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INTERCONNECTIONS BETWEEN GOOD GOVERNANCE INDICATORS AND WELLBEING IN EUROPEAN CONTEXT

Author(s): Lenuta Cojocariu,Florin Oprea / Language(s): English Publication Year: 0

Life satisfaction may be influenced or depends by a lot of factors, alike education level, health, income level, interpersonal relationships, personal and professional success, religion, and the list may continue. It is imperative to emphasize that beyond internal factors, wellbeing can be observed, measured and improved in a national context, as a result of public governance. Broadly speaking, the state governs the directions of development and welfare by setting legislative framework, enacting policies, by its institutions, offering to the society certain economic, social, political, cultural characteristics, etc., context in which people's lives take place.By this study, we analyse the correlation between good governance indicators and some relevant indicators describing and measuring wellbeing of citizens, with the purpose of emphasizing and prioritizing the role of good governance principles in influencing the wellbeing in societies. Correlation analyses generally cover the period 2000-2020, based on the available data collected from World Bank, Eurostat, Human Development Reports and World Happiness Reports databases. Being useful for public decision makers and other specialist in the field, our results show strong positive and statistically significant interconnections between almost all world governance indicators and GDP per capita, Human Development Index and Happiness Index, validating simple and general principles of governance for conditioning the happiness for dynamic and permanent changing civilizations.

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Oszustwa związane z VAT. Ewolucja oszustw typu MTIC

Author(s): Łukasz Pastuszka,Dariusz Strugliński / Language(s): Polish Publication Year: 0

Purpose: The purpose of the chapter is to present the subject of VAT fraud, with particular em-phasis on MTIC fraud, and to present the evolution of fraud over the years. Discussion of fraudpatterns, fraud participants, goods used in VAT fraud as well as tax fraud mechanisms will allowto understand both the changes that occur in VAT fraud and why VAT fraud is still a challenge forEU Member States.Design/methodology/approach: To achieve the purpose, the opinions of tax law experts, informationprovided by the Ministry of Finance and the National Revenue Administration, published documentsof the European Commission and organizations dealing with detecting and combating VAT fraudwere used. The chapter was also based on the case law of the Court of Justice of the European Union(CJEU) and national administrative courts.Findings: Based on the analysis, it can be concluded that VAT fraud, in particular MTIC fraud, stilloccurs and has a significant impact on the VAT gap. Criminals organizing VAT fraud modify boththe fraud schemes and the goods or the number of participants in the crime fraud. Knowledge aboutVAT fraud and its evolution is useful not only for the National Revenue Administration but also forhonest taxpayers who want to avoid being involved participating in a fraud.

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Metody ograniczania luki VAT

Author(s): Arkadiusz Bernal / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to review and evaluate actions taken to reduce the VAT gap. Design/methodology/approach: The review of actions was conducted taking into account the various causes of the gap, including the carousel frauds in particular, but also the abuse of the subjective exemption, the unregistered sales to consumers, the consumer imports of goods ordered online, the electronic services provided by entrepreneurs located in third countries, the illegal application of a reduced tax rate and smuggling. Findings: The actions taken by public authorities to reduce the VAT gap show that in Poland in recent years much has been done to effectively reduce the range of the gap. Among the measures taken were: educational campaigns, creation of public taxpayer registers to verify current and potential contractors, the introduction of split payment method, increased sanctions for the VAT frauds, including those imposed on tax representative, the abandonment of the exemption for imports of low-value goods and the obligation to recognize such imports through so-called electronic interfaces, and the change of quarterly reports to monthly for taxpayers starting their business. Many actions involve new technologies, such as issuing structured electronic invoices, recording sales to consumers on online cash registers, the obligation to provide consumers with the opportunity to make cashless transactions, and the mandatory submission of monthly VAT settlement reports electronically. Digitalisation causes a significant increase in the scope of data at the disposal of the tax administration as well as acceleration of their circulation. Both changes assisted by the centralization of tax administration and the use of artificial intelligence significantly hinder tax frauds.

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Dochowanie należytej staranności na gruncie VAT w dobie cyfryzacji

Author(s): Dariusz Strugliński / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to present the possibilities of using IT tools and databases by a taxpayer exercising due diligence. The most important circumstances that will be taken into account by tax officials in the assessment of entrepreneurs’ activities in VAT settlements are presented in the document Methodology for assessing due diligence by buyers of goods in domestic transactions, which is why this document is presented in this chapter. Selected IT tools and databases are also discussed useful in verifying contractors and transactions. Design/methodology/approach: To achieve the purpose, the documents published by the Ministry of Finance was used. In addition, information available on the Internet about search engines and databases was used. Information obtained during various meetings and trainings with taxpayers was also used. Findings: Based on the analysis, it can be concluded that the taxpayer can verify the contractor and partly the transaction using publicly available databases and IT tools. For a taxpayer who wants to exercise due diligence, it is useful to know the Methodology and know about the available sources of information and how to use them.

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ВЛИЯНИЕ НА РАБОТОДАТЕЛСКАТА МАРКА, КАТО МАРКЕТИНГОВ ИНСТРУМЕНТ, ВЪРХУ УПРАВЛЕНИЕТО НА ЧОВЕШКИТЕ РЕСУРСИ И ПРЕДСТАВЯНЕТО НА ФИРМИ ОТ ХВП В ПОСТ-КОВИД ПЕРИОД, 2021-2023

Author(s): Desislava Dineva,Valentina Nikolova-Alexieva / Language(s): Bulgarian Publication Year: 0

The publication presents a sample of research on the impact of the employer brand as a marketing tool on the behavior of human resources /attraction, turnover and their subsequent retention/ and on the market performance of companies in a period of recovery after the Covid-pandemic and in particular with an emphasis on their reciprocal response in the conditions of and after clearly defined risk circumstances and uncertainty for the business. The research was conducted among 55 enterprises from the food industry in Bulgaria and covers the period 2021-2023. Enterprises are grouped according to various characteristics, such as enterprise size (small, medium, large), branch of the food industry – dairy, meat, bakery, etc. and geographic region of the country. The study is carried out under the assumption that the performance of the business with a well-developed and strong employer brand will be positively influenced by it.

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ЗНАЕМ ЛИ ДОСТАТЪЧНО ЗА ДЕТСКАТА БЕДНОСТ? ПРОСЛЕДЯВАНЕ НА ВЪЗДЕЙСТВИЕТО НА ПАНДЕМИЯТА ВЪРХУ ДЕЦАТА В РИСК ОТ БЕДНОСТ И СОЦИАЛНО ИЗКЛЮЧВАНЕ

Author(s): Maria Brestnichka / Language(s): Bulgarian Publication Year: 0

Child-related crisis prevention and recovery strategies have a key place among strategies for rebuilding societal systems after the COVID-19 pandemic in both the short and long term. The pandemic has registered difficulties in accessing key services for probably the largest group of vulnerable children – children living at risk of poverty and social exclusion. It is essential to track the impact of the pandemic not only on traditional poverty indicators, but also on financial investment to address the consequences and achieve access and quality of key services.

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Wpływ przyjętej polityki rachunkowości na wyniki analizy finansowej – decyzje jednostek w warunkach niepewności

Author(s): Zofia Wierzbińska,Marek Wierzbiński / Language(s): Polish Publication Year: 0

The purpose of this paper is to present the impact of the adopted accounting policy and its impact through the financial statements on the results of the financial analysis—by influencing the base data used in this analysis. The issues presented in the paper are issues in the area of individuals’ decision-making allowed by law—and they still provide the entity with tools to improve its “financial image”. Deliberate, aggressive data distortions would have a far-reaching impact.

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Rentowność przedsiębiorstw w warunkach niepewności – analiza z wykorzystaniem sieci neuronowych

Author(s): Dawid Szutowski / Language(s): Polish Publication Year: 0

The purpose of this chapter is to identify the effects of the selected macroeconomic variables on the profitability of enterprises. A neural network, specifically a multilayer perceptron, was used to analyse the data. The input layer included three macroeconomic variables (unemployment rate, real disposable income and wages), and the output layer included the target variable, i.e. net return on assets (ROA). Sensitivity analysis was also performed. The study used data for almost 6,300 enterprises representing 21 sections specified in the Polish Classification of Activities. The analysis indicated that the most important variable in the context of shaping ROA is the dynamics of the average monthly gross real wage in the national economy. The second most important factor is the unemployment rate, and the least important is the dynamics of gross real disposable income. The paper attempts to fill the research gap concerning the effects of macroeconomic variables on company profitability.

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Przyczyny i skutki zatorów płatniczych w przedsiębiorstwach w sektorze B2B w Polsce i krajach europejskich

Author(s): Agata Sierpińska-Sawicz / Language(s): Polish Publication Year: 0

The aim of the article was to analyse overdue invoice payments that generate payment backlogs and their economic consequences. Based on the data taken from the European Payment Index Reports, the analysed period was divided into two sub-periods: 2016–2019 and 2020–May 2023. The level of payment backlogs in the first period was mainly affected by internal factors—instruments of the trade credit policy, such as dates and forms of invoice payment and precautions undertaken against the risk of loss of receivables. From 2020, the increase in payment backlogs was caused by macro factors such as the economic situation, the level of inflation and interest rates or exchange rate policy. The negative effects of payment backlogs, such as additional costs of penalty interest, debt collection costs, deterioration of financial liquidity, loss of income, problems with staying on the market, limited implementation of innovations and development, redundancies and the lack of new hires after 2020 have clearly intensified. On a macro scale, they will be one of the causes of the economic slowdown.

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Education and Technology in a Data Driven Society. Turning Data into Education Intelligence

Author(s): Laura Nicola-Gavrilă / Language(s): English Publication Year: 0

In a data-driven society, education and technology have become closely intertwined, transforming the way we learn, teach, and acquire knowledge. The availability of vast amounts of data and the advancements in technology have brought about significant changes in the education sector, enabling personalized learning experiences, improved access to information, and more effective educational outcomes. By embracing a data-driven approach, education systems can make informed decisions, tailor instruction to student needs, identify areas for improvement, and optimize resources, ultimately leading to improved student outcomes and enhanced educational experiences.In this chapter, we'll explore how data-driven technologies are unlocking the power of data for transforming education in an intelligent resource. Connecting data and leveraging technological tools we aim to foster collaboration, and contribute to the continuous improvement in teaching and learning outcomes.

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Cercetări recente privind infrastructura verde urbană

Author(s): Oana Catalina Popescu,Antonio Valentin Tache / Language(s): Romanian Publication Year: 0

Along with the economic and social dimension, achieving ecological stability is one of the three dimensions of sustainable development. The aim of this research is to evaluate the status of research and practice in the field of green / urban green infrastructure, to find out the level of interest on this topic highlighted in recently scientific publications, what is the relation with other themes and what are these areas, and what is current state of acquired knowledge. Green infrastructure, urban green infrastructure and nature-based solutions are current topics that can be found both in European Union policies and documents and, increasingly, in international scientific publications. The number of references in publications on Google Scholar shows, on the one hand, that the maximum interest in this topic was reached in 2018-2019, and on the other hand, that there is still an increased interest in green / urban green infrastructure in connection with the following other topics: urban planning, public health, climate change adaptation, public participation, local governance, nature-based solutions, ecosystem services, metropolitan areas, social equity and environmental justice, biodiversity, GIS and remote sensing, and the Covid-19 pandemic. The analysis of scientific articles, books and reports from the last five years shows that urban green infrastructure is a subject of a multi- and trans- disciplinary nature. As for the current state of knowledge, scientific publications agree that a hybrid green-grey infrastructure can help avoiding possible conflicts in the context of urban space. Also, more and more attention is paid to inclusive planning and governance, for a balanced distribution of urban green infrastructure. Recent research shows that nature-based solutions should be integrated into urban planning and that policies should be created to stimulate the use of green urban infrastructure models through nature-based solutions.

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Religia jako czynnik kulturowy a rozwój rachunkowości w wybranych państwach azjatyckich

Author(s): Małgorzata Czerny / Language(s): Polish Publication Year: 0

The chapter presents the influence of belief systems (religion) as a cultural factor on the development of accounting in Indonesia, India and China. Contrary to appearances, this influence is not limited only to the development of a specific system of economic ethics in terms of Weber’s theory, so into accounting ethics. The chapter present show belief systems determine the attitudes and the needs of stakeholders, so also the scope of information provided by accounting, the rank of accounting principles, the scope of disclosures, as well as the development of, among others, accounting and controlling techniques. To illustrate this process, Asian countries that are economically developed and religiously diverse (Hinduism, Buddhism, Confucianism, Islam) were selected.

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Grzeszne spółki: synteza 15 lat badań teoretycznych i empirycznych

Author(s): Paweł Niszczota / Language(s): Polish Publication Year: 0

In the narrowest sense, sin stocks are shares in companies engaged in the production of alcohol, tobacco, or gambling. Starting with the article by Hong and Kacperczyk (2009), they have been attracting an increasing interest from researchers. In this article, I attempt to synthesize recent theoretical and empirical work on morally controversial companies, by presenting (1) differences in the way sin stocks are defined, (2) work on estimating the sin stock premium, (3) determinants of propensity to invest in sin stocks, and (4) studies analysing selected cases in which sinful investments can be perceived differently. These could include (a) delegating investment decisions to fund managers who have behaved nobly in the past, (b) delegating decisions to algorithms, and (c) short-selling sin stocks. Additionally, I present several potential directions for researchers interested in sin stocks.

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Finanse ewolucyjne

Author(s): Paweł Kliber / Language(s): Polish Publication Year: 0

In the article we present an evolutionary approach to the theory of finance, which becomes more and more popular in the recent years. This approach, known as ‘evolutionary finance’, differs from both the classical financial theory, based on the general equilibrium theory, and the more recent behavioural approach. As the behavioural approach, the evolutionary finance takes into account financial behaviours of real agents, which very often differ much from the ones proposed by the classical theory. But evolutionary finance (unlike the behavioural approach) also tries to provide explanations of these behaviours. These explanations provide an analysis of processes of historical evolution or some evolution-like processes (i.e. the processes that share the same mechanismas the biological evolution). In the chapter, we provide a brief overview of literature connected with this topic.

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Czego nauki prawne mogą się nauczyć od ekonomii? Sprawa pomocy publicznej po pandemii COVID-19

Author(s): Jakub Kociubiński / Language(s): Polish Publication Year: 0

This chapter provides an overview of the newest European Union’s State aid acquis regarding interpretative trends revealed during the wave of COVID-19 relief measures and on this basis seeks to identify areas where law can learn from economics, in-line with the so-called More Economic Approach which is often proclaimed but rarely attained in state aid evaluations. The paper begins with a brief outline of the EU State aid instruments used to remedy economic disturbances. Then the analysis moves to the examination of identified problem areas – a risk of moral hazard resulting from extending subsidies beyond the absolute necessity and an issue of imposing conditions on the aid beneficiaries to ensure their adaptation to new, post-crisis market conditions. At the conclusion, the challenges associated with integrating economics into legal texts are analysed and recommendations are formulated.

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Труд и социална идентичност

Author(s): Vyara Stoilova / Language(s): Bulgarian Publication Year: 0

In the report is made an attempt to connect the social identity of the individual with his professional role. In the conditions of globalization, there is a dynamic of professional roles and a frequent change of professional positions. This poses challenges for the individual to update his social identity by meeting the expectations of others arising from the exercise of a profession.

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Социална защита в условията на глобални маркетингови промени

Author(s): Yasen Deyanov / Language(s): Bulgarian Publication Year: 0

The world is constantly changing, and the recent changes in the global marketing have had a significant impact on social protection. This paper examines the concept of social protection and its importance in the changing landscape of global marketing. The paper discusses the challenges of social protection and the impact of global marketing on social protection. The paper also explores the role of governments, international organizations, and businesses in providing social protection. The paper concludes by emphasizing the need for a multi-stakeholder approach to address the challenges of social protection in the conditions of global marketing changes.

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Ключови данъчноправни предизвикателства за работодателите във връзка с COVID-19

Author(s): Stoycho Dulevski / Language(s): Bulgarian Publication Year: 0

COVID-19 has introduced many amendments to the traditional public perceptions. This reflects in a certain way on the domestic law. For the purposes of the current paper, some significant tax law issues regarding the “employer-employee” relationship will be observed. More specifically, some key concepts that are vital for the Bulgarian tax law will be analysed.

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Предизвикателства пред местните власти в подкрепата на социалните предприятия в условия на криза

Author(s): Silvia Georgieva / Language(s): Bulgarian Publication Year: 0

Social entrepreneurship is the object of increased and lasting interest because it provides many opportunities to solve pressing social problems. This type of entrepreneurship combines entrepreneurial initiative, business activity and social causes. Many of the problems that social entrepreneurs try to solve are often the focus of attention of local authorities. This is the reason that makes the effective interaction between local authorities and social entrepreneurs key to the success of both social enterprises and local authorities in solving a number of social and environmental challenges, especially in crisis conditions.

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Взаимовръзки между безработица, нива на престъпност и образователно равнище в България

Author(s): Stanimir Stamatev / Language(s): Bulgarian Publication Year: 0

The purpose of the report is to illustrate how the level of unemployment in Bulgaria affects crime levels in the country. The impact of the attained educational level on the unemployment rate and crime rate is presented as well. The report uses empirical data from NSI (National Statistical Institute) on crime rates and unemployment rates in the country - overall and by educational level. The data are processed using the method of correlation analysis for linear dependence.

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