Oszustwa związane z VAT z udziałem platform cyfrowych

Author(s): Jan Sarnowski,Paweł Selera / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to outline the specifics of VAT taxation in the e-commerce sector and to present the legislative measures implemented by both Poland and the EU in order to reduce the tax gap in this area. Design/methodology/approach: The authors analyse the recent changes in the field of EU and national law aimed at counteracting VAT fraud in the area of new distributions channels of goods and services. The authors present new legal solutions, especially those addressed to online platforms, and examine their impact on the e-commerce market. The effectiveness of legal solutions is illustrated by data and statistics provided by the National Revenue Administration. Findings: Statistical data prove the effectiveness of the adopted legislative changes. Not with standing above the EU Commission’s new legislative proposals are presented and aimed at more effective transparence and compliance in this sector.

Ewolucja raportowania zrównoważonego rozwoju przedsiębiorstw w odpowiedzi na zmieniające się oczekiwania informacyjne interesariuszy

Author(s): Andrzej Niemiec,Wanda Skoczylas / Language(s): Polish Publication Year: 0

Reporting is a vital management and communication tool for businesses to engage with stakeholders. Stakeholders expect reports of high quality, primarily those containing decision-relevant information, faithfully reflecting the presented content. The pursuit of effective sustainable development strategies has led to various changes, including institutional and capital market changes, as well as changes in the functioning of businesses. A company’s success is now expressed in economic sustainability, social responsibility, and environmental responsibility, which determine management tasks and the measurement and reporting of the company’s multidimensional results to stakeholders. This issue gains particular importance due to the expanding circle of significant company stakeholders whose success is intertwined with the organization’s competitiveness in the market. The chapter aims to present the evolution of non-financial reporting toward sustainable development reporting in light of changing informational expectations of stakeholders and supporting legal regulations. The research methodology used in the study is an argumentative method (Betti, 1955) and hermeneutic method (Betti, 2022). The study is interdisciplinary, combining several fields of social sciences, including economics and finance, social communication and media sciences, management and quality sciences, as well as legal and sociological sciences. The results of the conducted research confirmed that stakeholder information expectations toward organizations change in accordance with evolving environmental conditions and increasing complexity. To meet these expectations, various actions are taken to develop suitable methodological solutions. Legislative changes are also essential, in line with the monological stakeholder theory approach. The goal of legislative changes is to ensure comparable, reliable, and significant informationusing information technologies regarding the implementation of sustainable development strategies. Controlling ESG (Environmental, Social, Governance) risks control prevents costly consequences.

Thoughts in Cultural Awareness, Communication Skills and Vocabulary for International and China Focused Business Deals and Exchanges in the Contexts of a Complex Global System and the Belt and Road Initiative: Personal Statements by ECUPL Students

Author(s): Asen Velinov / Language(s): English Publication Year: 0

Global business and other activities of Chinese enterprises and stakeholders have been increasing in number, variety and significance – against the backdrop of the crucial importance and attractiveness of the Chinese market for MNCs and new actors from BRI countries, and overall ever more interconnected and complex global environment (further complicated by the pandemic and various other developments in the past years) and also influenced by landmark initiatives such as 17+1 (which constantly evolved) and the Belt and Road – of high importance to China but somewhat of a mystery to non-Chinese stakeholders. Communicating internationally in English in ways that achieve intended objectives is crucial but often affected by the widespread use of cliches and expressions that are not optimized to “speak” to the intended audience. Beyond examples from my practice, Chinese publications in English and foreign publications about Chinese business activity and the Belt and Road Initiative and identifying key differences between them, the negative outcomes they lead to, pointing out some communication and culture gaps and propose some solutions, I also look at straightforward primary examples – the Personal Statements prepared by over 200 ECUPL seniors. Global business and other activities of Chinese enterprises and stakeholders have been increasing in number, variety and significance – against the backdrop of the crucial importance and attractiveness of the Chinese market for MNCs and new actors from BRI countries, and overall ever more interconnected and complex global environment (further complicated by the pandemic and various other developments in the past years) and also influenced by landmark initiatives such as 17+1 (which constantly evolved) and the Belt and Road – of high importance to China but somewhat of a mystery to non-Chinese stakeholders. Communicating internationally in English in ways that achieve intended objectives is crucial but often affected by the widespread use of cliches and expressions that are not optimized to “speak” to the intended audience. Beyond examples from my practice, Chinese publications in English and foreign publications about Chinese business activity and the Belt and Road Initiative and identifying key differences between them, the negative outcomes they lead to, pointing out some communication and culture gaps and propose some solutions, I also look at straightforward primary examples – the Personal Statements prepared by over 200 ECUPL seniors.

POSTRATNI/GENOCIDNI EKONOMSKI OPORAVAK I RAZVOJ SREBRENICE ‒ NAUČENE I NENAUČENE LEKCIJE ‒

Author(s): Kadrija Hodžić / Language(s): Bosnian Publication Year: 0

Ni nakon više od dvije decenije u Srebrenici, ali manje-više i u svim povratničkim mjestima, ne samo da nije izrađen i primijenjen održivi model ekonomskog oporavka i razvoja već je ostao nerazjašnjen sam koncept postratni/genocidni ekonomskog oporavka. I pored zvanično promoviranog i izdašno donacijski podržanog procesa ekonomske obnove, na sceni su krajnje nepovoljna demografska, socijalna i ekonomska kretanja u ukupnom postratnom periodu. Naravno da se zbog toga otvaraju brojna pitanja ovakvog neuspjeha – od ponovnog preispitivanja samog pojma ekonomske obnove do niza „nenaučenih lekcija” iz dvadesetogodišnjeg procesa ekonomske obnove u ovoj općini.

Meat alternatives—market and cunsumption

Author(s): Iga Rybicka,Karolina Bohdan,Przemysław Łukasz Kowalczewski / Language(s): English Publication Year: 0

Elimination of animal-based products, often related to a vegetarian or vegan diet, is one of the most popular nutritional trends observed around the world. This chapter provides an overview of the assortment, market and consumption of various meat alternatives. Products replacing meat are made of various types of (mostly) plant-based raw materials including pulses/legumes, cereal proteins (mainly gluten), oilseeds, fungi (edible mushrooms) and algae; however, cultured meat and edible insects are also described. The market of meat alternatives was estimated at USD 10,11 billion in 2022 and is expected to grow at a compound annual growth rate (CAGR) of minimum 15% by 2030. Europe has the largest share (52%) of the global market followed by North America (27%), Asia Pacific (12%), Latin America (6%) and Middle East and Africa (4%). The top producers are Beyond Meat, Boulder Brands, Hain Celestia, Nestlé, Garden Protein International, Vivera, Lightlife Foods, Woolworths, Naturli’ Foods and Sainsbury’s. Despite the fact that vegetarians and vegans constitute 6.4% and 6% of global consumers, respectively, more and more people are willing to either reduce the consumption of meat (62%) or animal-origin (42%) products. This is due to the fact that the consumption of meat-free products plays a role in sustainable development considering multiple health, economic and environmental issues.

Shaping sustainable food consumption attitudes: Bibliometric literature review

Author(s): Natalia Gluza,Doris Antczak,Marcin Gurtatowski / Language(s): English Publication Year: 0

Sustainable food consumption is a crucial aspect of achieving a sustainable future. However, changing people’s attitudes towards food can be a difficult task. In this article, we will conduct a bibliometric literature review to explore the current state of research on shaping sustainable food consumption attitudes. The study uses a sample of 922 papers in various bibliometric analyses. The authors use citation and collaboration analysis to determine the most significant authors and journals, and examine the relationships between the main authors and institutions. Next, they conduct content analysis, using bibliographic coupling, to determine the main areasof research within sustainable food consumption attitudes. The chapter attempts to identify the most important authors, journals and trends in each field.

Household food waste—the origin, level, structure and methods of prevention

Author(s): Bartłomiej Pierański,Luboš Smutka / Language(s): English Publication Year: 0

Food waste is one of the major problems that humanity needs to solve. The gargantuan amount of food wasted each year, estimated at around 1 billion tonnes, creates a range of environmental, economic and ethical problems. Unfortunately, food is wasted to the greatest extent by households. To a lesser extent, food is wasted by producers or intermediaries. Therefore, the aim of this article is first and foremost to identify the causes of food waste by households. To do this,a conceptual framework has been adopted. It assumes that household food waste originates in three predictable stages—when shopping, storing and serving. In other words, households waste food because they do not prepare the food they purchase, they do not serve the food they prepare, and they do not consume the food they serve. The considerations in the paper are based on the available literature and secondary data.

Surplus food redistribution systems as a food waste prevention tool

Author(s): Barbara Borusiak,Blaženka Knežević / Language(s): English Publication Year: 0

The main objective of this chapter is to present solutions designed in order to redistribute surplusfood as a food waste prevention tool. Food surpluses are generated both in supply chains andin households. This chapter presents the surplus food redistribution system structure in terms of entities included into it. Three main types of SFRS institutions will be presented: food banks operating both as front-line and warehouse entities, social supermarkets and food sharing systems, which work as initiatives based on some premises (physical places) where food may beleft and taken from, as well as initiatives operating thanks to Internet platforms. Three categories of these platforms are characterised in this chapter: the “sharing for money” model, which is primarily a B2C for-profit model to reduce waste and, at the same time, generate revenue, the “sharing for charity” model in which food is collected and given to non-profit organisations, and the “sharing for the community” model which is a B2C or C2C model where food is shared amongst consumers.

Polityka rachunkowości w zakresie ładu korporacyjnego zrównoważonego rozwoju

Author(s): Joanna Błażyńska / Language(s): Polish Publication Year: 0

Corporate governance describes the principles, relationships and processes under which an entity is managed and its management bodies are controlled. The aim of the chapter is to assess the accounting policies of listed companies from the point of view of their compliance with good corporate governance practices for sustainable development. Using the source analysis method, the essence and legal basis for shaping corporate governance policy are presented. During the empirical study, five main thematic areas of non-application of corporate governance principles by companies listed on the Warsaw Stock Exchange in the WIG-ESG index were identified: (1) diversity policy towards the management board and the supervisory board, (2) reporting of ESG areas, (3) organization of the general meeting meetings, (4) remuneration of the supervisory board and managerial shares, (5) organization of internal audit.

Съвременната инфлация и новата концепция за икономическа сигурност

Author(s): Tatiana Hubenova / Language(s): Bulgarian Publication Year: 0

The report examines the specifics of modern inflation in the context of the paradigm shift for economic growth. The characteristics of modern inflation after the pandemic crisis and its factor conditioning in the conditions of revival of economic activity, increased aggregate demand and increase in international commodity market prices in connection with market segmentation and difficulties in global value chains are formulated. The analysis reveals the essence and characteristics of modern inflation as a multifactorial phenomenon that determines the choice of policies and the difficulties in achieving synergy between them. The typology of the types of inflation is substantiated, and their specifics are considered sequentially. There is a focus on green inflation and wage gap inflation, the rise of which is debated as to the effect on inflation. Conclusions are systematized about the relationship between modern inflation and economic security as a factor determining the sustainability of inflation, and problems and perspectives in the European context are outlined.

Сравнителен анализ на публичните разходи за предучилищно и начално училищно образование в страните от Европейския съюз

Author(s): Velichka Nikolova / Language(s): Bulgarian Publication Year: 0

Investing in education by the government can be seen as a key factor in the prosperity of both the individual and society as a whole. In this regard, in the process of gaining knowledge, it is essential to lay the foundations, which is achieved through education in the early childhood. To this end, the present report focuses on public expenditure on pre-primary and primary education which has been compared across the European Union member states.

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.

Устойчиво финансиране чрез "зелени" облигации: фактори за успех, ползи и предизвикателства

Author(s): Katerina Vojcheska-Nikodinoska / Language(s): Bulgarian Publication Year: 0

Sustainable finance as a key area continues to gain momentum as governments and corporate issuers pay increasing attention to environmental, social and governance factors, and investors, regulators and other stakeholders encourage more robust ESG practices. Interest in sustainable finance accelerated in 2020, with the COVID-19 pandemic highlighting the need for funds to help economies, businesses and people recover in a responsible way that addresses environmental and social challenges. The report is structured in three parts: a literature review exploring the success factors, benefits and challenges of issuing green bonds as identified by researchers in different countries; then we use the methodological potential of the analyzed area to formulate expert research; and we summarize the results of the study and suggestions for its further development. The results show that the issuer’s reputation, good credit rating and environmental, social and governance performance are key considerations for the success of issuing green bonds. The main benefits of green bonds are that they carry low investment risk with the ability to raise large investment amounts while providing quantifiable visible benefits. While the challenges related to the issuance of green bonds include greenwashing, the questionable role of the green bond market in environmental protection, and insufficient financial and economic benefits of issuance.

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.

"Сребърната икономика" в Европа и ролята на социалните иновации за подобряване качеството на живот на потребителите на социални услуги

Author(s): Tanya Vazova / Language(s): Bulgarian Publication Year: 0

The growing trend of an aging population in Europe highlights the challenges, innovations and new policies needed to improve the lives of older people. The development and use of the available labour potential of all people of working age is an important task to address demographic challenges. We need to prepare and adapt to reality by accepting people over 60+, and sometimes over 50+, as a resource important to society, not a burden. In the conditions of the modern changes two tendencies in relation to the aging population stand out: the opportunity to be useful both for themselves and for society in the new realities, taking into account their activity and "common sense"; the development of the "silver economy", which includes all economic activities related to production, health, social, educational and other services designed to meet the needs and improve the quality of life of older people. The impact of population aging is presented in this report; the concept of the "silver economy" is considered, including a wide range of activities that meet the needs of older people as consumers and presents good innovative practices developed and implemented in some EU member states.

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.

Как руските енергийни ресурси станаха токсични за Европейския съюз – причини и последици

Author(s): Plamen Dimitrov / Language(s): Bulgarian Publication Year: 0

This article explains why Russia's military aggression against Ukraine has made Russian energy resources toxic to the European Union in terms of security, geopolitics and morale. EU sanctions against coal, oil and oil products from Russia and their outcome are discussed. It is explained why the collapse of gas supplies from "Gazprom" to the EU countries has happened at the initiative of the Kremlin, and not because of sanctions. The consequences of the energy "disconnection" between the EU and Russia have been traced – both on the energy markets in Europe and on the revenues in the Russian state budget. It was concluded that the pushing of Russian oil and gas out of the EU markets is an irreversible process with long-term consequences.

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