Стратегически визии : Ефективно управление за икономически, организационни и социални трансформации (иновации - институции - бизнес). Научно-​практическа конференция

Author(s): / Language(s): Bulgarian

The Scientific and Practical Conference "Strategic Visions: Effective Management for Economic, Organizational and Social Transformation (Innovation - Institutions - Business)" analyzes trends, approaches and possible alternatives to our present development. With a variety of perspectives, basic theoretical-applied comparative analyzes, models and tools, but also offering modern visions to integrate different sciences and a conglomerate of interpretations of strategic visions - key in making effective economic, management and policy decisions.Discussion and specific questions put in the international student aptitude for pluralism in economics, management, business and their projections on the demands of universities, geopolitical realities and ways of designing a world with a vision - taking into account the "codes" of national and regional features but also the possible alternatives for turning the EU into a self-evolving system.Studies and relatives are presented regarding the theoretical and applied models of strategic thinking and management for the different institutions, giving an account of the factors, parameters of the organizational and business environment, while offering not only management solutions for their effective interaction, influence, necessary incentives, but also possible criteria for competitiveness in administration, business and tourism.

Ethics in Economic Thought. Selected Issues and Various Perspectives

Author(s): Rafał Matera,Joanna Dzionek-Kozłowska / Language(s): English

The monograph repeatedly covers the question of the actual purpose of running an economic activity as well as the problem of referring to ethical values by entrepreneurs and the Aristotelian dilemmas differentiating between needs and wants so as to better understand the evolution of societies towards consumerism. On the other hand, we referred also to the meaning of cultural factors, the role of religion or, in general terms, the significance of informal institutions in the development of societies. We tried to identify them in the context of the discussed problems of wealth and poverty of nations, reminding the reader in a way that the non-solved question has been a major issue of economic research for years, put on a kind of pedestal of the problems analysed in economics by the father of the discipline - Adam Smith. In respective chapters we referred to the concept present in modem economic literature of stimulating development and providing equal opportunities for less developed countries, which led to pon­dering about the role of the country in the economy both in a national and global context.

Model homo oeconomicus. Geneza, ewolucja, wpływ na rzeczywistość gospodarczą

Author(s): Joanna Dzionek-Kozłowska / Language(s): Polish

Model of homo oeconomicus (economic man) is one of the most popular ideas created in economic sciences. The concept coined by John S. Mill in the 1830s to define the scope of economics became a component of the “hard core” of the mainstream approach in the 20th century. At different points of its evolution, it has been assumed that economic man seeks for maximisation of wealth, profit, utility or preferences and in so doing he acts rationally. The monograph is a study of the origin and evolution of the model of homo oeconomicus and the criticism levelled at it. Additionally, the issue of an influence of the concept on economic reality is investigated. Such an attempt was inspired by the popularity of the idea of economic performativity and the voices raised by both the economists and the general public about the potential, negative impact of economic education on the attitudes of economics graduates. The research methods employed to accomplish such tasks are the texts’ exegesis, rational reconstruction and historical reconstruction (cf. Rorty 1984). In search of the factors influencing the evolution of homo oeconomicus model I benefit from both the absolutist and relativist approaches (Blaug 2000, 23–29; cf. Lakatos [1971] 1978, 118–121).

RAIS COLLECTIVE VOLUME – ECONOMIC SCIENCE

Author(s): Fufa Eticha Gafesa,Bogale Berhanu Bent,Nelu Burcea,Ruth Asantewaa Owusu,Julia M. Puaschunder / Language(s): English

This volume contains five original papers which cover a wider area of economics for a broad international readership.

Publiczna pomoc mieszkaniowa a demarginalizacja społeczna ludności ubogiej

Author(s): Andrzej Przymeński,Monika Oliwa-Ciesielska / Language(s): Polish

Przedmiotem rozważań zawartych w książce są działania na rzecz inkluzji społecznej osób, które znajdują się w sytuacji wykluczenia społecznego z powodu niemożności zaspokojenia potrzeb mieszkaniowych na poziomie minimalnych standardów kulturowych, a więc osób znajdujących się w sytuacji marginalizacji mieszkaniowej. Prace badawcze przeprowadzone w celu napisania książki, w tym rozległe badania empiryczne, zostały sfinansowane przez Narodowe Centrum Nauki w ramach realizacji projektu nr N N114 163940. Na treść składają się zarówno analizy teoretyczne, jak i prezentacje wyników badań empirycznych przeprowadzonych w Polsce. Autorka pierwszej, socjologicznej, części książki, Monika Oliwa-Ciesielska (w roku powstania książki adiunkt w Instytucie Socjologii Wydziału Nauk Społecznych UAM), skupiła się na zagadnieniach marginalizacji i gettoizacji w wymiarach fizycznym i mentalnym oraz na interakcjach osób współzamieszkujących przestrzeń, na której usytuowane są budynki/osiedla z mieszkaniami socjalnymi. Druga część książki, której autorem jest Andrzej Przymeński, prof. nadzw. w Katedrze Socjologii i Etyki Gospodarczej Uniwersytetu Ekonomicznego w Poznaniu, merytorycznie usytuowana jest w perspektywie nauki o polityce publicznej / polityki społecznej. Zawiera ona naukową rekonstrukcję socjalnego sektora polityki mieszkaniowej państwa i wywód na temat zarządzania socjalną pomocą mieszkaniową, zwłaszcza w kontekście demarginalizacji mieszkaniowej dokonywanej w ramach socjalnych osiedli mieszkaniowych w Polsce i za granicą. Książka kończy się sformułowaniem wniosków oraz rekomendacji dla polityki mieszkaniowej w aspektach socjologicznym, polityczno-społecznym i ekonomicznym.

Użyteczność informacji finansowych sprawozdań finansowych

Author(s): Joanna Błażyńska / Language(s): Polish

Przedmiotem badań autorki monografii nie było sprawozdanie finansowe jako takie, ale informacje finansowe w nim zawarte. Według Założeń koncepcyjnych sprawozdawczości finansowej, które określają zasady sporządzania sprawozdań finansowych, wartość poznawcza informacji finansowej wyznaczana jest przez jej użyteczność, która została jednoznacznie zdefiniowana przez wskazanie cech fundamentalnych oraz wzbogacających. Problem badawczy sformułowano zatem następująco: skoro sprawozdania finansowe są zbiorem informacji finansowych, to jakie, jak przetworzone i prezentowane informacje zostaną przez adresatów tych informacji uznane za użyteczne? Można wskazać następujące elementy oryginalności monografii: – wykazanie wielowariantowości i odmienności pojęć „użyteczność” i „jakość” w nauce; – przeprowadzenie analizy relacji między pojęciami dane – informacja – komunikat – wiedza oraz dokonanie przeglądu tych pojęć na gruncie teorii systemów, cybernetyki, teorii informacji, ekonomiki informacji, infologii i podejścia praktycznego; – zaproponowanie autorskiej definicji pojęć „użyteczna informacja” oraz „informacja finansowa”; – zaprezentowanie różnicy między standardami bazującymi na zasadach i regułach; – określenie zakresu pojęciowego sprawozdawczości finansowej, sprawozdań finansowych i raportów finansowych; – wskazanie ewolucyjnych zmian w sprawozdawczości finansowej z uwzględnieniem procesów gospodarczych, kulturalnych i politycznych; – przeprowadzenie rozbioru logicznego cech jakościowych użyteczności informacji; – zidentyfikowanie istotnych obszarów w normatywnym i pozytywnym procesie podejmowania decyzji przez użytkowników informacji finansowych; – określenie kierunków zmian w zakresie użyteczności informacji finansowych; – zidentyfikowanie czynników wpływających na użyteczność informacji finansowych dla odbiorcy informacji; – wskazanie kierunków zmian współczesnej sprawozdawczości finansowej i raportowania informacji o sytuacji jednostek gospodarczych; – wykorzystanie podejścia infologicznego do badań nad użytecznością informacji finansowych.

Financial Management in Different Economic Sectors. Theoretical and Ethical Approaches

Author(s): Gulzira SERIKOVA,Ainura Omarova / Language(s): English

A financial manager at any time should: know exactly necessary and expected amounts in the accounts of the company during weeks, as well as within a month, quarter, year; to be sure that the company is the optimal formation of cost, reasonable pricing; know how the maximum financial result is achieved, aimed at company value growth. With the expansion of the enterprise financial management is much more complicated, but even more. The role of effective financial management is growing.This tutorial shows the scope of the application financial management to business leaders and financial experts were able to assess the completeness and degree of financial planning and management in its business subject, the management of financial flows and, financial system stability in unstable conditions of the Kazakhstan economy.

ConScienS Conference Proceedings

Author(s): / Language(s): English

This publication presents the proceedings of the ConScienS Conference on Science and Society held on September 28-29, 2020. The conference is organized by the ConScienS Research Center in partnership with the Research Association for Interdisciplinary Studies (RAIS). The main theme of this conference was Pandemics and their impact on Society.

Koszty społeczne w sprawozdawczości jednostki gospodarczej

Author(s): Ewelina Kuberska / Language(s): Polish

Monografia wpisuje się w nurt badań nad zrównoważonym rozwojem, odpowiedzialnością społeczną i środowiskową biznesu. Reprezentuje pole naukowe rachunkowości i sprawozdawczości w zakresie zużycia dóbr nierynkowych, takich jak powietrze, środowisko przyrodnicze, cisza czy krajobraz. Odpowiada na rosnącą wśród interesariuszy potrzebę raportowania informacji niefinansowych. Książka poświęcona jest kosztom społecznym w teorii i sprawozdawczości jednostki gospodarczej na przykładzie przedsiębiorstwa wydobywczego KGHM S.A. Autorka próbuje odpowiedzieć na pytanie, czy w nauce rachunkowości występują metody wyceny mogące służyć do wyceny kosztów społecznych powstających w wyniku negatywnego oddziaływania przedsiębiorstw na otoczenie. W odpowiedzi przedstawia propozycję wyceny i prezentacji w sprawozdawczości niefinansowej kosztów społecznych jednostki gospodarczej na przykładzie KGHM S.A.

ПРЕДИЗВИКАТЕЛСТВА ПРЕД КАЧЕСТВОТО НА ИЗВЪНБОЛНИЧНАТА ПОМОЩ

Author(s): Galinka Pavlova / Language(s): Bulgarian Publication Year: 0

The quality of activities in modern healthcare is a function of the available resources management and a product of various factors. The discrepancy between the needs, expectations and results of the various potential users of health services is a prerequisite for the existence of challenges in the sector and a negative public assessment of the medical activity quality in our country and healthcare in general. The objective of this study is to investigate the structures, processes and results in the provision of outpatient care by implementing one of the A. Donabedian’s approaches for determination of the quality indicators. Materials and methods: Documentary, sociological and statistical methods were used in this study. A survey was conducted in February and March 2023 on the satisfaction with the outpatient healthcare received. The processed results are graphically presented. Results and discussion: The challenges to ensuring a high level of quality in the outpatient care are mainly observed in smaller and/or remote settlements. These are related to the insufficiency or lack of medical specialists, outdated technical infrastructure, absence of modern medical equipment, difficult access to the health system, the result of organizational, regulatory and financial deficits. The deepening deformations of the structure and processes in healthcare are leading to poor results, ranking our country in the last places in the EU according to a number of health indicators. Progress towards more effective and better quality healthcare is slow and unsatisfactory, requiring substantial prioritization of outpatient care, systematic and effective control. Conclusion: Improving the health status of the population is a strategic goal of any health system, requiring regulated and financially secured implementation of specific monitoring, assessment and control measures to improve the quality of health services.

НЕЛОЯЛНИ ТЪРГОВСКИ ПРАКТИКИ – ПРОТИВОДЕЙСТВИЕ И ЗАЩИТА НА ПОТРЕБИТЕЛИТЕ

Author(s): Miglena Dushkova / Language(s): Bulgarian Publication Year: 0

The present study aims to reveal some aspects of unfair commercial practices: essence; categories; the main counteracting tools. Some definitions are discussed, connected with unfair commercial practices. The two categories of unfair commercial practices are examined – misleading and aggressive. The main consumer protection tools in this problem field are reviewed. Special attention is given to the Unfair Commercial Practices Directive.

TЪРСЕНЕ И ПРЕДЛАГАНЕ НА ЗДРАВНИ УСЛУГИ

Author(s): Milena Vladimirova,Galinka Pavlova / Language(s): Bulgarian Publication Year: 0

ДОВЕРИЕ НА ПОТРЕБИТЕЛИТЕ В БИО ХРАНИТЕ

Author(s): Rozalina Braykova,Darina Naydenova,Aneta Toneva / Language(s): Bulgarian Publication Year: 0

The healthy behavior pattern of modern man undoubtedly includes increased interest, demand and consumption of organic food. Personal and family health are among the main determinants of consumer choice of organic food, as cited in many scientific studies. The aim is to study the factors influencing consumer trust in purchasing organic food. In Bulgaria, Dobrich District from November 2020 until April 2021 an anonymous survey was conducted among 150 consumers about their attitude towards buying organic food. The results were processed using Jamovi, version 2.2.5. The conclusions were established at confidence level α= 0.05. Consumers' knowledge of organic food labeling is associated with their choice based on the special labeling logo (p< 0.001). There is a statistically significant difference between men and women in the recognition of organic food through information on the packaging that the food is certified as organic (p=0.042) and when indicating the label ‘European leaf’ for the designation of organic food produced in the EU (p=0.040). The belief that organic food is of high quality and healthy is positively related to consumers' awareness of the logo they use in the European Union (p=0.047). Organic food consumers are informed and educated, looking for guarantees of origin. Researches supported by data indicating higher trust in organic food can be used to develop governments policies to promote them and increase consumer attitudes towards it.

ОЦЕНЯВАНЕТО НА СИСТЕМИ ЗА УПРАВЛЕНИЕ И ЕФЕКТЪТ ОТ ОЦЕНЯВАНЕТО ВЪРХУ КАЧЕСТВОТО НА ПРОДУКТИТЕ/УСЛУГИТЕ – АКТУАЛНИ ПРОБЛЕМИ И ТЕНДЕНЦИИ

Author(s): Valentina Dobreva,Dimitar Kotsev / Language(s): Bulgarian Publication Year: 0

The evaluation of the management systems of small and medium-sized enterprises is a regulated process carried out by certification bodies. The competence of these certification bodies is recognized by accreditation services. The effectiveness of these evaluations is directly related to the continuous and improving quality of the products and services offered on the market by the audited organizations. The report examines what are the main problems faced by the main stakeholders - organizations, certification bodies, accreditation services, etc., considers opportunities to overcome them and discusses global and national development trends.

Polityka rachunkowości w teorii i praktyce rachunkowości

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

The aim of the chapter is to present the essence, purpose and importance of accounting policy but above all to show the relationship of accounting policy with accounting theory and practice. The issues presented show the important role of accounting policy in the accounting system and its relationship with accounting theory and practice. It is also pointed out the legitimacy of unifying the documentation presenting the accounting policy adopted by a company in the form of an accounting policy report. The considerations carried out may become a premise for further research aimed at showing the mutual influence of the various elements of accounting, i.e. accounting policy, theory and practice. Due to the lack of exhaustive considerations of the issues addressed in the chapter, it contributes to reducing the cognitive gap existing in the Polish scientific literature.

Polityka rachunkowości w zakresie wyceny aktywów i zobowiązań

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

The subject of this chapter is the initial and balance sheet valuation of assets and liabilities in the context of accounting policy. The aim of the chapter is to present and discuss the principles of asset and liability valuation, as well as to outline the areas where the choice of valuation methods is possible within accounting policy. The research methods used in the publication included the analysis of legal acts and literature. The final result of the study has been presented using a deductive method. In the chapter, methods for valuing individual groups of assets and liabilities have been identified and described, and six main componentsof the accounting policy have been summarized, in which there should be a reference to valuation in accordance with the provisions of the Polish Accounting Act. The practical value of the publication is the prepared list of the minimum scope of the accounting policy regarding the valuation of assets and liabilities.

Aktualizacja wartości aktywów w warunkach kryzysu gospodarczego

Author(s): Marzena Remlein,Kateryna Romanchuk / Language(s): Polish Publication Year: 0

The subject of consideration in this chapter is the material accounting policy tools that can be and are used in an economic crisis. In particular, consideration is given to the revaluation of assets, including impairment losses. The aim of the chapter is to present the possibility of creating the image of a company by means of asset impairment losses, which are material tools of accounting policy. The issues presented show the significance importance of accounting policy tools in the process of creating the value of assets and the financial result. On the basis of a case study, the possibilities of influencing the value of receivables and the profit by choosing the method of determining the value of write-downs in accordance with the intention of the decision-maker are indicated. The considerations carried out maybe come a premise for further research aimed at showing the mutual impact of the choice of accounting policy tools on the asset and financial position of a company and, consequently, on its image and perception by stakeholders.

Polityka rachunkowości w zakresie ochrony zasobów informatycznych rachunkowości

Author(s): Elżbieta Izabela Szczepankiewicz / Language(s): Polish Publication Year: 0

The chapter outlines units obligations for the protection of accounting information resources, which result from the regulations of the Accounting Law. For computer accounting it is essential to assure an efficient protection from illegal and uncontrolled modification as well as the introduction or the removal of accounting data. The purpose of the chapter is to present the rules for the protection of data, computer software and hardware. This chapter discusses the accounting policy for the protection of accounting information resources.

ENLIVENING BOTSWANA’S VISION OF INCLUSIVE ECONOMIC DEVELOPMENT THROUGH GOVERNMENT ECONOMIC EMPOWERMENT INITIATIVES: SHAM OR REALITY FOR OLDER ADULTS?

Author(s): Rebecca Nthogo Lekoko,Gabatshwane Tsayang / Language(s): English Publication Year: 0

This chapter reviews economic empowerment opportunities offered by Botswana’s government that align with the current vision of an inclusive economy advocated by the President of the Republic, Eric Keabetswe Masisi. An inclusive economy puts citizen inclusion at the center of economic development in which no one is discriminated against, be it gender, age, ethnicity, or background (Republic of Botswana, Presidential Task Group (1997). This non-discrimination virtue is buttressed in the current Vision 2036, which cogently maps out a pathway for every Motswana to be empowered to participate in the country’s development. This chapter thus reviews this commitment to inclusive economic development in line with the involvement of older adults 55 years and over. It uses existing government economic empowerment opportunities to gauge the participation of older adults. The authors contend that for Vision 2036 to truly serve its inclusive strand, much like youth empowerment, a clear economic empowerment strategy for older persons should be in place. The authors see the absence of an internationally recognized steppingstone, a national policy on aging and older persons, as a significant gap that can lead to a lack of systematic and coordinated systems for older persons’ inclusion. Older people can adapt to economic needs, and those who wish to contribute just like other citizens. Through examples showing evidence of older persons’ productivity, innovation, and interests elsewhere, the chapter suggests how this inclusive economic vision can become a reality for older persons in Botswana.

Korporacje w procesie finansjalizacji środowiska przyrodniczego.

Author(s): Hanna Pondel,Yanina Dymitrowska / Language(s): Polish Publication Year: 0

The processes of commodification, privatisation, and securitisation of natural environmental components are strongly evident in the socio-economic sphere. The aim of the chapter is to present and assess the place of transnational corporations in the financialization of the natural environment, with a focus on two areas – deforestation and land grabbing. Currently, a significant portion of deforestation is attributable to consumers in wealthy countries, with approximately a quarter of global forest loss resulting from deforestation driven by resource extraction and the expansion of large industrial corporations. Land grabbing is a consequence of changes in land management as a factor of production and the increasing importance of land as an investment and speculative asset. The interest of global entities in environmental goods is primarily associated with the potential benefits that presence in this market can bring, compounded by issues with the real valuation of environmental resources, weak effects of available regulatory instruments, and the weaknesses of global organizations. The analysis of the research problem was conducted based on literature studies, using descriptive statistical methods.