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OD LINEARNE DO CIRKULARNE EKONOMIJE: PRIMJER IZ BOSNE I HERCEGOVINE

Author(s): Zdravko Todorović,Igor Todorović / Language(s): Serbian Publication Year: 0

Waste is today considered one of the most significant environmental problems of the modern world. Man, with his activities, is a decisive factor in changing and polluting the environment. Nature does not know waste, waste is the work of man. The research problem is a waste-generating economy model. From the beginning of the industrial revolution, man decided to abandon the circular model of the economy and to move in a straight line. He adopted a linear model of the economy that takes resources from nature,processes them into products, which are thrown away after use and create waste. The linear economy model on the one hand brought rapid economic growth and development, increased productivity, population growth, raising living standards, development of new technologies and knowledge, but on the other hand the linear economy model created catastrophic environmental problems, uncontrolled use of resources, allowed rich global access to resources, changed political and military power, stratified the population into a small group of rich and mass poor, created excessive consumerism, led to drastic climate change and the like. The world has realized that the linear economic model must change.The first phase in the transition from a linear to a circular economy is the recycling economy. The goal is to recycle discarded products and return them as raw materials to a new process. A special problem is the cleaner “planet” than previous waste. The next phase is a systematic approach to economic change that aims to design business systems in such a way that products after use can be easily returned as raw materials to the business process and be zero waste. These changes require all stakeholders to be involved in the change process. Economic progress cannot be stopped, but it can be slowed down for sustainable development. The paper presents the development of economic models and presents the process of transition from linear to circular economy. A special contribution of the paper is the analysis of the state of the economic model in Bosnia and Herzegovina and the comparison with the circular model in the European Union. The discussion analyzes the situation in the field of circular economy in Serbia, Slovenia and Croatia.

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Sustainable agriculture: Development of organic farming. Case study of the Czech Republic

Author(s): Pavel Kotyza,Luboš Smutka / Language(s): English Publication Year: 0

Sustainability is a crucial topic in today’s agricultural policy discussion. Agriculture faces 2 challenges—feeding increasing number of people, while being sustainable and reducing negative environmental effects. Agriculture will require “structural transformation” to meet goals of global society—the Sustainable Development Goals. Land management, bio-diversity and soil degradation are often correlated with farming practices. Thus, having sustainable agriculture requires transformation of farming practices, and organic farming belongs to potential directions. For over 3 decades, organic farming has gained on importance, market share as well as popularity among consumers, producers and policymakers. Health concerns, public support and market potential convinced farmers to introduce non-conventional farming practices. On the contrary, organic farming is often criticized for lower production potential, higher pricing and labour intensity. In the Czech Republic current organic production is rather extensive (on pastures), and products are not sold as organic due to the market oversaturation. However, slow but increasing trend in crop production, which could lead to improved farm economies is observed. The future of organic farming development as individual by side effects related to organic farming are considered to be of the key significance for long-term sustainability of agricultural activities. Organic farming is not a solution to current society issues, butit could be considered as innovative alternative approach for future generations.

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Innovations on rail freight market

Author(s): Dora Naletina,Mate Damić / Language(s): English Publication Year: 0

Ten years ago, the European Union recognized the importance of stopping further development of road freight transportation and the need for making rail freight a more prominent branch of industry. Rail transportation used to hold a more relevant position, but because of slow response to changes on the market and no investments in modernization, it now occupies only around 10%of the share in freight transportation in most EU member states. Most members have initiated the implementation of the restructuring and liberalization of rail market, with the aim of establishing a multimodal transportation network and reducing negative impact of road freight on the environment. The Croatian market is no exception, of course. It has liberalized the rail freight market since the Accession to the EU, while the rail passenger traffic is still monopolized by a company owned by the state. The Croatian national carrier HŽ Cargo has decided to face the competition by restructuring the current business and giving a sharper focus on innovation (intermodal terminals, RO-LA, and digitalization of business operations). The above-mentioned topics are analysed in the following chapter.

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Brand as an innovation—The case of Czech wine

Author(s): Jan Zavodny Pospisil / Language(s): English Publication Year: 0

The Czech Republic is not a typical wine-growing country, yet winemaking and viticulture are among the oldest Czech crafts. Although the situation is slightly improving today, domestic wine production is not very preferred by Czech consumers since more than two-thirds of the wine that Czechs drink each year is imported. In the long term, the worst situation prevailed with the sales of a young wine. The cause was twofold: On the one hand, the market was already penetrated by imported Beaujolais nouveau, which became a synonym for the young wine. On the other, a peculiar Czechs’ taste for young wine was also an obstacle. As a young wine, many Czechs drink partially fermented must from grapevine fruits called “Burčák”. The young wine market was therefore seemingly penetrated with a low possibility of new brands entering it. The proposed case study will describe an ongoing campaign in which a new brand, “Svatomartinské víno”, was created. With this brand, it was possible to change the Czech consumers’ view of immature wines fundamentally. Thanks to the innovative branding approach, the product, which Czech consumers had neglected for many years, became a superior and must-have product for broad consumers. Also, the relationship between the brand and consumers has been established. The new brand has become a potential for many other related events. Last but not least, the consumption of domestic wine increased, which led to the support of local wineries and related regions.

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Storytelling in business—How to increase customer engagement

Author(s): Iwona Olejnik / Language(s): English Publication Year: 0

Storytelling, as a marketing innovation, is the market communication tool that allows present the facts in a coherent and attractive way so as to stand out from the competition and more effectively influence the consumer’s imagination and engagement. It can be concluded that the history of storytelling itself dates back to the beginnings of mankind, when humans started to transfer knowledge from generation to generation. The chapter indicates that storytelling evokes emotions in customers, and these in turn affect commitment and action. The most important and primary elements of storytelling include superior message, conflict, characters (the archetypes) and plot. Each good story can be based on a few important points, which are well described by the concept proposed by American writer Joseph Campbell. In addition, the chapter also presents examples of sources of inspiration for storytelling. Among them, it is worth mentioning, for example: history of the company’s founder or president, the beginnings of the company, employees’ stories or milestones (successes or failures). The last part presents two case studies of the use of storytelling by enterprises. These are examples from the Polish market regarding the use of storytelling in employee recruitment and customer engagement.

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GESTIONAREA COMUNICĂRII EFICIENTE CU ANGAJAȚII

Author(s): Diana Duca / Language(s): Romanian Publication Year: 0

Traditionally, and this tradition still persists in the Republic of Moldova, theevaluation is seen in terms of requesting all kinds of reports, notes, minutes, tests, projects, etc. What you need to be aware of is that not every activity can be provenby a written document. There are aspects of the activity that can be appreciated bydirect observation or as a finished product. Hence the role of the manager to possessskills and competencies of observing, comparing and correcting the processes thattake place in the led units, as well as competencies to appreciate people's contribution to achieving objectives, motivating them, implementing /using mechanisms for informing about results and subsequent cycles of activities. or here, decisive is the managerial competence of communication, which can be a defensive one, which provokes evaluation and judgment; desire for control; strategic andcalculated approach to the message by the subordinate; neutral approach; showingsuperiority; showing self-confidence; or a supporting one, which causes description;problem-solving orientation; spontaneity in conveying the message and reaction;empathic approach; recognition of equality between sender and receiver; arguing thecontent of the message. In the present paper we highlight some practical aspects ofcommunication between managers and subordinates based on the results of research:chief-subordinate relations and subordinate-chief, conducted on a sample of about200 people employed in employment, most of them in education.

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Digital Transformation in Romania and Bulgaria

Author(s): Krasimir Shishmаnov / Language(s): English Publication Year: 0

Innovative approaches to and methods for designing successful business strategies have changed consumer requirements and habits. Traditional business processes have thus been adapted to a virtual environment and the process of digital transformation.Digitization is a process which can be defined as transforming business models and processes into digital ones. In most cases, they are a combination of different types of operations, such as e-commerce, Internet marketing or smart manufacturing. One of the major advantages brought by digitalisation is the improvement of workforce through the use of robots, CNC machines (digital software control), computers and mobile devices.

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The Leading Woman in the Knowledge-Based Economy

Author(s): Diana Elena Zaharia (Ştefănescu),Bogdan Ștefănescu / Language(s): English Publication Year: 0

This scientific approach takes into account the analysis of the leadership type, present in the Romanian cultural institutions in terms of identifying the opinion and attitude of the members of the organizations towards the management, as well as the level of their involvement in the accomplishment of the management act, considering that these are important elements that ensure the achievement of the organization's objectives. The research methods used are the following: Observation and analysis of documents and quantitative analysis based on questionnaires.Research Question: Is women accepted as a leader in the contemporary knowledge-based economy?Research hypothesis: Does the gender of the leader influence the organizational performance of cultural institutions in Romania?Purpose of the research: To make a comparison between leadership styles related to gender differences.

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Audyt podatkowy jako zewnętrzny mechanizm nadzorczy

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

Purpose: The purpose of the chapter is to identify, characterize and compare types of tax audit and their location in the structure of the internal tax supervision framework. In addition, the role of tax advisory companies, audit companies, tax advisers and statutory auditors in this processwas highlighted. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular the Tax Ordinance, as well as the documents of the National Revenue Administration (KAS) operationalizing the shape of the Cooperation Programme and its components. Initial data on the number of cooperation agreements and entities submitting applications for such agreements were also collected and analysed. Findings: In the light of the presented analyses and statistics, the tax audit institution is at the initial stage of development. In the case of an audit carried out by the Head of KAS, only pre-audit procedures are developed and verified, which is aimed at checking the taxpayer’s settlements in terms of potential risks related to the fulfillment of tax obligations and allows to determine whether the taxpayer has not only the willingness, but also the ability to effectively supervise tax function. There is no—so far—practice of monitoring audits aimed at ensuring that the Head of KAS can exercise effective and efficient supervision over the correct implementation of the cooperation agreement. There is a strong feedback loop between the latter type of audit and the audit of the tax function. The higher the level of effectiveness and adequacy of internal tax supervision, and the higher the level of tax function audit, the lower will be the scope and form of supervision carried out by the Head of KAS, especially in the form of a monitoring audit. Taking into account the complexity, high dynamics, as well as interpretative divergences and ambiguous jurisprudence of tax law, the development of the tax audit service can be expectedin the near future—not only within the framework of the cooperation agreement, but also outside such an agreement.

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Digitalizacja rozliczeń VAT na tle zasady proporcjonalności

Author(s): Mateusz Bujak / Language(s): Polish Publication Year: 0

Purpose: The main objective of the following article is an analysis of the newest digitization tools included in Polish legislation with emphasis on their compliance with proportionality principle expressed in the jurisprudence of courts. Design/methodology/approach: In the study, the author used methods such as the analysis of legislative solutions, VAT gaps, and VAT settlements obligations across the Europe. The author also cites opinions of tax law experts to indicate their attitude to new solutions. Findings: The incompatibility of new digitization solutions with the proportionality principle has been demonstrated, mainly in the scope of imposing too much information burdens that are largely unjustified in terms of combating the VAT gap or complying with VAT obligations. The introduced solutions made the fulfillment of obligations even more complicated and introduced uncertainty relative to the legal basis of the new solutions. However, positive changes emerged, leading to some extent to compliance with the principle of proportionality in the simplifying changes in the last amendment to the law.

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Koncepcje opodatkowania zysku w sektorze cyfrowym

Author(s): Szymon Mamajek / Language(s): Polish Publication Year: 0

Purpose: The purpose of the chapter is to present and compare the proposed, as well as so far implemented digital tax models in selected countries, with particular emphasis on Poland. To the extent necessary, the issue of economic value creation using digital interfaces and the digital business models based on them will be discussed, which will be necessary for further consideration of the tax challenges associated with the digital economy. Design/methodology/approach: The goal was accomplished by analysing the literature on the subject, researching legislation or drafts there of, and other sources, including reports, policy papers, and Internet sources. The study examined, among other things, the European Commission’s draft directives, as well as Austrian, Spanish, Polish and Turkish legislation on the taxation of digital services. Findings: Digital taxes in the countries that were the focus of this chapter show numerous commonalities with the DST model developed by the European Commission. In those tax jurisdictions, the biggest changes can be observed in terms of the object of taxation, which was restricted for Austria, Spain and Poland and expanded for Turkey. Significant differences are also observed in the definitions of the taxpayer with threshold values for local income, as well as tax rates. Of the analysed digital tax models, the Spanish ISDS had the most in common with the DST model and the Polish VOD tax had the least. As far as the Polish proposal for a full DST model is concerned, some doubts about the legal quality of this solution have been raised in the literature.

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Potencjalne implikacje podatku od transakcji finansowych dla rynku i inwestorów na Giełdzie Papierów Wartościowych w Warszawie

Author(s): Przemysław Gerschmann,Anna Siwiec,Wojciech Świder / Language(s): Polish Publication Year: 0

Purpose: The main aim of the chapter was to present the idea and the current state of work on the financial transaction tax (FTT) at the national and EU level. Moreover, in the empirical part, it was decided to estimate the burden of this tax on investors on the Warsaw Stock Exchange in order to assess the legitimacy of introducing FTT from the point of view of the domestic capital market. Design/methodology/approach: The research method used in this chapter is the review of the literature and legal acts concerning the financial transaction tax (FTT). In the empirical part, the tax burden on investors on the Warsaw Stock Exchange (WSE) was estimated. Additionally, based on data collected from the WSE and the tax rate proposed in the 2015 Polish FTT project,a simulation of the state budget revenues from this tax was carried out. Findings: The amount of the state budget revenues from the financial transaction tax on the Warsaw Stock Exchange estimated in the chapter is between PLN 416.1 and 654.4 million. The estimates were made taking into account the stock exchange turnover in 2015–2020 and assuming the tax burden only on individual investors trading instruments on their own behalf. The introduction of the tax with the rate proposed in the 2015 FTT project was assessed negatively, taking into account the further development of the Polish capital market and the competitiveness of GPW S.A. compared to other European exchanges. In the event of a possible implementation of the FTT in the future, it is the amount of the tax rate that is important. FTT should be introduced with a lower rate than the proposed one, and bearing in mind the time—tax should be proposed in the period of high volume and low volatility on the WSE. There after, the tax rate could be increased if turnover and volatility were not distorted.

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Opodatkowanie nieruchomości w Polsce – symulacja zmiany na podatek katastralny

Author(s): Joanna Dąbrowska,Agnieszka Górska / Language(s): Polish Publication Year: 0

Purpose: For many years, there has been talk of a real estate tax reform that could positively affect the financial situation of local governments. The aim of the study is to assess the fiscal efficiency of real estate tax on the example of four selected communes located in the Kujawsko-Pomorskie voivodeship. Design/methodology/approach: At the beginning, the current structure of the analysed taxis shown. Then, the structure of revenues of local government units was presented and the importance of revenues from real estate tax was indicated. Cadastral tax has been defined and its essence explained. The advantages and disadvantages of ad valorem tax, both from the taxpayer’s and the commune’s point of view, have been identified. In order to achieve the aim of the study, the authors used a simplified simulation of a few selected real estates from given communes. Different percentages were used to determine the potential income in an ad valorem tax situation. The basis for the analysis is the literature on the subject, legal acts, statistical data and conclusions from the study. Findings: The result of the considerations described is the assessment of the effectiveness of the real estate tax reform implementation.

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Възможности за оценяване на социално-икономическото състояние на държавите от Европейския съюз

Author(s): Metodi Hristov / Language(s): Bulgarian Publication Year: 0

The main purpose of this study is to show how, from a methodological point of view, the socio-economic situation of the countries of the European Union (EU) can be assessed. To achieve it, pre-selected macroeconomic indicators and information based on Eurostat data for the period 2015-2020 are used. The first part of the study treats the assessment of the condition of these countries through separate use of every indicator, and the second part is devoted to the possibilities of using an integrated approach, ie. by simultaneously using of all selected indicators. It is assumed that the results of the evaluation through the separate use of the indicators should be the basis of the integrated approach.

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Transformacja łańcucha dostaw. Studium przypadku przejęcia ukraińskiego oddziału globalnej firmy produkcyjnej

Author(s): Adam Sadowski,Tomasz Gresik / Language(s): Polish Publication Year: 0

Supply chain management is subject to transformations that result from both functional and structural changes. The greatest challenges for maintaining the efficiency of the supply chain processes are mergers and acquisitions, which require deep interference in the structure of the supply chain. In the case of global supply chains, it is worth mentioning that the cultural aspects influence transformation and their pace of introduction. In this chapter we presented the process of taking over the Ukrainian branch of the global production company DEF (a fictitious name) and including it in the management structures of Central Europe (CE).

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Financial management in supply chain as cross-cultural competence

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

Global character of supply chains imposes on its participants contacts in highly differentiated cultural context. Culturally-led background of business models results in different practices in everyday management of operations in supply chains, among others also in differences in financial management. To be prepared for the cooperation in other cultural milieu, supply chain managers need to be aware of those differences, and to acquire the cross-cultural competence in the financial domain.Three mains culturally formed models of supply chain financing: Chinese, Muslim and European need to be understand and cross-culturally applied to enhance the ability of supply chain managers to support successfully in the international exchange. The text aims to describe the aforementioned models and to explain its consequences for supply chain financing.

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Кайзен концепцията като основа за съвременна бюджетна методика

Author(s): James Jolovski / Language(s): Bulgarian Publication Year: 0

Intensive research related to budgeting is focused on various areas. One of the leading ones considers the specificities and the application of different budget methodologies. However, the publications dedicated to the motives and principles for their development and categorization are limited. The Kaizen concept is the basis of one of the relatively new budget methodologies, which has not been thoroughly analyzed in Bulgaria. The need for an overview of the methodologies is needed to determine its place. Furthermore, such review presents opportunities for rethinking the concept of the budget in the view of its expanding application.

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Relationship between cyclical fluctuations in the banking and the services sector in Poland

Author(s): Robert Skikiewicz / Language(s): English Publication Year: 0

The aim of the paper is to explore the relationship between the business tendency survey indicators for the banking sector and the sections and divisions of the services sector in Poland. In the paper, the results are presented of analyses conducted on the basis of data from the business tendency surveys. The time range of analyses covers the period from the first quarter of 2003 to the first quarter of 2020. The data for the banking sector stem from the survey which is carried out quarterly by the Department of Market Research and Services of the Poznań University of Economics and Business. The data for the eleven sections and two divisions of the services sector (according to the Polish PKD code classification) were obtained from the survey conducted by Statistics Poland on a monthly basis. The monthly data were transformed into quarterly with the use of two formulas. In the paper, the results are presented of cross-correlation analysis, in which the maximum length of lags and leads equal four quarters was adopted.

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The propensity of Polish households to consume and save within the context of the COVID-19 pandemic

Author(s): Jacek Jankiewicz / Language(s): English Publication Year: 0

The aim of this paper is to analyse changes in the propensity to consume and to save in Polish households by means of qualitative indicators of consumer sentiment. The available data made it possible to observe the evolution in attitudes over the course of more than 20 years in Poland including the period of COVID-19 pandemic. The presented results also include an analysis of the changes in the level of household uncertainty, which can be observed in the assessments and forecasts of both their own financial situation and the country’s economic condition. Taking into account the fact that consumer demand is the most important element of GDP, the obtained results do not indicate a quick return of the Polish economy to a path of dynamic growth. Among households, not only has the willingness to buy durable goods decreased, but at the same time, the uncertainty related to their own financial situation has grown.

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Programy przebudowy miast wobec wyzwań społecznych, ekonomicznych i środowiskowych kształtowania terenów zurbanizowanych

Author(s): Anna Bernaciak,Alona Revko / Language(s): Polish Publication Year: 0

Purpose: The main aim of the study is to depict the characteristics of some of the most common concepts of urban reconstruction (compact city, sustainable city, smart city, as well as their hybrids), present practical aspects of the indicated urban policies and attempt to verify their implementation. Design/methodology/approach: The study is based on the presentation of selected theoretical concepts. In the empirical part, the authors use the method of case studies, presenting the effects of municipal investments and practical obstacles occurring during their implementation. They form assessments based on current media reports, articles in specialist press, as well as statements made by residents. Findings: Contemporary cities are spaces of various challenges that become sources of conflicts as well as places of unmet needs and unfulfilled ambitions. Although the decision-makers make their decisions in connection with these challenges, their interventions are not always effective. The concepts of a compact city, a smart city and a sustainable city serve as recipes for the problems of modern cities: both the short-term ones and those which require shaping a comprehensive policy for the development of cities and urban areas. However, cities are not always properly diagnosed, and local authorities often lack specialists who could consciously and skilfully propose an optimal therapy. Originality and value: The study presents an original analysis of selected case studies which relate to the shaping of the space of Polish cities. The study focuses on the challenges of shaping urban areas in relation to contemporary trends in city planning and design determined by the importance of such issues as the quality of life of residents, the quality of space, its democratisation and sustainability, the presence of art, closed circulation or the use of modern technology and creativity in the process of managing modern cities and their space.

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