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THE REGIME AND EFFECTIVENESS OF 2022 ECONOMIC SANCTIONS AGAINST THE RUSSIAN FEDERATION

Author(s): Cristian Băhnăreanu / Language(s): English Publication Year: 0

In the early 2022, the world economy is recovering from the decline caused by Covid-19 pandemic –the central banks being prepared to gradually withdraw fiscal and monetary support. The Russian military’s invasion of Ukraine and subsequent sanctions have reversed this trend and risks and uncertainty have suddenly returned amid rising energy, food and other important commodity prices, inflationary pressures, deterioration in financial and labor market conditions. This paper outlines the general framework of economic sanctions, reviews the sanctions adopted by the international community against Russia in the first 100 days of brutal, unjustified and unprovoked illegal military aggression against Ukraine, and identifies their effectiveness and impact on Russia’s economic and financial system.

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Oszustwa związane z VAT z udziałem platform cyfrowych

Author(s): Jan Sarnowski,Paweł Selera / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to outline the specifics of VAT taxation in the e-commerce sector and to present the legislative measures implemented by both Poland and the EU in order to reduce the tax gap in this area. Design/methodology/approach: The authors analyse the recent changes in the field of EU and national law aimed at counteracting VAT fraud in the area of new distributions channels of goods and services. The authors present new legal solutions, especially those addressed to online platforms, and examine their impact on the e-commerce market. The effectiveness of legal solutions is illustrated by data and statistics provided by the National Revenue Administration. Findings: Statistical data prove the effectiveness of the adopted legislative changes. Not with standing above the EU Commission’s new legislative proposals are presented and aimed at more effective transparence and compliance in this sector.

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Wykroczenia i przestępstwa związane z VAT – ujęcie normatywne

Author(s): Magdalena Stępniak / Language(s): Polish Publication Year: 0

Purpose: The purpose of this research is to describe and elucidate the legal provisions related to Value Added Tax (VAT) crimes. Simultaneously, this study aims to delve deep into the realm of tax-related crimes, illuminating the different forms, their implications, and the impacts they bear. A critical component of this chapter will be devoted to the liability of the perpetrators in such crimes and the legal repercussions. By undertaking this, this chapter seeks to provide an understanding of VAT’s legal landscape, the challenges posed by tax crimes, and the mechanisms in place to ensure accountability and justice. Design/methodology/approach: In this chapter several approaches will be integrated. First, the dogmatic and legal analysis will be employed. This involves an examination of legal texts and statutes to derive established legal norms and principles. It ensures that this chapter remains rooted in the foundational legal doctrines and interpretations. Second, the theoretical and legal method will be used to provide an analytical framework. Through this method it is possible to insight theoretical underpinnings of the legal provisions in question. Findings: Several findings have emerged in this chapter. There is a detailed delineation within Polish criminal regulations that pertains to offenses and Value Added Tax crimes. This distinction allows for a better understanding of illegal activity of the criminals, starting from straight forward VAT omissions, to more serious crimes that may directly or indirectly pertain to VAT. Additionally, Polish fiscal regulations came to the fore. Their structure not only defines tax obligations but also emphasizes the importance and repercussions of non-adherence. What is more, the research brought into sharp focus the mechanisms by which liability is determined in the context of VAT-related crimes. Polish legal stipulations make anuanced distinction when determining accountability, especially concerning petty crimes versus more serious tax crimes. This distinction ensures that punishments for criminals committing VAT-crimes are not only meted out but are also proportionate to the nature and severity of the offense.

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Наказателноправна уредба на шпионажа в Китай

Author(s): Anton Mihaylov / Language(s): Bulgarian Publication Year: 0

The report examines the People's Republic of China's (PRC) new espionage legislation. Attention is paid to the Criminal Code of the PRC, but also to the new Counterespionage Law of 2023, which seriously strengthens the legal measures to protect the security of the PRC. Views are provided on the legal approaches used in China, as well as the degree of risk to foreign persons and entities wishing to conduct business services in that country or employ Chinese nationals in light of possible espionage charges. At the legislative level, measures have been introduced to hinder the activities of foreign intelligence services and to protect state secrets of the PRC, but this creates risks for the normal business activities of foreign companies in PRC.

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Защита на чувствителна информация чрез пакетно криптиране

Author(s): Ivaylo Ignatov / Language(s): Bulgarian Publication Year: 0

The article examines the possibility of protecting files containing personal data or sensitive information using envelope encryption. The principle of this type of encryption, its advantages and disadvantages compared to other types of encryptions is described. Examples of the practical use of envelope encryption for working with files, the content of which must be protected, and access to the information in them should be possible only for certain users.

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Ewolucja raportowania zrównoważonego rozwoju przedsiębiorstw w odpowiedzi na zmieniające się oczekiwania informacyjne interesariuszy

Author(s): Andrzej Niemiec,Wanda Skoczylas / Language(s): Polish Publication Year: 0

Reporting is a vital management and communication tool for businesses to engage with stakeholders. Stakeholders expect reports of high quality, primarily those containing decision-relevant information, faithfully reflecting the presented content. The pursuit of effective sustainable development strategies has led to various changes, including institutional and capital market changes, as well as changes in the functioning of businesses. A company’s success is now expressed in economic sustainability, social responsibility, and environmental responsibility, which determine management tasks and the measurement and reporting of the company’s multidimensional results to stakeholders. This issue gains particular importance due to the expanding circle of significant company stakeholders whose success is intertwined with the organization’s competitiveness in the market. The chapter aims to present the evolution of non-financial reporting toward sustainable development reporting in light of changing informational expectations of stakeholders and supporting legal regulations. The research methodology used in the study is an argumentative method (Betti, 1955) and hermeneutic method (Betti, 2022). The study is interdisciplinary, combining several fields of social sciences, including economics and finance, social communication and media sciences, management and quality sciences, as well as legal and sociological sciences. The results of the conducted research confirmed that stakeholder information expectations toward organizations change in accordance with evolving environmental conditions and increasing complexity. To meet these expectations, various actions are taken to develop suitable methodological solutions. Legislative changes are also essential, in line with the monological stakeholder theory approach. The goal of legislative changes is to ensure comparable, reliable, and significant informationusing information technologies regarding the implementation of sustainable development strategies. Controlling ESG (Environmental, Social, Governance) risks control prevents costly consequences.

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Thoughts in Cultural Awareness, Communication Skills and Vocabulary for International and China Focused Business Deals and Exchanges in the Contexts of a Complex Global System and the Belt and Road Initiative: Personal Statements by ECUPL Students

Author(s): Asen Velinov / Language(s): English Publication Year: 0

Global business and other activities of Chinese enterprises and stakeholders have been increasing in number, variety and significance – against the backdrop of the crucial importance and attractiveness of the Chinese market for MNCs and new actors from BRI countries, and overall ever more interconnected and complex global environment (further complicated by the pandemic and various other developments in the past years) and also influenced by landmark initiatives such as 17+1 (which constantly evolved) and the Belt and Road – of high importance to China but somewhat of a mystery to non-Chinese stakeholders. Communicating internationally in English in ways that achieve intended objectives is crucial but often affected by the widespread use of cliches and expressions that are not optimized to “speak” to the intended audience. Beyond examples from my practice, Chinese publications in English and foreign publications about Chinese business activity and the Belt and Road Initiative and identifying key differences between them, the negative outcomes they lead to, pointing out some communication and culture gaps and propose some solutions, I also look at straightforward primary examples – the Personal Statements prepared by over 200 ECUPL seniors. Global business and other activities of Chinese enterprises and stakeholders have been increasing in number, variety and significance – against the backdrop of the crucial importance and attractiveness of the Chinese market for MNCs and new actors from BRI countries, and overall ever more interconnected and complex global environment (further complicated by the pandemic and various other developments in the past years) and also influenced by landmark initiatives such as 17+1 (which constantly evolved) and the Belt and Road – of high importance to China but somewhat of a mystery to non-Chinese stakeholders. Communicating internationally in English in ways that achieve intended objectives is crucial but often affected by the widespread use of cliches and expressions that are not optimized to “speak” to the intended audience. Beyond examples from my practice, Chinese publications in English and foreign publications about Chinese business activity and the Belt and Road Initiative and identifying key differences between them, the negative outcomes they lead to, pointing out some communication and culture gaps and propose some solutions, I also look at straightforward primary examples – the Personal Statements prepared by over 200 ECUPL seniors.

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Privire de ansamblu asupra monitorizării progresului dezvoltării durabile

Author(s): Simona-Rodica Şoldan / Language(s): Romanian Publication Year: 0

From the emergence of the concept of sustainable development to the present day, this model of development has been a global policy with economic, social and environmental implications, of major importance for our common good. Achieving sustainable development goals requires a holistic, long-term approach. The realization of the sustainable development vision and the monitoring of progress are based on indicators of achievement that need to be linked to specific actions over a time horizon. Identifying the right indicators and interpreting them is crucial. This paper provides an overview of the challenge of measuring indicators for monitoring progress on sustainable development and is a starting point for future in-depth analysis of the indicators associated with the 17 SDGs and the criteria for their selection.

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Meat alternatives—market and cunsumption

Author(s): Iga Rybicka,Karolina Bohdan,Przemysław Łukasz Kowalczewski / Language(s): English Publication Year: 0

Elimination of animal-based products, often related to a vegetarian or vegan diet, is one of the most popular nutritional trends observed around the world. This chapter provides an overview of the assortment, market and consumption of various meat alternatives. Products replacing meat are made of various types of (mostly) plant-based raw materials including pulses/legumes, cereal proteins (mainly gluten), oilseeds, fungi (edible mushrooms) and algae; however, cultured meat and edible insects are also described. The market of meat alternatives was estimated at USD 10,11 billion in 2022 and is expected to grow at a compound annual growth rate (CAGR) of minimum 15% by 2030. Europe has the largest share (52%) of the global market followed by North America (27%), Asia Pacific (12%), Latin America (6%) and Middle East and Africa (4%). The top producers are Beyond Meat, Boulder Brands, Hain Celestia, Nestlé, Garden Protein International, Vivera, Lightlife Foods, Woolworths, Naturli’ Foods and Sainsbury’s. Despite the fact that vegetarians and vegans constitute 6.4% and 6% of global consumers, respectively, more and more people are willing to either reduce the consumption of meat (62%) or animal-origin (42%) products. This is due to the fact that the consumption of meat-free products plays a role in sustainable development considering multiple health, economic and environmental issues.

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Shaping sustainable food consumption attitudes: Bibliometric literature review

Author(s): Natalia Gluza,Doris Antczak,Marcin Gurtatowski / Language(s): English Publication Year: 0

Sustainable food consumption is a crucial aspect of achieving a sustainable future. However, changing people’s attitudes towards food can be a difficult task. In this article, we will conduct a bibliometric literature review to explore the current state of research on shaping sustainable food consumption attitudes. The study uses a sample of 922 papers in various bibliometric analyses. The authors use citation and collaboration analysis to determine the most significant authors and journals, and examine the relationships between the main authors and institutions. Next, they conduct content analysis, using bibliographic coupling, to determine the main areasof research within sustainable food consumption attitudes. The chapter attempts to identify the most important authors, journals and trends in each field.

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Household food waste—the origin, level, structure and methods of prevention

Author(s): Bartłomiej Pierański,Luboš Smutka / Language(s): English Publication Year: 0

Food waste is one of the major problems that humanity needs to solve. The gargantuan amount of food wasted each year, estimated at around 1 billion tonnes, creates a range of environmental, economic and ethical problems. Unfortunately, food is wasted to the greatest extent by households. To a lesser extent, food is wasted by producers or intermediaries. Therefore, the aim of this article is first and foremost to identify the causes of food waste by households. To do this,a conceptual framework has been adopted. It assumes that household food waste originates in three predictable stages—when shopping, storing and serving. In other words, households waste food because they do not prepare the food they purchase, they do not serve the food they prepare, and they do not consume the food they serve. The considerations in the paper are based on the available literature and secondary data.

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Surplus food redistribution systems as a food waste prevention tool

Author(s): Barbara Borusiak,Blaženka Knežević / Language(s): English Publication Year: 0

The main objective of this chapter is to present solutions designed in order to redistribute surplusfood as a food waste prevention tool. Food surpluses are generated both in supply chains andin households. This chapter presents the surplus food redistribution system structure in terms of entities included into it. Three main types of SFRS institutions will be presented: food banks operating both as front-line and warehouse entities, social supermarkets and food sharing systems, which work as initiatives based on some premises (physical places) where food may beleft and taken from, as well as initiatives operating thanks to Internet platforms. Three categories of these platforms are characterised in this chapter: the “sharing for money” model, which is primarily a B2C for-profit model to reduce waste and, at the same time, generate revenue, the “sharing for charity” model in which food is collected and given to non-profit organisations, and the “sharing for the community” model which is a B2C or C2C model where food is shared amongst consumers.

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Polityka rachunkowości w zakresie ładu korporacyjnego zrównoważonego rozwoju

Author(s): Joanna Błażyńska / Language(s): Polish Publication Year: 0

Corporate governance describes the principles, relationships and processes under which an entity is managed and its management bodies are controlled. The aim of the chapter is to assess the accounting policies of listed companies from the point of view of their compliance with good corporate governance practices for sustainable development. Using the source analysis method, the essence and legal basis for shaping corporate governance policy are presented. During the empirical study, five main thematic areas of non-application of corporate governance principles by companies listed on the Warsaw Stock Exchange in the WIG-ESG index were identified: (1) diversity policy towards the management board and the supervisory board, (2) reporting of ESG areas, (3) organization of the general meeting meetings, (4) remuneration of the supervisory board and managerial shares, (5) organization of internal audit.

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Съвременната инфлация и новата концепция за икономическа сигурност

Author(s): Tatiana Hubenova / Language(s): Bulgarian Publication Year: 0

The report examines the specifics of modern inflation in the context of the paradigm shift for economic growth. The characteristics of modern inflation after the pandemic crisis and its factor conditioning in the conditions of revival of economic activity, increased aggregate demand and increase in international commodity market prices in connection with market segmentation and difficulties in global value chains are formulated. The analysis reveals the essence and characteristics of modern inflation as a multifactorial phenomenon that determines the choice of policies and the difficulties in achieving synergy between them. The typology of the types of inflation is substantiated, and their specifics are considered sequentially. There is a focus on green inflation and wage gap inflation, the rise of which is debated as to the effect on inflation. Conclusions are systematized about the relationship between modern inflation and economic security as a factor determining the sustainability of inflation, and problems and perspectives in the European context are outlined.

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Сравнителен анализ на публичните разходи за предучилищно и начално училищно образование в страните от Европейския съюз

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

Investing in education by the government can be seen as a key factor in the prosperity of both the individual and society as a whole. In this regard, in the process of gaining knowledge, it is essential to lay the foundations, which is achieved through education in the early childhood. To this end, the present report focuses on public expenditure on pre-primary and primary education which has been compared across the European Union member states.

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Парична политика в страните от ЕС – генератор на инфлация и/или растеж?

Author(s): Milena Kovachevich / Language(s): Bulgarian Publication Year: 0

Over the past almost two decades, expansionary monetary policy has been increasingly used both during and after the onset of crises of various natures. Although, according to the theory, in the long term the use of monetary policy instruments does not lead to stimulating the economy and increasing growth, the countries in the EU, and more specifically in the Euro area, have systematically implemented a growth-stimulating monetary policy after 2008. Through the prism of cointegration analysis, the study reveals whether there is a long-run relationship between economic growth and money supply and/or whether such a relationship exists between money supply and inflation.

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Устойчиво финансиране чрез "зелени" облигации: фактори за успех, ползи и предизвикателства

Author(s): Katerina Vojcheska-Nikodinoska / Language(s): Bulgarian Publication Year: 0

Sustainable finance as a key area continues to gain momentum as governments and corporate issuers pay increasing attention to environmental, social and governance factors, and investors, regulators and other stakeholders encourage more robust ESG practices. Interest in sustainable finance accelerated in 2020, with the COVID-19 pandemic highlighting the need for funds to help economies, businesses and people recover in a responsible way that addresses environmental and social challenges. The report is structured in three parts: a literature review exploring the success factors, benefits and challenges of issuing green bonds as identified by researchers in different countries; then we use the methodological potential of the analyzed area to formulate expert research; and we summarize the results of the study and suggestions for its further development. The results show that the issuer’s reputation, good credit rating and environmental, social and governance performance are key considerations for the success of issuing green bonds. The main benefits of green bonds are that they carry low investment risk with the ability to raise large investment amounts while providing quantifiable visible benefits. While the challenges related to the issuance of green bonds include greenwashing, the questionable role of the green bond market in environmental protection, and insufficient financial and economic benefits of issuance.

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Public Investment in the Field of Higher Education in Bulgaria. Optimization of the Financial Policies Concerning the Education System in the Country

Author(s): Darina Neycheva / Language(s): English Publication Year: 0

Education is believed to be the most important factor for achieving sustainable economic development, which underlines the significance of market mechanisms fundamental for financing higher education. The subsidy of the higher education in state universities in Bulgaria is provided as a compensation given by the society in advance for the future benefits expected by the students. However, the current model of financing has resulted in a surplus of specialists in some areas and shortage of such in others. It is also crucial to consider the inefficiency arising from the fact the majority of people who benefit from the subsidies, and who after graduation decide to leave the country, or to work something completely different from the field of the specialty acquired. There are, of course, some measures taken by the state, as well as other approaches yet to be considered. For instance, optimization of subsidization models, as well as involving the business deeper in the higher education system, which will attract more funds, career opportunities, orientation towards the needs of the job market, and it will also guarantee practicality. Withal, the tuition fees and financial policies should be optimized to foster our economic growth, our social progress and competitiveness, as well.

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Жизненият стандарт като критерий за провеждането на успешна икономическа политика в България

Author(s): Yana Stoencheva / Language(s): Bulgarian Publication Year: 0

Thе present report has a goal to reveal the territorial differences in the living standards of the population in the districts of the country. To achieve this goal, various indicators are used that reflect the material well-being of the population. The results of the study show that the country has a sustainable economic policy leading to an increase in living standards.

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"Сребърната икономика" в Европа и ролята на социалните иновации за подобряване качеството на живот на потребителите на социални услуги

Author(s): Tanya Vazova / Language(s): Bulgarian Publication Year: 0

The growing trend of an aging population in Europe highlights the challenges, innovations and new policies needed to improve the lives of older people. The development and use of the available labour potential of all people of working age is an important task to address demographic challenges. We need to prepare and adapt to reality by accepting people over 60+, and sometimes over 50+, as a resource important to society, not a burden. In the conditions of the modern changes two tendencies in relation to the aging population stand out: the opportunity to be useful both for themselves and for society in the new realities, taking into account their activity and "common sense"; the development of the "silver economy", which includes all economic activities related to production, health, social, educational and other services designed to meet the needs and improve the quality of life of older people. The impact of population aging is presented in this report; the concept of the "silver economy" is considered, including a wide range of activities that meet the needs of older people as consumers and presents good innovative practices developed and implemented in some EU member states.

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