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MICRO-PERSPECTIVE: THE RISE OF THE NEW COMMISSARS—AN ASSESSMENT OF RUSSIAN INFLUENCE CAMPAIGNS ON THE EVE OF THE WAR IN UKRAINE

Author(s): Charlie Winter / Language(s): English Publication Year: 0

Shortly after 21.30 MST on 21 February 2022, Russian president Vladimir Putin declared that Moscow was set to recognise the Donetsk People’s Republic (DPR) and Luhansk People’s Republic (LPR) in eastern Ukraine as independent territories. Moments later he gave the order for Russian ‘peacekeepers’ to deploy across the border into eastern Ukraine. Putin’s statement came just four days after a sustained surge in ceasefire violations by Russian and pro-Russian forces, which was reported by the Ukrainian Ministry of Defence on 17 February, and amid widespread, months-long speculation regarding the prospect of a full-fledged war on Kyiv.

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MACRO-PERSPECTIVE: STRATEGY WITHOUT DESIGN

Author(s): Ofer Fridman / Language(s): English Publication Year: 0

‘Modern Westerners,’ argues cultural psychologist Richard E. Nisbett, ‘like the ancient Greeks, see the world in analytic, atomistic terms; they see objects as discrete and separate from their environments; they see events as moving in linear fashion when they move at all; and they feel themselves to be personally in control’. Therefore, it is not surprising that the Western approach to strategy is dominated by the notion of linear progression towards objectives defined in advance, as Western ‘institutionalized habits focus only upon analytic and linear models’. Strategy is commonly perceived as a combination of ‘calculation and control to effect planned movement over a predictable but fast-moving environment in order to realize well-designed aims’. Consequently, the application of this linear thinking to the Kremlin’s behaviour has repeatedly led Western researchers to characterize President Putin as ‘astrategic’ or a ‘tactical’ player who is ‘adept at short-term tactical responses to setbacks, but less talented at long-term strategy’. Moreover, when applied to Russia’s hybrid media environment, these linear models would understand it in terms of pre-thought plans which were then orchestrated and coordinated to achieve the desired control over the media or the narrative.

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Oszustwa związane z VAT. Ewolucja oszustw typu MTIC

Author(s): Łukasz Pastuszka,Dariusz Strugliński / Language(s): Polish Publication Year: 0

Purpose: The purpose of the chapter is to present the subject of VAT fraud, with particular em-phasis on MTIC fraud, and to present the evolution of fraud over the years. Discussion of fraudpatterns, fraud participants, goods used in VAT fraud as well as tax fraud mechanisms will allowto understand both the changes that occur in VAT fraud and why VAT fraud is still a challenge forEU Member States.Design/methodology/approach: To achieve the purpose, the opinions of tax law experts, informationprovided by the Ministry of Finance and the National Revenue Administration, published documentsof the European Commission and organizations dealing with detecting and combating VAT fraudwere used. The chapter was also based on the case law of the Court of Justice of the European Union(CJEU) and national administrative courts.Findings: Based on the analysis, it can be concluded that VAT fraud, in particular MTIC fraud, stilloccurs and has a significant impact on the VAT gap. Criminals organizing VAT fraud modify boththe fraud schemes and the goods or the number of participants in the crime fraud. Knowledge aboutVAT fraud and its evolution is useful not only for the National Revenue Administration but also forhonest taxpayers who want to avoid being involved participating in a fraud.

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Metody ograniczania luki VAT

Author(s): Arkadiusz Bernal / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to review and evaluate actions taken to reduce the VAT gap. Design/methodology/approach: The review of actions was conducted taking into account the various causes of the gap, including the carousel frauds in particular, but also the abuse of the subjective exemption, the unregistered sales to consumers, the consumer imports of goods ordered online, the electronic services provided by entrepreneurs located in third countries, the illegal application of a reduced tax rate and smuggling. Findings: The actions taken by public authorities to reduce the VAT gap show that in Poland in recent years much has been done to effectively reduce the range of the gap. Among the measures taken were: educational campaigns, creation of public taxpayer registers to verify current and potential contractors, the introduction of split payment method, increased sanctions for the VAT frauds, including those imposed on tax representative, the abandonment of the exemption for imports of low-value goods and the obligation to recognize such imports through so-called electronic interfaces, and the change of quarterly reports to monthly for taxpayers starting their business. Many actions involve new technologies, such as issuing structured electronic invoices, recording sales to consumers on online cash registers, the obligation to provide consumers with the opportunity to make cashless transactions, and the mandatory submission of monthly VAT settlement reports electronically. Digitalisation causes a significant increase in the scope of data at the disposal of the tax administration as well as acceleration of their circulation. Both changes assisted by the centralization of tax administration and the use of artificial intelligence significantly hinder tax frauds.

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Dochowanie należytej staranności na gruncie VAT w dobie cyfryzacji

Author(s): Dariusz Strugliński / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to present the possibilities of using IT tools and databases by a taxpayer exercising due diligence. The most important circumstances that will be taken into account by tax officials in the assessment of entrepreneurs’ activities in VAT settlements are presented in the document Methodology for assessing due diligence by buyers of goods in domestic transactions, which is why this document is presented in this chapter. Selected IT tools and databases are also discussed useful in verifying contractors and transactions. Design/methodology/approach: To achieve the purpose, the documents published by the Ministry of Finance was used. In addition, information available on the Internet about search engines and databases was used. Information obtained during various meetings and trainings with taxpayers was also used. Findings: Based on the analysis, it can be concluded that the taxpayer can verify the contractor and partly the transaction using publicly available databases and IT tools. For a taxpayer who wants to exercise due diligence, it is useful to know the Methodology and know about the available sources of information and how to use them.

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Education and Technology in a Data Driven Society. Turning Data into Education Intelligence

Author(s): Laura Nicola-Gavrilă / Language(s): English Publication Year: 0

In a data-driven society, education and technology have become closely intertwined, transforming the way we learn, teach, and acquire knowledge. The availability of vast amounts of data and the advancements in technology have brought about significant changes in the education sector, enabling personalized learning experiences, improved access to information, and more effective educational outcomes. By embracing a data-driven approach, education systems can make informed decisions, tailor instruction to student needs, identify areas for improvement, and optimize resources, ultimately leading to improved student outcomes and enhanced educational experiences.In this chapter, we'll explore how data-driven technologies are unlocking the power of data for transforming education in an intelligent resource. Connecting data and leveraging technological tools we aim to foster collaboration, and contribute to the continuous improvement in teaching and learning outcomes.

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Лайкване и лайкването като компонент на манипулация в комуникацията

Author(s): Vanche Boykov,Marieta Goceva / Language(s): Bulgarian Publication Year: 0

New technologies bring with them new rules of communication. The essence of social networks is in mutual connection and exchange of information. Since Facebook implemented the "like" button on February 2, 2009, it has been used more than 1.3 trillion times and the number is increasing every day. Liking is an interactive communication that takes place with message, intention and action. By actively communicating with another person, by liking them, they are notified that their photo, status or post has been noticed. Liking shows the attitude of the liker towards the owner of the post. Facebook likes can be explained as the result of individuals' identification, empathy, and practicality with the content. People like other people's posts to confirm that they like something; to say something about themselves; to express virtual empathy or get something in return when the content liking audience is associated with a specific brand. It is important that liking the shared content is compelling and convinces the audience that there is a benefit (personal, intimate or business) from the author of the post. Despite the fact that liking provides information about self-disclosure and people can recognize each other, liking can also be used as a component of manipulation. In business, for example, when a partner's page is liked, while at the same time behind-the-scenes activities take place, or when likes are generated to represent the "greatness" of the product. The purpose of the author's research is to find out why other people's posts are liked in online platforms and why likes are also used for manipulation. The results of this research will certainly help to better understand human nature

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Електронни държавни изпити за специалност „Счетоводство“, ОКС бакалавър, рeдовна форма – опит от последните 5 години

Author(s): Teodora Roupska / Language(s): Bulgarian Publication Year: 0

This paper aims to present the experience of the Department of Accounting and Analysis in connection with the creation of opportunities, organization and conduct of electronic state exams for students majoring in Accounting, Bachelor’s degree, full-time education. Electronic state exams are conducted in accordance with the widespread use of computer technology in our lives. In the last five years, the Department of Accounting and Analysis has successfully used this opportunity, achieving equalization of the individual accounting disciplines in conducting an electronic state exam, avoiding mistakes in checking the work of students. The report presents the individual stages related to the organization and conduct of an electronic state exam for the specialty „Accounting“, Bachelor’s degree, full-time form of education. The main conclusions from the electronic state exams conducted so far for the students in the specialty „Accounting“, Bachelor’s degree, regular form of education is outlined.

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The European Labour Market in the Technological Era

Author(s): Tsvetina Tsakova / Language(s): English Publication Year: 0

The global climatic changes and the reindustrialization of the European economy in the technological XXI century construct a cause-effect chain which starts and ends with education and science: digitalization and robotization – structural economic reforms -imbalance in the labour market – professional qualification and competence – transfer of science and innovations in the applied economy – lifelong learning. The ambitious aim of the ecologically-oriented European Union is to achieve a carbonneutral economy by the year 2050. In the process of Green and Digital Transformation innovative industrial productions will be opened with the integration of digital and ecological technologies. The segments of the labour market change. The professional realization in the education, science and information and communication technologies increases, and the one in the industrial and agricultural decreases. The deficit of engineering human capital (educated and competent workforce) reaches record levels on the labour market. The focus of the study is on the education and science in the context of the Green and Digital Transformation of the European Economy. The long term aim of the research is the sustainable professional balance on the labour market. The topic concerning the European labour market is developed on the base of the modern multidisciplinary method of scientific research. The educational policies in the Victorian industrialization of the economy and the analogous present day reindustrialization are compared in the analysis and interpretation of the results of the study.

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Административни процеси и механизми за комуникация между гражданите и централните органи на изпълнителната власт

Author(s): Vasil Zhbantov / Language(s): Bulgarian Publication Year: 0

This article presents the importance of administrative processes and mechanisms for communication between citizens and the central bodies of the executive authorities, which in turn leads to better functioning of the public administration in the Republic of Bulgaria. Process-oriented management and communication mechanisms are presented, which contribute to a more effective and efficient government. In the article, an attempt is made to highlight the main positive points in the introduction and implementation of administrative services as a means of communication between institutions and individual interested parties, as well as the application of good communication mechanisms, which in turn improve the service to citizens and companies (organizations). Also considered is the digital transformation of the public sector, presenting the best practices of the Patent Office of the Republic of Bulgaria, which is of key importance for ensuring the effectiveness and efficiency of the information resources and processes used through centralized and horizontal solutions for e-governance.

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Технологичният инструментариум на последващата оценка на въздействието – фактор за обективното ѝ приложение

Author(s): Milena Tzakovska / Language(s): Bulgarian Publication Year: 0

This article examines some practical issues of impact assessment in their applied projection. The purpose of the research is to offer a new view on the spectrum of the used technological toolkit by analyzing the current regulations and the practice of the administrative bodies. Regarding the preliminary impact assessment, it is well developed, given the regulation of a significant set of samples, mandatory content for the documents and the development of methodological materials. Regarding the subsequent impact assessment, however, there is a certain lag in the development of the overall application of the instrument. The current development of the regulatory framework is looking for adequate solutions, however, according to the subsequent assessment, a consistently implemented legislative approach is still lacking.

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Digitalisation in agri-food sector

Author(s): Krzysztof Wójcicki,Justyna Górna,Ewa Sikorska / Language(s): English Publication Year: 0

The progress of the Fourth Industrial Revolution (called Industry 4.0) is driven by the development of cutting-edge digital technologies. Digital transformation is changing not only the manner of production, but also the definition of quality and the manner of quality management. The idea of Quality 4.0 refers both to the development of new technologies for quality assurance and control, as well as to changes in the culture of quality management. Industry 4.0 technologies are increasingly used in food production, leading to the development of Agri-food 4.0. They serve, for example, to control and implement production using automatic machines and robots. Invasive or remote sensors are used to monitor the environment, crops, farming conditions, processing operations and products throughout the entire supply chain. The use of the Internet of Things, artificial intelligence, big data and cloud computing enables advanced planning, control and optimisation of production. The use of digital technologies in the agri-food industry positively affects the quality and safety of food and has a positive impact on the efficiency of enterprises. At the same time, digital transformation is an opportunity to develop sustainable practices throughout the food supply chain. In this chapter, we present the idea of Industry 4.0 and Quality 4.0 as well as examples of the use of digital technologies in the agri-food sector.

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Projekt MOSAIC - každý žák hudebním skladatelem

Author(s): Jan Prchal / Language(s): Czech Publication Year: 0

The inclusion of a new key competence – digital – has raised a strong wave of reactions, mostly dissenting. The non-transparency of the process, the weakening of the Arts and Culture area is rightly criticized by reducing the hour range to upper primary schools, and, last but not least, the disregard of disciplines that develop non-technical competencies. This paper can be used as an argument that digital competencies do not necessarily conflict with art education and that a reduction in the number of lessons was not necessary – the content of digital education can also be implemented in subjects in the field of Arts and Culture.

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Health and safety education in the context of social and curricular changes

Author(s): Eva Marádová,Miroslava Kovaříková / Language(s): English Publication Year: 0

Health and safety education implemented in the accordance with the framework curriculum of elementary education develops pupils' relationship to health and provides a space for consolidating their skills to promote health and safety. It participates in shaping the health and safety literacy, which is necessary for life, to a large extent. The effective fulfillment of expected results of education in the given issue is determined by a number of social factors and circumstances. The teacher's personality plays there a key role. The article deals with current issue of health promotion and safety protection in education in the context of current social needs and challenges, which call for curriculum revision and adequate changes in teacher education. The attention is paid to the rapid rise of digital technologies into everyday life and the need to manage the reality of health and safety threat due to emergency.

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Предивикателства пред внедряването на високорискови системи в съответствие с европейската регулаторна рамка относно изкуствения интелект в МСП сектор

Author(s): Galya Mancheva / Language(s): English Publication Year: 0

This research aims to explore the challenges faced by enterprises in the SME sector regarding high-risk applications regulated in the new European Union regulatory proposal on artificial intelligence (AI). High-risk applications as well as challenges to high-risk systems are presented sequentially. The benefits and advantages for SMEs are stated as a conclusion.

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Ролята на преките чуждестранни инвестиции за ускоряване на икономическото развитие на България

Author(s): Mehmed Rasim / Language(s): Bulgarian Publication Year: 0

One of the biggest challenges in developing countries is the lack of accumulated capital that should provide the necessary investments for economic growth. Developing countries are increasingly implementing FDI-oriented policies to improve their international competitiveness and secure capital for economic development.

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Navigating the Digital Frontier: Banking Innovation, Sustainable Finance, and ESG Investing in Bulgaria

Author(s): Margarita Gyurova / Language(s): English Publication Year: 0

The world we live in is rapidly evolving and the financial landscape is changing as a result of that. The aim of this project paper is to explore the dynamic interaction between banking innovation, digital transformation, and sustainable finance within Bulgaria’s financial sector. It also analyzes the digitalization of the Bulgarian banking sector, the rapidly-developing role of technologies, as well as the introduction of AI in banking. The influence of business intelligence (BI) is examined, as well as the trends related to the blockchain technologies, newly developed banking operations, customer experience and their effect on the financial sector. The second part of the project presents the successful approaches associated with sustainable finance, highlighting the significance of integrating Environmental, Social and Governance (ESG) regulations into investment strategies made by the banking institutions all over the country within this framework.

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RAT BEZ BARUTA I UBRZANJE NAUČNO-TEHNIČKOG PROGRESA

Author(s): Radmilo Todosijević,Miloš Todosijević / Language(s): Serbian Publication Year: 0

Wiener’s prognostic. Stands towards future. Overflow of digitalization, absence of market, AI, new ways of communication ”everyone with everyone” and fall of cost of mediation. War and materialization of results of scientific and technical achievements. Own state development is in the esence the greatest protection against greedines of capital and its globalistic models. Complex products and development of basiic and complementary capacities, assume possible diversity of regional integrations. If man’s greatness is in liberation of destiny, he will co front it with knowledge, humanity and strive twords self sustainability.

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ЗЕЛЕНА ТРАНЗИЦИЈА - ИЗАЗОВ ЗА СТАБИЛНОСТ И УЈЕДИЊЕНОСТ ЕВРОПСКЕ УНИЈЕ

Author(s): Zoran Malešević / Language(s): Serbian Publication Year: 0

The green transition has clearly shown that EU member states are making economic progress, but that the gap between countries and regions is increasing. Similar economic opportunities and opportunities across the region are "key to the functioning and legitimacy of the Union. Therefore, the reduction of differences and the pursuit of economic, social and territorial cohesion - as stated in the Treaty on Functioning of the European Union (Art. 174) are the guiding principles for the development of EU economic policy. Europe is going through a double transition of digitalization and decarbonization that is drastically changing the way how the economy works. The necessary adjustments vary greatly between activities and European regions that differ in their economic structures. Local assets such as internet availability, greenhouse gas intensity and the availability of highly skilled labour, as well as social structure play a key role in shaping the economic structure. The activities that a particular region is specialized for, indicate its potential to benefit from digital and green transitions. Regions specialized in product desigp or using digital and green solutions -will greatly benefit from both of these transitions. Regions with a strong reliance on agricultural activities must adapt in a different way than regions whose economies are dominated by services that require specific knowledge or highly technologically intensive manufacturing industries.. The structural changes resulting from the green transition could turn the European economic landscape upside down and thus reshape economic cohesion in the EU. Also, regions that are prosperous today may lose ground in the future., 'while less developed regions may take advantage of previously unused potential and grow beyond expectations during this double transition. As a result, existing disparities may intensify, disappear or be supplemented by new ones. In any case, new challenges arise for the stability and unity of the European Union.

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Киберпространството като петия домейн на войната

Author(s): Dragomir Krastev / Language(s): Bulgarian Publication Year: 0

The manuscript examines the possibilities for fighting in cyberspace as a new field of war. The purpose of cyber warfare is to damage computer systems, create interference, or obtain classified information by infiltrating computer systems and networks. The main motivation is the realization of certain interests in the international arena. Existing legal rules and regulations on warfare are generally applicable to cyber warfare. Before starting a cyber war, it is necessary to establish jus ad bellum (ie the right to use force). In addition, the reasons for the use of force in any form must be legal and permitted by law.

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