Perspective ale dezvoltării inteligente în oraşele dunărene

Author(s): Andreea Catalina Popa / Language(s): Romanian Publication Year: 0

The concept of smart growth appeared in the mid-1990s in the United States of America. The notion of a smart city emerged later, referring to how a city can favor the use of information technology. In Romania, the number of smart growth initiatives has continuously increased in recent years. Currently, there are such projects in both large and small cities. This research aims to analyze the implementation stage of smart growth initiatives in three Danube cities: Galati, Brăila and Tulcea.

FOG ON THE BALTIC: RUSSIA’S AND CHINA’S INFLUENCE IN THE REGION

Author(s): Edward Lucas / Language(s): English Publication Year: 0

Russia and China are both superpowers. They are not allies, and they are not rivals, but they have overlapping aims, occasionally similar tactics – and wildly differing resources. In both countries, all policy, internal and external, stems from the overriding goal of regime stability. China regards the West as a threat to its economic development and political sovereignty. The Kremlin too sees the West, particularly the European Union (EU) and NATO, as illegitimate constraints on its decision-making, and as potential instigators of ‘colour revolutions’ that will exploit Russia’s ethnic, religious, political, and other fissures.

УСТОЙЧИВО РАЗВИТИЕ И НАЦИОНАЛНИЯ ПЛАН ЗА ВЪЗСТАНОВЯВАНЕ И УСТОЙЧИВОСТ – ПРЕДИЗВИКАТЕЛСТВО ПРЕД СТРОИТЕЛНИЯ БРАНШ

Author(s): Yachko Ivanov / Language(s): Bulgarian Publication Year: 0

The beginning of the 21st century was faced with the demands of the technical revolution 4, environmental problems and ensuring sustainable development. This situation is caused by the extremely rapid growth of the human population and the enormous use of natural resources. At the same time, over the past three years, the COVID-19 pandemic has slowed down the countries' economic development. To restore countries' economies, Recovery and Sustainability Plans have been proposed. The report aims to show and analyze the challenges facing the construction industry regarding the implementation of the National Development and Sustainability Plan.

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.

Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego

Author(s): Sławomira Kańduła / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to assess instruments that compensate local government units (LGUs) for the loss of income from shares in personal income tax and shares in corporate tax in connection with changes in these taxes as a result of Polish Deal program. The assessment was made from the point of view of the financial independence of local government units. Design/methodology/approach: The paper begins with outlining the changes in state income taxes in Poland. The next section concerns the method of assessing the “foreign” income of LGUin the context of financial independence. Then the instruments that compensate local government units for the loss in tax revenues were discussed and their assessment was made from the point of view of the financial independence of LGU. Findings: The following consequences of Polish Deal for LGU can be identified: 1) decrease in tax revenues, 2) deterioration of the structure of budget revenues (increase in the share of “foreign” revenues), 3) establishment of “rescue” instruments in the form of a subsidy development part and changes in the allocation of revenues from shares in state taxes. The financial consequences of the changes brought about by Polish Deal vary depending on the level of local government. The municipalities, including cities with poviat status, will feel them most acutely, as they have the highest share in personal income tax. The mechanism of dividing the development part of subsidy favors some local government units because it relates to the population size and not the actual loss of income from shares in state taxes. Instruments compensating the loss of income of LGU in connection with Polish Deal limit the financial independence of LGU and deepen the lack of transparency in the redistribution of income in the public finance sector in Poland.

Privire de ansamblu asupra monitorizării progresului dezvoltării durabile

Author(s): Simona-Rodica Şoldan / Language(s): Romanian Publication Year: 0

From the emergence of the concept of sustainable development to the present day, this model of development has been a global policy with economic, social and environmental implications, of major importance for our common good. Achieving sustainable development goals requires a holistic, long-term approach. The realization of the sustainable development vision and the monitoring of progress are based on indicators of achievement that need to be linked to specific actions over a time horizon. Identifying the right indicators and interpreting them is crucial. This paper provides an overview of the challenge of measuring indicators for monitoring progress on sustainable development and is a starting point for future in-depth analysis of the indicators associated with the 17 SDGs and the criteria for their selection.

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.

Public Investment in the Field of Higher Education in Bulgaria. Optimization of the Financial Policies Concerning the Education System in the Country

Author(s): Darina Neycheva / Language(s): English Publication Year: 0

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.

Жизненият стандарт като критерий за провеждането на успешна икономическа политика в България

Author(s): Yana Stoencheva / Language(s): Bulgarian Publication Year: 0

Thе present report has a goal to reveal the territorial differences in the living standards of the population in the districts of the country. To achieve this goal, various indicators are used that reflect the material well-being of the population. The results of the study show that the country has a sustainable economic policy leading to an increase in living standards.

Релевантни аспекти на методологията по вътрешен одит в публичния сектор

Author(s): Slavcho Zlatkov / Language(s): Bulgarian Publication Year: 0

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.

Методът Lean Six Sigma – алтернатива за оптимизиране на процеси във въоръжените сили

Author(s): Atanas Viktorov / Language(s): Bulgarian Publication Year: 0

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

Разграничаване и взаимодействие между програмите FMF, FMS и подхода за директни търговски продажби в контекста на съюзната отбрана

Author(s): Desislava Yosifova / Language(s): Bulgarian Publication Year: 0

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.

Процедурите – фундамент за осъществяване на кризисно управление

Author(s): Dimo Ginev / Language(s): Bulgarian Publication Year: 0

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.

Определяне вероятността за настъпване на рисково събитие в информационните системи в Република България и други страни

Author(s): Dyanko Hubenov,Chavdar Shehov,Petya Zheleva / Language(s): Bulgarian Publication Year: 0

Analyzing the probability of a cybersecurity risk event occurring is essential to reducing the likelihood and severity of cyberattacks. This report examines data to assess the likelihood of a risk event occurring in cybersecurity systems in the Republic and around the world. Although the results are trends rather than exact representations of the total number of attacks, they provide valuable guidance for improving cybersecurity. The deep insights that are gleaned from analyzing the information can be unexpected, helping us see things in new ways or understand connections we hadn‘t noticed before. In the context of cybersecurity, this can help us prevent attacks and improve the protection of information systems.

Управление на иновационното развитие на отбранителната индустриална база

Author(s): Ivaylo Yotov / Language(s): Bulgarian Publication Year: 0

The management of innovation activity as a factor for the development of the defense industrial base is considered. The emphasis is placed on strategic management, as a new concept for the Bulgarian business environment to increase competitiveness and create management tools to turn these strategies into current production and business plans to be implemented in practice.

Ефективност на разходите за отбрана и общественият интерес към сектора

Author(s): Katya Peycheva / Language(s): Bulgarian Publication Year: 0

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.

Отбранителните разходи в съвременната среда за сигурност

Author(s): Katya Peycheva / Language(s): Bulgarian Publication Year: 0

The presented report discusses the defence expenditures in Bulgaria and worldwide. International relations are made, both with NATO countries and with other countries, emphasizing the main trends in defence spending in different regions of the world.

Новата цифрова парадигма в икономиката

Author(s): Svetoslav Velkov / Language(s): Bulgarian Publication Year: 0

The transition from a post-industrial economy to a digital economy is presented as a major trend in world economic development at the beginning of the 21st century. The relationship and conditioning of the term “digital economy” with related concepts is traced and it is emphasized that the digital economy creates new opportunities for growth and well-being, but is also associated with many challenges. The digital economy is emerging as a generalizing concept, which is reduced not only to new digital technologies, but also to significant changes in the traditional rules of doing business, in new manifestations of classical economic laws. The expansion of the digital economy thus has major strategic implications for productivity growth and global GDP.

Mechanizm granicznego podatku węglowego (CBAM) w Polsce

Author(s): Patrycja Niemczyk / Language(s): Polish Publication Year: 0

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.

Zakończenie

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish Publication Year: 0