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For Derrida, the force is a constitutive factor of the law and violence is its phenomenological aspect. As force is not legitimate in the field of subject’s activity, it subsists only in field of generality as condition and reason in the same time, and closes the circle “against” and the circle of “negation” of the non-justice of the essence of sovereign violence.
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Multinational companies, which plan to continue their work in confronting countries, should adapt their activities in order to meet the requirements of the various markets in which they operate. The process of fragmentation and transformation of the global international relations sharply increases the political risk, which is substantial part of the overall risk structure of the multinational companies. The purpose of this research is to derive an up-to-date definition and manifestation of political risks as a major risk affecting the activities of the multinational companies in contemporary conditions. The methodology of the research is a desk research and analysis of the existing papers, related on political risks for the recent years. The conclusions include summary of the main reasons increasing the political risks for the multinational companies, as well as the main forms of influence and appearance.
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The intensive development of the processes of internationalization and globalization has a direct impact on the economies of all countries around the world, including and the FMCG sector. In this regard, the expansion of international trade chains and their role as active participants in the value chain is considered. The main goal of the current research is to follow the implementation of the commercial policy of the international trade chain “Lidl”, and its operation in the markets of Bulgaria and Finland. To achieve this goal, the following research tasks are set: to make an integrative review of the literature on the nature of trade chains; to clarify the role and importance of the FMCG sector as the most dynamic and competitive; to compare and analyze empirical data of the achieved results in the two countries in question. The main methods used in the report are: observation, induction, deduction and comparison, and the research will find applicability in the field of international business. The conclusions show certain similarities, but also differences regarding the commercial policy implemented by “Lidl” in the markets of the two countries.
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The European Green Deal, the “Farm to Fork” strategy, the Long-Term Vision for EU Rural Areas - 2040 are key strategic documents that set out the goals for improving the economic and social well-being of people and for the efficient use of natural resources in rural areas. The processes of urbanization and deterioration of the demographic structure in rural areas deepened the regional imbalance in Bulgaria. Consequently, there is a need to change the traditional model of development to a new one based on digital technologies. The aim is to analyze the extent to which the goals for sustainable, inclusive and carbon neutral development of rural areas can be achieved in Bulgaria.
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This paper presents the results of a study in the form of an interview on the applicability of the ChatGPT model on the topic of public sector accounting. The research focuses on ChatGPT because it is the most widespread artificial intelligence in a global aspect to date. In the conducted experiment were asked questions, which were accompanied by their answers and the corresponding findings. It was found that artificial intelligence presents definitions of fundamental concepts, regulators and systems in accounting incomprehensibly and factually wrong. In the author's opinion, ChatGPT is a language model for creating texts without, however, meeting any of the requirements of credibility, scientific value and scientific ethics. It was concluded that the use of the ChatGPT model in public sector accounting learning processes requires a specific training of the AI itself to convey correct answers and messages to the users of the respective learning platform.
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In recent years, governments' efforts have focused on creating an economy that benefits people and the environment. Businesses are exposed, directly or through third parties as suppliers and customers, to a significant risk of climate change. Users of financial statement information to assess how climate-related risks and opportunities affect the financial position of enterprises, including their future cash flows and their value, need reliable information. The latter raises the need to establish a regulatory framework that sets out the disclosure requirements for the risks and opportunities of undertakings. New challenges are open to accountants and auditors related to the appropriate disclosure of these issues. The report focuses on the main requirements of IFRS S1 General Requirements for Disclosure of Financial Information Related to Sustainability and IFRS S2 Climate-related Disclosures for disclosure of sustainability and climate risks and opportunities.
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The problems related to documentation and accounting reflection of international trade transactions are particularly important and topical for the enterprises that operate internationally in contemporary conditions of continuously increasing globalization. The main purpose of the paper is to explore the role, importance and specifics of documentation of international trade transactions from the perspective of accounting, arising from their economic essence, technology and characteristic features. In methodological terms, in order to achieve depth in the study of accounting issues, the paper applies an interdisciplinary approach. Through it, an integrated use of knowledge from different scientific fields is ensured and theoretical statements from the field of accounting science are considered in combination with theoretical knowledge from other scientific fields, including international economics, international economic relations, international management and marketing. The historical approach and the systematic approach, as well as the methods of observation, analysis and synthesis, induction and deduction, are also used in carrying out the research. The results from the study lead to the conclusion that standardized documents, procedures and information flows based on globally accepted rules in the field of international business contribute to the growth of global trade through the important advantages and benefits they provide.
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Over the past decades, there have been strong international efforts to develop a global framework for sustainability reporting and disclosure. Significant progress has been made globally and many frameworks have been developed that focus on sustainability issues, particularly those with an inherent focus on climate change and the risks it poses. Changes in global climate patterns are recognised as one of the most pressing challenges facing humanity, and attempts have been made to respond. However, there are too many initiatives for reporting on sustainability issues and the author’s main concern remains. The proliferation of frameworks focused on sustainability reporting, including climate change issues, is vast and dynamic. Frameworks and standards are proliferating to the point of confusion. The proliferation of frameworks, recommendations and requirements based on similar but not identical principles can in turn affect and compromise the comparability of the information provided, significantly reducing its usefulness and potentially causing confusion among stakeholders (rather than reaping the potential benefits for a sustainable future). The author argues that there is still a lack of quality in the transparency, consistency and relevance of corporate governance policies, activities and information on sustainability and climate-related issues, whether provided voluntarily or through mandatory disclosure. Weaknesses and vulnerabilities at the level of corporate governance and management should be properly addressed in order to respond efficiently and effectively to the challenges. This article revolves around the author’s belief that climate-related information is an essential and key component of sustainability reporting and disclosure. Climate-related issues should always be a priority for corporate governance, given their growing importance for the effectiveness of corporate reporting practices. The author’s view and thesis is that it is paramount that climate-related disclosures are transparent, credible and relevant to the risks and potential opportunities posed by climate change, if the disclosure process is to be efficient and effective, and thus useful to all interested parties, such as creditors, lenders, employees, potential and current investors and all members of society. The author believes that humanity is in urgent need of action on climate change. With this in mind, the author aims to highlight, discuss and justify the need for a more aligned framework and consistent standards globally to support meaningful and reliable disclosure of climate-related matters, risks and opportunities. The author aims to highlight and discuss the reflections, concerns and criticisms of researchers, professionals and experts on the issues discussed.
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EFRAG plays a key role in sustainability reporting as it develops and submits to the European Commission draft European Sustainability Reporting Standards (ESRS). At the same time, EFRAG must enable a transparent process for the establishment, adoption and implementation of these standards, taking into account the needs of all stakeholders. In 2023, draft three guides (documents) were presented to the attention of stakeholders for discussion. The first project entitled EFRAG IG 1 Materiality Assessment contains reporting requirements on the materiality assessment and algorithm of this process. The second project entitled EFRAG IG 2 Value chain contains requirements for reporting along the value chain incl. for impacts, risks and opportunity management, as well as indicators and objectives. The third project entitled EFRAG IG 3 (DraftEFRAG IG 3 List of ESRS data points) presents the full list of detailed disclosure requirements and related application requirements in Excel format. The aim of the report is to analyze the main issues covered in the EFRAG IG 1 project: Guidelines for the implementation of materiality assessment and to try to define existing risks.
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The research represents the essence, role and significance of the sustainability accounting concept, as well as it explores the most discussed sustainability accounting standards, namely International Sustainability Standard Board’s Standards, Sustainability Accounting Standards Board’s Standards and European Sustainability Reporting Standards. As a result, it is proved the necessity of disclosure of sustainability information from business organizations.
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The report analyzes the provision of Art. 40, para. 5 of the Social Security Code, according to which the insurer owes the insured person compensation for the first three days of temporary inability to work instead of the social security body. An attempt has been made to answer some questions that cause difficulties in practice, such as whether insurance contributions are due on this payment and whether persons who do not have the legally required insurance experience are entitled to such payment. The author concludes that the compensation owed by the insurer should be dropped, since apart from the contradictory interpretations and difficulties in practice that the considered provision gives rise to, it is unfair in its essence and contradicts the philosophy of social security law.
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In the present study a reasoned conclusion is made that the existence of three separate legal figures to implement the procedural representation of private legal entities or persons in criminal proceedings, namely - a defender, an attorney-at-law and a special representative, is superfluous. All three legal figures serve an identical function in criminal process and their statutory regulation is largely the same. Based on the similarities and differences between the three legal figures, the proposal to unite the defenderр the attorney-at-law and the special representative in one legal concept is justified. In particular, it is proposed that the three legal figures be united in the figure of the attorney-at-law. This new provision will facilitate enforcement as it will greatly simplify the legal framework. At the same time, it will not lead to any negative consequences for the relevant private legal entities or persons participating in the criminal proceedings.
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In the paper, the process of euro adoption has been presented. The normative documents of the European Union have been indicated through which the introduction of the euro is regulated. The main rules of the introduction of the euro have been reviewed.
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The research analyzes the impact of the normative rules for limiting discretion on the concentration of power and the possible negative side effects. The fiscal policy rules ("Fiscal rules" - object of the PF’s Act) occur an inelastic supply of offers for public goods providing. The monetary policy rule ("Currency Board" - subject to the provisions of the BNB’s Act) allows carrying out monetary policy operations through the Fiscal reserve account. It is used as a strategic complementary tool in risk aversion manner of the authorized body (Ministry of Finance). Combination of aggregate rules and gaps in the regulatory framework at a lower level,including the lack of functioning capital budgeting, the concentration of economic power could materialize in rent-seeking and rent-extraction process.
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The study of the meaning and scope of civil society control represents a challenge for public law and knowledge about it will deepen in the future insofar as it guarantees the democratic character of any society and prevents the sole imposition of power decisions in it. Its effective exercise improves the relationship „citizen-state“ and the feedback loop „statecitizen“, and imposes good quality on the executive's governance decisions.
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In recent years, Europe has faced an energy crisis, in terms of both the energy prices and the availability of energy supplies. The article discusses an example of the implementation of investments in solar panels, as well as a heat pump in a private household, and calculates the return on investment at the current tariff with net electricity metering.
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The right of a state to self-defense is one of the two, indisputably permitted ways of using force in international relations. In Article 51 of the Charter of the United Nations, this right is defined as an "innate right of states", which implies that it existed as such even before the Charter and that the content of this right is largely determined, not only by codified, but also by customary rules of international law. The inclusion of customary rules of international law as rules that, at least partially, determine the content of a state's right to self-defense necessarily raises a number of open questions. This is due to the uncertainty and specificity of international custom as a rule whose existence must be proven in each specific case. This again leads us into the field of numerous argumentative debates in which, not only do there be disagreements regarding the meaning and content of the right to self-defense, but also regarding the conditions that must be met in order for the exercise of this right to be in accordance with international law. In practice, this situation leads to the abuse of the right of a state to self-defense, which has far-reaching consequences for international relations. In this regard, we consider it extremely important not only to point out this problem, but also, to the extent possible, to try to contribute to its further clarification.
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How NATO found its new raison d’être after the dissolution of the Warsaw Pact in the Yugoslav crisis? Why Serbia and the Serbs were designated as bad guys? How the initial NATO and USA policy determined the sides in the war, and how it affected the U.S. policy in Europe are the questions raised and answered in this article. The author starts with the historical introduction of the Yugoslav crisis and wars in the territory of the dissolved nation. He presents the main differing views on these processes among scholars and explains how their attachment to governmental policies affects their portrayal of events. Afterward, the author examines the European and global context in which the crisis and the subsequent aggression of the NATO Alliance on a small Balkan state occurred. Different interests in Berlin, Washington, London and the Vatican led to common action against a pariah state of the 1990s. What prevailed is the Anglo Saxon influence in the Balkans and in the EU.
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The Turkish foreign policy towards the conflicts in the former Yugoslavia was carried out in cooperation with its Western allies. However, as different from its policy during the Bosnian War, Turkey assumed a more careful attitude with regard to the Kosovo issue. During the Kosovo War, Turkey did not undertake any guardianship role for the Kosovo Albanians to the extent that it had done for the Bosniaks during the Bosnian War. Different dynamics had an impact on Turkey’s Kosovo policy, its internal problems, the Cyprus issue, Balkan diaspora in Turkey and the presence of the Turkish minority in Kosovo. The presentation will provide an analytical overview of Turkey’s approach towards Kosovo based on the proceedings of the Turkish Grand National Assembly. During that period Turkey was mostly governed by coalition governments. How the governing parties and opposition parties reacted to events in Kosovo during the parliamentary sessions will be analysed through conceptual frameworks. The perceived Ottoman history, the existence of “relative communities” and the Turkish minority, and the fear of the spread of the Kosovo issue to neighbouring countries became important factors affecting the construction of the Turkish foreign policy. The presentation will examine the proceedings of the Parliament in 1998-1999 focusing on concepts like “Ottoman legacy”, “identity”, “interest”. It will analyse how Turkey’s commitments to the Western alliance, how its identity construction as a regional power and how its political, economic and cultural interests became effective in the formulation of Turkey’s attitude towards the conflict in Kosovo.
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During his presidential campaign in 2016 Donald J. Trump argued that NATO was ‘obsolete’. Once elected president, Trump retreated and accepted that the alliance is here to stay, but as became clear at the Brussels Summit in July 2018, he adopted a much more transactional view of the alliance. This paper will put recent debates on the future of NATO in the context of the Second Cold War. What is the purpose of maintaining a security alliance in an era when the circumstances that prompted its creation have changed so dramatically? Does the Atlantic power system come into contradiction with the aspirations of the end of the Cold War creating a ‘common European home’ and a ‘Europe whole and free’? More disturbingly, does the very continued existence of NATO create security dilemmas that justify its existence? The nature and purpose of the Atlantic Alliance will be examined, reviewing its development since 1989 and the consequences of its actions. The persistence of an anachronistic institutional and ideational security order in Europe contributes to the emergence of an anti-hegemonic alignment at the global level, where Russia, China and other partners are gradually creating an alternative global architecture intended not so much to challenge the historical West as to create a non-hierarchical and pluralist post-western alternative order.
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