Food safety management systems

Author(s): Justyna Górna / Language(s): English Publication Year: 0

1. Importance of food safety. 1.1. Types of food safety hazards. 1.2. Codex alimentarius commission. 1.3. History and rules of the HACCP system. 1.4. Legal requirements within the scope of food safety. 2. Importance of GMP/GHP in food safety assurance. 3. Food safety monitoring bodies in the world and the European Union. 4. Normalization and standardization requirements. 4.1. Food safety management in compliance with the ISO 22000:2005 standard. 4.2. Food safety management system in compliance with the requirements of the BRC standard. 4.3. Food safety management system in compliance with the international food standard.

РЕНТАБИЛНОСТ НА БАЗА ТРУДОВИ РЕСУРСИ И НА БАЗА РАЗХОДИ ЗА ЖИВ ТРУД (МОДЕЛИ ЗА АНАЛИЗ)

Author(s): Krastyo Chukov / Language(s): Bulgarian Publication Year: 0

This publication studies two rate-of-return indicators relevant to enterprises with industrial principal activity: 1) labor resources-based rate of return, and 2) labor cost-based rate of return. In its nature, the first indicator describes the ultimate efficiency of use of one of the major production resources –manpower, and the second – the ultimate efficiency of costs incurred for the operation of manpower. With the help of the denominated factor modelling method, we outline and present two-factor model for analysis of labor resources-based rate of return and four-factor model for analysis of labor cost-based rate of return. The two-factor model enables the identification and evaluates the impact of two factors on the difference between the actual and reference level of labor resources-based rate of return: 1) changes of labor efficiency, and 2) changes of return on sales. The four-factor model gives the opportunity to identify and evaluate the impact of the following factors on the difference between the actual and reference level of labor cost-based rate of return:5) changes of labor efficiency;6) changes of average salary per staff member;7) changes of social security cost per staff member, and8) changes of return on sales.Analysis can be further deepened through detailed review of obtained results and the factors’ impact on the dynamics of the two rate-of-return indicators, in combination with the share method. With regard to the first indicator, it requires analysis of the impact of the factors determining labor efficiency and return on sales, and with regard to the second indicator – the factors determining labor efficiency, average salary per staff member, social security cost per staff member, and return on sales, respectively.

ПРИНОСЪТ НА СЧЕТОВОДНАТА ПРОФЕСИЯ В УПРАВЛЕНИЕТО НА КИБЕРСИГУРНОСТТА

Author(s): Michael Musov / Language(s): Bulgarian Publication Year: 0

In today’s world of information technologies (IT) and digital connectivity cyber risk is considered inevitable for all organizations and effective cybersecurity management is crucial for all. The aim of this paper is to outline the role of accountants in the process of cybersecurity management in modernorganizations. This paper argues that to benefit cybersecurity risk management, accounting needs to reform its higher education model. The first section describes the nature and the stages of cybersecurity management. The second section explores the competencies needed by the next generation ofcybersecurity professionals. The third section discusses the potential of the accounting profession to add value in the process of cybersecurity management as well as its implications for reforming accounting higher education. The paper concludes with a call for a balanced commitment to both students’ personal and professional development, which appears to be crucial for the future of accounting graduates, for the role of the profession in modern society as well as for the welfare of the society itself.

THE DEBATE ON THE FUTURE OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE UNITED STATES: CRITIQUE AND CONSIDERATIONS

Author(s): Hristina Oreshkova / Language(s): English Publication Year: 0

In the present article a subject matter that has attracted great interest over the recent decades is analyzed. The critical question of the likelihood of incorporating the International Financial Reporting Standards into the financial reporting system of the United States has raised a lot of debates.The problem has been the focus of profound deliberations among both scientific and professional community. Our long-lasting research found out that the strategic goal of reaching one single set of global accounting standards through the project of convergence carried out by the most influential Boards – the International Accounting Standards Board located in London with second headquarters in Tokyo, and the U.S. Financial Accounting Standards Board, has not yet been achieved. It is appropriate to emphasize that the realisation of the project began as a result of the agreement reached in September 2002, Norwalk. However, it is increasingly recognized that the era of convergence probably is coming to an end. Prominent scholars argue that the strategic goal turned out to be neither practical norachievable in the foreseeable future. For the time being the authorized American institutions do not intend to completely adopt the International Financial Reporting Standards as issued by the IASB into the U.S. financial reporting system. It seems as though, the authoritative organizations in the United States attempt to continue keeping in line with the specifics of the U.S. business environment. It is assumed that the Securities and Exchange Commission will never perhaps risk causing a political storm by yielding the control over its accounting to an institution outside the USA. In my view, an essential reason that causes inconveniences in the implementation of the IASB’s standards globally is that the accounting principles and standards interact in different ways with national laws, social and ethic codes, domestic fiscal rules, and this process is unavoidable. However, in each state and jurisdiction the interaction has its characteristics and specifics. Complications may arise out of the local tradition, culture and historical continuity in performing accounting as a practice as well as the legal doctrine and the degree of their interrelation. No less important are the essence and peculiarities of the national legal and accounting system, the extent of cultural impacts on the contemporary development of accounting and the influence of the principles on the basis of which the systems of state authority are established, interact and function.

KORONAWIRUS I STOSUNKI MIĘDZYNARODOWE. WIELKA NIEWIADOMA

Author(s): Roman Kuźniar / Language(s): Polish Publication Year: 0

TRANSFORMACJA 1989–2019: SZKIC DO BILANSU

Author(s): Roman Kuźniar / Language(s): Polish Publication Year: 0

ANEKS: PAŃSTWA ŚWIATA – WYBRANE DANE I WSKAŹNIKI

Author(s): Karina Jędrzejowska,Karina Jędrzejowska / Language(s): Polish Publication Year: 0

SKOROWIDZ

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

A survey of Poznań residents on tourism development in the city

Author(s): Agnieszka Niezgoda / Language(s): English Publication Year: 0

Competition at regional and local levels calls for solutions that will ensure a better success in meeting development goals of territorial units. Among major goals is the welfare of local communities. A category describing the sense of well-being of a group of citizens (e.g. inhabitants of a municipality, city, or region) is the quality of life which depends to some extent on the outcomes of economic activities in the area. Among many economic functions of a city is tourism. The relationship between quality of life and tourism development, however, is not straightforward as it depends on the complex city product and the role of local residents in its creation.

Ocena oddziaływania samorządu na rozwój funkcji turystycznej dużego miasta

Author(s): Grzegorz Gołembski / Language(s): Polish Publication Year: 0

Celem artykułu jest określenie sposobu oceny oddziaływania władz miasta na rozwój turystyki, umożliwiającego wczesną diagnozę popełnionych błędów. Przy próbie osiągania tego celu musimy sformułować założenie: sposoby oddziaływania samorządu na rozwój turystyki uzależnione są od poziomu natężenia funkcji turystycznej miasta. Ponieważ jednostki samorządu terytorialnego zarządzają obszarami o różnym natężeniu i dynamice zmian poziomu natężenia funkcji turystycznej, nie pozostaje to bez wpływu na kształt prowadzonej przez nie lokalnej polityki turystycznej. Działania władz samorządowych skierowane na aktywizację lokalnej gospodarki turystycznej powinny być podejmowane w różnym zakresie i z różnym natężeniem w jednostkach o odmiennym stopniu ukształtowania funkcji turystycznej – zgodnie z różnymi potrzebami i celami w zakresie rozwijania turystyki na ich terenie. Oddziaływanie samorządu na rozwój turystyki dotyczy zarówno sfery popytu (oddziaływanie na klienta – wizerunek miasta, oferty „konsumpcyjne”), jak i sfery podaży (oddziaływanie na inwestorów i już funkcjonujące podmioty gospodarcze). Założenia te pozwolą określić pytanie badawcze, na które będziemy starali się odpowiedzieć, a mianowicie: znając poziom natężenia funkcji turystycznej miasta i tym samym fazę cyklu życia obszaru turystycznego, określić, w jaki sposób oceniać oddziaływanie samorządu na rozwój funkcji turystycznej dużego miasta. Innymi słowy, w jaki sposób władze samorządowe wykorzystują będące w ich dyspozycji instrumenty oddziaływania na turystykę. Możliwości oceny sposobu postępowania władz samorządowych dopatrujemy się w weryfikacji kompleksowej ankiety, która umożliwi zdiagnozowanie istniejącej rzeczywistości.

The Covid-19, Migration And Livelihood In India: Challenges And Policy Issues

Author(s): Ram B. Bhagat,Reshmi R.S. / Language(s): English Publication Year: 0

The worldwide spread of COVID-19 first reported from Wuhan in China is attributed to migration and mobility of people. This paper presents how our understanding of migration and livelihood could be helpful in designing a mitigating strategy of economic and social impact of COVID-19 in India. The paper concludes that there are many challenges migrants face during the spread of COVID-19 resulting from nation-wide lockdown. Many internal migrants faced problems such as lack of food, basic amenities, lack of health care, economic stress, lack of transportation facilities to return to their native places and lack of psychological support. On the other hand, COVID-19 has also brought into sharp focus the emigrants from India and the major migration corridors India shares with the world as well. Although state and central governments have adopted various strategies to deal with these issues, there is a huge uncertainty about how long this crisis will last and what damage it would do to the economy and livelihood of people. This paper further provides some immediate measures and long term strategies to be adopted by the government such as improving public distribution system, strengthening public health system, integration of migrants with development, decentralisation as a strategy to provide health services, and providing support to return migrants to reintegrate them, and alsostrengthen the database on migration and migrant households.

Принос на политиката за сближаване за стабилност и иновативност на МСП

Author(s): Svetlana Aleksandrova-Zlatanska / Language(s): Bulgarian Publication Year: 0

EU industry is funded by the European Regional Development Fund (ERDF) and it is a driver to the economic sustainability and competitiveness. The European priorities is to develop the economics sectors by technological and digital transformation and to increase competitiveness by internationalization and circular economy. The future cohesion policy (2021-2027) is aimed to boosting EU competitiveness through innovation, technological transformation, low-carbon economy and efficient use of natural resources. The growth of business activities is influenced by many factors, one of which is access for funding. The analysis focuses on the results of the Bulgarian program for innovation and competitiveness in terms of SMEs and industry development. The EU grant schemes have supported the technological modernization of the SMEs and start up innovative productions.

Европейски зелен пакт – възможност за България да осъществи енергиен преход и да преобразува икономиката и обществото си

Author(s): Peter Poptchev / Language(s): Bulgarian Publication Year: 0

The European Green Deal is the first multilateral strategy to ensure sustainable future for the entire EU. The Union intends to engage other countries and continents in commitment to the Paris agreement through expedient policy making, law engagement, leading by example and active diplomacy. EU has the potential to become a world leader in this continues process of energy, technological and economic transformation which would contribute to preserving the Earth and the mankind. The European Green Deal is vastly enveloping and transformative, it reaches beyond the frame of the pragmatic and technocratic solutions and, by necessity, transmutes itself into a philosophical problem.

Ресурси на област Бургас за развитие на здравен туризъм

Author(s): Albena Yanakieva,Zlatina Karadzhova / Language(s): Bulgarian Publication Year: 0

The report examines the natural and anthropogenic resources of Burgas Region for the development of health tourism. The following research objective has been set: to explore the potential of Burgas District for the development of health tourism. For a more precise analysis, the corresponding tasks were also set: to determine the specific therapeutic procedures to which the relevant contingents of tourists would be interested; to specify the ways of assistance from the tour operators for the development of health tourism in the region of Burgas. The study concluded that the current and potential users of the health tourism service have positive expectations about the development of health tourism in the Burgas region.

Разходна обусловеност на икономическия растеж в страните от Еврозоната

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

This paper analyzes the economic growth in the euro area countries and interprets it in the context of the expenditure factors involved. In this context, the expenditure structure of the GDP and its dynamics in the periods before and after the last crisis is examined, the independent behavior of the individual expenditure components is commented, as well as their contribution to the achieved rates of economic growth. In this way, certain specific features between countries and groups of countries within the euro area are derived.

Единен цифров пазар на ЕС и насърчаване на дигитализацията на европейските предприятия

Author(s): Tzvetomir Tzanov / Language(s): Bulgarian Publication Year: 0

The present paper provides an insight into shaping the EU‘s Digital Single Market – in terms of strategic pillars and priorities, as well as relevant national programmes and policies aimed at the digitalization of European enterprises. Via a comparative approach, a brief analysis of different measures and instruments – implemented by the member states and supporting the adoption of new technologies in line with the opportunities created by the rapidly expanding digital economy, has been also provided. As regards appropriate targeting (at macro, micro and sector levels), an important step would be to address areas that are crucial for the Industry 4.0 landscape. Bulgaria is lagging behind EU‘s best performers in this particular respect, despite the country‘s moderate assessment of available funding options and access to finance.

Значение и място на договорните условия на ФИДИК при реализация на проекти, финансирани от фондовете на ЕС в областта на околната среда в България

Author(s): Stoyan Neytchev / Language(s): Bulgarian Publication Year: 0

This paper presents a brief review and analysis regarding the impact of the FIDIC Conditions of Contract and, in particular, the opportunities which they suggest in terms of efficient resource management and, generally, the projects in their two main aspects: adherence to established beforehand time schedule and project implementation up to a financial resource defined through negotiations between the dedicated national institutions and beneficiaries in the environmental protection field.

Нагласи на българския бизнес по отношение на целите за устойчиво развитие на ООН

Author(s): Ilina Mutafchieva / Language(s): Bulgarian Publication Year: 0

In September 2015 all 193 Member states of the United Nations adopted the 2030 Agenda for Sustainable development outlining the path for the development of the world, each country, the business and the nongovernmental sector. The inclusion of the 17 Sustainable Development Goals in business management processes is a precondition for increasing the investments and the trust in companies. In this report, the author aims to examine the involvement of Bulgarian business in achieving the Sustainable Development Goals and its attitude towards including the 2030 Agenda in its „agenda“.

Подобряване на демографските показатели чрез жилищната политика в България

Author(s): Marina Marinova / Language(s): Bulgarian Publication Year: 0

The paper traces the relationship between the housing and the demographic policies in Bulgaria and analyzes how to actually stimulate young people to stay in Bulgaria by satisfying them housing needs. Accessibility to housing policy is key to improving demographics indicators and therefore it is required to apply integrated approach between the two policies.

Приносът на инструмента за предприсъединителна помощ в подготовката на Албания за членство в ЕС

Author(s): Indrit Cenai / Language(s): Bulgarian Publication Year: 0

As of January 2007, the Instrument for Pre-Accession Assistance (IPA) replaces various EU instruments and programmes for pre-accession financing which had previously been functioning - PHARE, PHARE CBC, ISPA, SAPARD, CARDS and the financial instrument for Turkey. The aim of this article is to clarify the nature of the IPA which benefits Albania and the rest of the prospective candidate countries from the West Balkans in the past programming period (2007-2013) as well as the present one (2014-2020). The methodology of the research is based on content analysis – the content of fundamental EU strategic and legal documents was analysed as well as opinions expressed by both Albanian and Bulgarian academics in the field. The research results are conclusions about the way the IPA functions, the problems occurring in its course in Albania and recommendations for its continuation in the next programming period due to the importance of the economic sectors which are being financed through IPA in the countries from the Western Balkans region.