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.

Zakończenie

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

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

Промени в Закона за счетоводството и Закона за независимият финансов одит – 2024

Author(s): Nikolay Yovchev / Language(s): Bulgarian Publication Year: 0

The purpose of this study is to cover the European regulations and the legal framework in relation to its transposition into national accounting legislation - the Accounting Act (AA) and the Independent Financial Audit Act (IFAA). The recent changes to the Accounting Act (AA) came about through the promulgation of the Accounting Act as amended by the Accounting Act. Journal of Laws No. 70 of 20 August 2024, as amended. SG 72 of 27 August 2024, amend. SG 79 of 17 September 2024. Amendments to the Accounting Act, reflecting the need to change the existing regulatory accounting framework imposed by the adoption of European legislation and to meet both the general and specific needs of market participants. The main objective is to align European accounting legislation with national legislation. The change also appropriately reflects the understanding of reporting and the applicable basis to the requirements of the organisation of the accounting system, as well as the auditing and publication of financial statements having information on sustainability reporting and the new requirements for the management of the environmental and social impact of the activities of enterprises. With a view to reducing the administrative burden and costs for businesses and establishing clear rules and procedures regarding accounting by businesses, the main points to be taken into account in terms of accounting legislation are discussed.