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TÜRKİYE’YE YÖNELİK SURİYELİ GÖÇÜNÜN ÇOK YÖNLÜ DOĞASINA GİRİŞ
This is an introduction to the edited volume highlighting main features and the outline of chapters.
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This is an introduction to the edited volume highlighting main features and the outline of chapters.
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Though the idea of toleration can be found as a virtue still in the classical authors of antiquity, the real centering of this topic as part of the political, philosophical and legal discourse of modern societies dates back actually to the Protestant revolution and the followed-up religious and political conflicts in Europe. In such a way the debate about toleration spread mainly on the idea of the political compliance, which means nothing but co-existence of groups of people, professing different kinds of religious beliefs. In this context not less important should also be the problem of where the religious differences really end, and where the differences based on the ethnic and cultural affiliation start. But even extended in this way the problem of toleration seen solely as based on differences arose as a result of the socio-historical evolution of separate groups of people, turns out to be only a special case of a larger and more general principle. This principle, to some extent, determined the accepted and legitimate state of the liberal-democratic societies in our days.
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To implement common policies in the EU, the Member States need to have a very strong cohesion among them in all the three dimensions of the cohesion specified in the EU treaties - economic cohesion, social cohesion, and territorial cohesion. But how do we determine the size of cohesion? How can we assess whether the financial means used for cohesion measures in the EU have in fact given the necessary result? If we want to measure cohesion, we must define a proper set of indicators that actually measure it and not only various side effects associated with it. This article examines two possible approaches to assessing cohesion in the EU. The first of them is labeled by the author as a traditional approach. It is based on the understanding that the convergence process is a kind of catch-up development of the Member States and regions that lag EU average in various aspects. Another approach proposed by the author is labeled as a new approach and is focused more on the fitness and readiness of Member States and regions to function together as one organism.
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International markets offer different possibilities to small and medium enterprises (SMEs) as well as require careful preparation. This paper strives to bridge theory and practice when it comes to informed decision-making for export. The focus is on important obligations and opportunities that the management should be aware of as they adjust their strategies and approaches for the diverse conditions across national borders. Emphasis is placed on the importance of gaining better understating of three concepts that have high practical value, while targeting foreign markets. This contribution can be thought provoking in the context of the research of SMEs as well as of export.
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Artificial Intelligence occupies the minds of scholars, researchers and curios people. In the economic context, there are numerous topics concerning Artificial Intelligence to think about. Implementation of such disruptive technology will presumably increase economic growth as a whole. Looking at the details, we cannot conclude unambiguously that this will happen in a proper manner. This article will try to look beyond the current development of artificial intelligence applications. These days, we use more and more of them. There are numerous fields of applications of Artificial Intelligence such as natural language processing, machine learning, problem-solving, uncertain knowledge, robotics, etc. Meanwhile, our world still does not have the full-fledged Artificial Intelligence, one who can substitute man. When this happens, there will be a completely different society with new economic and social policies. This study attempts to figure out what could be the probable outcomes of Artificial Intelligence on economic theory and practice. In order to achieve this, content analysis, induction, and deduction have been applied.
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On June 3rd, 2022, the EU adopted the sixth package of sanctions towards Russia – in association with the conflict in Ukraine – with one of the main elements being the embargo on the imports of Russian oil. Notwithstanding the exemptions for the Czech Republic, Slovakia and Hungary, and the derogations for Bulgaria (2024) and Croatia (2023), the official EU statement claims that the sanctions cover 90% of Russian oil imports – with the main goal being the reduction of Russia’s foreign trade revenues. Apart from the EU-wide sanctions, during the two months following the beginning of hostilities several EU member-states (Germany, Latvia and Lithuania) deliberately reduced the imports of Russian oil, or in other words, the curbs for Russian oil in the EU began in March-April of 2022 and have gradually been expanded. By September 2022, however, they have not achieved their main goal – quite the opposite, Russian oil revenues are higher and there are well-grounded assumptions that Russian oil is being smuggled in the EU.
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The REPowerEU plan aims to rapidly reduce the EU’s dependence on Russian fossil fuels by accelerating the clean energy transition and joining efforts to achieve a more sustainable energy system and a true Energy Union. The plan envisages actions aimed at: energy savings; supply diversification; rapidly replacing fossil fuels by accelerating Europe’s transition to clean energy; smart combination of investments and reforms.
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The objective of the paper is to present and analyze the essence and the specific features of the European decision for introduction of a border carbon tax, which is a part of the new legislative proposal for the adoption of a regulation for the introduction of a new carbon border adjustment mechanism for imported commodities. The research methods involve content analysis, the method of generalization and the analysis and the synthesis method, as well as the historical-logical approach. The results of the paper are summaries that could be used in the process of future decision making regarding the introduction and implementation of carbon taxes in Bulgaria and contribute to the enrichment of the available scientific literature on the subject in Bulgaria.
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Recent years have seen an increase in the frequency of monitoring reports issued by a variety of governmental and non-governmental organizations. These reports warn that the current business structures are "pushing" the world toward destruction. Because of this, it is necessary to seek out viable alternative models that, despite resulting in an "economic use" of resources, do not impede the economy's capacity for growth and development. In spite of the way that there is an impression of no other choice, there are still confusions and obstructions in the public eye to the change from the current (straight) model of business to the practical (round) one. Considering what was previously mentioned, this paper focuses on development in profoundly keen frameworks, one of the first concerns of the change to a round economy. The authors accept that wise data frameworks ought to advance the smooth (or not really smooth) change to a roundabout economy, regardless of the benefits and cons of the broad presentation of innovations into social and monetary life that are as of now the subject of progressing banter. To support the stated theses, the report is organized as follows: first, an explanation of why the circular economy model is necessary; Secondly, a list of smart systems that could be utilized in the circular economy; third, an evaluation of the impacts of the means taken to carry out contemporary intelligence systems in the business day to day. A Bulgarian example is used for results presentations.
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The rights that women have been obtaining are more the result of individual struggles, with legal recognition, through the exercise of the tutela action and the issuance of the corresponding sentences that resolve them. The historically discriminated woman then becomes a subject of special constitutional protection, in fact, what the Jurisprudence has called a reinforced protection that shows that her rights have been disregarded unlike those of men who do not seem to require, in general, this constitutional guarantee. Through the exercise of the tutela action and in the instance of review, the Honorable Constitutional Court has issued sentences that have generated new rights by issuing Jurisprudence on the issues under review. It is through the use of the tutela action that women have been obtaining rights that historically have been denied to them and that, even once recognized through different judicial rulings, continue to be violated by the abuse of the law by judges or institutions in charge of enforcing the rights, once recognized. It is important to remember that the exercise of the tutela action is only appropriate in Colombian law to protect and guarantee those fundamental rights contemplated as such in articles 11 to 41 of the Political Constitution of Colombia.
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Bulgarian universities are obliged to keep and store an electronic ledger from the academic year 2023/2024, according to the "Regulation on the State Requirements for the Content of the Main Documents Issued by the Higher Education Institutions" of the Ministry of Education and Science of the Republic of Bulgaria. This publication describes the implementation of an electronic ledger platform of Burgas Free University, which will be launched in the academic year 2023-2024.
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Optimizing the properties of the concrete mixture and the finished concrete is a task that has been on the agenda ever since the discovery of this popular building material. Different substances and mixtures are developed and improved, so-called additives to concrete that give it greater strength, better plasticity or adjust the setting times. These additives are thoroughly researched in construction laboratories, and their properties and effects are analyzed in various practical directions. The article presents the main principle of action of the main chemical additives used at the moment, the mode of action and the methods of their testing.
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This paper identifies the main challenges to fiscal consolidation in Bulgaria. In this regard, the key components and prerequisites for achieving fiscal consolidation, discussions on the benefits of fiscal consolidation and types of fiscal policies are examined. An analysis of the periods of fiscal expansion and consolidation in Bulgaria was made.
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This report summarizes the vital role of open banking in advancing environmental risk management and the green banking concept within the European financial landscape. The text delves into the evolving regulatory framework emphasizing sustainability and the pressure on financial institutions, particularly banks, to adapt to these changes. It discusses how banks are increasingly accountable for the environmental, social, and governance (ESG) performance of their lending portfolios and the challenges they face, especially regarding insufficient customer ESG data. The solution offered by open banking is highlighted, demonstrating its potential to bridge information gaps, thereby aiding banks in identifying and promoting 'green' activities and managing ESG risks effectively. The concept of a green bank is explored, defining it as an entity with a focused commitment to financing sustainable activities. The text finishes by highlighting the transformative potential of open banking in aligning bank operations with ESG goals, enhancing regulatory compliance, and fostering the development of environmentally friendly banking products and services.
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This chapter, authored by Gina Aurora Necula and Dinu Ostavciuc, discusses the complexities and necessities of international legal assistance in criminal matters, particularly concerning the investigation of illegal migration. The authors emphasize the significance of cooperation between states and various international bodies to effectively combat the transnational nature of illegal migration crimes. The chapter highlights the challenges in defining and implementing legal assistance, the importance of procedural and operational collaboration, and the role of international conventions and agreements in facilitating these processes. The study also provides examples of successful joint investigation teams and operational cooperation that have led to the apprehension of criminals and the dismantling of illegal migration networks.
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In the light of the refugee crisis from 2015, Bulgaria, along with other South-Eastern European countries, were regarded as transit countries by the refugees on their path toward to the countries of Central and Western Europe. This, to a certain extent, isolated it from the main refugee routes and limited the passage of illegal migrants through the country. In that sense, the aim of the report is by calculating three indicators based on the methodology of the United Nations High Commissioner for Refugees, measuring the refugee burden on the host country to prove the transit status of Bulgaria compared to other EU member states.
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The development of accounting standardization and harmonization in the public sector is dependent on many dynamic and interrelated processes, including economic, political, environmental, etc. The reached level of the Institutional theory reveals how the government makes the decision to perceive common accounting practices in order to obtain institutional legitimacy. Although, these accounting models differ from contemporary accounting practice in the global aspect. The question is how will adequacy public sector accounting harmonization be reached in the absence of the European conceptual framework for financial reporting. The purpose of the study is to analyze theoretically existing public sector accounting practices in the context of the development of the Institutional theory.
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The current national legal framework allows contracting authorities and contracting entities to publish a notice for voluntary ex ante transparency in cases following outside the scope of the Public Procurement Act. Thus, they express their intention to conclude a contract, describe its subject and indicate the economic operator they have selected. Under the express will of the Bulgarian legislator, the notice for voluntary ex ante transparency is an individual administrative act, the legality of which can be appealed before the Commission on Protection of Competition. The publication of a notice for voluntary ex ante transparency and its entry into force preclude subsequent requests for destruction of the concluded contract.
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Concession relations arise and develop as a result of a complex factual composition, which consists of public law and private law elements. The emergence of concession relations is subject to public law. Concession contract execution, non-execution, consequences of such non-execution, penalties, damages, etc. such are subject to private law. The special nature of the concession contract, and more specifically its public law aspect, impose specifics when settling the disputes arising on the occasion of the execution, amendment and termination of these contracts and differences from classic civil and commercial contracts.
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Robots are often entering our daily lives, including the work flow. They are becoming a valuable and increasingly indispensable assistant. Their use is visible in more complex processes, which raises a number of fundamental questions, also through the prism of tax law. The current paper aims to examine the impact of the robots in the work of the tax lawyer. The author will share some thoughts whether they can "seize" the human functions in the exercise of the activity in question and even to be defined as a 'new form of employees'.
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