where these cyber-physical systems are prevalent across all industries. This means teaching students about this technology as part of the curriculum, changing the approach to learning altogether, and utilizing this technology to better improve the university experience. The technology must be owned and developed by financial field. As the effort to respond Industry 4.0 and Education 4.0, financial sector must be equipped in: investment in the development of digital skills; responsive toward industry, business, and technology development; education based on internation certification and digital skills; apply new technology prototype, learn by doing. Artificial intelligence, or AI, is being used to shoot off these seemingly personal appeals and deliver pre-written information through chatbots and text personas meant to mimic human banter.

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СЧЕТОВОДНОТО ОБРАЗОВАНИЕ – КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ В КОНТЕКСТА НА УСЪВЪРШЕНСТВАНЕ НА СЧЕТОВОДНИЯ БИЗНЕС АНАЛИЗ НА ПРЕДПРИЯТИЕТО

Author(s): Marko Liubomirov Timchev / Language(s): Bulgarian Publication Year: 0

The scientific report provides guidelines for improving the scientific framework, methodology and organization of the enterprise‘s accounting business analysis – a complex of knowledge, skills and competences. Issues, guidelines and models for analysis of key indicators characterizing internal business processes and performance are explored. A concentric model of accounting business analysis in a balanced system of indicators is proposed. Models and methods for cost analysis, financial strategy and efficiency are presented.

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КОНЦЕПЦИЯ, МОДЕЛИ И МЕТОДИ ЗА УСЪВЪРШЕНСТВАНЕ НА ОБРАЗОВАТЕЛНИЯ ПРОЦЕС ПО СЧЕТОВОДЕН БИЗНЕС АНАЛИЗ НА ПРЕДПРИЯТИЕТО

Author(s): Marko Liubomirov Timchev / Language(s): Bulgarian Publication Year: 0

The report offers approaches, models and methods for improving accounting business analysis of the enterprise. The need to improve the educational content and teaching methods is argued. Possibilities for using non-traditional, active and interactive learning methods in conditions of digitization of the educational process are explored.

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ПОТРЕБНОСТ ОТ СЧЕТОВОДНИ ЗНАНИЯ И УМЕНИЯ НА МЕНИДЖЪРИТЕ В ЗДРАВНИЯ СЕКТОР

Author(s): Lyubomira Koeva-Dimitrowa,Mincho Minev / Language(s): Bulgarian Publication Year: 0

Because near 70% of economic information is created through accounting, whether accounting knowledge and skills are necessary for healthcare managers is somewhat rhetorical. However, it is essential to outline the scope, content and volume of the accounting disciplines necessary to form the knowledge and skills of future health managers. This research aims to assess healthcare managers‘ needs to acquire specific accounting knowledge and skills. The curricula in various bachelor‘s and master‘s programs in the field of management in the healthcare sector are researched, highlighting the disciplines that form accounting competencies and skills. The educational needs for such knowledge and skills among current and former students in master‘s and bachelor‘s programs in health and pharmaceutical management are assessed via survey. The need for accounting knowledge and skills of managers in the healthcare sector is confirmed by the curricula content and the respondents‘ answers.

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ОТЧИТАНЕТО НА УСТОЙЧИВОСТТА – ЛИПСВАЩАТА ЧАСТ ОТ ПЪЗЕЛА НА СЧЕТОВОДНОТО ОБРАЗОВАНИЕ

Author(s): Atanas Atanassov / Language(s): Bulgarian Publication Year: 0

This report shares the view that the main focus of the corporate reporting should be on sustainability in a broad sense – with financial performance as part of this, along with environmental, social and governance (ESG) performance and these issues have to take place in the contemporary accounting education. The purpose of this paper is to carry out a critical analysis of the existing practices related to the inclusion of sustainable (non-financial) reporting issues in the accounting curricula of Bulgarian universities and, on this basis, to formulate specific conclusions and recommendations with the aim of improving the level of preparation of graduate students in the context of modern business realities and the challenges of contemporary corporate reporting.

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ИНИЦИАТИВИТЕ НА CIMA В ОТГОВОР НА ПРОМЕНЯЩИТЕ СЕ ИЗИСКВАНИЯ КЪМ ПРОФЕСИОНАЛНИТЕ УМЕНИЯ НА СПЕЦИАЛИСТИТЕ ПО УПРАВЛЕНСКО СЧЕТОВОДСТВО В ДИГИТАЛНАТА ЕРА

Author(s): Dragan Georgiev,Iliyan Hristov / Language(s): Bulgarian Publication Year: 0

With the advent of the digital age, the role of management accounting professionals has changed significantly, shifting its focus from activities related to information gathering, reporting, analysis and interpretation, to creating influence and impact. This, in turn, has had an impact on the range of knowledge, skills and competences that professionals should acquire and develop in order to adapt and achieve successful career development. The report presents the conceptual views and initiatives taken in recent years by the professional body CIMA for the training and career development of management accountants in the digital age, as an adequate response to the key changes in their role and required competencies.

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The Foreign Exchange Policy of China – Is the Country a “Currency Manipulator”?

Author(s): Paskal Zhelev / Language(s): English Publication Year: 0

China’s exchange rate policy has been one of the most contentious economic issues in present times. The large open economy with a state-led development model has been often accused of deliberately keeping its currency undervalued, thereby conferring unfair competitive advantagesto its exporters, and fuelling global imbalances. The experts’ opinions on that however are greatly divided. The paper’s main goal is to evaluate whether China has been manipulatingthe exchange rate of the RMB through its exchange rate policy over the last decade. Based on various indicators, the results show that there is no evidence of China engaging in currency manipulation to the detriment of its trading partners.

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INFLUENCE OF CYBER THREATS ON THE AIR FORCE COMMAND AND CONTROL SYSTEM

Author(s): Vasile-Cristian Onesimiuc,Sorin Topor / Language(s): English Publication Year: 0

Cyber threats are found in all domains, both civil, and military, but their effects are more important for the Air Forces. Cyber threats have dual functions, that is, as expected, they can have negative effects, but, surprisingly, Air Forces could use the negative effects of cyber threats for the support of its own missions. From the cyber security point of view, being aware of its own limitations as well as those of the adversary’s is never completed, but it represents one of the elements that can bring about the success for the Air Forces mission, whichever that may be: defending its own capabilities or attacking the enemy. The only certainty within this process is the increase in future influence over the Air Force actions.

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DESIGNING CYBERSECURITY SOLUTION USING BLOCKCHAIN TECHNOLOGY

Author(s): Adriana Meda Udroiu / Language(s): English Publication Year: 0

In this paper we aim to analyse the impact of Blockchain technology in the current context of cyber-security, especially in the area of smart cities and financial transactions. For this, we will first describe the current state of cyber-security and the problems it faces. Because blockchain technology only addresses part of the cyber-security matters, we will explain the response of this technology to each of the domain-specific issues. It is equally well-known that blockchain technology is the basis of many current applications (Bitcoin, Ethereum, Hyperledger Fabric). For smart cities, blockchain technology is used in designing cybersecurity for traffic control, financial transaction between organisation and authorities and so on.

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EU Global Leadership in Trustworthy AI: High Risk Applications – Implementation and Gabs

Author(s): Galya Mancheva / Language(s): English Publication Year: 0

The paper is devoted to the European Union regulatory framework on Artificial Intelligence related to SME and the EU global position in this aspect. The objective is to follow up the readiness of the EU to have a global leadership in trustworthy AI. The thesis of the study is that the EU is not ready to have a global leadership in trustworthy AI. For the purposes of the analysis firstly the position of the EU globally is observed within the global trends in Artificial intelligence. Secondly, content analysis and cross-check of current the EU regulatory framework and legislation is performed in order to investigate the main raised issues and their stage of completion. It was found that the main unsolved and unregulated issues are related to adaptation of current legislation of national AI strategies and new and adapted liability rules to be established. As of the national AI strategies a total of 19 Member States, including Norway have adopted national AI strategies. Some Member States (e.g. Finland, Cyprus and Germany), have already updated and reviewed their initial strategies. Forthcoming national action have to be taken by Austria, Belgium, Croatia, Greece, Ireland, Italy, Romania, and Slovenia. As of the new and adapted liability rules, it is postponed to the end of 2022 the EU to measure adapting the liability framework to the challenges of new technologies, including AI. As per global trends, the inconsistency of the EU members will prolong the process of implementation the legislation and achieving the main EU goal to have a global leadership in trustworthy AI.

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THE ECONOMIC IMPACT OF TERRORISM

Author(s): Luiza-Andreea ULMET,Ivona RĂPAN,Cornelia-Rodica JUDE,Loredana Larisa VĂDUVA / Language(s): English Publication Year: 0

Terrorism is one of the main dangers facing democratic states today. The effects of terrorist activities and their economic impact on society are very difficult to determine, but in the following, we will try to understand and analyses the main dangers to which states are exposed and the countermeasures carried out by the main states facing this scourge. At the same time, we will try in the analysis carried out in this article to establish the future measures to be taken so that the objectives of terrorist organizations, those of implicitly affecting the targeted countries economically, do not lead to the desired results.

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An Overview of RPL Networks from the Viewpoint of Cybersecurity

Author(s): Cosmina STALIDI,Eduard-Cristian POPOVICI,George SUCIU / Language(s): English Publication Year: 0

In the past decade, the Internet of Things (IoT) has had a significant impact on a global scale. The Internet of Things (IoT) has facilitated the interconnection of a vast number of devices in contemporary times. The proliferation of Internet of Things (IoT) devices underscores the importance of ensuring robust security measures to safeguard against potential threats. The RPL protocol has been specifically designed for routing purposes within the context of IoT devices, operating at the network layer. The exploitation of the RPL protocol poses a threat to IoT networks and has the potential to substantially affect network performance. This article introduces the STACK project, which aims to improve IoT transmission capabilities, identify and mitigate attacks using performance and interference monitoring, and use methods tightly integrated with an intelligent edge.

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Vulnerability Scanner: Web-based Security Testing

Author(s): Andrei-Daniel ANDRONESCU,Ioana-Ilona BRĂSLAȘU,Dumitru-Iulian NĂSTAC / Language(s): English Publication Year: 0

As the use of internet-based software increased, cybersecurity has emerged as a major issue in the current world. The fast-paced technology innovations allowed most companies to scale their business, consumers to access easier their favorite products, thus increasing the reliance on web-based software. The importance of web security cannot be emphasized given the increase in cybercrime and the damage it poses to businesses, people, and governments. This paper proposes an automated solution capable of detecting and exploiting common vulnerabilities found on web-based software, this being done without performing any malicious intended operations. By using software capable of automatically detecting the means a client could communicate with a server, users can ensure that a thorough verification is done on their web-applications, revealing the blind spots that developers may have overlook.

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Easy to Remember, Hard to Guess: A Password Generation Tool for the Digital Age

Author(s): Ioana-Ilona BRĂSLAȘU,Andrei-Daniel ANDRONESCU,Dumitru-Iulian NĂSTAC / Language(s): English Publication Year: 0

A brute force attack is a common method used by cybercriminals to gain unauthorized access to user accounts. It is essential for individuals and organizations to take proactive measures to protect themselves from such attacks. One way to do this is by improving their knowledge of cybersecurity and implementing measures to safeguard their online presence. Using programming languages like Python and web-frameworks like Django, websites can be developed to help individuals generate secure and memorable passwords that align with the latest password security standards. This can help anyone who wants to improve their password security, irrespective of whether they have been a victim of a cyber-attack or not.

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Types of Attacks and Security Methods. Virtual Machines

Author(s): Dorina-Luminiţa COPACI,Constantin-Alexandru COPACI / Language(s): English Publication Year: 0

Virtualization is a type of process used to create a virtual environment. Many organizations think about the security implications after implementing a new technology. Virtualization can be used in many ways and requires appropriate security controls in each situation. This paper presents the idea of using a virtual machine to share services and information over the Internet. In case of an attack, the resources of the virtual machine will be affected, while the resources of the real machine are safe. In this paper, we present the perspective of an attack by running malicious software on a virtual machine. We will show that although unauthorized control of the virtual machine is obtained, the real machine is not affected.

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A Signal Theory Model for Security Monitoring using CheckMK

Author(s): Iliuță-Alexandru IONEL / Language(s): English Publication Year: 0

Continuous monitoring of intelligent systems is used to analyze data and text from various sources. They usually monitor things such as risk, controls, opportunities, competition, and other concerns. While there exists literature that provides information on the capabilities of this kind of system, there has been a limited theoretical development in this field. The information sources monitored by these systems provide signals related to events, activities, or issues. However, selecting the appropriate information sources is not a simple task, because it is influenced by factors such as time, cost, redundancy, reliability, or weak signals. Furthermore, for the monitored signals, it is recommended to generate some analytics to study the flow and have a traceability of the issue we are dealing with. In this paper, a signal theory model is introduced and applied to address some of these issues regarding the SSH brute-force attacks. I will use a tool called CheckMK and its capabilities to implement a signal theory model used for monitoring security of a system.

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Digitalization of Finance: Effect or Cause of Programmed Chaos?

Author(s): Ruxandra RÎMNICEANU / Language(s): English Publication Year: 0

The actual "permacrisis" marks the five transitions that are unfolding simultaneously: a transition in the planet's climate regime, an energy transition, a geopolitical transition, a technological transition and a demographic transition. In this context, all the risks that are around show us that we are dealing with a programmed chaos that might affect the financial ecosystem, also. In this respect, such to avoid a collapse and to strengthen the banking and financial sector, the European entities appreciate that there it is necessary to strengthen the leadership of the EU in the digital domain by promoting inclusive and sustainable digital policies, serving citizens and businesses. Taking into account that the risks of increased exposure to potential cybercrime, operational resilience failures and data protection and privacy issues could have an important impact, the digital transformation must be in line with EU values - the 2030 policy program entitled "The Path to the Digital Decade" and "The Declaration on Digital Rights and Principles in the E.U.".

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Guarding the Nation: A Comprehensive Look at State Cybersecurity Measure

Author(s): Marian-Emilian SPĂTARU,Alexandru BARCAN / Language(s): English Publication Year: 0

In a continuously evolving world, technology has not been left out of the process which consists of studies and research done by specialists in the field of cyber technology. Although the latter has brought along benignant effects in society, it can be considered a controversial domain due to those effects that can be used against the public safety and national security. Cyber-attacks & Cyber terrorism are just two of them, usually countered by Cyber intelligence, OSINT security, Cyber risk management. These actions are coordinated by different intelligence services such as: Federal Bureau of Investigation – FBI, Romanian Intelligence Service – SRI, Federal Security Service – FSB, while they have to cooperate with civilians, due to a shortage of employees. The lack of qualified staff on the following domain: awareness of the different types of cyber-attack, such as malware, web-based attacks, phishing, web application attacks, spam, distributed denial of service (DDoS), identity theft, data breach, insider threat, botnets, physical manipulation, damage, theft and loss, information leakage, ransomware, cyber-espionage, industrial espionage and crypto jacking, reaches an amount of 7.659 officials that are needed in this area.

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