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.

Przyczynek do historii uproszczeń celnych w Polsce (1997–2023)

Author(s): Piotr Sienkiewicz / Language(s): Polish Publication Year: 0

Purpose: The study analyses the history and the peculiarities of the current system of customs simplifications in Poland and offers proposals for the use of automation of customs processes as a simplification for honest economic operators to reduce the losses related to the planned cancellation of simplified procedure in export. Design/methodology/approach: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal–legal). Findings: The study findings have provided argument for the critical need and relevance to find solutions ensuring the supply chain fluence and simplified movement of goods in export. The author proves that Polish customs administration should develop automated systems based on best practice that use risk management to identify cargo that pose a potential risk to security and release all other shipments for export without undue delay.

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

Tourism Sustainability: A Comparative Analysis of Bulgaria and the Neighbouring Countries

Author(s): Petya Ivanova / Language(s): English Publication Year: 0

The main aim of this paper is to analyze some key indicators determining the degree of tourism sustainability. It studies tourism sustainability indicators in Bulgaria compared with its neighbouring countries and uses an established methodological apparatus for studying tourism sustainability, developed by the World Economic Forum. The research places emphasis on an analysis of the balance in the triple bottom line of economic-environmental-social goals determining sustainability. The research methodology includes theoretical-methodological analysis, comparative analysis, empirical analysis, systemic approach. Based on the analysis carried out, the strengths of the offered tourist product in Bulgaria are highlighted, as well as the weaknesses regarding sustainability, which need improvement measures.

Права на артист-изпълнителите върху търговски марки

Author(s): Silviya Todorova / Language(s): Bulgarian Publication Year: 0

The subject of this paper is the rights of the performing artists for their names, pseudonyms and other distinctive signs of the artist such as autograph, face, name of the work, etc. A study of applied for and registered trademarks of ten world-famous performers (singers) was carried out to ascertain the presence or absence of intellectual property rights. The number of trademarks at the national, European and international level has been identified, and the goods and services in which the trademarks are registered have been extracted. The role of trademarks as a business identifier that provides their holders with identification and differentiation from other artists in the market is indicated. Conclusions and recommendations are formulated on the basis of the implemented research.

Авторскоправна закрила на традиционните културни изрази

Author(s): Polina Stoyanova / Language(s): Bulgarian Publication Year: 0

Traditional cultural expressions represent the "living" cultural heritage of humanity, which is passed down from generation to generation. The study analyzes the scope of the concept of "traditional cultural expressions" in the context of the contemporary international framework of WIPO and UNESCO. The copyright protection of traditional cultural expressions according to the main international treaties and the Bulgarian Copyright and Neighbouring Rights Actis considered. The object of the research is traditional cultural expressions. The subject of the study is the copyright protection of traditional cultural expressions. The author's goal is to present the copyright protection of traditional cultural expressions as an opportunity for economic realization in the creative and cultural industries.

Ролята на интернет за артистите-изпълнители – икономически ползи и загуби

Author(s): Bilyana Dimitrova / Language(s): Bulgarian Publication Year: 0

This study analyses the role of the Internet for performers by presenting the main economic benefits and losses. The Internet is seen as an environment where economic fulfilment can be achieved through the exercise of performers' property rights, as well as an environment where performers are likely to suffer economic loss as a result of the infringement of their rights. It analyses the exercise of performers' property rights on the Internet. Based on a survey, conclusions are drawn on their level of awareness of the management of their related rights on the Internet. Case law in the field is presented and suggestions are made for improving the shortcomings highlighted.

Усъвършенстване на политиката за насърчаване на дарителството и меценатството в Република България

Author(s): Ivan Nachev / Language(s): Bulgarian Publication Year: 0

The present paper is analyzing the Republic of Bulgaria applicable to stimulating patronage legislation, as well as the economic effect over the creative industries by its application in the economy processes. The paper includes analysis of similar applicable legislations in 7 different countries, as far as such legislations exists, and additional analysis of countries policies for stimulating patronage. Countries key performance indicators are analyzed, but in limitation for those which are relevant to the success of the creative industries. The author has given recommendations for improving the Bulgarian state policy towards stimulating patronage.

Актуални тенденции в издателския бизнес

Author(s): Jouliana Tomova / Language(s): Bulgarian Publication Year: 0

The report explores the current state and challenges facing the publishing business in the context of dynamic and turbulent world processes, identified with exponential growth in information exchange opportunities and the development of Artificial Intelligence with wide-ranging but also narrowly specialized functions, the creative industries are at a crossroads . Questions about intellectual property in the publishing business, both in its theoretical, legal and technological dimensions, as well as in the purely practical applications that confront us with the multi-layered variability of everyday life, are posed with increasing urgency and sharpness. It is important to emphasize that intellectual property rights in the publishing business are a fundamental mechanism for protecting the creative efforts of authors, translators, art designers, illustrators, etc. from the fields of literature, science and the arts and at the same time provide an opportunity for economic stability for publishers and the publishing business. In this context, the management and protection of intellectual property rights plays a key role in the success of the publishing business.

Справедливото компенсационно възнаграждение при свободно използване в ЗАПСП

Author(s): Mehti Melikov / Language(s): Bulgarian Publication Year: 0

The article examines the challenges in overcoming a specific deficit of the Bulgarian Copyright and Neighbouring Rights Act (CNRA), preventing the collection and distribution of compensation fees for authors and publishers of any printed works, in respect of reproductions on paper or any similar medium for non-commercial purposes, under the terms of Art. 25, para. 1, item 1 CNRA. Given the free nature of the use for personal purposes under the statutory rules, it is accepted that the compensatory remuneration should be collected indirectly when it is included in the price of goods or services related to such use. In this context, account should be taken of the fairness of the mechanisms for collecting compensation remuneration and their relationship to the intrinsic nature of the use. Taking into account the nature of compensation remuneration and on the basis of available market data on the nature of the actual use, the article points to ways of finding fair compensation mechanisms and the place of authors and publishers as beneficiaries of such compensation.