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Research Innovations in Post COVID Environments

Author(s): Sivaram Vemuri / Language(s): English Publication Year: 0

The presentation examines what it takes to transform the research process to find innovative solutions for sustainable living in post-Covid 19 environments. The concern of this presentation is that current research inadequately addresses the multidimensionality of both individual and society's concerns in a post COVID environment. The presentation is an answer to why research thus far has not provided adequate responses to society's challenges for simultaneously delivering health, well being, and economic prosperity at the individual and society levels. The researcher's challenge is to provide a way forward to deliver simultaneously of quality of sustainable living related to individual concern for healthy living and for providing broadly defined social welfare. The three-part presentation comprises (1) identifying the need for transforming the research process, (2) Advocating the use of the Systemic Innovation Capability model for determining the importance of strategic intent and need for leadership to deliver a shift in the research process, and (3) the changes required for transforming the university research processes. The presentation will conclude by advocating for developing initiatives for promoting a research culture for promoting sustainable growth mindsets amongst researchers.

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Прилагане на счетоводните стандарти за данъчно облагане

Author(s): Ali Veysel / Language(s): Bulgarian Publication Year: 0

The report examines the application of accounting standards for taxation in Bulgaria. It analyzes the need for accounting information for determining tax rights and obligations. Emphasis is placed on the significance of accounting policies for tax planning. The provisions of the tax laws, which prove the importance of the accounting standards, are systematized. The results of a study for the instructions and the opinions of the National Revenue Agency to establish the references to accounting are presented.

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Фискален отзвук на пандемията от COVID-19 в България

Author(s): Diyana Metalova,Presiana Nenkova / Language(s): Bulgarian Publication Year: 0

The aim of this study is to present the fiscal response to the crisis with the Covid-19 pandemic in Bulgaria. An analysis of the fiscal measures taken in 2020 and 2021 to limit the negative consequences of the epidemiological crisis has been made and their impact on the main budget indicators has been traced. The effect of the pandemic on the established fiscal rules has also been studied.

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Ролята и значението на системите за управленски контрол в съвременния свят

Author(s): Antoaneta Angelova / Language(s): Bulgarian Publication Year: 0

This paper aims to present the role and importance of management control systems. This paper includes an overview of the characteristics of management control systems and their main advantages. A systematic review of current research on management control systems during the COVID-19 pandemic suggests that the scope of management control systems needs to be expanded and upgraded in the psychological dimension.

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The European Union’s Common Commercial Policy in times of turmoil

Author(s): Grzegorz Mazur / Language(s): English Publication Year: 0

Purpose: The general aim of the chapter is to identify the main challenges for the EU’s Common Commercial Policy in the context of post-pandemic and war’s experiences as well asfuture trade-related challenges. Design/methodology/approach: The chapter is based on literature/EU official documents, studies, and statistical analysis of the EU’s merchandise trade. It has been structured into two general sections. The first one presents recent trends in the EU’s external merchandise trade caused by the pandemic’s economic repercussions. This is followed by a short analysis of trade disruptions from the Russian-Ukrainian war and trade reactions to the new situation from the EU. Findings: The European Union faces challenges of a fundamental political and economic nature and the Common Commercial Policy is among the main policies defining the EU’s role in the dynamically changing global environment. The COVID-19 pandemic has brought dramatic instabilities to EU economy and trade and the new strategy of the Common Commercial Policy addressed some of the challenges of the evolving global trading system, revealed by the pandemic-related turbulences. Moreover, the Russia–Ukraine war with its geoeconomic and geopolitical consequences has exposed the CCP to new challenges and necessary adjustments. The latest strategy of the EU’s CCP, grounded on open strategic autonomy, emphasises a strong necessity of defending the interests and values of the EU and requires making the trade policy an important engine of green and digital transformation of EU economy. The renewed CCP must also address important trends in the geopolitics of trade and distortions ofthe global system that have symptomised already before the pandemic and the war. Originality and value: The chapter is addressed to students, scholars, and policymakers by contributing to the ongoing debate on the current changes in the global trading system and reactions to those changes from the EU’s Common Commercial Policy.

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Dilemmas of organising public transport in COVID-19 and post-COVID-19 times

Author(s): Marcin Jurczak / Language(s): English Publication Year: 0

Purpose: The chapter aims to identify the most important challenges related to public transport organisation during COVID and post-COVID times. The author asks several questions: How have the restrictions affected (and still affect) public transport? Can economically efficient public transport services be offered in COVID and post-COVID times? And finally: Is public transport safe for users, and will it be safe in the future? Design/methodology/approach: The chapter is based on the literature review and examination of selected case studies. The analysis is carried out in urban transport, regional and interregional rail transport and international transport (particularly air transport). Findings: The chapter specifies the “dilemmas”, of which the most important is a contradiction between the essential requirement for the operation of public transport (to transport many people in a small space) and the basic principle of minimising the increase in COVID infections (the avoidance of large crowds of people). Research limitations: Quantitative methods could further develop and confirm the study. Practical implications: The chapter diagnoses the main challenges related to the organisation and operation of public transport systems in (socially and economically) uncertain times that lie within areas of interest of both managers and local government authorities. Originality and value: The study contributes to the ongoing discussion on improving publictransport.

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Firm capabilities, export diversification, and crisis affectedness: A study of Polish exporters during the COVID-19 pandemic in 2020–2021

Author(s): Marian Gorynia,Piotr Trąpczyński / Language(s): English Publication Year: 0

Purpose: This chapter investigates the factors influencing a company’s vulnerability to economic crises, particularly focusing on the role of firm capabilities and export diversification. In light of the unprecedented COVID-19 pandemic, the study explores how these variables interact to shape a company’s resilience in the face of crisis. Design/methodology/approach: This study utilises primary data collected from Polish exporters in 2022, allowing for a retrospective analysis of the COVID-19 pandemic’s impact. Drawing on the resource-based view and firm internationalisation theories, the research formulates hypotheses concerning the relationships between firm capabilities (marketing and technological) and crisis affectedness, moderated by export diversification. Findings: Both marketing and technological capabilities have a negative impact on a company’s vulnerability to economic crises. However, this effect is more pronounced for companies with lower export diversification. In contrast, highly diversified exporters show reduced sensitivity to firm capabilities in mitigating crisis affectedness. Research limitations/implications: This study focuses on Polish exporters in a post-transition economy, which may differ from firms in other economic contexts. Additionally, the research explores a specific crisis, the COVID-19 pandemic, and its effects on export-oriented companies. Further research is needed to generalize these findings to other crises andregions. Practical implications: The findings suggest that companies should invest in marketing and technological capabilities to enhance resilience during crises, especially if they have a limited international diversification strategy. Highly diversified exporters may need to balance their focus on capabilities with broader market approaches. Originality and value: This research contributes to the understanding of how firm capabilities and export diversification interact to influence a company’s vulnerability to economic crises, with practical implications for exporters navigating turbulent times in a globalized world. The study sheds light on the complexities of resilience-building strategies in post-transition economies and underlines the importance of adaptability in international business.

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Factors influencing consumer trust in sharing economy platforms—a comparative study of Polish and Moroccan consumers

Author(s): Wiktoria Rakowska,Zakaria Talouni / Language(s): English Publication Year: 0

Purpose: The study aims to define the significance of trust and identify consumers’ trust-building factors in sharing economy platforms in two different cultures. Design/methodology/approach: The study used a narrative literature review and exploratory primary qualitative research—focus groups, providing an in-depth insight into the perception of trust in the sharing economy in Poland and Morocco. Findings: Eight factors are crucial in the trust-building process toward sharing economy platforms. For Polish consumers, functional elements such as customer service or service provider reputation standards are critical in building trust, unlike Moroccans, who value the platform’s reputation the most. Research limitations: The study’s focus group size and the possibility of being influenced by other participants’ responses may limit the generalizability of the results. Practical implications: The research stresses the importance of the cultural context in the trust-building process. It may help the sharing economy platforms to customise their offers for consumers coming from different cultural backgrounds, gain their trust and make them feel secure. Originality and value: The study provides new insights into consumers’ perception of trust determinants in two different cultural contexts and contributes to the ongoing discussion on the importance of trust in the sharing economy.

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Геоенергийната трансформация на Европа

Author(s): Nina Dyulgerova / Language(s): Bulgarian Publication Year: 0

The researched problem is dedicated to the results of the economic sanctions of the EU against Russia, which lead to a significant transformation in the energy mix of Europe. The main highlights of the changes are in the field of gas and oil.

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Киберпространството като петия домейн на войната

Author(s): Dragomir Krastev / Language(s): Bulgarian Publication Year: 0

The manuscript examines the possibilities for fighting in cyberspace as a new field of war. The purpose of cyber warfare is to damage computer systems, create interference, or obtain classified information by infiltrating computer systems and networks. The main motivation is the realization of certain interests in the international arena. Existing legal rules and regulations on warfare are generally applicable to cyber warfare. Before starting a cyber war, it is necessary to establish jus ad bellum (ie the right to use force). In addition, the reasons for the use of force in any form must be legal and permitted by law.

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Българската енергийна инфраструктура и електрическата мобилност в контекста на Зелената сделка

Author(s): Nikolay Nikolov / Language(s): Bulgarian Publication Year: 0

The ambitious goals of so called „Green deal“ require decrease of the greenhouse gas emissions. That means transformation of all energy production capacity because of the new energy consumers – the electric vehicles. The general energy consumption in Bulgaria increases slightly. The country currently is in line with the goals for share of renewable energy. The transport is the sector with the highest share of consumed energy both in the EU and Bulgaria. With the enlargement of the electric vehicles fleet, it is necessary the standards for charging to be unified. The distribution of charging points needs to be more even, they need to be easier for use and the pricing for the energy to be more transparent and in line with the payment standards in Bulgaria and the EU.

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Енергийна трансформация в транспортния сектор – проблеми и проекции в контекста на възстановяването от пандемията от COVID-19

Author(s): Hristina Nikolova / Language(s): Bulgarian Publication Year: 0

The transport sector is the most affected by the impact of the pandemic COVID-19 on a national and global scale. In this regard, the present report offers a comprehensive analysis of the impact of the pandemic on resilience of the development of this sector. Based on this analysis, possible recovery measures in the context of the new energy transition policies formation. That is why the main objective of the research presented in the present report, is to offer options for a sustainable recovery of transport after the COVID pandemic, which will contribute to the realization of an energy transformation of the sector.

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Енергийната сигурност на Европейския съюз в условията на криза

Author(s): Evelin Videnov / Language(s): Bulgarian Publication Year: 0

This article examines the concept of European energy security in the crisis management and defines short-term and long-term measures to solve the defined problems. The conclusion is that swift action must be taken measures to complete a fully functioning European energy market. Finding solutions for the supply of energy resources from other suppliers and the quick transition to the utilization of energy from renewable sources. At the moment, the European Union is well prepared to meet the challenges that come their way.

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Ролята на новото поколение преносна и разпределителна мрежа при интеграцията на ВЕИ генераторни мощности

Author(s): Vladimir Zinoviev / Language(s): Bulgarian Publication Year: 0

The growth of RES-generating capacities is a consistent process, which is most pronounced in relation to photovoltaic plants. It is a process that is observed not only in Bulgaria, but also on a global scale. With such distinct trends, the serious challenge before the high, medium and low voltage is the integration of this type of non-stationary, erratic and increasing energy flows with each subsequent year.

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Wyższy poziom zarządzania ryzykiem celnym w nowym prawie celnym Unii Europejskiej

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

Purpose: The purpose of this study is to demonstrate whether the proposed changes to European Union customs law actually justify the claim that the customs union will be introduced to the next level, based on customs risk management. Design/methodology/approach: The author performs a comparative analysis of the currently functioning customs regulations of the European Union (mainly the EU Customs Code) in the field of customs risk management, the practical approach to risk on the example of the Polish National Tax Administration (KAS) with the change in the European Union customs law regulations planned by the European Commission. The scope of the analysis includes terminology regarding customs risk used in regulations, IT tools, organisational structures of customs administration and the methodology currently used. Further, the study presents the new philosophy of customs risk management, included in the draft of the new Customs Code of the European Union, including the justification for the project. Findings: It is a bit too early to be able to clearly confirm whether the customs union, which is the basis of the European Union, will actually be used and managed at a higher level than now. The reason for this is the lack of all planned regulations, including implementing ones, specifying individual issues of the practical functioning of the new risk-based approach. However, the European Commission’s plans to build a new customs risk management system at the EU level should be assessed positively.

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Difficulties, Outcomes, and FutureTendencies in Ecotourism

Author(s): Carmelia Mariana Dragomir Bălănică,Cecilia Șerban / Language(s): English Publication Year: 0

This chapter by Carmelia Mariana Bălănică Dragomir and Cecilia Șerban explores the various facets of ecotourism, including its current challenges, results, and future trends. It discusses the economic and environmental impacts of ecotourism, emphasizing the need for sustainable development. The chapter addresses the integration of global value chains in tourism, the importance of reducing greenhouse gas emissions, and the role of international environmental treaties. It highlights the necessity of innovative technologies, market incentives, and regulatory frameworks to promote ecotourism. The authors also examine the socio-economic benefits of ecotourism, such as job creation and local community development, while identifying obstacles like underdeveloped infrastructure and legal frameworks.

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Cooperation Between the ProsecutionBody and Various Institutions orDepartments for the Investigationof Illegal Migration

Author(s): Dinu Ostavciuc,Gina Aurora Necula / Language(s): English Publication Year: 0

This chapter, authored by Dinu Ostavciuc and Gina Aurora Necula, explores the critical role of cooperation and interaction between prosecution bodies and various institutions in investigating and combating illegal migration. It discusses the legal and practical frameworks that facilitate collaboration among different law enforcement and governmental bodies. The chapter emphasizes the necessity of well-organized interaction to overcome the complexities and cross-border nature of illegal migration crimes. It also addresses the legislative challenges and proposes amendments to improve the coordination and efficiency of investigative processes. The importance of systematic, coordinated efforts involving national and international bodies, expert institutions, and non-governmental organizations is highlighted as essential for effective crime detection and prosecution.

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Examining Economic Growth, Development, and Quality of Life. A comparative Analysis of Romania and The Republic of Moldova

Author(s): Gina Ioan / Language(s): English Publication Year: 0

This chapter by Gina Ioan presents a comparative analysis of the quality of life from an economic perspective in Romania and the Republic of Moldova. It examines the relationship between economic growth and economic development, using statistical data to explore the factors influencing economic well-being. The study highlights the significant differences in macroeconomic indicators, income levels, and quality of life between the two countries. It delves into aspects such as GDP growth, poverty rates, health, education, and the impact of COVID-19 on economic stability. The chapter underscores the importance of sustainable economic policies and strategies to enhance the quality of life and reduce socio-economic disparities.

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Валутният пазар и европейската икономическа интеграция в условията на кризи

Author(s): Irena Nikolova / Language(s): Bulgarian Publication Year: 0

The foreign exchange market changes sharply due to the uncertainty worldwide, digital currencies and technology, and continuous crises in various countries and regions. The European Union as one of the major participants on the global foreign exchange market by its own currency, the euro, and the European Central Bank, are influenced as well by that turbulence. The purpose of the paper is to present the foreign exchange market in times of continuously arising crises and to analyse the adoption of the digital euro in terms of the European economic integration and the currency board in Bulgaria.

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Инфлацията в страните от ЕС по време и след пандемията от COVID-19

Author(s): Valentin Bilyanski / Language(s): Bulgarian Publication Year: 0

The study examines inflation developments during and after the COVID-19 pandemic. Along with the pandemic, other reasons for the price dynamics during this period are also considered. The report investigates the different dynamics of inflation in the EU countries, with an emphasis on Bulgaria. The research methodology includes an analysis of both general inflation and inflation by individual product groups. The contribution of these groups to general inflation is also examined. The analysis shows that during the COVID-19 pandemic, inflation, the most intense in the last few decades, has characteristics that significantly distinguish it from previous crisis periods when we witnessed high inflation levels. Inflationary processes take place in quite different ways in different countries and in particular in the EU. During the pandemic, the inflation differential between the member states widened, with the countries of Central and Eastern Europe registering a significantly greater increase in prices. This is mainly observed in food and utilities, but also to a significant extent in services such as health care, education and hotels and restaurants.

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