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Bank w działalności jednostek samorządowych

Bank w działalności jednostek samorządowych

Author(s): Janina Kotlińska / Language(s): Polish Publication Year: 0

Adequate financial resources are needed to enable local government units to carryout their tasks effectively. An important partner of the local government units is therefore the Bank, which has a corresponding offer. The aim of the study is to diagnose the extent of cooperation between self-governing units and banks over 30 years of activity of local authorities in Poland, on the basis of financial data that illustrate the extent of their demand for the services provided by banks in the context of their growing range of tasks, including chronologically: the emergence of new levels and self-governing units in 1999; Poland’s accession to the EU in 2004, the JST’s obligation to produce a multiannual financial forecast from 2010 onwards; introduction of an individual debt ceiling for JST from 2014

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Banki spółdzielcze w sektorze bankowym w Polsce – lata 2010–2020 oraz perspektywy rozwoju i wyzwania

Banki spółdzielcze w sektorze bankowym w Polsce – lata 2010–2020 oraz perspektywy rozwoju i wyzwania

Author(s): Anna Iwańczuk-Kaliska,Arkadiusz Kulig / Language(s): Polish Publication Year: 0

The aim of the study is to assess the importance of cooperative banks in Poland in the years 2010–2020 in terms of their credit and deposit activities and to try to determine the prospects for their development on the domestic market in the context of global and local challenges. The first part is an introduction. The second one presents the development of cooperative banks in the years 2010–2020 on the basis of selected elements of the sector’s balance sheet. The third part of the study includes an analysis of the market shares of cooperative banks in the banking sector in Poland. In the fourth part, the quality of the loan portfolio of cooperative banks and the scale of reserves created to cover credit risk were assessed. In the next, fifth part, an analysis of the components of the income statement of cooperative banks was carried out by referring them to the relevant items of this statement for the entire banking system. The sixth part of the study is a set of synthetic conclusions from the conducted analyzes. The last part is a summary in which an attempt was made to determine the prospects for the development of the cooperative banking sector in Poland in the coming years based on the challenges for banks confronted with the specificity of the organization and principles of functioning of the cooperative sector.

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The Effects of the COVID-19 Pandemic on the Romanian Tourist Sector

The Effects of the COVID-19 Pandemic on the Romanian Tourist Sector

Author(s): Cristina Ioana Balint / Language(s): English Publication Year: 0

Tourism is considered one of the most important economic sectors, due to its multiple roles, namely: economic, social, cultural, educational and political role. The tourism also is considered to be one of the most important sectors for supporting and developing a country’s economic through the fact that people have traveled for a long period of time and still continue to do it also nowadays more often. The COVID-19 pandemic has caused several global damages and has spread rapidly, affecting all the sectors, and especially the tourism one. The development of this sector is closely linked to the ability of people to travel, which is why the restrictions imposed by the authorities for stopping the virus to spread, have reduced seriously the evolution of the tourism. The purpose of this paper is to reflect the effects of the pandemic on the Romanian tourism, and, at the same time, to highlight the relevance and the sensibility of this sector crisis events. This article analyzes the situation of the tourism in Romania, both in the pre-pandemic period and during it, following the number of international arrivals and the tourism receipts, but also the evolution of the establishments of tourist reception with accommodation functions. The data provided by the World Tourism Organization (UNTWO), World Health Organization (WHO), the World Bank and the National Institute of Statistics (INS) were used in order to observe the impact of the pandemic on the Romanian tourism, and the research was based on the analysis and interpretation of the obtained data. As a conclusion, in the end, the effects of the pandemic and the impact that the possible crisis situations have on the Romanian touristic sector can be observed.

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Sustainable Mountain Tourism in the Alps: The “Mountaineering Villages” Concept, a Local Model for Sustainable Mountain Tourism in the Alps

Sustainable Mountain Tourism in the Alps: The “Mountaineering Villages” Concept, a Local Model for Sustainable Mountain Tourism in the Alps

Author(s): Thomas Dax,Oliver Tamme / Language(s): English Publication Year: 0

The Alpine range is one of the best-known regions of relentless tourism growth. While it attracted outstanding numbers of tourists through both, summer and winter season, main destination areas are distributed very unevenly across the different parts of the mountain area. This led to a significant concentration of tourism intensity in some regions and even local “hot-spots” with a rising concern for negative effects on environmental performance. Alpine stakeholder groups (CIPRA) therefore advocated very early to address the issues of “overtourism” in this sensitive mountain context and succeeded in convincing politicians to agree on the Alpine Convention (1991), a policy agreement concerned with a whole set of sustainable development issues, including sustainable tourism pathways. Against the persisting mainstream of large-scale mountain tourism in large parts of the Western Alps, but also in Western Austria, few actions towards sustainable mountain tourism were elaborated. Since 2008 small communities have elaborated the concept of “Mountaineering Villages”, first as an initiative of the Austrian Alpine Club within the framework of the Alpine Convention’s activities. It seeks to promote low-intensity tourism strategies in high mountain areas, benefitting from unique mountaineering options. Due to its close interrelation with landscape development and land use, linkages to agriculture and local development of agritourism activities are an important element in these local initiatives. Aspects of enabling nature “experience” and emotional encounters with natural resources and mountain assets are considered instrumental for the attraction and success of the alternative tourism scheme. Spreading from a number of committed communities, at present 22 villages in Austria and increasingly also mountain communities in Italy, Switzerland, Slovenia and Germany are engaged in this concept. At present (May 2022) the association of the Mountaineering Villages extends to 36 municipalities. The paper will analyze how this small niche activity of mountain tourism achieves to address the specific assets of mountains, linking outdoor activities such as climbing, hiking, and nature exploration with landscape development, preservation of nature protection areas and adapted land management. It appears crucial that this link of agricultural activities, agritourism and other forms of rural and mountain tourism shape a specific profile of small-scale communities. Local strategies oriented at sustainable mountain development concepts are assessed as pivotal to provide targeted and ecologically-beneficial approaches of mountain tourism. These might serve as insightful models against growth-dependent large-scale tourism stereotypes

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Branding as a Part of Tourist Destination Development

Branding as a Part of Tourist Destination Development

Author(s): Brankica TODOROVIĆ / Language(s): English Publication Year: 0

Destination branding is of special importance to the development of tourism in accordance with the requirements of tourist demand. The brand builds loyalty and reduces the risk associated with the intangibility of tourism products. In addition to the growth of tourist demand, the number of protected areas within which tourism is developing in accordance with the prescribed protection system is also increasing. The objectives of the analysis in the paper are: importance of tourist destinations and protected areas as brands; opportunities for tourism development in protected areas; and elements of branding in the tourist region of Western Serbia.

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Polski Ład z perspektywy opodatkowania dochodów osób prawnych

Polski Ład z perspektywy opodatkowania dochodów osób prawnych

Author(s): Jacek Uchman / Language(s): Polish Publication Year: 0

Purpose: The aim of the paper is providing the characteristics and general evaluation of influence directions and tax efficiency of selected regulations introduced to the Corporate Income Tax Act, so called Estonian CIT, minimal income tax and enterprise restructuring taxation (introduced to corporate income tax as a part of Polish Deal). Design/methodology/approach: Due to the recent time of introducing the solutions and limited accessibility of empirical data, the method of the analysis of possible financial consequences and the legal-comparative method have been used. The demonstration of basic financial consequences for business entities and the budget that result from the introduced regulations has been attempted. Findings: The evaluation of the Estonian CIT construction from the point of view of facilitation of the business development activity and cheapening of self-financing costs is generally positive. The minimal income tax as an attempt in insulating the corporate income tax using multipart tax base is not evaluated in such an unequivocal way. The revenue taxation, being a part of the tax base, may bring regular income to the budget. The effective estimation and control of the remaining elements of the tax base may be more difficult.

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THE BASE METHODOLOGY TO SAFE IMPLEMENTATION OF PUBLIC PRIVATE PARTNERSHIP ON THE EMERGING MARKET OF THE SOUTH EAST EUROPE

THE BASE METHODOLOGY TO SAFE IMPLEMENTATION OF PUBLIC PRIVATE PARTNERSHIP ON THE EMERGING MARKET OF THE SOUTH EAST EUROPE

Author(s): Izet Bajrambašić / Language(s): English Publication Year: 0

The market of the South East Europe (SEE) is recognized as emerging market of the transition countries which needs priority investment in different infrastructure projects for sustainable development. Infrastructure of a country is understood as the fundamental service foundation of economy, society and overall development. It is very well known that adequate services are necessary for the development of the economy, including transport, electric power, telecommunications, water supply etc. The transition countries are financially constrained and they have big problems in financing infrastructure projects, especially during the global financial crisis. These projects are generally characterised by high development and maintenance costs, and historically it was seen as the role of the government to fund and manage these assets. A way to fund and manage these assets in this challenging environment is via Public Private Partnership (PPP). Financing and development of infrastructure on the base of PPP means introducing the private sector in financing and management of public services and physical infrastructure. The key question is how to implement PPP on the emerging market of the SEE? The methodology to implement PPP has to be understandable, functional and practicable. It has to cover core tasks and performers which can produce planed results. The base Methodology for safe implementation of PPP needs cohesion of the following important elements: training, projects development, finance structure arrangement and implementation. The units and individual experts of the organisation structure need strong cohesion and it is necessary that everybody understands individual and complete process. Training Unit has task to train experts of the beneficiaries for PPP. It has to have corresponding infrastructure and equipment, good trainer, experience in education and training and possibility to organise training. The Project Developer (project development and finance structure arrangement) has task to develop PPP projects. The Developer will develop projects based on strategic document of the beneficiaries (municipalities, cantons, entities and state). Certified experts from Training Unit will be included. Implementation of the PPP project is guided by the Beneficiary (including certified experts trained according to their needs), with assistance of the Developer. This Methodology for safe implementation of PPP has strong cohesion units and activities “top to down” to follow up feasible and sustainable investment process.

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SOCIOEKONOMICKÉ BARIÉRY ROZVOJE CESTOVNÍHO RUCHU V REGIONECH

SOCIOEKONOMICKÉ BARIÉRY ROZVOJE CESTOVNÍHO RUCHU V REGIONECH

Author(s): Jan Holeček,Iva Galvasová / Language(s): Czech Publication Year: 0

The article will present partial results from the first two phases of working on a project called "Research socioeconomic potential tourism" (TB010MMR030). This project is funded by the Technology Agency of the Czech Republic for the purpose of carrying out their program of public procurement in research, experimental development and innovation for the government (BETA). The aim of the project is to identify the main barriers endogenous tourism development and design of tools and mechanisms that will lead to more efficient processes in the tourist destination regions. The project focuses on the following topics: 1. Socio-economic structure of the local population and its impact on the activities and processes within the region. 2. Business activity within the region - the structure, the intensity of cooperation. 3. Destination management and activities of the public sector - a tool implementation of state and regional tourism policy.

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REFLEXIA VEDECKÉHO VÝSKUMU CESTOVNÉHO RUCHU V DIZERTAČNÝCH A HABILITAČNÝCH PRACACH OBHAJOVANÝCH NA EKONOMICKEJ FAKULTE UMB V ROKOCH 1990 – 2012

REFLEXIA VEDECKÉHO VÝSKUMU CESTOVNÉHO RUCHU V DIZERTAČNÝCH A HABILITAČNÝCH PRACACH OBHAJOVANÝCH NA EKONOMICKEJ FAKULTE UMB V ROKOCH 1990 – 2012

Author(s): Andrej Malachovský,Ľubica Šebová / Language(s): Slovak Publication Year: 0

Scientific research is an essential part of the work of each university teacher and a natural part of his qualification growth in doctorate and habilitation procedure. PhD and habilitation thesis reflect the level of knowledge and their own thought processes. Every scientist in his research and publications follows specific basic line of content, which is also a natural result of the qualification growth. Forty-six doctoral and habilitation thesis have been defended from 1990 to 2012 at the Faculty of Economics MBU, of which 33 doctoral and 13 habilitation thesis. Most attention is devoted to the economy and policy of tourism (12), management and marketing of tourism (8), quality in tourism (6), business economy and controlling in tourism (5), business environment in tourism (4). Other thesis has dialed the problems of ecologic management, information systems, strategic management, regional policy and investitions in tourism.

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FOREIGN DIRECT INVESTMENTS AND FORMS OF INVESTMENT AID

FOREIGN DIRECT INVESTMENTS AND FORMS OF INVESTMENT AID

Author(s): Aneta Bobenič Hintošová,Rastislav Ručinský / Language(s): English Publication Year: 0

The paper deals with a problem of the association between foreign direct investment inflows and special forms of investment aid. Based on theoretical background as well as previous empirical findings the role of investment aid in attracting foreign direct investment is rather disputable. In our interest is to study the relationship between particular forms of investment aid (fiscal and financial aid) and foreign direct investment inflows in conditions of Slovak republic. Our research conducted in the period of 2003 – 2015 using correlation and regression analyses confirms positive and statistically significant relationship between given fiscal investment aid and foreign direct investment inflows in conditions of Slovak republic.

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Предпоставки за постигане на организационно лидерство в здравни организации

Предпоставки за постигане на организационно лидерство в здравни организации

Author(s): Petya Slavova / Language(s): Bulgarian Publication Year: 0

This article examines the role and importance of the elements and aspects of organizational culture in selected healthcare facilities in order to achieve and improve their management organizational leadership and management. It is made analysis of the main tools and models used in healthcare organizations to improve the services offered and the organizational culture, examine the factors that can influence organizational leadership. The purpose of the paper is to reveal the trends and prerequisites for achieving organizational leadership, related to the strategies and approaches for management and digitization of services, the attitudes towards the development of new business models and strategies for development and growth in the industry are tracked.

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Условия и бариери за стартиране на собствен бизнес от млади хора

Условия и бариери за стартиране на собствен бизнес от млади хора

Author(s): Maria Vasilska / Language(s): Bulgarian Publication Year: 0

Starting own businesses by young and motivated people is an important tool for solving important socio-economic tasks. The paper presents and analyzes the conditions and barriers for starting businesses by young people with a strong entrepreneurial orientation - students studying in such a university specialty. The results of the research serve to justify the need for targeted institutional support for utilization of the youth entrepreneurial potential.

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Standard finanční gramotnosti a finanční vzdělávání

Standard finanční gramotnosti a finanční vzdělávání

Author(s): Andrea Kyánková,Peter Marinič / Language(s): Czech Publication Year: 0

Financial literacy has been developed in the Czech Republic for more than 15 years through strategic documents regulating the conditions and possibilities of financial education. Over the last few years, these documents have been revised. The aim of the contribution is to analyse the changes in the approach to financial literacy and financial education of primary and secondary school pupils in the Czech Republic. The approach to the issue of financial literacy and financial education in Slovakia, together with information on the result of measuring the level of financial literacy among fifteenyear-old pupils and the adult population of the Czech Republic, is used as a reference framework for the analysis of development. The results of the analysis are summarized through a SWOT matrix, and thus identify the current position and potential of financial education in the Czech Republic.

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Възможностти пред университетските бизнес инкубатори

Възможностти пред университетските бизнес инкубатори

Author(s): Radostin Boyadzhiev / Language(s): Bulgarian Publication Year: 0

The European Union has set itself the ambitious goal of decarbonizing the economy by 2050. Achieving this goal in a way acceptable to society will require a complete change of the economy. The report will examine the role of innovation and innovation incubators in achieving decarbonisation of the economy and how they can reduce the cost of the transition to a neutral economy.

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Анализ на управлението на отпадъците с цел по-добро опазване на околната среда

Анализ на управлението на отпадъците с цел по-добро опазване на околната среда

Author(s): Aleksandra Gospodinova / Language(s): Bulgarian Publication Year: 0

The purpose of the present work is to analyze waste management in companies, which is essential for better environmental protection. Attention has been paid to the different types of waste generated during the company's activities, their classification and their separate collection.Conclusions are made about the development in the direction of waste utilization, part of which is their effective separation, the way of processing and their proper organization and management by the top management of the companies. The result of this is the reasonable use of waste, which improves indicators related to the environment and is in accordance with the concept of sustainable development.

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Анализ на показатели за патентна активност и основни икономически показатели на световно известни компании в условията на COVID пандемията

Анализ на показатели за патентна активност и основни икономически показатели на световно известни компании в условията на COVID пандемията

Author(s): Alexander Alexandrov / Language(s): Bulgarian Publication Year: 0

This report aims to examine whether the differences in the economic status and innovation development of leading companies from sectors that have gained and sectors that have lost as a result of the COVID pandemic are present, as public expectations have been. This verification is carried out by comparing the growth rates of several main economic indicators and patent activity. The results expected by the author largely coincide with public expectations, but history has shown that large companies, even in the most difficult times, driven by their creativity, find a way out of the crisis by innovating their activities.

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Общо приети стандарти в областта на зеленото финансиране

Общо приети стандарти в областта на зеленото финансиране

Author(s): Rumen Angelov / Language(s): Bulgarian Publication Year: 0

Green finance is one of the many terms used to describe activities on the two-way interaction between the environment and financial investment. It has become increasingly known as an expression over the last decade for the reasons of many national green investment banks and all the growing green debt markets. Green finance is directly related to concepts such as climate finance and sustainable financing.

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Регулиране и контрол в банковите институции на климатичните и екологични рискове

Регулиране и контрол в банковите институции на климатичните и екологични рискове

Author(s): Rumen Angelov / Language(s): Bulgarian Publication Year: 0

Banks are under increasing pressure to implement working mechanisms to control climate risks and to support the socio-economic cause of sustainable development. This pressure comes from two sides, one with governments through new regulations and the other with investors aware of the threat to the bank’s assets.Banking regulators around the world are adopting new rules to limit openness to climate risks and require stress tests to be conducted soon.

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Иновации, предприемачество и изкуствен интелект в корпоративната сигурност

Иновации, предприемачество и изкуствен интелект в корпоративната сигурност

Author(s): Ilian Ivanov Yordanov / Language(s): English,Bulgarian Publication Year: 0

The intersection points in the triad – innovation, entrepreneurship and artificial intelligence and corporate security show that a balance is needed between the pace of development of innovation and artificial intelligence and the adaptation of different social groups, as well as the retraining of the workforce in accordance with the technological changes of business processes and change in the business environment as a whole.

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ELECTRONIC SIGNATURE, TOOL FOR OPTIMIZING THE MANAGEMENT OF INFORMATION IN ELECTRONIC FORMAT

ELECTRONIC SIGNATURE, TOOL FOR OPTIMIZING THE MANAGEMENT OF INFORMATION IN ELECTRONIC FORMAT

Author(s): Lucian Scirtocea / Language(s): English Publication Year: 0

The development of the IT & C field produces changes in the way of organizing and functioning of all civilian organizations as well as for those in the military field. The way of managing information in electronic format is a concern of specialists in both military and civilian fields in terms of optimizing the process of managing information in electronic format due to the large volume of files and documents currently operated.

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