Real estate practice and security concerns in Nigeria: the role of smart technologies/artificial intelligence

Author(s): Christian Osita Ifediora / Language(s): English,Bulgarian Publication Year: 0

The security situation in Nigeria over the years been such that is alarming and no doubt that this ugly challenge of insecurity has affected all the sectors of the economy including the real estate sector while investment in same was seen to affected negatively. This study focused on smart technologies (ST) and artificial intelligence (ST) and their relation to security and real estate practice. It focused on firms/individual efforts aimed at providing security. In other words their commitment to security concerns. The methodology is purely descriptive and the population includes that of Estate Surveyors and Valuers in professional practice. The questionnaire administration was basically via social media. The study defined artificial intelligence and smart technology and what it should encompass in respect to real estate practice. It identified various security measures and modern technologies that have been deployed to enhance real estate practice. More importantly, it noted that there is noticeable level of awareness and application of AR and ST. The study recommends collective effort and more on individuals and as well firms capacity in ensuring security of all sectors of life.

Çalışma Yaşamında Bilgi Uçurma (Whistleblowing)

Author(s): Gül Bilen / Language(s): Turkish Publication Year: 0

Whistleblowing is defined as the conscious revealing and disclosure of unethical or criminal situations occurring within the organization by the member or members of the organization (Cross and Tiller, 1998). The concept of whistleblowing has gained importance with the emergence of scandals in large and powerful enterprises, institutions and organizations, especially in recent years. Organization members who engage in whistleblowing behavior may naturally conflict with their organizations, other organization members and managers and remain silent. In this silence, unjust, unfair and illegal situations in the organization can become widespread (Near and Miceli, 2013). Therefore, whistleblowing is protected by different laws in different countries in order to support the members of the organization to take action without hesitation (Kaptein, 2011). However, in order for whistleblowing to be implemented and carried out effectively in the organization, the members of the organization must know the internal politics and ethical rules well and be knowledgeable and conscious about this issue (Miceli and Near, 1992). As a result, the concept of whistleblowing is an extremely important concept in terms of revealing unfair and erroneous situations in organizations and ensuring justice within the organization. However, members of the organization must be careful and act in accordance with the law when deciding whether or not to engage in whistleblowing. In this book chapter, information about the emergence of the concept of whistblowing, its reasons and its importance in terms of working life will be given.

İş Hayatında Temaruz

Author(s): Ebrar Ilıman Yaltagil / Language(s): Turkish Publication Year: 0

The concept of malingering, which means false illness, is not only an issue that should be addressed by the field of psychiatry, but also an important issue that should be examined for businesses. This concept, which is difficult to detect, is seen as a situation where employees take shelter in order to escape from work. The concept of malingering, which is defined as consciously pretending to be sick, exaggerating or triggering the disease for an identifiable secondary gain, has become an important problem in business life within the framework of its causes and effects. Malingering in business life can be due to personal reasons as well as to reasons arising from the business environment. Many empirical studies show that malingering; health complaints, perceived workload, working conditions, ergonomic defects, negative employee-manager and employee-employee relations, health status of individuals, age, migration history, job and income satisfaction, size of the institution they work for, and existence of a fixed-term employment contract. reported to be significantly related to its properties. The effects of malingering are manifested in the form of turnover, continuous payment of absent employees, inadequate use of labor, productivity losses, customer dissatisfaction, increased administrative costs, high turnover costs, reductions in workforce morale, and heavier workloads. The increase in malingering is not only harmful to organizations in the long run, but also brings a burden to the state and society. Despite all this importance of the subject, it is seen that studies in the field of health are intensively carried out, although scientific statistics on malingering in enterprises cannot be reached. In this context, it is thought that it is important to know the concept in detail.

Oszustwa związane z VAT. Ewolucja oszustw typu MTIC

Author(s): Łukasz Pastuszka,Dariusz Strugliński / Language(s): Polish Publication Year: 0

Purpose: The purpose of the chapter is to present the subject of VAT fraud, with particular em-phasis on MTIC fraud, and to present the evolution of fraud over the years. Discussion of fraudpatterns, fraud participants, goods used in VAT fraud as well as tax fraud mechanisms will allowto understand both the changes that occur in VAT fraud and why VAT fraud is still a challenge forEU Member States.Design/methodology/approach: To achieve the purpose, the opinions of tax law experts, informationprovided by the Ministry of Finance and the National Revenue Administration, published documentsof the European Commission and organizations dealing with detecting and combating VAT fraudwere used. The chapter was also based on the case law of the Court of Justice of the European Union(CJEU) and national administrative courts.Findings: Based on the analysis, it can be concluded that VAT fraud, in particular MTIC fraud, stilloccurs and has a significant impact on the VAT gap. Criminals organizing VAT fraud modify boththe fraud schemes and the goods or the number of participants in the crime fraud. Knowledge aboutVAT fraud and its evolution is useful not only for the National Revenue Administration but also forhonest taxpayers who want to avoid being involved participating in a fraud.

Metody ograniczania luki VAT

Author(s): Arkadiusz Bernal / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to review and evaluate actions taken to reduce the VAT gap. Design/methodology/approach: The review of actions was conducted taking into account the various causes of the gap, including the carousel frauds in particular, but also the abuse of the subjective exemption, the unregistered sales to consumers, the consumer imports of goods ordered online, the electronic services provided by entrepreneurs located in third countries, the illegal application of a reduced tax rate and smuggling. Findings: The actions taken by public authorities to reduce the VAT gap show that in Poland in recent years much has been done to effectively reduce the range of the gap. Among the measures taken were: educational campaigns, creation of public taxpayer registers to verify current and potential contractors, the introduction of split payment method, increased sanctions for the VAT frauds, including those imposed on tax representative, the abandonment of the exemption for imports of low-value goods and the obligation to recognize such imports through so-called electronic interfaces, and the change of quarterly reports to monthly for taxpayers starting their business. Many actions involve new technologies, such as issuing structured electronic invoices, recording sales to consumers on online cash registers, the obligation to provide consumers with the opportunity to make cashless transactions, and the mandatory submission of monthly VAT settlement reports electronically. Digitalisation causes a significant increase in the scope of data at the disposal of the tax administration as well as acceleration of their circulation. Both changes assisted by the centralization of tax administration and the use of artificial intelligence significantly hinder tax frauds.

Dochowanie należytej staranności na gruncie VAT w dobie cyfryzacji

Author(s): Dariusz Strugliński / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to present the possibilities of using IT tools and databases by a taxpayer exercising due diligence. The most important circumstances that will be taken into account by tax officials in the assessment of entrepreneurs’ activities in VAT settlements are presented in the document Methodology for assessing due diligence by buyers of goods in domestic transactions, which is why this document is presented in this chapter. Selected IT tools and databases are also discussed useful in verifying contractors and transactions. Design/methodology/approach: To achieve the purpose, the documents published by the Ministry of Finance was used. In addition, information available on the Internet about search engines and databases was used. Information obtained during various meetings and trainings with taxpayers was also used. Findings: Based on the analysis, it can be concluded that the taxpayer can verify the contractor and partly the transaction using publicly available databases and IT tools. For a taxpayer who wants to exercise due diligence, it is useful to know the Methodology and know about the available sources of information and how to use them.

Wpływ przyjętej polityki rachunkowości na wyniki analizy finansowej – decyzje jednostek w warunkach niepewności

Author(s): Zofia Wierzbińska,Marek Wierzbiński / Language(s): Polish Publication Year: 0

The purpose of this paper is to present the impact of the adopted accounting policy and its impact through the financial statements on the results of the financial analysis—by influencing the base data used in this analysis. The issues presented in the paper are issues in the area of individuals’ decision-making allowed by law—and they still provide the entity with tools to improve its “financial image”. Deliberate, aggressive data distortions would have a far-reaching impact.

Rentowność przedsiębiorstw w warunkach niepewności – analiza z wykorzystaniem sieci neuronowych

Author(s): Dawid Szutowski / Language(s): Polish Publication Year: 0

The purpose of this chapter is to identify the effects of the selected macroeconomic variables on the profitability of enterprises. A neural network, specifically a multilayer perceptron, was used to analyse the data. The input layer included three macroeconomic variables (unemployment rate, real disposable income and wages), and the output layer included the target variable, i.e. net return on assets (ROA). Sensitivity analysis was also performed. The study used data for almost 6,300 enterprises representing 21 sections specified in the Polish Classification of Activities. The analysis indicated that the most important variable in the context of shaping ROA is the dynamics of the average monthly gross real wage in the national economy. The second most important factor is the unemployment rate, and the least important is the dynamics of gross real disposable income. The paper attempts to fill the research gap concerning the effects of macroeconomic variables on company profitability.

Przyczyny i skutki zatorów płatniczych w przedsiębiorstwach w sektorze B2B w Polsce i krajach europejskich

Author(s): Agata Sierpińska-Sawicz / Language(s): Polish Publication Year: 0

The aim of the article was to analyse overdue invoice payments that generate payment backlogs and their economic consequences. Based on the data taken from the European Payment Index Reports, the analysed period was divided into two sub-periods: 2016–2019 and 2020–May 2023. The level of payment backlogs in the first period was mainly affected by internal factors—instruments of the trade credit policy, such as dates and forms of invoice payment and precautions undertaken against the risk of loss of receivables. From 2020, the increase in payment backlogs was caused by macro factors such as the economic situation, the level of inflation and interest rates or exchange rate policy. The negative effects of payment backlogs, such as additional costs of penalty interest, debt collection costs, deterioration of financial liquidity, loss of income, problems with staying on the market, limited implementation of innovations and development, redundancies and the lack of new hires after 2020 have clearly intensified. On a macro scale, they will be one of the causes of the economic slowdown.

Grzeszne spółki: synteza 15 lat badań teoretycznych i empirycznych

Author(s): Paweł Niszczota / Language(s): Polish Publication Year: 0

In the narrowest sense, sin stocks are shares in companies engaged in the production of alcohol, tobacco, or gambling. Starting with the article by Hong and Kacperczyk (2009), they have been attracting an increasing interest from researchers. In this article, I attempt to synthesize recent theoretical and empirical work on morally controversial companies, by presenting (1) differences in the way sin stocks are defined, (2) work on estimating the sin stock premium, (3) determinants of propensity to invest in sin stocks, and (4) studies analysing selected cases in which sinful investments can be perceived differently. These could include (a) delegating investment decisions to fund managers who have behaved nobly in the past, (b) delegating decisions to algorithms, and (c) short-selling sin stocks. Additionally, I present several potential directions for researchers interested in sin stocks.

MEAT AND MEAT PRODUCTS AS SOURCES OF PARASITIC INFECTIONS FOR 2012-2021

Author(s): Kalina Stoyanova,Tatyana Cvetkova,Jaklina Cvetkova / Language(s): English Publication Year: 0

THE TEXTILE INDUSTRY IN BULGARIA

Author(s): Radoslav Radev,Velichka Marinova / Language(s): English Publication Year: 0

CHALLENGES FOR THE AGRI-FOOD SECTOR TO REDUCE GREENHOUSE GAS EMISSIONS

Author(s): Damyan Kirechev / Language(s): English Publication Year: 0

The report examines changes in the dynamics of greenhouse gas (GHG) emissions from agrifood production in Bulgaria, focusing on the production of cereals and food of animal origin. Emissions reductions are mostly due to production reductions, but modern practices are needed to transform production relations in the agrifood sector in order to reduce GHG emissions. The food sector must increase its responsibility in relation to climate change, but this requires the introduction of circular models, the development of the bioeconomy and carbon farming.

Sustainable food production and processing—sustainable agriculture and biotechnological approaches in food chain

Author(s): Daniela Gwiazdowska,Katarzyna Marchwińska,Krzysztof Juś / Language(s): English Publication Year: 0

The current trend of the increasing human population as well as the evolution of consumption patterns, increasing food demand and growing amounts of food waste influence changes along the entire food chain, from agricultural systems and natural resources to processing. It is worth underlining that the agri-food industry is considered one of the most important sectors of economic development in the world. However, the increased demand for food is depleting natural resources, causing soil erosion, landscape biodiversity loss and environmental pollution worldwide, creating new challenges for food security and sustainable food production. Therefore, sustainable agriculture and new technologies and approaches play an increasingly significant rolein reducing negative environmental impacts while ensuring food safety. It stays in line with the model of food production development promoted by the Food and Agriculture Organization of the United Nations, according to which sustainable agriculture means the production of healthy, high-quality food in an environmentally friendly way, caring for animal welfare and protecting biodiversity, as well as ensuring income for farmers. This approach is also consistent with many concepts focused on the issue of sustainable, eco-friendly food production, such as development of sustainable agriculture, the One Health concept, Climate-Smart Agriculture, the European Green Deal and the Farm to Fork Strategy, strongly emphasising efforts to create a healthier and more sustainable food system.

Digitalisation in agri-food sector

Author(s): Krzysztof Wójcicki,Justyna Górna,Ewa Sikorska / Language(s): English Publication Year: 0

The progress of the Fourth Industrial Revolution (called Industry 4.0) is driven by the development of cutting-edge digital technologies. Digital transformation is changing not only the manner of production, but also the definition of quality and the manner of quality management. The idea of Quality 4.0 refers both to the development of new technologies for quality assurance and control, as well as to changes in the culture of quality management. Industry 4.0 technologies are increasingly used in food production, leading to the development of Agri-food 4.0. They serve, for example, to control and implement production using automatic machines and robots. Invasive or remote sensors are used to monitor the environment, crops, farming conditions, processing operations and products throughout the entire supply chain. The use of the Internet of Things, artificial intelligence, big data and cloud computing enables advanced planning, control and optimisation of production. The use of digital technologies in the agri-food industry positively affects the quality and safety of food and has a positive impact on the efficiency of enterprises. At the same time, digital transformation is an opportunity to develop sustainable practices throughout the food supply chain. In this chapter, we present the idea of Industry 4.0 and Quality 4.0 as well as examples of the use of digital technologies in the agri-food sector.

Packaging supporting food sustainability

Author(s): Mariusz Tichoniuk,Karolina Wiszumirska / Language(s): English Publication Year: 0

The chapter generally presents a new approach to the design of packaging and packaging materials that supports food sustainability. Concern for environmentally friendly packaging and packaging materials drives the development of their design for recycling and increasing popularity of reusable packaging. Food sustainability is also one of the main prerequisites in the packaging optimum approach and ensuring product accessibility via its packaging applied in the supply chain. Active packaging systems allow for extending the shelf life of food, and intelligent packaging supports the reduction of food waste and losses. Modern solutions for automatic data collection, such as RFID tags and geolocation systems, can also support the management of data on food products in logistics. The chapter presents successively new approaches to packag ingdesign, design for recycling, reusable packaging, and smart packaging solutions supporting food sustainability.

Food labelling system—consumers’ perspective

Author(s): Katarzyna Włodarska,Katarzyna Pawlak-Lemańska,Maria Sielicka-Różyńska,Urszula Samotyja / Language(s): English Publication Year: 0

The information placed on labels is intended to serve consumers by providing them with information about composition, nutritional quality and shelf life of food products as well asto promote waste-prevention behaviour and support sustainable food systems. Even though consumers declare interest in the information on labels, their knowledge of the composition and nutritional value of the products and understanding of this information (e.g., nutritional factstable, minimum durability date: “best before”, and “use by” date) is often insufficient. European and international health institutions and societies are now placing great emphasis on developing clear and comprehensive information to consumers about the properties of food products and their impact on health, using legislative instruments and recommendations. The aim of this chapter is to discuss the latest research showing how food labelling can support consumers in their healthy and sustainable purchasing decisions.

Komunikowanie polityki rachunkowości – nowe trendy

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

The purpose of the chapter is to discuss new trends in communicating the accounting policy in entity financial raports. The concept of the “plain language” is presented and different initiatives of national and international accounting organizations aiming at improving the effectiveness of communication in financial reporting, especially in the area of narrative disclosures. The case study of the LPP company for the period 2005–2023 illustrates the scope and forms of communicating the accounting policy in the financial statements.

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.

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.