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“Capture” of the Post-Socialist State as a Challenge to the EU Integration

Author(s): Andrey Nonchev / Language(s): English Publication Year: 0

Different trajectories of post-socialist societal transformations and their alternativeconceptualizations are discussed. The paper addresses the specific mode of post-socialist societydesignated as "state capture" and its economic, political and social dimensions. The paper offers atheoretical model of the captured state, identifying its differentia specifica and its economic,political and social effects. The interaction between state institutions, political and economicpower networks and their rational strategies to capture the state is identified. The implementationof these strategies involves the formation and operation of politico-economic power networks thatseek to control key public legislative, executive and judiciary institutions and to extract economicand political benefits. The state capture has fundamental political, economic and social consequences that could become serious barriers to deepening European integration and even stimulate disintegration processes.

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How Covid-19 impacted the European integration processes? The case of EU Cohesion Policy and budget

Author(s): Ida Musiałkowska,Piotr Idczak / Language(s): English Publication Year: 0

Purpose: The current pandemic crisis caused by Covid-19 significantly impacted the processes of European integration. The European Union decided to act within and beyond existing competences and instruments to support the efforts of its Member States, along with regional and local authorities, in the fight against Covid-19. Our study sheds light on the instruments and solutions proposed within the framework of the cohesion and budget policy to tackle the problems related to Covid-19 in Europe. The analysis focuses on two strands: 1) EU assistance offered through cohesion policy (CP) instruments toward above areas; 2) the future evolution of EU budget, and therefore integration shifts, provoked by the Covid-19 crisis. Design/methodology/approach: The study analyzes statistical data with regard to the use of instruments of the Cohesion Policy under the Covid-19 pandemic, but also the amendments introduced to legal acts and decision-making processes that refer to the multiannual financial framework (MFF) for 2021–2027. Findings: We notice a strong shift of priorities regarding environment transformation, digitalization, and health protection, reflected in the MFF. The coordinative role of European institutions and the redirection of different financial instruments to health care follows the neofunctionalist paradigm and represents a spillover effect resulting from integration. The crisis analyzed from the institutional perspective is seen as a chance to reform the decision-making process, while on the other hand, as a threat to the inclusive integration of all Member States. Originality and value: The paper is an original contribution on the overall use of both financial and legislative instruments in the times of unprecedented health and economic crisis caused by Covid-19 in the European Union. The text can be a valuable insight for both researchers and practitioners in the field of broadly understood European studies.

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Finansomania. Podstawy wiedzy o finansach

Author(s): Józefa Gryko,Joanna Lizińska,Sławomira Kańduła,Marta Kluzek,Marcin Spychała,Anna Warchlewska,Marcin Wiśniewski,Przemysław Grobelny,Katarzyna Perez,Dorota Wiśniewska,Monika Kaczała,Malwina Lemkowska,Maciej Szczepkowski,Krzysztof Waliszewski,Monika Andrzejczak,Justyna Światowiec-Szczepańska / Language(s): Polish Publication Year: 0

Polecamy książkę, która jest jak bardzo dobra multiwitamina. Dostarcza kompleksowego wsparcia osobom, które chcą poznać świat finansów i funkcjonować w tym świecie, a zatem jest wsparciem dla szerokiego grona czytelników. Kompleksowość wiąże się z szerokim spektrum poruszanych zagadnień: od finansów osobistych po finanse międzynarodowe, od finansów publicznych po finanse przedsiębiorstw, od prostych instrumentów finansowych, jak czek, po te notowane na giełdach papierów wartościowych. Co ważne, zagadnienia te przedstawiono w świetnie przyswajalnej pigułce. Przyswajalność tej pigułki wynika z formy i języka przekazu. Czytelnik znajdzie tu przejrzyste definicje i liczne przykłady oraz ilustracje. Znajdzie też zadania, które umożliwią mu weryfikację zdobytej wiedzy. Choć podręcznik był tworzony z myślą o młodzieży przygotowującej się do Ogólnopolskiej Olimpiady Wiedzy o Finansach „Finansomania”, z pewnością będzie też wsparciem dla wielu innych czytelników i poszerzy grono finansomaniaków.

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Neutralność klimatyczna a interes Polski

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

Purpose: The author aims to determine the estimated cost of adaptation of the Polish economy to a zero-emission energy system, taking into account the social aspect. Design/methodology/approach: The chapter shows that one of the causes of adverse climate change and increased air pollution in Poland is the increased burning of fossil fuels. It presents actions taken by international organizations to achieve climate neutrality. Against this background, Poland’s attitude towards the problem of ensuring climate neutrality of the economy is presented. The author looks at the problem of climate neutrality through the prism of the so-called social contract for the mining industry. This agreement takes into account the economic losses that the inhabitants of the Silesian Voivodeship will suffer in connection with this adaptation. The author assesses the legal feasibility of the miners’ demands. Findings: Poland should achieve climate neutrality by the early 2030s at the latest. Therefore, the hard coal mines should be already closed now rather than their extraction for each ton of raw material subsidized. In order to achieve climate neutrality it will be necessary to incur very large financial outlays, including for the safe closure of the mines and cash severance packages for the miners. The provisions of the social agreement for the mining industry are contrary to EU law and the climate goals set out in the so-called Paris Agreement. Originality and value: It was pointed out that Polish politicians have an ambivalent attitude towards the energy transition. They do not want to give up a strategic resource for Poland. Thus, they ignore the risks associated with the continued use of coal on a massive scale.

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Obszary ryzyka w działalności małych i średnich przedsiębiorstw w Polsce

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

The occurrence of risk in economic activity is a natural phenomenon that requires management aimed at limiting the impact of risk materialization on the situation of enterprises. This phenomenon refers also to small and medium-sized enterprises, which are an extremely key element for the economy both in terms of the number of such entities, their role in generating new jobs, but also the added value. Unfortunately, the problem of risk identification and management in SME companies is at a much lower level than in the case of large entities. Therefore,in the case of small and medium-sized enterprises it seems crucial to have a proper approach to risk identification and management, especially in times of intensive changes in the environment, which in turn may provide an opportunity for new areas of risk to appear. Studies have shown that entrepreneurs are slowly increasing their awareness of the possibility of the occurrence of various types of risk and their consequences, but this increase is often selective. However, this is the basis for the development of appropriate mechanisms and procedures that will allow to conduct business effectively and safely in a changing, often unpredictable environment in the future. The purpose of the study is an attempt to identify and assessthe various areas of risk encountered in the small and medium-sized enterprise sector and their importance.

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Społeczna odpowiedzialność banków w Polsce w dobie pandemii COVID-19

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

The actions of socially responsible banks were implemented on a large scale before the outbreak of the COVID-19 pandemic and concerned such areas as environmental and climate protection, financial education, health protection, employee volunteering, patronage of culture and arts, and supporting non-governmental organizations. However, after the outbreak of the pandemic, these actions have focused in particular on the priorities and challenges of the pandemic time. The aim of the chapter is to analyze social projects implemented by banks in Poland in 2020, i.e. the year of the outbreak of the pandemic. The chapter presents the idea of corporate social responsibility on the basis of banks from the theoretical point of view. Then, in connection with the COVID-19 pandemic and the 2020+ coronavirus crisis, the focus was on describing the impact of this crisis on the situation in the banking sector in Poland, which was the background to present social activities of the largest banks in Poland related to mitigating the effects of the pandemic for various groups of stakeholders. From the presented analysis of social activities, it can be concluded that they were multidirectional and concerned bank customers, including seniors, bank employees in the field of remote work support, health and their families, remote education, scholarship programs, IT education and cybersecurity, as well as those affected by the crisis health service.

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REFUGEES FROM UKRAINE. IS THERE A CASE FOR STRATEGIC ENGINEERED DISPLACEMENT?

Author(s): Alexandra SARCINSCHI / Language(s): English Publication Year: 0

The purpose of this paper is to provide a framework for analyzing the current refugee flow from Ukraine in a manner that goes beyond statistics or humanitarian law towards intentionality and strategic games. The author will use Kelly M. Greenhill’s model of strategic engineered migration to investigate the case of refugees from Ukraine in order to assess the potential intention of Russia to use large masses of displaced people, caused by the illegal and unprovoked war, to achieve some hidden goals apart from the stated ones. The paper is built, first of all, on analyzing the theoretical framework focused on the types of strategic engineered migration, the evolution of the refugee flow, the humanitarian crisis and the implications for transit and destination countries. Also, there will be comparisons with the Russian intervention in the Syrian civil war and the case of the crisis caused by Belarus on its borders with Latvia, Lithuania and Poland as illustrative for the use of refugees and migrants by a state actor in order to achieve specific political goals. In the last section, the author will investigate the opportunity to translate the case of war refugees into the model initially dedicated to the broader issue of migration, and, finally, will use it to the present case of refugees from Ukraine.

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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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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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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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Germany in the Czech Foreign Policy

Author(s): Vladimír Handl / Language(s): English Publication Year: 0

The Czech policy vis-a-vis Germany experienced mostly positive dynamics but also a lack of coherence. Existential interests were not at stake – on the contrary, they constituted a positive background for the relations: Czechs and Germans as allies guarantee each other’s security, sovereignty and territorial integrity.

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West European Countries in the Czech Foreign Policy

Author(s): Mats Braun,Elsa Tulmets,Ondřej Ditrych / Language(s): English Publication Year: 0

The Czech relations with countries covered in this chapter – both EU Member States and others (including microstates) – shared certain general characteristics. Without exception, they involved no issues that would be a subject of major controversy. Secondly, with but a few exceptions, these relations were conducted within a network, or at least through a network, of the EU multilateral frame. The reason for the dominance of the EU framework in the conduct of bilateral relations is primarily the importance of the political process at the EU level both for Member States and their West European neighbours due to a high degree of mutual interdependence and the increasing scope of EU’s allocative and distributive policies. Several government ofﬁcials throughout the period covered in this volume estimated that up to 80% of the relations of Czech Republic with those countries take place at the EU level. However, this does not result in a decline of the bilateral dimension of mutual relations, as could be expected, but rather in their conduct in a new environment of a burgeoning political system, where the need to negotiate issue coalitions increases. Bilateral negotiations remain an important diplomatic means of this ‘permanent congress’. The last shared feature of Czech foreign policy towards the countries covered in this chapter is that it generally took place in conditions of a political pluralism, which was made possible by the countries’ location within the EU framework. The process of Czech foreign policy involved a considerable number of government actors – all of which should theoretically act in the public interest – without the mediation by traditional diplomacy and conduct through its standard channels. This new pluralism represents one of the central challenges for Czech foreign policy, since without proper coordination it leads to a suboptimal use of (necessarily limited) resources in realizing public interest abroad.

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The Middle East, the Mediterranean and Afghanistan in the Czech Foreign Policy

Author(s): Jaroslav Bureš / Language(s): English Publication Year: 0

The Mediterranean and the Middle East, although they did not fall under the priorities of Czech foreign policy after 1989, had to be taken into account by the Czech Republic after it joined NATO and the EU due to the wider interest of the trans-Atlantic allies in regional stability and security. For this reason, issues like terrorism, immigration, the Middle East peace process, proliferation of weapons of mass destruction, peacekeeping missions, and the Euro-Mediterranean cooperation were among the most frequently discussed topics in the Czech political scene during the 2000s. The Middle East agenda have affected our relations with allies and they have been the subject of home competition on left-right axis. The only long-term Czech interest relating to the region was the mainly rightist government’s attempt to reduce the Czech Republic’s one-sided dependence on imports of Russian oil and gas, which was demonstrated by the support for the Nabucco pipeline project during the Czech EU presidency.

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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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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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