Анализ на структурата и динамиката на разходите за труд в индустриални предприятия от русенски регион

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

Labor plays an important role in the functioning of the economy and its cost has economic and social dimensions. From the point of view of the enterprises, the labor cost is an expense (labor cost), and in terms of employees – employee income (salary). In this report, with the help of the structural and dynamic analysis, the level and the variation of the labor and wage costs, the comparisons in different cuts and the conclusions and proposals are formulated.

Прилагане на общата селскостопанска политика при изграждане на устойчиви бизнес модели в селските райони на България

Author(s): Teodorina Turlakova / Language(s): Bulgarian Publication Year: 0

The development and maintenance of applicable business models in rural areas requires support at different levels of government. The implementation of the EU’s Common agricultural policy (CAP) measures in the rural areas creates the conditions for increasing the added value achieved through a number of initiatives, including through the concept of “smart villages”. The purpose of this article is to identify successful business models in rural areas of Bulgaria on the basis of an assessment of the local environment and in line with the CAP priorities. The article defi nes the concepts of “business model” and “rural entrepreneurship”, an analytical methodology assesses the business environment in several rural areas in Bulgaria.

Влияние на интегрираната отчетност върху конкурентоспособността на предприятията

Author(s): Emiliya Vaysilova / Language(s): Bulgarian Publication Year: 0

In today’s globalized world, the world economy is booming. Human needs are being met more and more and the role of companies in society is growing, which unfortunately is accompanied by negative effects on the environment. In order for this role to be properly assessed, it is necessary to improve the reporting of the companies. As a result, the paradigm regarding the reporting of economic activities is changing. Integrated reporting is introduced, which includes both fi nancial and non-fi nancial indicators (social and environmental).This paper aims to explore the essence and importance of integrated reporting as one of the conditions for sustainable growth and development of enterprises. The main thesis is that, at the present stage of economic development, the presentation of non-fi nancial information is one of the main factors for enhancing the competitiveness of each enterprise.

Специални събития и атракции в културния туризъм – успешни практики и нови тенденции

Author(s): Sonya Alexieva / Language(s): Bulgarian Publication Year: 0

Investment and changing attitudes towards cultural tourism which has grown increasingly high in demand among the various types of special interest tourism make of it a popular choice among Bulgarian and international tourists. In the era of social networks, the possibility for on-line exchange of comments and opinions has changed forever the way cultural tourism is managed and communicated. This type of special interest tourism requires a particular attention to special events, attractions, and modern animation. This paper deals with how our country’s chances as a promising cultural tourism destination can be enhanced at the background of the new trends in event management. It analyzes some good practices related to notorious special events and attractions and making many successful destinations recognizable.

Събитията като фактор за преодоляване на сезонността в туризма

Author(s): Elenita Velikova / Language(s): Bulgarian Publication Year: 0

Seasonality is analyzed as the main element of the most mass tourism types. Events are defi ned as an essential part of the tourist development of destinations, a factor for attracting visitors, promoting investment, improving the image and revitalizing the local economy. The effect of this development can be twofold: on the one hand, by identifying and discussing the main concept of events, it will contribute to the enrichment of scientifi c knowledge in the fi eld with potential for future research work. On the other hand, it can be benefi cial to destination managers as it will offer a better understanding of the importance of conducting unique events for the formation of destination image, seasonal decline, and the development of a sustainable economy based on tourism.

Rural Manager

Author(s): Bruno Stefan,Marin Burcea / Language(s): Romanian

The research is part of the strategic project “Rural Manager” POSDRU / 13 / 5.2 / S / 8 and was conducted based on a survey to which 942 entrepreneurs and potential entrepreneurs from rural areas responded. In addition, 3 focus groups, 3 brainstorming's and 30 in-depth interviews were conducted with 80 entrepreneurs and 159 civil servants. She analyzed entrepreneurial values, building an 11-step entrepreneurial scale, entrepreneurial attitudes and behaviors, qualities and obstacles in managerial career, theoretical management knowledge held by rural employers, the need for training and entrepreneurship in business, business consulting, rural management perspectives.

Rural Antreprenor: Cercetare privind nevoile de formare și consultanță managerială ale întreprinzătorilor și ale celor care doresc să înceapă o afacere în mediul rural din regiunile de dezvoltare Nord-Vest, Vest, Sud-Vest Oltenia, Sud Muntenia, Bucur

Author(s): Bruno Stefan,Marin Burcea / Language(s): Romanian

The research is part of the strategic project “Rural Entrepreneur”, POSDRU / 83 / 5.2 / S / 59596 and was conducted based on a survey to which 1,527 entrepreneurs and potential entrepreneurs from rural areas responded. In addition, 5 focus groups, 5 brainstorming's and 50 in-depth interviews were conducted with 154 entrepreneurs and 115 civil servants. She analyzed how people started their first business, the factors that determined the success of their first business, the transition to a sustainable business, the obstacles encountered in starting an entrepreneur, the fears that appear when starting a business, the changes after starting a business, the perception of competition, self-evaluation. managerial education, the need for consultancy, external support in business development, the future of one's own business, the dynamics of the entrepreneurial approach in rural areas during 2008-2010.

Opodatkowanie towarów i usług w obliczu cyfryzacji gospodarki i społeczeństwa

Author(s): Aleksandra Skierś / Language(s): Polish Publication Year: 0

Purpose: Evaluation of value added tax (in Poland: goods and services tax) regulations in terms of their adaptation to changes resulting from the development of digitization of the economy, as well as to socio-economic processes. Design/methodology/approach: An analysis of legal acts, a review of tax rulings and proposed solutions concerning VAT taxation presented in the literature. The study addresses issues related to e-commerce and the provision of services at a distance. It also outlines the problem of taxation of the sharing economy. Findings: On the basis of the analysis it may be concluded that the regulations on indirect taxation of digital activity, although they are not without flaws, can be applicable to modern trade and provision of services. However, there are still issues which require developing new solutions (such as taxation of the sharing economy).

Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego

Author(s): Sławomira Kańduła / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to assess instruments that compensate local government units (LGUs) for the loss of income from shares in personal income tax and shares in corporate tax in connection with changes in these taxes as a result of Polish Deal program. The assessment was made from the point of view of the financial independence of local government units. Design/methodology/approach: The paper begins with outlining the changes in state income taxes in Poland. The next section concerns the method of assessing the “foreign” income of LGUin the context of financial independence. Then the instruments that compensate local government units for the loss in tax revenues were discussed and their assessment was made from the point of view of the financial independence of LGU. Findings: The following consequences of Polish Deal for LGU can be identified: 1) decrease in tax revenues, 2) deterioration of the structure of budget revenues (increase in the share of “foreign” revenues), 3) establishment of “rescue” instruments in the form of a subsidy development part and changes in the allocation of revenues from shares in state taxes. The financial consequences of the changes brought about by Polish Deal vary depending on the level of local government. The municipalities, including cities with poviat status, will feel them most acutely, as they have the highest share in personal income tax. The mechanism of dividing the development part of subsidy favors some local government units because it relates to the population size and not the actual loss of income from shares in state taxes. Instruments compensating the loss of income of LGU in connection with Polish Deal limit the financial independence of LGU and deepen the lack of transparency in the redistribution of income in the public finance sector in Poland.

Polski Ład z perspektywy progresji podatkowej i rozwiązań prorodzinnych

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish Publication Year: 0

Purpose: The aim of the research is to identify, structure and evaluate changes affecting the progressivity and family-friendly nature of personal income tax in Poland, introduced in 2022 as part of the Polish Deal socio-economic program. The analysis takes into account the legal status as of January 1, 2022 (Polish Deal) and changes introduced from July 1, 2022 or January 1, 2023 (Polish Deal 2.0). Design/methodology/approach: The chapter is dominated by a normative approach, but not limited to textual-dogmatic analyses. The aim was to identify the systemic significance of the introduced changes, and the creation of tax law was also analysed. The chapter consists of three points. In the first point, the most important changes to the Polish Deal and its adjustments under the Polish Deal 2.0, which affect the progression and family-oriented nature of personal incometax, were identified and grouped in the table. In the second point, both the nature and the method of implementation of changes in the progressivity of the tax under consideration were assessed. In turn, in the third point, an analogous assessment was made with regard to changes in the pro-family elements of this tax. Findings: The changes introduced to the personal income tax under the Polish Deal and the Polish Deal 2.0 lowered the burden of this tax not only for people with the lowest income, but also for those with medium and high income. These changes, however, have to be considered together with the burden resulting from the health insurance contribution, which until the end of 2021, in part of 7.75% of the contribution base, was tax deductible. As a result, only the lowest-earned taxpayers benefit from the combined changes, for some of them the reduction in income tax becomes neutral, and for high-earned taxpayers – it does not compensate for the additional burden of health insurance, thus exacerbating the tax and contribution progression. Inevitably, the reduction of personal income tax results in lower revenues to the state budget, and moreover, increases the pressure on its expenses in order to compensate local government units for the loss of income due to the percentage share in this tax. In the face of the chronic budget deficit, in the conditions of historically high public debt and rising costs of its servicing, and the accompanying rising inflation, a natural question arises as to how this loss of budget revenues will be compensated. Knowledge of the answer to this question will allow to estimate the full redistributive effect of changes in the socio-economic program of the Polish Deal.

Zakończenie

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish Publication Year: 0

Oszustwa związane z VAT z udziałem platform cyfrowych

Author(s): Jan Sarnowski,Paweł Selera / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to outline the specifics of VAT taxation in the e-commerce sector and to present the legislative measures implemented by both Poland and the EU in order to reduce the tax gap in this area. Design/methodology/approach: The authors analyse the recent changes in the field of EU and national law aimed at counteracting VAT fraud in the area of new distributions channels of goods and services. The authors present new legal solutions, especially those addressed to online platforms, and examine their impact on the e-commerce market. The effectiveness of legal solutions is illustrated by data and statistics provided by the National Revenue Administration. Findings: Statistical data prove the effectiveness of the adopted legislative changes. Not with standing above the EU Commission’s new legislative proposals are presented and aimed at more effective transparence and compliance in this sector.

Ewolucja raportowania zrównoważonego rozwoju przedsiębiorstw w odpowiedzi na zmieniające się oczekiwania informacyjne interesariuszy

Author(s): Andrzej Niemiec,Wanda Skoczylas / Language(s): Polish Publication Year: 0

Reporting is a vital management and communication tool for businesses to engage with stakeholders. Stakeholders expect reports of high quality, primarily those containing decision-relevant information, faithfully reflecting the presented content. The pursuit of effective sustainable development strategies has led to various changes, including institutional and capital market changes, as well as changes in the functioning of businesses. A company’s success is now expressed in economic sustainability, social responsibility, and environmental responsibility, which determine management tasks and the measurement and reporting of the company’s multidimensional results to stakeholders. This issue gains particular importance due to the expanding circle of significant company stakeholders whose success is intertwined with the organization’s competitiveness in the market. The chapter aims to present the evolution of non-financial reporting toward sustainable development reporting in light of changing informational expectations of stakeholders and supporting legal regulations. The research methodology used in the study is an argumentative method (Betti, 1955) and hermeneutic method (Betti, 2022). The study is interdisciplinary, combining several fields of social sciences, including economics and finance, social communication and media sciences, management and quality sciences, as well as legal and sociological sciences. The results of the conducted research confirmed that stakeholder information expectations toward organizations change in accordance with evolving environmental conditions and increasing complexity. To meet these expectations, various actions are taken to develop suitable methodological solutions. Legislative changes are also essential, in line with the monological stakeholder theory approach. The goal of legislative changes is to ensure comparable, reliable, and significant informationusing information technologies regarding the implementation of sustainable development strategies. Controlling ESG (Environmental, Social, Governance) risks control prevents costly consequences.

Polityka rachunkowości w zakresie ładu korporacyjnego zrównoważonego rozwoju

Author(s): Joanna Błażyńska / Language(s): Polish Publication Year: 0

Corporate governance describes the principles, relationships and processes under which an entity is managed and its management bodies are controlled. The aim of the chapter is to assess the accounting policies of listed companies from the point of view of their compliance with good corporate governance practices for sustainable development. Using the source analysis method, the essence and legal basis for shaping corporate governance policy are presented. During the empirical study, five main thematic areas of non-application of corporate governance principles by companies listed on the Warsaw Stock Exchange in the WIG-ESG index were identified: (1) diversity policy towards the management board and the supervisory board, (2) reporting of ESG areas, (3) organization of the general meeting meetings, (4) remuneration of the supervisory board and managerial shares, (5) organization of internal audit.

Релевантни аспекти на методологията по вътрешен одит в публичния сектор

Author(s): Slavcho Zlatkov / Language(s): Bulgarian Publication Year: 0

This article is devoted to the specifics of internal audit in the public sector and the application of the current methodology, approved by the Minister of Finance. The main challenges in the routine work of internal auditors, directly related to the application of the internal audit methodology in the public sector, are briefly summarized. The need for the development and application of a specific methodology for internal audit is substantiated, while a sample procedure for performing an audit engagement of public enterprises in which the head of a public sector organization exercises the rights of the state over shares or stocks is presented.

Certyfikaty zrównoważonego rozwoju w raportowaniu niefinansowym. Szansa na zrównoważoną transformację rynku?

Author(s): Krzysztof Warych / Language(s): Polish Publication Year: 0

The aim of this chapter was to explain what role information about sustainability certificates can play in the non-financial reports of companies according to Corporate Sustainability Reporting Directive. The non-financial reports of selected companies of the Warsaw Stock Exchange were analysed. On this basis, it was found that enterprises willingly report on the certificates they have obtained. It was identified that the above information primarily serves to authenticate sustainable practices and may have a direct impact on the assessment of companies’ non-financial reports. They also serve as an essential element of stock exchange announcements and thus building relationships with stakeholders and investors.

Droga do zrównoważonego rozwoju – wyzwania i perspektywy

Author(s): Magdalena Śliwińska / Language(s): Polish Publication Year: 0