Religia jako czynnik kulturowy a rozwój rachunkowości w wybranych państwach azjatyckich

Author(s): Małgorzata Czerny / Language(s): Polish Publication Year: 0

The chapter presents the influence of belief systems (religion) as a cultural factor on the development of accounting in Indonesia, India and China. Contrary to appearances, this influence is not limited only to the development of a specific system of economic ethics in terms of Weber’s theory, so into accounting ethics. The chapter present show belief systems determine the attitudes and the needs of stakeholders, so also the scope of information provided by accounting, the rank of accounting principles, the scope of disclosures, as well as the development of, among others, accounting and controlling techniques. To illustrate this process, Asian countries that are economically developed and religiously diverse (Hinduism, Buddhism, Confucianism, Islam) were selected.

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.

Finanse ewolucyjne

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

In the article we present an evolutionary approach to the theory of finance, which becomes more and more popular in the recent years. This approach, known as ‘evolutionary finance’, differs from both the classical financial theory, based on the general equilibrium theory, and the more recent behavioural approach. As the behavioural approach, the evolutionary finance takes into account financial behaviours of real agents, which very often differ much from the ones proposed by the classical theory. But evolutionary finance (unlike the behavioural approach) also tries to provide explanations of these behaviours. These explanations provide an analysis of processes of historical evolution or some evolution-like processes (i.e. the processes that share the same mechanismas the biological evolution). In the chapter, we provide a brief overview of literature connected with this topic.

Czego nauki prawne mogą się nauczyć od ekonomii? Sprawa pomocy publicznej po pandemii COVID-19

Author(s): Jakub Kociubiński / Language(s): Polish Publication Year: 0

This chapter provides an overview of the newest European Union’s State aid acquis regarding interpretative trends revealed during the wave of COVID-19 relief measures and on this basis seeks to identify areas where law can learn from economics, in-line with the so-called More Economic Approach which is often proclaimed but rarely attained in state aid evaluations. The paper begins with a brief outline of the EU State aid instruments used to remedy economic disturbances. Then the analysis moves to the examination of identified problem areas – a risk of moral hazard resulting from extending subsidies beyond the absolute necessity and an issue of imposing conditions on the aid beneficiaries to ensure their adaptation to new, post-crisis market conditions. At the conclusion, the challenges associated with integrating economics into legal texts are analysed and recommendations are formulated.

ПРОУЧВАНЕ НА ВЪЗМОЖНОСТИТЕ ЗА ПРИЛАГАНЕ НА СЪВРЕМЕНЕН ПОДХОД ЗА ПОВИШАВАНЕ БЕЗОПАСНОСТТА И КАЧЕСТВОТО НА ХРАНИТЕ И СУРОВИНИТЕ В ХРАНИТЕЛНАТА ВЕРИГА

Author(s): Dragomir Ivanov,Deyana Ilieva / Language(s): Bulgarian Publication Year: 0

IMPROVEMENT OF TEXTILE MATERIALS CONSUMER PROPERTIES THROUGH THE USAGE OF NATURAL DYES FROM WASTE OF CONIFEROUS PLAIN

Author(s): Irina Krotova,Vladimir Boev / Language(s): English Publication Year: 0

The relevance of the results is due to the need to solve a set of problems related to both the expansion of the range of marketable products obtained from waste from coniferous plants and the reduction of environmental damage to the environment by wood processing enterprises. A process for the extraction of a complex of coloring substances from the bark of larch, fir and Siberian spruce was developed and implemented in laboratory conditions with an environmentally safe and cheap solvent – water. The modes of concentration and drying of natural dyes without loss of their color characteristics and other consumer properties have been developed. The possibility of using the obtained dyes for dyeing both natural and synthetic fibers is shown. The study of their biocidal activity in relation to sanitary indicative microorganisms made it possible to create textile materials with bactericidal properties.

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

УТАЙКИ ОТ ПРЕЧИСТВАТЕЛНИТЕ СТАНЦИИ ЗА ОТПАДЪЧНИ ВОДИ (ПСОВ) – УПРАВЛЕНСКИ ПРАКТИКИ И ПЕРСПЕКТИВИ ЗА ИЗПОЛЗВАНЕТО ИМ В ЗЕМЕДЕЛИЕТО

Author(s): Lilia Ananieva-Zlateva / Language(s): Bulgarian Publication Year: 0

Modern societies face serious global environmental problems related to the environmental impact arising from the processes of production and consumption of goods and services. Economic growth as a factor necessitates the development of strategies for managing processes related to the prevention and protection of the environment from harmful influences, on the one hand, and efficient use of natural resources, on the other.Object of the present report research is the sludge from the wastewater treatment plants (WWTP), as the elaboration affects aspects of their management and the possibilities for their subsequent utilization in the agriculture.The purpose of this report is, based on an analysis of the current situation in the management of sludge from wastewater treatment plants (WWTP), on one side, and based on modern practices of their utilization, on the other, to identify the possibilities for their subsequent application in Bulgarian agriculture.In accordance with the purpose that is set, a descriptive-analytical method will be used for the report elaboration, through which an overview of the sector will be made, as well as the current practices for the utilization of WWTP sludge in agriculture in the countries of the European Union. The analysis can support stakeholders in developing sustainable strategies applicable to the conditions for both sectors development, in the context of the circular economy principle.

THE TEXTILE INDUSTRY IN BULGARIA

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

УСТОЙЧИВО ПОТРЕБЛЕНИЕ НА ХРАНИ И ХРАНИТЕЛНИ ОТПАДЪЦИ: НА ПРИМЕРА НА ПОЧИВНА БАЗА В РАВДА

Author(s): Stiliyan Stefanov,Nina Tipova,Elka Vasileva,Daniela Ivanova / Language(s): Bulgarian Publication Year: 0

Food waste is one of the major sustainability issues in the tourism and hospitality industry, particularly in the accommodation and food service sectors. The combination of global conflicts, climate change and high food prices make this problem urgent to solve. This article examines the patterns of food consumption by Bulgarian tourists and the causes of food waste generation in accommodation and dining facilities. The results can be used to develop strategies to reduce food waste and loss.

НЯКОИ СЪВРЕМЕННИ ТЕНДЕНЦИИ В ОПОЛЗОТВОРЯВАНЕТО НА ОТПАДЪЦИ ОТ ДЖАКФРУТ: КРАТЪК ПРЕГЛЕД

Author(s): Vanya Zhivkova / Language(s): Bulgarian Publication Year: 0

The present paper aimed to present some highlights of the current research trends in jackfruit waste utilization. A significant portion of jackfruit is unfit for consumption and is discarded by households and processing industries as waste, a large proportion of which is the peel and seeds. The study has shown that the development and implementation of valorization strategies for the sustainable conversion of jackfruit waste into valuable products and materials with diverse applications can be highlighted as a major research priority.

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.

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.

Предивикателства пред внедряването на високорискови системи в съответствие с европейската регулаторна рамка относно изкуствения интелект в МСП сектор

Author(s): Galya Mancheva / Language(s): English Publication Year: 0

This research aims to explore the challenges faced by enterprises in the SME sector regarding high-risk applications regulated in the new European Union regulatory proposal on artificial intelligence (AI). High-risk applications as well as challenges to high-risk systems are presented sequentially. The benefits and advantages for SMEs are stated as a conclusion.

Предприемачество чрез изкуства и български фолклор

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

Bulgarian folklore is vast, colorful and unique. Folk arts are beautiful, interesting, intriguing and melodious, this makes them a ground for creating an enterprise developing performing arts. Entrepreneurs developing similar businesses contribute to the preservation, enrichment and popularization of traditions and culture, part of the life and lifestyle of Bulgarians for millennia. At its most basic, the creative sector consists of those industries that rely on human creativity to generate wealth. The leader is the main driver and generator of a product, a vision in the future to achieve positive results. Intelligence and knowledge in a given field of art, as well as the creator's idea of a creative work, make him an innovator. This is a prerequisite for creating a new intellectual product, and hard work leads to the realization of this product. The experience and vision of the author are an important part of the necessary qualities to be able to present to the audience his point of view in the vast ocean called folklore. Every creative entrepreneur must have his own personal skills to develop, improve and manage his business correctly and willingly. Personal skills should include knowledge and skills to act in the creative industry that he is targeting, have leadership skills, knowledge of negotiation, which leads to being in contact with the team and the people with whom it is necessary to negotiate to reach its ultimate goal. Ensemble „Bulgare“ is a successful creative project that has become an emblem of Bulgarian folklore. It is distinguished by uniqueness and its own appearance. An example of an institution with very good management, self supporting, showing the creativity and flexibility of Hristo Dimitrov - entrepreneur and producer.

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.