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Türkiye’de Küreselleşme, Finansallaşma ve Çevre Etkileşimi

Author(s): Yunus Emre Karaca,Mustafa Naimoğlu,Ahmet Melik Sahabi / Language(s): Turkish Publication Year: 0

In 1990-2018, the Turkish economy has higher annual growth rates than the world in terms of annual average GDP, financial development, population, exports, fossil fuel use, and CO2 emissions. While this situation makes the Turkish economy an important economy for the increase of the global economy, it also makes it an important country for reducing global environmental degradation. Therefore, in this study, the effect of financial development and globalization on ecological footprint, which is an important indicator of environmental quality in Turkey, is investigated. For this, the variables of financial development, globalization, economic growth, energy consumption, and ecological footprint were used as annual data for the period 1990-2018. The stationarity of the variables was investigated with standard-ADF and Fourier-ADF tests. The cointegration relationship between the variables was tested with the Fourier Engle-Granger cointegration test, which has been introduced to the literature in recent years. FMOLS, DOLS, and CCR estimators were used for long-term coefficient estimation. According to the research findings, it has been seen that globalization is a more effective tool than financial development in reducing the ecological footprint. For this reason, globalization offers very important opportunities for the solution of environmental problems in Turkey.

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Yenilikçi Finansman Yöntemlerinden Yeşil Tahvillerin Gelişimi

Author(s): Burak Büyükoğlu / Language(s): Turkish Publication Year: 0

Yeşil tahviller günümüzün gelişen ve bu gelişmeye bağlı olarak birçok çevre ve enerji sorununu da beraberinde getiren dünyamızda yerini alan yeni bir finansal araçtır. Yeşil tahviller, iklim değişimi, yenilenebilir enerji kaynakları, enerji verimliliği, bio çeşitlilik ve düşük karbon gibi çevreye fayda sağlayan birçok projeyi finanse etmek için, finansal sistem içerisindeki sabit getirili borçlanma senetlerini ifade etmektedir. Yeşil tahviller ile geleneksel tahvillerin kullanım amaçları dışında farklılıkları bulunmamaktadır. Yeşil tahviller, çevreye fayda sağlayacak olan projelerin istikrarlı ve sürdürülebilir olmaları için uzun vadeli bir finansman yatırımı olarak kabul edilmektedir (Park, vd. 2020:2).

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Yerel Halkın Ekoturizm Algısı: Kilis İli Örneği

Author(s): Melda Akbaba,Ebru Mercandağı / Language(s): Turkish Publication Year: 0

As a result of large-scale migration waves from rural areas to cities with the industrial revolution, people forced to live indoors and the intense pace of business life has affected people negatively. For this reason, people have started to tend towards areas where they can relax and have a pleasant time in their spare time. In addition, the preference of people to go to well-known destinations, especially on holidays, has led to the formation of overcrowding in these destinations. Accordingly, due to mass tourism, the carrying capacity of destinations with tourism potential has been exceeded and the environment has been damaged, and the concept of sustainability has emerged depending on the awareness of the pressure on the environment. This situation has shown its effect on the emergence of the concept of ecotourism. Ecotourism contributes to the protection of the natural and cultural environment, to transfer the cultural heritage to future generations, to ensure the continuity of biodiversity, to increase the welfare of the local people, to increase social relations, and to both countries and local people economically. In this context, the perception of the local people about ecotourism is important. At this point, the development of ecotourism is directly proportional to the perception of the local people. The aim of this study is to measure the ecotourism perception of the people living in Kilis city center. For this purpose, face-to-face interviews were conducted with 15 people. This study was designed as a qualitative research. The interview was examined by making suggestions for the answers given by the participants to the questions.

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4.50 €

Turkey’s Economic Growth and Environmental Degradation After The 2023 Elections: Is The Worst Yet to Come?

Author(s): Aslı Sen Taşbaşı / Language(s): English Publication Year: 0

Turkey is located in the Eastern Mediterranean, one of the regions that is anticipated to be most affected by the climate crisis, and is designated by the United Nations (UN) as being “vulnerable to the impacts of climate change”. The likelihood of rising average temperatures and decreasing rainfall across the country is already escalating inequality in a number of areas, including food security, rural development, access to clean water, and income distribution. This highlights how the climate crisis in Turkey is both an environmental and a development concern.

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4.90 €

Šuma/drvo – iskorištena ili neiskorištena mogućnost Prilog povijesnom razmatranju drvne eksploatacije na prijelazu 19. u 20. stoljeće

Author(s): Zlata Živaković-Kerže / Language(s): Croatian Publication Year: 0

The exploitation of the forests comprised felling and the development of forest assortments, their removal, transportation, sale and delivery to customers, i.e. for the increased demand for wood, which in the 19th and 20th century became part of capitalist relations. In this respect, the economic value of the forest was an issue of great significance for the strengthening of the economic life, in concert with the sustainability of forest cover, presupposing surveys of utilization and afforestation for the purpose of rational forest economy as well as of the regular management of and revenue from forestry. Special attention was drawn to the significance of forests/timber and caused this raw material to contribute to the development of greater economies and the inclusion of the branch in the industrialisation of the country. In this respect oak stood out due to its fineness and regular growth rings, its elasticity, undemanding processing methods, yellow gold colour and particularly to its dimensions. Because of this use, the forests became a source of enrichment for many, but particularly for foreigners who possessed the necessary capital for faster felling, for the construction of sawmills and the export of timer to other countries. As a result, forests in Slavonia and throughout Croatia tended to disappear, despite the fact that part of the timber sales was invested into the afforestation of state forests.

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METHODOLOGY COURSE ON THE DEVELOPEMENT OF PERSONAL AND SOCIAL EDUCATION

Author(s): Petr Soják / Language(s): English Publication Year: 0

Lipnice nad Sázavou is a historical municipality, formerly a town in the Havlíčkův Brod District in the Vysočina Region. It is located at an altitude of 580m above sea level on the dominant landscape ridge on the border of middle and upper Posázaví. The municipality was founded at the beginning of the 14th century and has a rich history associated with the dominant feature of the village - Lipnice Castle. The castle was the residence of important aristocratic families, especially in the Middle Ages, and the townlet under the castle provided the economic background of the castle

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A comparison of climate change lexical creativity among American, European and international Twitter users

Author(s): Vanessa Marcella / Language(s): English Publication Year: 0

Climate change is an environmental, social, cultural and political phenomenon which has led to a bitter controversy among political leaders, social movements, and activists. The aim of this case study is to analyze lexical innovations in climate change discourse in the micro-blogging service Twitter, and more in particular, in the use of English language through hashtags by a new generation of young activists, NGOs, and American and European politicians and organizations in the time frame from 2015 to 2020. By means of this case study, we prove that, through the creativity of hashtags, Twitter users can take part in the heart of a discussion related to climate change leading to a valuable interpretive framework.

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Kurz metodiky rozvoje osobnostní a sociální výchovy

Author(s): Petr Soják / Language(s): Czech Publication Year: 0

Lipnice nad Sázavou je historická obec, dříve město, v okrese Havlíčkův Brod, v Kraji Vysočina. Je položená ve výšce 580 m n. m. na dominantní krajinné vyvýšenině na pomezí středního a horního Posázaví. Obec byla založena na počátku 14. století a má bohatou historii spojenou s dominantou obce – hradem Lipnicí. Hrad byl zejména ve středověku sídlem významných šlechtických rodů a podhradní městečko bylo hospodářským zázemím hradu.

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Forecast of Development Trends in Sport – Year 2030

Author(s): Michal Pavljuk / Language(s): English Publication Year: 0

The paper discusses the intersection of sports and technology, focusing on trends related to globalization and technology in professional sports. Forecasting provides insights into how sports will develop up to 2030, identifying current trends and available data. The modern trends visible in sports are divided into three categories: globalization, technology, and performance. The paper focuses mainly on how globalization breaks national borders through sports and how sports contribute to climate change. It also examines how technology is being used to push the boundaries of human capabilities. The article explores the potential impact of technologies such as e-sports, artificial intelligence, data analytics, cryptocurrencies, blockchain, and virtual reality in sports. A result is several hypotheses that indicate the world of sports in 2030.

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EKONOMICKÉ, SOCIÁLNÍ A ENVIRONMENTÁLNÍ DOPADY ROZVOJE MĚSTA NA PŘÍKLADU MĚSTA KUŘIM

Author(s): Jaroslava Hédlová,Dominika Tóthová / Language(s): Czech Publication Year: 0

Some smaller cities in the Czech Republic are undergoing significant territorial development. However, the rapid growth of the city, in combination with socio-economic changes, leads to substantial pressure on the city's economy, residents and the environment. Therefore, in further developing the territory, emphasis must be placed on its sustainable development. Using the example of Kuřim, this article shows what effect its growth can bring. Currently, the construction of a new residential district of Záhoří is taking place, the completion of which will cause a rapid increase in the number of inhabitants in Kuřim. The paper's main goal is to evaluate the impact of its planned development in the following years based on the analysis of the current situation in the city of Kuřim. This evaluation is based on the fundamental pillars of sustainable development, i.e. economic, social and environmental. The newly built residential complex will create a new public space in the city, which will function as an independent unit. The land will be taken economically during construction, and the necessary civic amenities will be created. Due to the geographical proximity of the city of Brno, the current high offer of jobs and the creation of new ones, the unemployment rate is not expected to increase.

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DŮSLEDKY ENVIRONMENTÁLNÍCH POSTOJŮ PRO VOLBU UDRŽITELNÉHO ZPŮSOBU DOPRAVY

Author(s): Markéta Novotná,Lucie Košťálová / Language(s): Czech Publication Year: 0

The transport sector is one of the largest sources of greenhouse gas emissions, making a significant contribution to climate change. As the tourism sector is linked to movement in space and the choice of transport mode, it is also affected by the issue of sustainability. The paper aims to evaluate what factors influence the choice of sustainable transport mode on the way to the destination and determine the importance of environmental attitudes of tourism participants in their decision-making process. Similarly, the connection between sustainable behaviour in the home environment and the willingness to pay extra for a greener transport mode is investigated. A questionnaire was compiled based on relevant scientific literature. It was distributed electronically in the period October– November 2021, primarily among respondents in the age group of 18–35 years, which is widely discussed in the scientific literature. In a sample of 255 respondents, respondents with a greener mindset gave higher importance to the environmental impact of the transport mode and were willing to pay more for greener mode. Although the plane was one of the most widely used modes, there was a larger proportion in a more sustainable mode of transport among more environmentally friendly respondents.

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10.00 €

UTICAJ ODRŽIVOG POSLOVANJA I KOMPANIJA PRIRODNE IMOVINE NA PROMJENE U KORPORATIVNOM I JAVNOM SEKTORU BOSNE I HERCEGOVINE

Author(s): Tajana Serdar Raković,Branka Topić Pavković / Language(s): Bosnian Publication Year: 0

Stocks of natural resources are decreasing at a high rate worldwide, considering that the level of their exploitation is much higher than the rate of natural renewal. In order to respond to the substantial and complex challenges of climate change and the transition to a more sustainable economy, in 2021 the New York Stock Exchange (NYSE) and the Intrinsic Exchange Group (IEG) have introduced a new class of listed companies on the New York Stock Exchange whose activities are firmly linked to the benefits provided by nature (ecosystem services). Natural asset companies (NACs) enable owners to convert the value of nature into capital, using it to reinvest in natural resources in order to protect them. Natural asset companies represent a potentially major shift in the corporate sector globally, bringing together the interests of capital owners for profit and governments for sustainable development. Investors –interest in investing in these companies is very high, because the innovative class of assets on the New York Stock Exchange rejects the assumption that the preservation of natural resources is only a cost. The new category of companies also initiates a series of new challenges in the financial and accounting sector, related to the development of accounting solutions for integrating natural assets into financial statements. The main goal of our research is to examine the impact of the trend of sustainable business and new natural asset companies on the corporate and public sector in Bosnia and Herzegovina and what will be the role of natural assets in changes in business operations and financial reporting in the future

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ЗЕЛЕНЕ ФИНАНСИЈЕ - ТРЕНД КОНЦЕПТА ОДРЖИВОГ РАЗВОЈА

Author(s): Evica Petrović,Jelena Stanković / Language(s): Serbian Publication Year: 0

In considering the perspective of the second-term survival and progress of mankind, the central place belongs to the concept of sustainable survival and progress of mankind. Sustainable development implies the exploitation of resources, investment management, technological development and institutional changes that must be consistent with the future, and not only with the needs of current generations. Considering the effects of excessive consumption of resources and destruction of ecosystems, the green economy has emerged as a shift in thinking and is considered one of the possible successful solutions to improve economic growth, 'while reducing resource consumption and preventing ecosystem destruction. The paper will analyze the economic aspects of sustainable development, as -well as its advantages and disadvantages. The emphasis will be on the analysis of the institutional component of sustainable development and its importance and key role in connecting and supporting the achievement of other sustainable development goals will be pointed out. The representation of inclusive institutions in a society that promotes the rule of law enables the security of private property, an impartial legal system and the creation of inclusive markets.

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ИЗАЗОВИ И ОТВОРЕНА ПИТАЊА НЕФИНАНСИЈСКОГ И ИЗВЈЕШТАВАЊА О ОДРЖИВОСТИ

Author(s): Radomir Božić / Language(s): Serbian Publication Year: 0

Financial information synthesized and presented in financial reports is, in theory, professional regulation and business practice, the “standard” reporting on achieved business and financial results, financial position, cash flows..., but also on business potential in the future, for the needs of numerous stakeholders. In modern business conditions determined by the processes of growing competition, globalization, internationalization, digitalization, green transition, sustainable and socially responsible business, or the so-called “new normalities”, the need for other non-financial or information on the sustainability of the reporting entity’s operations is gaining additional importance, while the theoretical, practical and regulatory aspects of non-financial and sustainability reporting are becoming an increasingly important issue and challenge for the accounting and financial profession. This paper aims to indicate the need, importance and essence, concepts, approaches, frameworks and regulation of non-financial and sustainability reporting; presents current regulations in this area, as well as the contribution of these concepts and approaches to quality and meeting the needs of stakeholders for non-financial information, and delivers available information on the practice of sustainability reporting and integrated reporting as part of overall non-financial reporting.

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ИНСТИТУЦИОНАЛНИ АСПЕКТИ ИЗВЈЕШТАВАЊА О ОДРЖИВОСТИ У ИНДУСТРИЈИ ОСИГУРАЊА У БОСНИ И ХЕРЦЕГОВИНИ СРЕДИНОМ 2023. ГОДИНЕ

Author(s): Željko Šain / Language(s): Serbian Publication Year: 0

The insurance industry in Bosnia and Herzegovina needs to be an active participant in modern sustainability reporting processes, which is a global trend and a challenge for the insurance industry, especially in small economies. The mission and vision of insurance is basically the production of material and spiritual security for natural and legal persons in a certain geographical area and in a certain time interval. Insurance, as a risk management institution, is a component of all human activities in their living environment. It has public, individual and social responsibility and should be adequately managed, managed and supervised. That is 'why it is an indispensable part of the general, special and individual sustainability reporting process. The existing scope and structure of insurance activities in Bosnia and Herzegovina needs a significant transformation in many segments of its work and general social presence in order to be in line with contemporary 'world trends. The strategy and operationalization of insurance in BiH should be based on scientific and professional foundations and significantly freed from non-productive and often harmful political influences. Numerous insurable risks are not actively managed, both in life and non-life insurance. There is obviously a lack of knowledge and awareness among responsible institutions and individuals (social responsibility). There is no adequate management and supervision. Politics dominates the profession in this important segment as well! Insurance mechanisms are not sufficiently used in environmental protection. The result of all this is the necessity of reporting on sustainability in the insurance industry in Bosnia and Herzegovina.

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ГЛОБАЛНО ОПОРЕЗИВАЊЕ И ГЛОБАЛНИ МИНИМАЛНИ ПОРЕЗ У ФУНКЦИЈИ ОДРЖИВОГ РАЗВОЈА

Author(s): Aleksandar Petković / Language(s): Serbian Publication Year: 0

From historical point of view, taxes have always been firmly connected with fiscal souveregnity of national states. However, processes of globalization and development of global economic environment, give momentum for discussions regarding imposition of global taxes and global taxation. This controversial topic, at first glance may seems quite utopian, but according to many theorists, in the near future may become reality because of the frequent global challenges and crises, caused by problems of global nature including sustainable development. Are the global taxes, as one of the possible tools for resolving global challenges and risks, in particular sustainable development, just a utopia or the global taxation is a prospect?

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ДЕКАРБОНИЗАЦИЈА ПОСЛОВАЊА И СO2 ИЗВЕШТАВАЊЕ - ИЗАЗОВ ЗА РАЧУНОВОДСТВЕНУ ПРОФЕСИЈУ

Author(s): Dejan Jovanović / Language(s): Serbian Publication Year: 0

Climate change poses a challenge to almost every aspect of the global economy and requires the engagement of experts from various fields to achieve carbon neutrality goals. Numerous studies conducted over the past decade indicate that companies are not taking serious steps to reduce their carbon footprint, and corporate management strategies often do not consider environmental issues. Therefore, providing quality carbon information is an inevitable trend for the survival and growth of companies. This requires companies to take responsibility for reducing carbon emissions, disclose important carbon information to stakeholders, and continually improve the quality of carbon disclosure on the path to profitability. Although many multinational companies have recently committed to achieving net-zero greenhouse gas emissions by 2050, it seems that there is currently a lack o f a unified methodology for measurement and reporting of these promises. Consequently, tensions arise in the field of carbon accounting between different professional communities concerning content control of C02 reports, standard development processes, and attempts to connect new forms of carbon accounting and reporting with existing corporate practices, which often do not align with sustainable development goals. Hence, accounting and reporting become powerful means of communication for declaring ambitions, monitoring gas emissions, and reporting on the current situation and progress of companies in the decarbonization process. Building on the above, the aim of this work is to explore the theoretical and methodological challenges of redesigning the standard information supply of the accounting information system in line with sustainable development goals, decarbonization and CO2 reporting and global regulatory requirements. Methodological procedures and techniques typical of social sciences will be applied, primarily using a descriptive-analytical approach. In addition to addressing the requirements for decarbonization of business and C02 reporting stemming from sustainable development goals, the European Green Deal, and GHG protocol, the significance of carbon accounting in these processes will be highlighted. Special attention will be paid to the positioning of carbon accounting in companies and the challenges faced by accountants in the business decarbonization process, as well as the impact of C02 reporting on the performance and competitiveness of companies, especially in developing countries like Serbia, considering the regulatory acts of the European Union in this area, 'which affect companies exporting to EU countries.

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10.00 €

УЛОГА ЈАВНИХ ФИНАНСИЈА У ПОСТИЗАЊУ ЦИЉЕВА ЗЕЛЕНОГ ЕКОНОМСКОГ PACTA И ОДРЖИВОГ РАЗВОЈА

Author(s): Branka Topić Pavković / Language(s): Serbian Publication Year: 0

The concept of the green economy is being promoted as a tool to achieve sustainable development, and the question of how to facilitate the green transition is becoming a global challenge for the coming period. On the other hand, recent climate disasters - extremely high temperatures in certain parts of the world, deadly floods, storms, extreme cold, fires, etc. - are more than enough signs that a change in lifestyle and awareness is needed and that concrete action is expected from those responsible. Governments are expected to increase public investment, mitigate the costs of more severe weather events, and use other fiscal tools in ways that facilitate and support private sector green transformation. However, recent crises and countries ’efforts to cushion new market shocks have called into question the momentum and future investments in greening. This paper focuses on unanswered questions and ways to address the challenges of greening in the future of the fiscal framework of national economies. Governments play a key role in catalyzing the technological innovation needed for an environmentally sustainable and decarbonized economy. Historically, government has a remarkable results of supporting key stages of technological innovation. This is particularly apparent for low-carbon energy technologies, where high-impact innovation is capital intensive and requires a long time horizon. The objective of this paper is to highlight the challenges that climate change poses for fiscal policy implementation and fiscal sustainability, 'while also highlighting some of the actions that developed countries have taken in this direction.

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ЗЕЛЕНЕ ОБВЕЗНИЦЕ ЛОКАЛНИХ САМОУПРАВА - КАРАКТЕРИСТИКЕ, ТРЕНДОВИ И РАЗЛИКЕ У ПРИНОСИМА

Author(s): Miloš Grujić / Language(s): Serbian Publication Year: 0

Green bonds are relatively new instruments for financing environmentally friendy projects that have the potential to contribute to mitigating climate change, promoting sustainable development and encouraging green transition. However, there are challenges and controversies regarding the definition, standardization and reporting of green bonds and their price and yield compared to conventional bonds. The aim of the research is to study green bonds as fixed-income instruments used to finance environmentally friendy projects. The analysis included comparing the yields of green and non-green municipal bonds. The research results confirm a high positive correlation between the -yields of green and ordinary municipal bonds, indicating a similarity in their market behavior. The average -yield of green bonds was slightly lower than the average -yield of ordinary municipal bonds from mid-August 2016 to mid-July 2021 as in the period before, during and after the CO VID-19 -virus pandemic. However, the difference in -yield between green and ordinary municipal bonds is not statistically significant, indicating the absence o f a green premium or discount for these bonds. The findings are in line with one view of the relevant literature that suggests that green municipal bonds do not enjoy a special advantage or penalty in the market compared to similar conventional bonds.

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АНАЛИЗА УСПЕШНОСТИ ИЗВЕШТАВАЊА О ОДРЖИВОСТИ ВЕЛИКИХ ПРЕДУЗЕЋА У РЕПУБЛИЦИ СРБИЈИ

Author(s): Veljko Dmitrović,Miroslav Čavlin / Language(s): Serbian Publication Year: 0

In order to preserve the environment and social issues, there is a growing concern of stakeholders, and therefore they put pressure on companies to improve the quality of reporting on sustainable development and to increase their responsibility towards the environment. In any case, improving relations with stakeholders and significantly improving corporate reputation can contribute to adequate evaluation and disclosure of information about performance in the field of environmental protection and improving relations with society as a whole. The aforementioned has initiated many national governments to increase the scope of legal requirements for sustainability reporting. The traditional practice of classical (conventional) accounting is facing challenges brought about by the problems of sustainable development. There is a view on the part of certain authorities that the existing practice of classic (conventional) accounting should undergo serious changes in order to comply with the concept of sustainable development. On the other hand, there are justified opinions that classical (conventional) accounting cannot radically change its established rules for preparing financial statements, and there are justified opinions that classical (conventional) accounting cannot be expected to service all the needs of reporting on sustainable development. Therefore, there is a need to form a subvariant of classical accounting, called sustainability accounting

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