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Tax Rate Changes Impact on Mineral Oils Taxes Yields in the Czech Republic

Author(s): Lukáš Moravec,Gabriela Kukalová,Pavel Ptáček / Language(s): English Publication Year: 0

The study identifies the importance of mineral oils tax rates and other relevant factors for the mineral oil taxes yields amount. The study is focused on the unleaded fuel and diesel because of the yields importance. The correlation was confirmed by the Pearson coefficients, which reached the value above of 0.8. Moreover, the tax rate was surprisingly identified as highly important factor for mineral oils taxes yields using the econometric modeling, together with factors as the net income per capita and number of registered vehicles. On the other side GDP, transport performance (freight and passenger transport), consumer retail price of petrol and diesel, and price of petrol were identified as not statistically important for the unleaded petrol and diesel tax yields amount in the condition of the Czech Republic within the analyzed period.

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The Development of the Excise Gap on Mineral Oils: Recent Evidence from Slovakia

Author(s): Ľudomír Šlahor,Mária Barteková,Jana Gasperová / Language(s): English Publication Year: 0

Tax evasion and avoidance are both phenomena that are probably as old as taxation itself. Wherever and whenever authorities decide to levy taxes, individuals and firms try to avoid paying them. Though this problem has always been present, it becomes more pressing in the course of globalization as this process extends the range of opportunities to circumvent taxation while simultaneously reducing the risk of being detected. In recent years, an increasing numbers of tax authorities have attempted to estimate the amount of tax that is legally owing to their government but not collected. This amount is commonly referred to as “tax gap” which is the difference between the theoretical tax liability due in accordance with the tax legislation and the actual revenue collected. The aim of this paper is to analyse the collection efficiency of the excise duty on mineral oils in Slovakia.

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HOW TO INNOVATE IN AN AUTOMOTIVE DIAGNOSTICS CENTER, COLOMBIAN CASE

Author(s): Jesús Salcedo Mojica / Language(s): English Publication Year: 0

According to Colombian's Transport regulation, any vehicle that travels through the Colombian national territory must perform preventive maintenance to contribute to road safety and environmental protection. Therefore, this article aims to analyze how innovation in the user experience in automotive diagnostic centers will increase the awareness of vehicle owners to perform this process correctly.

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ŽIVOTNÍ PROSTŘEDÍ KRAJŮ V TELEVIZNÍM VYSÍLÁNÍ: KVANTITATIVNÍ POHLED

Author(s): Jaroslav Urminský,ŠTĚPÁNKA VYSKOČILOVÁ / Language(s): Czech Publication Year: 0

Currently, the mass media represent fundamental source of information, including television broadcasting. Television stations publish also regionally focused posts in their news reports. They form virtual portrayals of the regions, through which they affect overall image of the regions and in aggregated form also mental maps. The objective of this article is a quantitative analysis and evaluation of regionally-bound TV posts from the category of environment. The environment is an integral part of each territory and its quality often strongly influences the resulting competitiveness of localities and regions. With respect to achieved results, it is possible to describe the environment as the media attractive topic, especially for private TV stations. From spatial perspective, we can contemplate the concentration of environmentally related news reports. They are as follows: Prague, Usti, Hradec Kralove and Moravian-Silesian region. Mainly Usti and Moravian-Silesian are still associated with the low quality of the environment. Contrary to that Zlin region and Vysocina as the territories with rural character attract only negligible media attention.

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LOKALITY ENVIRONMENTÁLNYCH ZÁŤAŽÍ STREDNÉHO SLOVENSKA AKO LIMITUJÚCE FAKTORY REGIONÁLNEHO ROZVOJA

Author(s): Martin Boltižiar,EVA MICHAELI,VLADIMÍR SOLÁR,Monika Ivanová / Language(s): Slovak Publication Year: 0

Regional development is perceived in literature as the economic growth presented in a positive sense. Economic growth does not necessarily have to be associated with the development of regions, although it is hard to imagine the latter without the former. Regional development of any region must be based on the quality of the environment which influences, among other areas, the quality of the life of inhabitants. The negative aspects of the regional development include also environmental loads. The aim of this paper is to provide detailed characteristics of the environmental loads in the Western Slovakia, which present limiting factors of regional development. The data about have been obtained from field research, analysis of aerial photographs, as well as bibliography and other resourses, and from interviews. Management of the issue of environmental loads in the Slovakia is being slowed down due to the absence of legislation, lack of financial resources, failure to clearly assign responsibilities for environmental loads, and high number of localities. Solving the issue of environmental loads will not be possible without financial support of European funds by means of Operational Programme for Environment and from the state budget. However, the solution to the whole issue will be a long-term matter and it is assumed to last until 2030. The year 2027 is the target year for sanitation of the most risky environmental loads resulting from the application of allowed exceptions, e. g. EU general directive on water according to which the member states must reach good quality of surface and underground waters.

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PŘÍSTUPY KE STUDIU RECYKLACE URBÁNNÍHO PROSTORU V ČESKÉ REPUBLICE: VÝVOJ A PERSPEKTIVA

Author(s): Robert Osman,Jiří Malý,PETR KLUSÁČEK / Language(s): Czech Publication Year: 0

This paper deals with the issue of recycling urban spaces, specifically abandoned and unused areas (brownfields) in the Czech Republic. Regeneration of these areas is important especially because of their economic, social and environmental burden. Previous researches on recycling urban space, however, neglected the study of the revitalization process to some extent. Thus, a recycling space may be seen through the concept of a network, explicitly through the Actor-network theory (A-NT). This allows the perception of recycling spaces as a network mobilization. In this context, recycling spaces does not mean the actual material reconstruction of territory from one function to another, but an emergence of new network space, or more precisely transformation of one network space to another. The aim of the paper is to highlight major benefits of A-NT for the study of recycling spaces. In addition to theoretical background linking A-NT with the process of revitalization the paper provides a concrete example of recycling urban space where the application of A-NT reveals a network structure of stakeholders, which would remain partially hidden when implementing existing approaches to brownfield regeneration.

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ЗЕЛЕНИТЕ ФИНАНСИ И НОВИТЕ ПЕРСПЕКТИВИ ЗА БАНКОВИЯ СЕКТОР ПРИ ПРЕХОДА КЪМ КРЪГОВA ИКОНОМИКА

Author(s): Rumen Angelov / Language(s): Bulgarian Publication Year: 0

Green finance and green banking unite commercial objectives with social responsibility towards the environment for the common good. These are, in practice, a set of activities, behaviours and rules, the ultimate goal of which is to fulfil specific financial and environmental goals. Fulfilment of these goals will contribute to cost optimization, reducing the carbon footprint and improving the bank's reputation. The Paris Climate Agreement laid the foundations for the concept that made financial flows compatible in the fight against global warming. Green finance is directly related to sustainable finance, which aims to transform the economy to create a climate-neutral environment.

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ИНОВАТИВНИ ФИНАНСОВИ ИНСТРУМЕНТИ И ЕФЕКТА ИМ ВЪРХУ УСТОЙЧИВОТО РАЗВИТИЕ НА ИКОНОМИКАТА

Author(s): Rumen Angelov / Language(s): Bulgarian Publication Year: 0

Climate (green) bonds are becoming more common as a green finance tool. Like most green instruments, they do not represent a fundamentally new financial instrument. The project's environmental assessment is the additional „green“component in issuing such types of securities along with the essential characteristics such as coupon payments, price and maturity. The first issuer of such bonds was the International Bank for Reconstruction and Development in 2007. Subsequently, the interest in issuing green bonds has increased, and the issuers of such bonds are a considerable number of commercial and non-commercial companies, international organizations and countries

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ZMĚNA KLIMATU A JEJÍ VLIV NA BEZPEČNOST TURISTŮ VE VYBRANÝCH MÍSTECH VÝCHODNÍHO BARRANDIENU

Author(s): MICHAEL PONDĚLÍČEK,Michael TOUŠKA / Language(s): Czech Publication Year: 0

The article accelerate the relation between local impact or influence of climate change in the region of sustainable tourism. – prepared Joachim Barrande Geopark nearby Prague, capitol of the Czech Republic. Tourism is one of dynamic developed areas and from essential part affect regional development – so the goal of the research is, how and if the change of climate has an impact to safety of touristic attractive area (it means to touristic trails in east Barrandien in background of Prague – Capitol of the Czech Republic). The research is metodicaly based on analysis of texts and mapping sources (they were used touristic and also geologic maps anyway), but especially on field research in site. Many touristic trails are very often visited by daily tourists and it could be higher risk in the Future with highest impact especially by heavy rains and during the hot summer period. In the border of adaptation strategies of area Barrandien is not included any strategy how to protect tourists and how to make safe some problematical localities inside the popular geological area.

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TEPELNÉ OSTROVY A JEJICH TERMOVIZNÍ MONITORING NA PŘÍKLADU VEŘEJNÝCH PROSTORŮ MĚSTA HRADCE KRÁLOVÉ

Author(s): PAVEL STRUHA,VLADIMÍRA ŠILHÁNKOVÁ,MICHAEL PONDĚLÍČEK / Language(s): Czech Publication Year: 0

Global climate change has been discussed with increasing focus over the recent years. Air temperature changes, also known as global warming, are one of the main effects of global climate change. Therefore, our towns and cities are likely to experience major changes in terms of air temperatures and the risk of heat island occurrence will be rising over time. Towns and cities should begin to prepare for this phenomenon, monitor the situation and propose such measures that would mitigate climate change impacts on the urban environment and urban population or at least would not add to the existing adverse impacts. This paper presents possible ways of identifying heat islands by thermo vision monitoring in an example of two selected public spaces in Hradec Králové – náměstí 28. října and Riegrovo náměstí. This paper is to presents possible ways of identifying heat islands by thermovision monitoring in an example of two selected public spaces in Hradec Králové. The paper based on field observation via thermovision monitoring with pilotless aircraft – drons. The measurements clearly show that materials have major impact on public space climate even in relatively mild climate.

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ENERGY ENTERPRISES AND THE CREATION OF ECONOMIC POTENTIAL OF RURAL AREAS

Author(s): Justyna Chodkowska-Miszczuk,Monika Wesołowska,Jacek Dobrowolski,Berenika Ryszkowska,Stefania Środa-Murawska,Paweł Smoliński / Language(s): English Publication Year: 0

The article aims to determine the roles of new enterprises operating in the renewable energy sector in creating the economic potential of rural areas in light of the socio-economic benefits resulting from their operation. The research was conducted on a regional scale and a detailed scale. The regionallevel research included the Lubelskie Voivodeship (NUTS 2) marked by high potential, in national terms, for the production of energy from RES, and biomass in particular. The detailed research was conducted using the case study method. The entities chosen for detailed research are: wind farm, photovoltaic farm, agricultural biogas plant. The concluded research proves that the establishment and operation of RES-based energy enterprises generates economic potential of rural areas. Analyses performed on a regional scale confirm that wider use of the energy potential of the Lubelskie Voivodeship, especially based on agriculture, will help drive the activity of local communities and form the basis for creating new jobs. The study on energy enterprises helps distinguish conventional socio-economic benefits arising from the development of renewable energy in rural areas, including new jobs and cooperation with local companies, as well as other effects, e.g. the provision of local services or educational and promotional activities.

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NADČASOVÉ ROZJÍMÁNÍ NAD DVĚMA VÝZNAMNÝMI ATLASY VYTVOŘENÝMI V BRNĚ

Author(s): Milan Viturka,Jiří Vystoupil / Language(s): Czech Publication Year: 0

The main objective of this paper is to provide significant information on the development of selected phenomena interpreted in two original atlases – Atlas of life environment and health of the population of the CSFR (published in 1992) and Tourism atlas of the Czech Republic (published in 2006) since their release. These atlases were elaborated under the leadership of long-time employees of the ESF and in accordance with their domestic and foreign professional award (as evidenced by the many citations of both works) it can be classified as basic information resources for research and practice in given fields. Completely irreplaceable is then their role in evaluating the corresponding components of social development (with significant linkages especially to regional and environmental policy). It is also necessary to mention the benefits for the development of research methodology and interpretation of the results including the use of computer graphics.

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КРЪГОВА ИКОНОМИКА В ТУРИСТИЧЕСКИЯ СЕКТОР В ЧЕРНОМОРСКИЯ РЕГИОН

Author(s): Ivinka Pazieva / Language(s): Bulgarian Publication Year: 0

Despite the growing interest in building innovative industries based on marine resources, sustainable energy, sustainable tourism, the circular economy and digitalisation, there is still a lack of sufficient initiatives and research on this topic. At the same time, the EU 2020 Action Plan for the Circular Economy in Coastal and Island Regions promotes the processes of the circular economy. This report examines the possibilities for applying the concept of circular economy in the context of the development of tourism in the Black Sea region of Bulgaria. The first part of the paper presents the principles of the circular economy in tourism. The second part identifies good practices for a systematic approach and paradigm shift in coastal regions. The third part traces initiatives and possible solutions in the region of Burgas.

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Sustainable Finance Instruments' Risk - Green Bond Market Analysis

Author(s): Karolina Daszyńska-Żygadło,Jakub Marszałek,Krzysztof Piontek / Language(s): English Publication Year: 0

Sustainable finance opportunities for retail investors such as green bonds are the example of instruments that are dedicated to transition of economy towards more sustainable model and are serving as a source of financing for large-scale investments. The paper aims at verification of volatility behaviour of green bond market and relationship of green bond market volatility and conventional bond market volatility. Our study sheds additional light to previous findings and extends the perspective, going beyond analysis of behaviour of S&P green bond index. Our study was conducted on a wider range of available green bond indices in order to draw more general conclusions. We studied daily rates of return in the period of 2014 – 2018 of the S&P Green Bond Index, Bloomberg Barclays MSCI Global Green Bond Index, ICE BofAM Green Bond Index, Solactive Green Bonds Index. Using multivariate GARCH framework we were able to verify and test volatility patterns and assess how the volatility of in the green bond market transmits to broader conventional bond market. Results of our study confirm that all green bond indices, experience large volatility clustering. We also found out that shocks in the overall conventional bond markets tend not to be echoed in the green bond market. Findings of this paper are significant from the perspective of providing informative insights for the investors risk and return characteristics. They also contribute to the development of sustainable finance and risk analysis of sustainable finance instruments.

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Environmental Risk Insurability Issues – the EU Perspective

Author(s): Malwina Lemkowska / Language(s): English Publication Year: 0

The aim of this paper is to evaluate insurability of environmental risk. Juxtaposition of the attributes of both environmental risk and insurance market against risk insurability factors will be the evaluation criterion. Two groups of insurability criteria have been identified: endogenous and exogenous ones. Exogenous criteria of insurability refer to the attributes of the risk itself. Exogenous ones are connected with the features of the insurance market and its participants, especially the ability of the insurance companies to deal with the specific risk. The level of environmental risk insurability is relatively low. It is because of the problem with fulfilment of both endogenous and exogenous criteria. The occurrence, which results in environmental damage is very often not sudden, random and extraordinary. The probability of accident and probable maximum loss are difficult to estimate. Additionally, environmental risk results often in catastrophic loss. Although insurance companies provide relatively high capacity, they have problem to create sufficiently large insurance portfolio.

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SUCCESS FACTORS FOR ACCELERATING THE INNOVATION PROCESS AND INCREASING THE USER ACCEPTANCE OF PUBLIC CHARGING INFRASTRUCTURE IN THE CONTEXT OF ELECTRIC MOBILITY

Author(s): Vanessa Sucietto / Language(s): English Publication Year: 0

The German mobility industry has been in a strong transformation process since the beginning of the energy transition. Electric mobility is one of the transport policy measures that allows climate-neutral mobility. In order to achieve user acceptance of electric vehicles and their charging infrastructure, the technologies must be highly attractive to potential users. This research approach focuses on accelerating the innovation process and increasing the user acceptance of public charging infrastructure within the early majority of Roger’s adoption segments. Therefore, a new model will be developed which identifies processual and contentual success factors. As a basis, a phase model of the innovation process and acceptance theories will be used.

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Prediction of Electricity Prices, Comparison of Germany and the Czech Republic

Author(s): Pavel Sedláček,Elena Láncošová / Language(s): English Publication Year: 0

The aim of this paper is to analyze time series that might have an impact on prices of energy commodities. Analysis and econometric modelling reveal which time series are corelated and how and the difference of Czech and German commodity exchange markets. This is input for further modelling of forecasting tool for electricity future prices prediction in near future. Selected time series are electricity and gas prices, contracted quantity per day, oil prices, coal prices, prices of emission allowances, weather (temperature and sunlight defining the consumption of energies), prices of electricity on day ahead market, currency exchange rate (EUR/CZK and EUR/USD) and correlation of particular week day. For the predicted value was chosen price of electricity on EEX for Germany and Czech Republic. The product is future “Cal+1” (product delivery is in next year) and time series were selected for period 1/2015-12/2018.

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ПРОИЗВОДИТЕЛНОСТ И ЕНЕРГИЙНА ЕФЕКТИВНОСТ НА RASPBERRY PI БАЗИРАН КОМПЮТЪРЕН КЛЪСТЕР

Author(s): Stoianka Mollova,Silvija Letskovska,Kolyo Oreshkov,Eldar Zaerov,Kristian Lodkadjiev / Language(s): Bulgarian Publication Year: 0

A cluster structure of single-board Raspberry Pi microcomputers has been implemented. Laboratory studies and analysis of performance and energy efficiency characteristics for the created cluster have been carried out.

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Social Projects and Support in Malaysia

Author(s): Mehmet Bükey,Uğur Çoban / Language(s): English Publication Year: 0

What are the Zakat Collection Methods in Malaysia? Could You Tell Me About the Waqf Institution in Malaysia? Give Me Information on the Malaysian Institutions That Oversee Islamic Banks and Fatwa Boards? What Kind of Support is Provided to Smes in Malaysia? What are the Supervisory Bodies in Malaysia? Could You Give Information About Renewable Energy Studies In Malaysia?

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6 Trends over Management Theory: Decolonization, Sinification, Empowerment/Precarization, Degendering, Transdisciplinarity, and Environmental/Natural Challenges

Author(s): Ulaş Başar Gezgin / Language(s): English Publication Year: 0

What would be the future of management theory? To answer this question, we explain 3 factors behind the heterogeneity of management theory from a sociology of science perspective. Then we present and discuss 6 trends that are expected to be influential over management theory in our future estimation. These are: Decolonization; Sinification; empowerment and precarization; feminization, degendering and egalitarianism; transdisciplinarity; and environmental and natural challenges and issues (including global warming, increasing number of disasters, peak oil, energy crisis, renewable energy, sustainability, green management etc.). We make the distinction between risk-averse mainstream core academia and risk-accepting critical peripheral academia. These 6 trends we claim are already gaining power in the periphery, and it is highly like that they would be parts of the mainstream science in 50-100 years. Firstly, although the old-fashioned colonialism is over, decolonization of management theory is under progress. Secondly, the rise of China and Chinese scholars will bring the wave of Sinification. Thirdly, the industrial relations oscillate between empowerment and precarization. Fourthly, with the rise of gender equality, degendering of management theory will be visible. Fifthly, the sciences including management science will move more and more towards transdisciplinarity. Finally, environmental and natural challenges will be more influential.

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