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The report analyses the current situations and conditions for the existing income inequality in the EU. It presents various theoretical concepts and authors. The methodology utilized in the research includes systematic approach, comparative analysis, statistical approach.
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Over the years there have been presentations of many research-works on the so-called “migration and development nexus” with several schools of thought contributing significantly towards the concept as far as the theoretical framework is concerned. In particular, the New Economic Labour of Migration (NELM) stresses on the impact of financial remittances (an aspect of migration) and how it serves as an insurance for most family members. Significantly, there have been several statistical data from the World Bank which highlight on the role of remittance and how it could be a poverty alleviation tool. Whilst these assumptions and theoretical underpinnings seem to argue in favour of how migration could be a contributor to development and poverty reduction, evidence from the grounds seem to suggest quite a worrying situation. Indeed, we cannot discuss development robustly without shedding light on inequality. Thus, the inequality gap between the rich and poor as well as the monumental regional development gap keep widening as the beneficiary of remittances are normally those within the middle and upper class and the places where these live. With reference to Ghana as a case study, the prime focus of this paper discusses how migrants’ remittance is contributing towards inequality in Ghana. To address this issue, this paper is structured into two main parts. The first part discusses statistical data on remittances to Ghana with a review on the theoretical framework on the consequences of migration. The second part delve into the issue of inequality and the role of remittances, discussing options for a better future, with higher levels of social justice.
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This analysis provides an assessment of some of the most important elements of the EC proposal for new 2021-2027 MFF and new system of own resources, mainly focusing on the issues regarding migration and their impact. Also, the analysis provides an overview and comparison between the new MFF and the current one. For the expenditure side of the EU budget, the European Commission has proposed a long-term budget of €1,135 billion in commitments (expressed in 2018 prices) over the period from 2021 to 2027, equivalent to 1.11% of the EU27's gross national income (GNI). This level of commitments translates into €1,105 billion (or 1.08% of GNI) in payments (in 2018 prices). Superficially, this amounts to an increase on the 2014-2020 MFF, which is an estimated 1.02% of EU-28 GNI (commitments), but a number of factors make comparisons difficult. On the revenue side of the EU budget, the Commission has taken the political opportunity presented by Brexit to propose a gradual phasing-out of most of the correction mechanisms that discount certain Member States' contributions to the EU budget. The proposal for a new own resources decision also takes up the recommendation of the High-Level Group on Own Resources to introduce new own resources explicitly linked to EU policies.
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Since Bulgaria's accession to the European Union, European grant funding under the Rural Development Program has had a tangible impact on the agricultural sector, making the research of the problems in the area relevant and significant. The article examines, the development and implementation of the program. In particular, the perspectives and problems in implementing the support measures are analyzed, paying attention to their future developments. Based on the collected data and after analyzing the trends and problems conserning the subject, conclusions and recommendations are formulated in regard to the Rural Development Program for the period 2014-2020.
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After the so-called ‘dictatorship’ period in Albania the country becomes recipient of financial assistance from the EU in the 90’s. This assistance is allocated through the PHARE program as well as other international donor programs (supporting food security, humanitarian aid during emergencies, development of voting standards as well as education, including loans by the European Investment Bank). This article analyses the financial aid provided by the EU to Albania and Bulgaria prior to their EU accession as well as some difficulties experienced by Bulgaria during its pre-accession funds utilization made available through PHARE program. This research is conducted with the following important limitation: the analysis covers only the duration of the pre-accession instruments and funds and the issues experienced prior to the formal accession of Bulgaria to the EU.
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The European Union pursues common policies through its institutions in order to attain the Union's objectives. The main financial instrument that provides the conduction of the common policies is the European Union budget. The use of this instrument is subjected to the fulfillment of various conditions. The basic factors determining the European Union budget expenditure could be grouped into as law factors, financial and economic factors, political factors. Many of the factors are aimed at ensuring financial stability and proper use of the European Union budget but their multitude makes them practically difficult to apply. The diversity of the (non-exhaustively) presented factors could be considered also as source of problems emerging in the practice of the European Union budgetary process.
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This report presents a brief overview and analysis on the impact of the EU environmental policy on several major economic indicators in Bulgaria, in particular – GDP and budget balance dynamics. Apart from the direct effects on these parameters, the implementation of the EU environmental policy in the country results in additional effects which practical examination would help us to prove that the positive effects from the environmental policy are not limited to the indicators observed in this report only. The author systematically analysed the impact of the funds provided by the European budget on certain fundamental economic indicators. Apart from the above-mentioned, research expands to systematic comparative analysis on member state budget positions regarding their individual contribution to the EU budget versus the amount of money allocated to them by the budget (i.e., their fiscal position of a net beneficent or net donor to the EU budget).
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This report aims to show what the main effect is and how significant the benefits for Bulgaria are as a result of the country's participation in the European Union Strategy for the Danube Region. The first part of the report addresses key issues such as: What is the Danube Region? What are the main problems and challenges facing the countries involved? Why is it necessary to have a joint European strategy in this direction?The answers to these and other questions will give us a clear perception on the idea and the mission set in the establishment of such strategies at an EU level. The second part of the report is devoted entirely to Bulgaria's participation in the Strategy. The strategy is reviewed in detail and considered under its realization in Bulgaria in particular. The main emphasis is on the contributions and benefits of our participation in the Strategy for the Danube Region. In conclusion, the author allowed herself to draw some conclusions about the achieved results in Bulgaria.
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The European Union is facing a number of serious challenges which shall be solved through utilizing its own resources – human, financial and intellectual. At the same time, its institutional structure is increasingly criticized - both externally and internally, by the European and national politicians, and increasingly by the European citizens. The disapproval of the EU is aimed both at the functioning and the activities of specific institutions and at the way in which they interact in the general structure, as well as against the implementation of certain policies. This report presents some weaknesses identified by the three main EU institutions - the European Council, the European Commission and the European Parliament. The second part presents the main critical directions to the EU institutional system - bureaucratic inefficiency, democratic deficiency and inefficiency of the EU policies. Their nature and opportunities for improvement are analyzed.
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This article discusses the competitiveness beyond its economic nature, infl uenced by the concept of sustainable development, and expanded to the issues of environmental in the centre, it is a crucial objective for the economies, reinforced by the common European challenges and context of development. In this sense, the study‘s purpose is to analyse the development of Bulgaria through several key factors of infl uence in the three directions. Based on them, specifi c recommendations are proposed to achieve sustainable competitiveness primarily through the achievement of high added value by stimulating intellectual capacity and increasing management effi ciency. Further, it is open a discussion about a new stage in the development of the competitive race, marked by „shared“ (cooperative, solidarity) competitiveness.
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The paper presents an assessment of the opportunities for the Bulgarian economy and the Bulgarian business to move towards sustainable development under the concept of corporate social responsibility. On the part of CSR supporters, the concept in question is not just a channel for a transition to sustainability; they identify it with sustainable development. This paper is not intended to deny the concept of CSR, but to specify the limitations to CSR on the road to sustainability, on the one hand, and the defi cits related to CSR adoption in business management practice in Bulgaria. Based on a theoretical analysis within the system approach, the relationship between the two is interpreted: the concept of CSR and the concept of sustainable development. The main challenges to the process of CSR transformation into a means of transition to sustainability have been identifi ed. Results from a representative empirical study by other authors on CSR issues are also commented on.
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Growth is the most important feature in the functioning of all modern business organizations and economies. It is the result of rapidly changing elements of the local, national and international socio-economic environment. The strength and direction of their impact to a certain extent depends on the specifi cs of the subject of activity and the target orientation of the enterprises. It is this impact that brings elements of uncertainty and instability to business development. In the last few decades, comprehensive methodologies and principles have been developed for the implementation of innovation in governance aimed at standardising good and effective practices so that they can be quickly and easily applied to different types of Organizations. In this publication, an attempt is made to justify the construction of an innovation accelerator leading to increased business growth.
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The rationale for investment and fi nancial decisions for business development in the real sector of the economy at risk is based on the development of their theoretical foundations. Particular attention is paid to the peculiarities of the business risk assessment in the real economy compared to the risk in the fi nancial sphere. To this end, we analyze the risk factors in different sectors of the economy that determine the opportunities for diversion of future business outcomes and also the specifi city of the main risk management methods. In this respect, key risk measures for the different activities and the theoretical criteria for assessing the risk decisions used in the decision-making process in the fi nancial markets take the cornerstone.
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The report examines the peculiarities of the behavior of transnational corporations in the context of globalization and continual changes in international corporate relations. The differences between traditional and non-traditional projects, as well as changes in the types, forms, dynamics and structure of the corporate model are analyzed in detail. The focus is on the specifi cs of managing non-traditional corporate projects and anti-crisis management tools. The conclusion is that the most effective organizational form for fi nancing and managing anti-crisis projects is through the creation of an investment structure such as corporate deposit funds.
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The dynamic business environment changes and imposes the emergence of different forms of marketing, transforms demand and supply, modifi es consumer behavior itself. Managers at different corporate levels face a number of challenges to address these changes and respond to the ever-increasing pressures of technology, and in particular, digitization in all areas of life. The development of sustainable marketing is a kind of response to any changes that include even those on the planet as a whole. Wonderful and worthy of respect is the example given by Bulgarian companies or those that enter the Bulgarian market.
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The Bulgarian state is the largest owner of agriculturall and son theterritory of Shumen Province. The State Land Fund is effectively managed throught heright choice of different time frames of short, medium and long-term leases inorder to achieve anoptimalsolution. The results, such as abid price and anaveragerent price, are very important and the Income Amount from ownership and control of agricultural land sin the republic an budget is directly dependent up on them. The results of analyzing the allocation of state farmland for previous business years should be the basis for a decision-making and the follow-up tender procedures.
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Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part, and includes the socio-ethical and environmental-ecological considerations on the other. We can find four types of motives, describing them as mobilizing forces to undertake SRI. The seare psychological and social, legal, economic and strategic, financial. Investors invest their funds in such investments by choosing the right investment strategy for them. We can find many different classifications relating to strategies and actions within the framework of SRI. The most important classifications of the SRI strategy were prepared by Global Sustainable Investment Review and Eurosif. These two organizations prepare also reports on SRI in the world and in Europe. The European market has the largest share in the global SRI market but the most dynamically developing market is Japan.
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Nowadays, shareholders would like to receive more information about companies’ activities. They would like to know how the company treats their local community, how their activities influencethe environment or even if the company’s activities are harmful for society. This information is needed and has to do with costs for society. Tracking these costs, called external costs, more precisely seems to be becoming more important in accounting and is starting to become a new research area.The need for treating external costs like a part of research in accounting is indicated by a trend of the accounting of social responsibility, the theory of legitimacy in accounting, the concept of full cost accounting and the directive on disclosure of non-financial information. The use of the environment isn’t free of charge for companies. According to national laws, companies are obligated to pay environmental fees or taxes when using the environment. Existing fees and taxes for using the environment don’t resolve the problems of measuring and evaluating the external costs in companies. What is important to note is that external costs are connected with using goods such as air, soil, water,silence or the aesthetics of the surroundings. They all are non-marketable goods; they don’t have prices on the market. Therefore, one of the non-market valuation methods could be used to evaluate them. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies.
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Year by year, research and development works constitute an increasingly important element of the functioning of enterprises. Appropriate recording of expenditure and settlement of their effects requires (above all) determination of the actual stage of works. Consequently, there is a distinction between research and development works. Another aspect that determines the principles of recognizing expenditure in the accounting books is to determine whether the developed product/technology belongs to the area economically developed by the unit or to the unrecognized area. The adequate determination will help to place expenses either in the sphere of activity and basic unit orin the sphere of other operating activity. Financial reporting for intangible assets is perhaps one of the most difficult and most controversial topics of financial reporting. In this article it is compared three concepts of financial reporting for R&D costs: IFRS approach, Czech approach for non-profit organizations and Czech approach for profit organizations.
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Purpose: Migration is acomplex issue, with many facets that need to be weighed. Five years after the 2015 refugee crisis and the European Agenda on Migration, the EU still lacks a common migration and asylum policy. The aim of the chapter is to discuss the future of the migration and asylum policy in the European Union. Design/methodology/approach: The chapter analyzes the current migration situation in Europe, the impact of Covid-19 on migratory flows in Europe, challenges faced by the EU, and legislative initiatives proposed under the New Pact on Migration and Asylum. The text indicates key challenges related to migration faced by the European Union and provides an overview of the legislative proposals that seek to address the identified gaps. Findings: Covid-19 pandemic highlighted the need for the EU to be prepared to address situations of force majeure and broader crises, which impact migration and asylum management systems. The Pact on Migration and Asylum sets out the Commission’s new approach to migration, addresses border management, and ensures more coherence to integrate the internal and external dimensions of migration policies. Originality and value: The chapter attempts to contribute to the literature on international migration by delivering analysis results of Covid-19 pandemic’s impact on the migration flows in Europe and the analysis of EU’s new approach to migration and asylum policy.
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