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Result 91201-91220 of 92003
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Are “Numbers” Enough For Accessing The Consequences Of Migration? How Remittance Is Widening The Inequality Gap In Ghana
4.50 €

Are “Numbers” Enough For Accessing The Consequences Of Migration? How Remittance Is Widening The Inequality Gap In Ghana

Author(s): Stephen Asafo Agyei / Language(s): English Publication Year: 0

Over the years there have been presentations of many research-works on the so-called “migration and development nexus” with several schools of thought contributing significantly towards the concept as far as the theoretical framework is concerned. In particular, the New Economic Labour of Migration (NELM) stresses on the impact of financial remittances (an aspect of migration) and how it serves as an insurance for most family members. Significantly, there have been several statistical data from the World Bank which highlight on the role of remittance and how it could be a poverty alleviation tool. Whilst these assumptions and theoretical underpinnings seem to argue in favour of how migration could be a contributor to development and poverty reduction, evidence from the grounds seem to suggest quite a worrying situation. Indeed, we cannot discuss development robustly without shedding light on inequality. Thus, the inequality gap between the rich and poor as well as the monumental regional development gap keep widening as the beneficiary of remittances are normally those within the middle and upper class and the places where these live. With reference to Ghana as a case study, the prime focus of this paper discusses how migrants’ remittance is contributing towards inequality in Ghana. To address this issue, this paper is structured into two main parts. The first part discusses statistical data on remittances to Ghana with a review on the theoretical framework on the consequences of migration. The second part delve into the issue of inequality and the role of remittances, discussing options for a better future, with higher levels of social justice.

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Българското участие в Стратегията на Европейския съюз за Дунавския регион - принос и ползи

Българското участие в Стратегията на Европейския съюз за Дунавския регион - принос и ползи

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

This report aims to show what the main effect is and how significant the benefits for Bulgaria are as a result of the country's participation in the European Union Strategy for the Danube Region. The first part of the report addresses key issues such as: What is the Danube Region? What are the main problems and challenges facing the countries involved? Why is it necessary to have a joint European strategy in this direction?The answers to these and other questions will give us a clear perception on the idea and the mission set in the establishment of such strategies at an EU level. The second part of the report is devoted entirely to Bulgaria's participation in the Strategy. The strategy is reviewed in detail and considered under its realization in Bulgaria in particular. The main emphasis is on the contributions and benefits of our participation in the Strategy for the Danube Region. In conclusion, the author allowed herself to draw some conclusions about the achieved results in Bulgaria.

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Критичен поглед върху институционалната система на Европейския съюз

Критичен поглед върху институционалната система на Европейския съюз

Author(s): Monika Moraliyska / Language(s): Bulgarian Publication Year: 0

The European Union is facing a number of serious challenges which shall be solved through utilizing its own resources – human, financial and intellectual. At the same time, its institutional structure is increasingly criticized - both externally and internally, by the European and national politicians, and increasingly by the European citizens. The disapproval of the EU is aimed both at the functioning and the activities of specific institutions and at the way in which they interact in the general structure, as well as against the implementation of certain policies. This report presents some weaknesses identified by the three main EU institutions - the European Council, the European Commission and the European Parliament. The second part presents the main critical directions to the EU institutional system - bureaucratic inefficiency, democratic deficiency and inefficiency of the EU policies. Their nature and opportunities for improvement are analyzed.

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Към устойчива конкурентоспособност: България в Европейския контекст
4.50 €

Към устойчива конкурентоспособност: България в Европейския контекст

Author(s): Juliana Hadjitchoneva / Language(s): Bulgarian Publication Year: 0

This article discusses the competitiveness beyond its economic nature, infl uenced by the concept of sustainable development, and expanded to the issues of environmental in the centre, it is a crucial objective for the economies, reinforced by the common European challenges and context of development. In this sense, the study‘s purpose is to analyse the development of Bulgaria through several key factors of infl uence in the three directions. Based on them, specifi c recommendations are proposed to achieve sustainable competitiveness primarily through the achievement of high added value by stimulating intellectual capacity and increasing management effi ciency. Further, it is open a discussion about a new stage in the development of the competitive race, marked by „shared“ (cooperative, solidarity) competitiveness.

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Концепцията за корпоративната социална отговорност и преходът към устойчиво развитие в България – възможности и проблеми: Управленските предизвикателства
4.50 €

Концепцията за корпоративната социална отговорност и преходът към устойчиво развитие в България – възможности и проблеми: Управленските предизвикателства

Author(s): Diana Genkova / Language(s): Bulgarian Publication Year: 0

The paper presents an assessment of the opportunities for the Bulgarian economy and the Bulgarian business to move towards sustainable development under the concept of corporate social responsibility. On the part of CSR supporters, the concept in question is not just a channel for a transition to sustainability; they identify it with sustainable development. This paper is not intended to deny the concept of CSR, but to specify the limitations to CSR on the road to sustainability, on the one hand, and the defi cits related to CSR adoption in business management practice in Bulgaria. Based on a theoretical analysis within the system approach, the relationship between the two is interpreted: the concept of CSR and the concept of sustainable development. The main challenges to the process of CSR transformation into a means of transition to sustainability have been identifi ed. Results from a representative empirical study by other authors on CSR issues are also commented on.

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Модел за управление на иновационно-растежен акселератор
4.50 €

Модел за управление на иновационно-растежен акселератор

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

Growth is the most important feature in the functioning of all modern business organizations and economies. It is the result of rapidly changing elements of the local, national and international socio-economic environment. The strength and direction of their impact to a certain extent depends on the specifi cs of the subject of activity and the target orientation of the enterprises. It is this impact that brings elements of uncertainty and instability to business development. In the last few decades, comprehensive methodologies and principles have been developed for the implementation of innovation in governance aimed at standardising good and effective practices so that they can be quickly and easily applied to different types of Organizations. In this publication, an attempt is made to justify the construction of an innovation accelerator leading to increased business growth.

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Вземане на решения в условия на неядни бъдещи резултати
4.50 €

Вземане на решения в условия на неядни бъдещи резултати

Author(s): Nadya Ivanova Marinova / Language(s): Bulgarian Publication Year: 0

The rationale for investment and fi nancial decisions for business development in the real sector of the economy at risk is based on the development of their theoretical foundations. Particular attention is paid to the peculiarities of the business risk assessment in the real economy compared to the risk in the fi nancial sphere. To this end, we analyze the risk factors in different sectors of the economy that determine the opportunities for diversion of future business outcomes and also the specifi city of the main risk management methods. In this respect, key risk measures for the different activities and the theoretical criteria for assessing the risk decisions used in the decision-making process in the fi nancial markets take the cornerstone.

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Ефективното управление на проектите – необходимост за всяка корпорация
4.50 €

Ефективното управление на проектите – необходимост за всяка корпорация

Author(s): Ediz-Hanif Bayazidov Saidov / Language(s): Bulgarian Publication Year: 0

The report examines the peculiarities of the behavior of transnational corporations in the context of globalization and continual changes in international corporate relations. The differences between traditional and non-traditional projects, as well as changes in the types, forms, dynamics and structure of the corporate model are analyzed in detail. The focus is on the specifi cs of managing non-traditional corporate projects and anti-crisis management tools. The conclusion is that the most effective organizational form for fi nancing and managing anti-crisis projects is through the creation of an investment structure such as corporate deposit funds.

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Концепцията за устойчив маркетинг през призмата на българската действителност
4.50 €

Концепцията за устойчив маркетинг през призмата на българската действителност

Author(s): Nadezhda Dimova / Language(s): Bulgarian Publication Year: 0

The dynamic business environment changes and imposes the emergence of different forms of marketing, transforms demand and supply, modifi es consumer behavior itself. Managers at different corporate levels face a number of challenges to address these changes and respond to the ever-increasing pressures of technology, and in particular, digitization in all areas of life. The development of sustainable marketing is a kind of response to any changes that include even those on the planet as a whole. Wonderful and worthy of respect is the example given by Bulgarian companies or those that enter the Bulgarian market.

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Ефективно управление на земеделските земи от държавен поземлен фонд в област Шумен
4.50 €

Ефективно управление на земеделските земи от държавен поземлен фонд в област Шумен

Author(s): Dimitar Varbanov / Language(s): Bulgarian Publication Year: 0

The Bulgarian state is the largest owner of agriculturall and son theterritory of Shumen Province. The State Land Fund is effectively managed throught heright choice of different time frames of short, medium and long-term leases inorder to achieve anoptimalsolution. The results, such as abid price and anaveragerent price, are very important and the Income Amount from ownership and control of agricultural land sin the republic an budget is directly dependent up on them. The results of analyzing the allocation of state farmland for previous business years should be the basis for a decision-making and the follow-up tender procedures.

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Socially responsible investments

Socially responsible investments

Author(s): Marzena Remlein / Language(s): English Publication Year: 0

Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part, and includes the socio-ethical and environmental-ecological considerations on the other. We can find four types of motives, describing them as mobilizing forces to undertake SRI. The seare psychological and social, legal, economic and strategic, financial. Investors invest their funds in such investments by choosing the right investment strategy for them. We can find many different classifications relating to strategies and actions within the framework of SRI. The most important classifications of the SRI strategy were prepared by Global Sustainable Investment Review and Eurosif. These two organizations prepare also reports on SRI in the world and in Europe. The European market has the largest share in the global SRI market but the most dynamically developing market is Japan.

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External costs – accounting perspective

External costs – accounting perspective

Author(s): Ewelina Kuberska / Language(s): English Publication Year: 0

Nowadays, shareholders would like to receive more information about companies’ activities. They would like to know how the company treats their local community, how their activities influencethe environment or even if the company’s activities are harmful for society. This information is needed and has to do with costs for society. Tracking these costs, called external costs, more precisely seems to be becoming more important in accounting and is starting to become a new research area.The need for treating external costs like a part of research in accounting is indicated by a trend of the accounting of social responsibility, the theory of legitimacy in accounting, the concept of full cost accounting and the directive on disclosure of non-financial information. The use of the environment isn’t free of charge for companies. According to national laws, companies are obligated to pay environmental fees or taxes when using the environment. Existing fees and taxes for using the environment don’t resolve the problems of measuring and evaluating the external costs in companies. What is important to note is that external costs are connected with using goods such as air, soil, water,silence or the aesthetics of the surroundings. They all are non-marketable goods; they don’t have prices on the market. Therefore, one of the non-market valuation methods could be used to evaluate them. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies.

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Costs of research and development

Costs of research and development

Author(s): Artur Jastrzębowski,Jiří Pospíšil / Language(s): English Publication Year: 0

Year by year, research and development works constitute an increasingly important element of the functioning of enterprises. Appropriate recording of expenditure and settlement of their effects requires (above all) determination of the actual stage of works. Consequently, there is a distinction between research and development works. Another aspect that determines the principles of recognizing expenditure in the accounting books is to determine whether the developed product/technology belongs to the area economically developed by the unit or to the unrecognized area. The adequate determination will help to place expenses either in the sphere of activity and basic unit orin the sphere of other operating activity. Financial reporting for intangible assets is perhaps one of the most difficult and most controversial topics of financial reporting. In this article it is compared three concepts of financial reporting for R&D costs: IFRS approach, Czech approach for non-profit organizations and Czech approach for profit organizations.

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The future of the European Migration and Asylum Policy

The future of the European Migration and Asylum Policy

Author(s): Judyta Cabańska / Language(s): English Publication Year: 0

Purpose: Migration is acomplex issue, with many facets that need to be weighed. Five years after the 2015 refugee crisis and the European Agenda on Migration, the EU still lacks a common migration and asylum policy. The aim of the chapter is to discuss the future of the migration and asylum policy in the European Union. Design/methodology/approach: The chapter analyzes the current migration situation in Europe, the impact of Covid-19 on migratory flows in Europe, challenges faced by the EU, and legislative initiatives proposed under the New Pact on Migration and Asylum. The text indicates key challenges related to migration faced by the European Union and provides an overview of the legislative proposals that seek to address the identified gaps. Findings: Covid-19 pandemic highlighted the need for the EU to be prepared to address situations of force majeure and broader crises, which impact migration and asylum management systems. The Pact on Migration and Asylum sets out the Commission’s new approach to migration, addresses border management, and ensures more coherence to integrate the internal and external dimensions of migration policies. Originality and value: The chapter attempts to contribute to the literature on international migration by delivering analysis results of Covid-19 pandemic’s impact on the migration flows in Europe and the analysis of EU’s new approach to migration and asylum policy.

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The adoption of Industry 4.0 solutions as a remedy against the pandemic crisis. The case of Polish companies

The adoption of Industry 4.0 solutions as a remedy against the pandemic crisis. The case of Polish companies

Author(s): Barbara Jankowska,Ewa Mińska-Struzik / Language(s): English Publication Year: 0

Purpose: The authors aim to briefly present the adoption of Industry 4.0 technologies among Polish companies in the realm of the VUCA world. These solutions may work as measures that increase the resilience of companies against the Covid-19 crisis and support the recovery in “the new normal” reality. Design/methodology/approach: The paper combines literature studies with an empirical investigation in the form of computer-assisted telephone interviews conducted among 400 Polish manufacturing companies. Findings: Polish industrial manufacturing firms lag in implementing I4.0 technologies compared to their Western European counterparts. Research limitations/implications: The empirical part of the study was conducted among Polish companies. Similar studies among firms from other CEE countries will be necessary to conclude about this part of the world’s readiness to adopt 4.0 technologies. Practical implications: The pandemic era and increasing I4.0 adoption pose particular tasks for companies. They should revise their contractual arrangements with IT service providers and focus on data privacy and security topics, but also industry-specific regulations. Triggered by the Covid-19 crisis, these actions may contribute to developing companies’ comprehensive digital strategy in the “new normal” reality. Originality and value: The chapter contributes to the discussion on the readiness of companies and economies to adopt the Industry 4.0 technologies. It also provides the level of the adoption of these solutions in the context of a post-transition economy.

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Future competences in times of an economic crisis

Future competences in times of an economic crisis

Author(s): Anna Łupicka / Language(s): English Publication Year: 0

Purpose: The aim of the chapter is to present the competence patterns before and during the economic crisis and to determine the importance of individual competences for doing business in a turbulent environment. In many sectors of the economy, global changes triggered by Covid-19 called into question the use of existing sets of competences needed to run businesses effectively in supply chains. The continuous improvement of supply chains – or lean and agile management – will no longer work in current conditions. Faced with an increasingly unstable economy triggered by a global pandemic, many economists ask whether the existing competence patterns in companies or supply chains remain appropriate and proper for the current economic situation. Design/methodology/approach: In 2017, a survey was conducted among selected experts in the pharmaceutical sector. The same questionnaire distributed in September 2020, during the Covid-19 pandemic. The experts were highly qualified managers employed in transnational companies. The 10 respondents were asked to indicate selected competencies. The choice of the pharmaceutical sector was motivated primarily by its specific characteristics as it is particularly important not only economically but also socially, by providing life-saving medicines. Findings: Technical competences are becoming the necessary ones. This is due to the need for self-sufficiency in lockdown situations, when it is difficult to find external employees and the possibility of outsourcing skills. In the case of managerial competence, it is clear that creativity and entrepreneurial thinking have increased in importance. When analyzing social competences, what comes to the fore is diversity of intercultural skills: foreign language skills, the ability to compromise, the ability to transfer knowledge, and finally, the ability to adapt to change. Originality and value: This chapter answer what competences seem necessary for future managers in the pharmaceutical industry in a turbulent environment, which is crucial for research and teaching centers who seek to educate future managers at the highest level of specific competences and skills. Due to the dynamic development of the industry, the text identifies the needs in the areas of technical, managerial, and social skills.

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The impact of the crisis on the maintenance of sustainable development initiatives. A comparative analysis of local and international companies

The impact of the crisis on the maintenance of sustainable development initiatives. A comparative analysis of local and international companies

Author(s): Łukasz Małys / Language(s): English Publication Year: 0

Purpose: The aim of the chapter is to compare the declarations of local and international companies regarding the maintenance of sustainable development initiatives during acrisis. Design/methodology/approach: The article presents the results of a survey conducted in September 2020 on a sample of 500 enterprises located in Poland. Respondents were asked to declare if they will maintain or abandon sustainable development initiatives in a crisis situation. The examples presented a pandemic similar to the one caused by Covid-19, an economic crisis, or a significant decrease in company revenues. Findings: The research showed that the largest group of companies in acrisis situation will completely abandon their initiatives in the field of sustainable development. Another group will give up those initiatives that generate the highest cost. There are some small differences in responses of local and international companies. Companies with foreign entities in the ownership structure seems less likely to give up all initiatives in the field of sustainable development. International companies more often than local companies declare that they do not know which initiatives they will abandon and which will they keep. Research limitations/implications: Factors other than international involvement (e.g. company size, strategic approach to sustainable development) may have a decisive impact on decisions regarding the maintenance of sustainable development initiatives in acrisis. Originality and value: The chapter illustrates the approach to sustainable development by companies classified into various categories: local and international.

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Sustainable development in the contemporary world – determinants

Sustainable development in the contemporary world – determinants

Author(s): Jana Gálová,Anna Mravcová / Language(s): English Publication Year: 0

The aim of this chapter is to describe various determinants of sustainable development in the contemporary world, including those most important, such as globalisation, climate change, poverty versus unlimited consumption as well as limited exhausted access to resources—with regard to the goals of sustainable development. The other objective is to give the reader essential resources covering the topic from various viewpoints and a starting point for discussions about sustainability.

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Sustainable consumption

Sustainable consumption

Author(s): Barbara Borusiak / Language(s): English Publication Year: 0

The aim of the current chapter is to present the essence of sustainable consumption andits basic rules: Reduce-Reuse-Recycle. Minimalism and sharing economy were presented as the manifestation of the Reduce rule. Reuse requires distribution systems which will give access to preowned products (in a broader scope), thus, they will provide products with a second life. This may be provided by alternative retail formats which are oriented towards the sale of second-hand products. Some of these formats, especially online applications, are becoming quite popular—their number, as well as the amount of their customers is rapidly growing. Also, traditional mainstream retailers have become involved in second-hand product sales.

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Sustainable development in corporate strategy

Sustainable development in corporate strategy

Author(s): Blaženka Knežević,Petra Skrobot / Language(s): English Publication Year: 0

The aim of the chapter is to explain how to incorporate Sustainable Development Goals (SDGs) into corporate strategy in order to increase the competitive advantage of a company in thelong-run. The questions how to set a mission, vision and objectives to prepare annual reports in the field of sustainability will be discussed. Furthermore, motives as to why companies have to consider local and global perspective when setting SD objectives and the problem of conflicts in SD goals will be determined.

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