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Innovation Management, Entrepreneurship and Sustainability (IMES 2017)

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

The 5th International Conference Innovation Management, Entrepreneurship and Sustainability (IMES 2017) took place on May 25-26, 2017 at the University of Economics, Prague. The conference was organised by the Department of Entrepreneurship of the University of Economics, Prague, Czech Republic in cooperation with Faculty of Management, Comenius University in Bratislava, Slovakia and Perm National Research Polytechnic University, Russia and other partners.Sound keynote speakers – William B. Gartner (Copenhagen Business School), Bengt Johannisson (Linnaeus University), Jerzy Cieślik (Kozminski University), Art Gogatz (World Innovation Team), Alistair J. Fee (Queen´s University Belfast), Lorraine M. Uhlaner (EDHEC Business School in Roubaix), Matt Johnson (Leuphana Universität Lüneburg), and Martin Lukeš (University of Economics in Prague), discussed the trends in the fields of innovation management, entrepreneurship and sustainability. The conference aimed to achieve academic excellence in a regional context and to establish a platform for mutual collaboration, exchange and dissemination of ideas among researchers and professionals.This conference proceedings contain contributions of the conference participants presented during both days of the conference. Authors of papers come from 20 countries all over the world, namely from Canada, Croatia, Czech Republic, France, Germany, Hungary, Chile, Lithuania, Nigeria, Paraguay, Poland, Russia, Serbia, Slovenia, Slovakia, Spain, Sweden, Switzerland, Turkey and USA. All these contributions have successfully passed the doubleblind peer-review process.

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Правната наука и бизнесът – заедно за устойчиво развитие на икономиката. Сборник доклади

Author(s): / Language(s): English,Bulgarian,Russian

The book is published as a result of a round table – project SPC – 167/2016, pursuant to contract for partial financing of scientific forum according to Regulation №3 of MES 27.11.2015. The reports published are not edited and corrected. The authors shall bear the full liability for their content and originality and mistakes due to their fault. This book or parts of it cannot be reproduced, distributed on electronic way and copied without the written consent of the publisher.

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Оценка на системата за почтеност в банковия сектор в България

Author(s): Bulgaria Transparency International,Vanya Kashukeva-Nusheva,Daniela Mihalkova,Kalin Slavov,Boyan Ivantchev,Petyo Slavov,Ognyan Minchev / Language(s): Bulgarian

This study is provoked by one of the most significant cases of abuses over the last two decades in Bulgaria - the bankruptcy of CCB (Corporate Commercial Bank), the fourth largest bank in the country. After the 1996-1997 crisis, when one third of the banks went bankrupt, the country's banking sector collapsed. This is the second case in which huge financial resources "evaporated" and the negative consequences affected a wide range of public institutions and private subjects. The emergence of periodically recurring financial crises, with multiple impacts on public, economic and political life, motivates Transparency International Bulgaria to look for a systematic response to the problem and look beyond the specific case. The present book is based on the analytical approach of the international anti-corruption organization Transparency International "National Integrity System" which assesses clearly defined criteria, the capacity, functioning and management of sectors and institutions with key importance in counteracting corruption. The study is based on an analysis of the legislation and practical actions of the investigated institutions, a wide range of documentary sources, reports, assessments, media publications, and interviews with experts and public figures that have had direct observations and touch with the CCB case. It reflects an attempt to formulate an impartial, objective assessment of the functioning of the banking supervisory system in the 2009-2014 periods but also pursues another objective - to serve as a starting point for policies and strategic actions to give an adequate systemic response to established deficits. Viewed through this prism, this publication expresses the ambition of the Transparency International Bulgaria to not only prevent future crises of this nature, but also to contribute to the institutional strengthening of the system of supervisory institutions in Bulgaria.

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Капитали, топене на ледове и 2 градуса по Целзий

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

According to CLEPA (the European association of automotive suppliers), there are more than 3000 automotive suppliers in EU member countries, with 5mln employees and turnover of more than EUR 600 bln. In Bulgaria, there are more than a hundred companies that deliver components to big multinationals from the automotive sectors. The majority of local suppliers (first, second and third tier) are independent local and foreign companies, although subsidiaries of international first-tier suppliers function as well. Irrespective of certain difficulties in the field research, the findings show the following: - Foreign buyers are not interested in the environmental and social policies of local suppliers. The social and environmental impact of the suppliers within the local community is not an interest as well; - Foreign buyers do not embed in their contracts with the suppliers' requirements for compliance with ESG standards; - Local suppliers comply with the legally established norms about air pollution, the protection of soil and water and the management of the waste. How have we interpreted the above findings: buyers rely on local legislation and they do not go beyond. We did not manage to contact the procurement offices of foreign buyers and their boards. We tried to discover evidence in their annual reports and we interviewed the representative offices of big multinationals - European and Asian. Despite the fact that we received similar answers, we did not include them in our analysis. Our research proved the importance of the holistic approach when evaluating sustainable development policy of listed companies. The reverse mirror is not a research method only. It is another tool for evaluating the effectiveness of sustainable framework of corporate governance.

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Proceedings of the 11th International RAIS Conference on Social Sciences

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

This publication presents the Proceedings of the 11th International RAIS Conference on Social Sciences held at Johns Hopkins University, in Montgomery County Campus, Rockville, MD, on November 19-20, 2018. The Conference was organized by Research Association for Interdisciplinary Studies.

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Rethinking Social Action. Core Values in Practice

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

Proceedings Volume: 12th LUMEN International Scientific Conference Rethinking Social Action. Core Values in Practice | RSACVP 2019 | 15-17 May 2019 | Iasi – Romania

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Public relations

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

Opracowanie niezbędne wszystkim zainteresowanym tytułową tematyką. Zawiera kompetentne i przystępne omówienie następujących zagadnień: pojęcie public relations, prawne aspekty public relations, język w public relations, komunikowanie wewnętrzne w organizacji, aspekty psychologiczne PR (w tym obraz siebie), relacje z mediami, public affairs (w tym społeczna odpowiedzialność biznesu), kryzysowe public relations, media społecznościowe, internetowe public relations, relacje inwestorskie, lobbing (różne modele), międzynarodowe public relations (casus Unii Europejskiej), public relations a marketing (zarządzanie relacjami z klientami). Wszechstronne ujęcie problematyki PR.

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Членството на България в Европейския съюз: единадесет години по-късно

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

This book collects scientific papers and reports presented on the conference ‘The Membership of Bulgaria in the EU: Eleven Years Later’ organized by the International Economic Relations and Business Department at University of National and World Economy (UNWE), Sofia, Bulgaria. The conference, held on 19 October 2018, was dedicated to the results of the Bulgarian presidency of the Council of European Union in 2018. It was patronaged by the UNWE Rector Prof. D. Sc. (Econ) Statti Stattev. The keynote speaker at the conference was Lilyana Pavlova, PhD, Minister for the Bulgarian Presidency of the Council of the European Union 2018, the first time Bulgaria chaired the rotating presidency. The authors dedicate their research topics in areas such as: practical results of the 2018 Bulgarian presidency of the Council of EU, contemporary financial issues and trends within EU and the Eurozone, banking trends, the common currency, risk management, Fintech, climate action and climate change, electricity production, Cohesion, competitiveness, multiannual financial framework, migration, social entrepreneurship, corporate identity, marketing efficiency aspects, multicultural projects and stakeholders management, etc.‘The Membership of Bulgaria in the EU: Eleven Years Later’ is an annually organized academic event with the vision to foster open dialogue, offer contemporary research and exchange of ideas between fellow academics, policy makers, businesses, stakeholders and the public.

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Podatki w ujęciu retrospektywnym i perspektywicznym

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

Monografia obejmuje aktualne zagadnienia z zakresu polskiego, unijnego i międzynarodowego prawa podatkowego. W pierwszej części książki rozważania koncentrują się na procedurach, instytucjach i instrumentach podatkowych już zaimplementowanych. Druga część dotyczy niedawno wprowadzonych rozwiązań podatkowych lub parapodatkowych, których skutki dla gospodarki lub społeczeństwa dopiero w przyszłości będą odczuwalne, bądź propozycji rozwiązań podatkowych. Niektóre z poruszanych tematów są obecne w dyskursie naukowym od wielu lat, jednak nie zostały wyczerpane ani nie osiągnięto w ich zakresie konsensusu (np. podatek katastralny czy opodatkowanie ekologiczne) lub dane rozwiązanie ma charakter koncepcyjny w Polsce, podczas gdy w innych państwach zostało już wdrożone (np. podatek od transakcji finansowych). Publikacja jest adresowana do osób zainteresowanych aktualnymi wyzwaniami i trendami w opodatkowaniu na poziomie krajowym, europejskim i światowym, w tym studentów kierunków prawnych i ekonomicznych.

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Polski Ład a opodatkowanie dochodów. Ujęcie prawne, finansowe i ekonomiczne

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

Zmiany w systemie podatkowo-składkowym zaimplementowane w ramach programu społeczno-gospodarczego Polski Ład mają istotne znaczenie w ujęciu mikro- i makroekonomicznym oraz w perspektywie krótko- i długookresowej. Wpływają zarówno na wysokość i podział dochodów podatników, jak i na finanse oraz samodzielność finansową podmiotów sektora finansów publicznych. W monografii zmiany te i ich skutki są identyfikowane i oceniane w trzech perspektywach poznawczych: prawnej, finansowej i ekonomicznej.

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Polityka rachunkowości w kreowaniu wizerunku jednostki gospodarczej I zarządzaniu wrażeniem

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

The purpose of this chapter is to assess how accounting policy can affect the creation of the image of an economic entity generated by the accounting system and presented in published reports, especially financial statements, as well as the possibility of using accounting policy in impression management. The conducted considerations show that the selection of appropriate solutions in the field of accounting policy functioning within the right to choose and the fields of free action allows to create an image of the company favourable from the point of view of a given company. Conscious creating accounting policy of an economic entity and the application of selected principles makes it possible to evoke such an impression on the recipients of reporting information, which may encourage them to make decisions desirable from the point of view of managers.

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Polityka rachunkowości w badaniu sprawozdania finansowego

Author(s): Beata Zyznarska-Dworczak / Language(s): Polish Publication Year: 0

The aim of the chapter is to present the importance of accounting policy in the audit of financial statements. The chapter identifies the basic functions of accounting policy in financial reporting and then refers them to the tasks of a financial auditor during the process of financial audit. After presenting the specifics of the relevant audit procedures relating to accounting policy the chapter shows accordingly the main conclusions of the auditor presented in the audit report. Due to the lack of exhaustive research in the analysed research area of this chapter, the study contributes to reducing the cognitive gap existing in the Polish scientific literature. The considerations presented are of a legislative and theoretical nature, however they may constitute an incentive for further research aimed at showing the role of accounting policy in the practice of financial auditing.

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Pandemic Challenges for European Finance, Business and Regulation. Proceedings of the International Conference EUFIRE 2021

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

The book aims to offer the framework for the main challenges faced within European Union and globally, emphasizing the regulatory perspective for the financial sector in particular, and also for the business sector, in general.

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European Finance, Business and Regulation. Challenges of Post-Pandemic Recovery. Proceedings of the International Conference EUFIRE 2022

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

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European Financial Resilience and Regulation. Proceedings of the International Conference EUFIRE 2023

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

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ЗНАЧАЈ И ИЗАЗОВИ РАЗВОЈА ЗЕЛЕНИХ ФИНАНСИЈА

Author(s): Milan Čupić / Language(s): Serbian Publication Year: 0

To successfully stop the global increase in the temperature of the earth’s surface below 1.5oC above the level before the industrial revolution, a global transition is necessary, that is, comprehensive changes in all economic activities and entities. To finance this transition, rapid decarbonization and reallocation of capital at the global level and harmonization of the financial sector with the goals of the Paris Agreement are necessary so that every financial decision is made with respect to climate change. Serious joint efforts are being undertaken by many financial institutions, such as those involved in the Glasgow Financial Alliance for Net Zero (GFANZ) which have committed to using science-based guidelines to reach net zero by 2050. The aim of this paper is to point out the importance and challenges of the development of green finance, especially in relation to the regulatory framework and green financial instruments. As a rapidly developing field, green finance is characterized by a wide range of different regulations, principles, standards, frameworks, guidelines and other requirements that should contribute to aligning with sustainability goals, defining green finance practices and avoiding unclear or insufficiently substantiated green claims. Greenfinancial instruments should contribute to the protection of the environment, and they can appear in the form of funds from international financial institutions, multilateral development banks, commercial banks and other financial institutions, as well as funds collected through the issuance of green financial instruments.

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Factors influencing consumer trust in sharing economy platforms—a comparative study of Polish and Moroccan consumers

Author(s): Wiktoria Rakowska,Zakaria Talouni / Language(s): English Publication Year: 0

Purpose: The study aims to define the significance of trust and identify consumers’ trust-building factors in sharing economy platforms in two different cultures. Design/methodology/approach: The study used a narrative literature review and exploratory primary qualitative research—focus groups, providing an in-depth insight into the perception of trust in the sharing economy in Poland and Morocco. Findings: Eight factors are crucial in the trust-building process toward sharing economy platforms. For Polish consumers, functional elements such as customer service or service provider reputation standards are critical in building trust, unlike Moroccans, who value the platform’s reputation the most. Research limitations: The study’s focus group size and the possibility of being influenced by other participants’ responses may limit the generalizability of the results. Practical implications: The research stresses the importance of the cultural context in the trust-building process. It may help the sharing economy platforms to customise their offers for consumers coming from different cultural backgrounds, gain their trust and make them feel secure. Originality and value: The study provides new insights into consumers’ perception of trust determinants in two different cultural contexts and contributes to the ongoing discussion on the importance of trust in the sharing economy.

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Instytucjonalne i historyczne wymiary dyskusji o ekonomii i gospodarce

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

Ekonomia instytucjonalna stała się ostatnio nie tylko popularnym podejściem badawczym, ale wręcz w niektórych obszarach nauk społecznych dominującym paradygmatem (…). Naukowcy badają instytucje gospodarcze i całe złożone zbiory instytucji, które warunkują i kształtują mechanizmy lub organizacje, takie jak „rynki” lub ﬁrmy. Analizują także instytucje zapewniające społeczne warunki funkcjonowania gospodarki, których przykładami są zarówno kodeksy prawne, jak i normy kulturowe. Wreszcie – badają wpływ gospodarki na nieekonomiczne wymiary społeczeństwa, w tym na przykład na systemy polityczne. Polska myśl instytucjonalna, wpisując się w ten globalny dyskurs, może również kształtować kierunki interpretacji zjawisk społeczno-gospodarczych, pokazując konsekwencje dokonywanych wyborów w szerokim, ale uwarunkowanym lokalnie i historycznie kontekście instytucjonalnym. Z wprowadzenia do książki.

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Instytucjonalne paradoksy. Dlaczego dobre intencje dają złe efekty w skali państw i przedsiębiorstw i jak temu zaradzić?

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

The main goal of the chapter is to present the concept of institutional paradox. Innovations, hypercompetition and growing social demands create an increasingly dynamic and complex environment. In this situation, the paradox becomes an important concept facilitating the understanding and management of contemporary organisations. Traditional organisation theory assumes that science allows us to objectively discover the truth and formulate recommendations for politicians and managers. The concept of paradox assumes that knowledge and understanding arise from the confrontation of opposing but coexisting dynamic forces in social contexts. Paradox helps in accepting different views and supports tolerance for diversity. The chapter consists of four parts, which present: the concept of paradox, the institutional perspective, the paradoxes of macroeconomic development and the paradoxes of enterprise development.

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Instytucje w aspekcie koncepcji społecznej odpowiedzialności biznesu

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

An effective institutional system has a direct impact on the efficient functioning of the Corporate Social Responsibility (CSR) concept. It also helps reduce uncertainty and disruptions in the flow of information. The aim of the study is to prove that an efficient institutional system determines the optimization of the implementation of the CSR idea. There search methods used in the work are primarily critical literature studies, the hermeneutical method (striving to interpret texts in accordance with the intentions of their authors), logical and semantic analysis, conceptualisation (introducing and defining concepts), the principle of Occam’s razor (simplicity of argument, avoiding issues that are not necessary to solve the problem). The analyses carried out in the text show that effective institutions influence the level of implementation of the CSR idea and that the CSR concept then has a chance to be found not only in the sphere of intellectual disputes, but also in the sphere of interest of representatives of state institutions.

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