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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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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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This article is devoted to the specifics of internal audit in the public sector and the application of the current methodology, approved by the Minister of Finance. The main challenges in the routine work of internal auditors, directly related to the application of the internal audit methodology in the public sector, are briefly summarized. The need for the development and application of a specific methodology for internal audit is substantiated, while a sample procedure for performing an audit engagement of public enterprises in which the head of a public sector organization exercises the rights of the state over shares or stocks is presented.
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The report provides a brief presentation of the method, the advantages of its application to optimize processes in civil organizations, examples of its use in an army environment, a link to methods of production logistics and the modeling of logistics processes studied at the Military Academy
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In this paper, the effort is to provide a condensed overview of two distinct U.S. defense cooperation programs (FMF and FMS), each of which, however, has very different functions and purposes. In parallel, to present two different approaches to importing and acquiring U.S. defense products and services (FMS and DCS), and where there are opportunities for further combining and inter-mixing, to consider more elaborated hybrid multi-layered options. The aim is, in a most compact form, to make a comparison of three different tools that have gained international prominence as terms through their abbreviations (FMF, FMS and DCS), clearly outlining and distinguishing the essential differences by relevant features, but at the same time drawing out and highlighting the important complementarities and synergies between them.
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The report examines the practices of wartime planning of non-military resources in the interest of defence in the period 1940-1990 and qualitatively changed views on their planning after the adoption of the National Security Concept in April 1998 and the Military Doctrine of 1999, which created the necessary foundations for the reform of national defense. The new views consider the wartime planning of non-military resources in the interests of defence as an element of civil-military attitude and are enshrined in the Concept for Civil Resource Planning in the interests of Defence, which is the basis for the development of a new normative basis suitable for the pre-accession period of membership of the European Union and NATO and and in the following years
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In the context of the deteriorating and explosive security environment, an attempt is made to justify the usefulness of building an efficient system for civil defence, through which the stability of the population and the state can be guaranteed in crises and military-political conflicts. The tasks defined in the second Protocol additional to the Geneva conventions are examined and they are related to the specific responsibilities in the Republic of Bulgaria. Finally, additional current tasks are proposed and three approaches to building the system in the country are underlined.
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The report focuses on the effectiveness of defence expenditures in Bulgaria. Problem areas that prevent this important indicator from being raised are noted. Attention is also paid to the public interest in the public sector, what is happening in it and more specifically the public good of defence, all of which is considered and linked to the effectiveness of defence spending.
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Purpose: The study analyses the history and the peculiarities of the current system of customs simplifications in Poland and offers proposals for the use of automation of customs processes as a simplification for honest economic operators to reduce the losses related to the planned cancellation of simplified procedure in export. Design/methodology/approach: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal–legal). Findings: The study findings have provided argument for the critical need and relevance to find solutions ensuring the supply chain fluence and simplified movement of goods in export. The author proves that Polish customs administration should develop automated systems based on best practice that use risk management to identify cargo that pose a potential risk to security and release all other shipments for export without undue delay.
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Purpose: The introduction of the Carbon Border Adjustment Mechanism (CBAM) in Poland heralds a new era in environmental policy and trade dynamics. This chapter delves into the objectives of CBAM within the Polish context, examining its potential impact on the national economy, trade relations, and environmental commitments. Employing a comprehensive analysis, the chapter evaluates the methods by which CBAM aims to level the playing field for domestic industries while encouraging entities importing high-emission goods to develop and adopt rigorous carbon emission reduction strategies. Preliminary findings underscore the mechanism’s potential to bolster Poland’s green transition, albeit with reservations regarding challenges associated with the implementation of CBAM by entities importing high-emission goods and the resulting oversight and administrative sanctions. Design/methodology/approach: In the presented work, a qualitative approach was employed, focusing on the analysis of legal regulations related to the CBAM mechanism. The study is primarily based on a meticulous examination of legal documents. Additionally, an analysis of practical challenges associated with the implementation of CBAM in the context of real market cases was conducted to understand the potential challenges and benefits associated with this mechanism. Findings: During the analysis of the implementation of CBAM obligations, several practical challenges emerged that significantly impact the entities subject to these requirements. From a practical standpoint, many entities face hurdles in securing accurate data on emissions from their supply chains. This lack of readily available information complicates the process of compliance and introduces uncertainties in reporting. Another notable challenge is the ambiguity surrounding the transition period. The absence of clear guidelines or established procedures adds to the complexity, leaving these entities uncertain about the appropriate methods and sources for data collection. Addressing these challenges will require concerted efforts, clear guidance, and potentially revised strategies to ensure effective and efficient compliance.
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