ИСТОРИЧЕСКИ АСПЕКТИ И АКТУАЛНОСТ НА ОБУЧЕНИЕТО В СПЕЦИАЛНОСТ „СТОКОЗНАНИЕ“ В ИКОНОМИЧЕСКИ УНИВЕРСИТЕТ - ВАРНА

Author(s): Dana Stefanova,Denka Zlateva / Language(s): Bulgarian Publication Year: 0

This study presents brief historical data on the establishment and development of the „Commodity Science“ program at the University of Economics - Varna. The actuality of the training in the field of commodity science, both in Bulgaria and in other European countries, has been revealed. Bachelor programs in lots of European universities were studied and it was found that there are many educational programs close to „Commodity Science“. While "Commodity Science" program at University of Economics – Varna prepares students both in the field of foodstuffs and industrial goods, in the majority of foreign universities training in the field of foodstuffs is more prevalent.

ПРОУЧВАНЕ НА ВЪЗМОЖНОСТИТЕ ЗА ПРИЛАГАНЕ НА СЪВРЕМЕНЕН ПОДХОД ЗА ПОВИШАВАНЕ БЕЗОПАСНОСТТА И КАЧЕСТВОТО НА ХРАНИТЕ И СУРОВИНИТЕ В ХРАНИТЕЛНАТА ВЕРИГА

Author(s): Dragomir Ivanov,Deyana Ilieva / Language(s): Bulgarian Publication Year: 0

УСТОЙЧИВО ПОТРЕБЛЕНИЕ НА ХРАНИ И ХРАНИТЕЛНИ ОТПАДЪЦИ: НА ПРИМЕРА НА ПОЧИВНА БАЗА В РАВДА

Author(s): Stiliyan Stefanov,Nina Tipova,Elka Vasileva,Daniela Ivanova / Language(s): Bulgarian Publication Year: 0

Food waste is one of the major sustainability issues in the tourism and hospitality industry, particularly in the accommodation and food service sectors. The combination of global conflicts, climate change and high food prices make this problem urgent to solve. This article examines the patterns of food consumption by Bulgarian tourists and the causes of food waste generation in accommodation and dining facilities. The results can be used to develop strategies to reduce food waste and loss.

НЯКОИ СЪВРЕМЕННИ ТЕНДЕНЦИИ В ОПОЛЗОТВОРЯВАНЕТО НА ОТПАДЪЦИ ОТ ДЖАКФРУТ: КРАТЪК ПРЕГЛЕД

Author(s): Vanya Zhivkova / Language(s): Bulgarian Publication Year: 0

The present paper aimed to present some highlights of the current research trends in jackfruit waste utilization. A significant portion of jackfruit is unfit for consumption and is discarded by households and processing industries as waste, a large proportion of which is the peel and seeds. The study has shown that the development and implementation of valorization strategies for the sustainable conversion of jackfruit waste into valuable products and materials with diverse applications can be highlighted as a major research priority.

CHALLENGES FOR THE AGRI-FOOD SECTOR TO REDUCE GREENHOUSE GAS EMISSIONS

Author(s): Damyan Kirechev / Language(s): English Publication Year: 0

The report examines changes in the dynamics of greenhouse gas (GHG) emissions from agrifood production in Bulgaria, focusing on the production of cereals and food of animal origin. Emissions reductions are mostly due to production reductions, but modern practices are needed to transform production relations in the agrifood sector in order to reduce GHG emissions. The food sector must increase its responsibility in relation to climate change, but this requires the introduction of circular models, the development of the bioeconomy and carbon farming.

Културата в плана за възстановяване и устойчивост – възможност за сближаване на културната политика на България с държавите от Европейския съюз

Author(s): Diana Andreeva-Popyordanova / Language(s): Bulgarian Publication Year: 0

The report will present the place and role of culture in the National Recovery and Resilience Plan, as well as the need for reforms to fulfill the goals and tasks set in the plan. In the study, an analysis of the main instrument of policy implementation and the distribution of financial resources - the National Fund “Culture” was made. Legislative and institutional changes have been proposed for the effective and efficient use of over BGN 80 million mainly for the private and non-governmental sector in culture, which has remained marginalized and underfunded for more than 30 years. A scenario will be presented regarding the creation of an ecosystem for the sustainable development of the cultural and creative industries.

B&B маркетинг на международни компании в сферата на строителството

Author(s): Ivet Tileva / Language(s): Bulgarian Publication Year: 0

The study is an empirical analysis of B&B marketing strategies of three international supplier companies in the construction sector. The companies are established in EU countries and operate on the Bulgarian market for years, supplying facade systems for building construction. The companies have consistent marketing activity in recent years and are involved in the construction of emblematic buildings for the capital. Their contribution to the realization of the projects is of great significance, as they determine how the facade of each of the buildings will look like. The purpose of the study is to make a correlation between the level of media exposure and the scale of the investment projects in which the supplier is involved.

Въздействието на пандемията върху вътрешносъюзната търговия на ЕС с биологични продукти

Author(s): Kamelia Dragomirova Hadjiilieva-Biedermann / Language(s): Bulgarian Publication Year: 0

The intensive development of intra-Union trade in organic products has been going on for second decade. It is affected by covid-19 in two directions. On the one hand, the pandemic favors the demand for healthy foods, and hence for organic foods, but on the other hand, difficulties arise in the supply of organic foods due to obstacles to intra-Union trade. The purpose of the study is to show how much these two effects of the pandemic impact dynamics of demand and supply both at the EU level and in individual member states, and in particular in Bulgaria. A forecast was also made for the prospects for the development of the sector in the light of the EU’s efforts to stimulate organic agriculture.

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.

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.

Sustainable food production and processing—sustainable agriculture and biotechnological approaches in food chain

Author(s): Daniela Gwiazdowska,Katarzyna Marchwińska,Krzysztof Juś / Language(s): English Publication Year: 0

The current trend of the increasing human population as well as the evolution of consumption patterns, increasing food demand and growing amounts of food waste influence changes along the entire food chain, from agricultural systems and natural resources to processing. It is worth underlining that the agri-food industry is considered one of the most important sectors of economic development in the world. However, the increased demand for food is depleting natural resources, causing soil erosion, landscape biodiversity loss and environmental pollution worldwide, creating new challenges for food security and sustainable food production. Therefore, sustainable agriculture and new technologies and approaches play an increasingly significant rolein reducing negative environmental impacts while ensuring food safety. It stays in line with the model of food production development promoted by the Food and Agriculture Organization of the United Nations, according to which sustainable agriculture means the production of healthy, high-quality food in an environmentally friendly way, caring for animal welfare and protecting biodiversity, as well as ensuring income for farmers. This approach is also consistent with many concepts focused on the issue of sustainable, eco-friendly food production, such as development of sustainable agriculture, the One Health concept, Climate-Smart Agriculture, the European Green Deal and the Farm to Fork Strategy, strongly emphasising efforts to create a healthier and more sustainable food system.

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.

Packaging supporting food sustainability

Author(s): Mariusz Tichoniuk,Karolina Wiszumirska / Language(s): English Publication Year: 0

The chapter generally presents a new approach to the design of packaging and packaging materials that supports food sustainability. Concern for environmentally friendly packaging and packaging materials drives the development of their design for recycling and increasing popularity of reusable packaging. Food sustainability is also one of the main prerequisites in the packaging optimum approach and ensuring product accessibility via its packaging applied in the supply chain. Active packaging systems allow for extending the shelf life of food, and intelligent packaging supports the reduction of food waste and losses. Modern solutions for automatic data collection, such as RFID tags and geolocation systems, can also support the management of data on food products in logistics. The chapter presents successively new approaches to packag ingdesign, design for recycling, reusable packaging, and smart packaging solutions supporting food sustainability.

Food labelling system—consumers’ perspective

Author(s): Katarzyna Włodarska,Katarzyna Pawlak-Lemańska,Maria Sielicka-Różyńska,Urszula Samotyja / Language(s): English Publication Year: 0

The information placed on labels is intended to serve consumers by providing them with information about composition, nutritional quality and shelf life of food products as well asto promote waste-prevention behaviour and support sustainable food systems. Even though consumers declare interest in the information on labels, their knowledge of the composition and nutritional value of the products and understanding of this information (e.g., nutritional factstable, minimum durability date: “best before”, and “use by” date) is often insufficient. European and international health institutions and societies are now placing great emphasis on developing clear and comprehensive information to consumers about the properties of food products and their impact on health, using legislative instruments and recommendations. The aim of this chapter is to discuss the latest research showing how food labelling can support consumers in their healthy and sustainable purchasing decisions.

Komunikowanie polityki rachunkowości – nowe trendy

Author(s): Marek Masztalerz / Language(s): Polish Publication Year: 0

The purpose of the chapter is to discuss new trends in communicating the accounting policy in entity financial raports. The concept of the “plain language” is presented and different initiatives of national and international accounting organizations aiming at improving the effectiveness of communication in financial reporting, especially in the area of narrative disclosures. The case study of the LPP company for the period 2005–2023 illustrates the scope and forms of communicating the accounting policy in the financial statements.

Polityka rachunkowości w kreowaniu wizerunku jednostki gospodarczej I zarządzaniu wrażeniem

Author(s): Katarzyna Czajkowska / Language(s): Polish Publication Year: 0

The purpose of this chapter is to assess how accounting policy can affect the creation of the image of an economic entity generated by the accounting system and presented in published reports, especially financial statements, as well as the possibility of using accounting policy in impression management. The conducted considerations show that the selection of appropriate solutions in the field of accounting policy functioning within the right to choose and the fields of free action allows to create an image of the company favourable from the point of view of a given company. Conscious creating accounting policy of an economic entity and the application of selected principles makes it possible to evoke such an impression on the recipients of reporting information, which may encourage them to make decisions desirable from the point of view of managers.

Polityka rachunkowości w badaniu sprawozdania finansowego

Author(s): Beata Zyznarska-Dworczak / Language(s): Polish Publication Year: 0

The aim of the chapter is to present the importance of accounting policy in the audit of financial statements. The chapter identifies the basic functions of accounting policy in financial reporting and then refers them to the tasks of a financial auditor during the process of financial audit. After presenting the specifics of the relevant audit procedures relating to accounting policy the chapter shows accordingly the main conclusions of the auditor presented in the audit report. Due to the lack of exhaustive research in the analysed research area of this chapter, the study contributes to reducing the cognitive gap existing in the Polish scientific literature. The considerations presented are of a legislative and theoretical nature, however they may constitute an incentive for further research aimed at showing the role of accounting policy in the practice of financial auditing.

SUSTAINABLE LEADERSHIP IN PRACTICE OF SPANISH AND POLISH LEADERS. A COMPARATIVE STUDY

Author(s): Ewa Wójcik,Elena Bulmer / Language(s): English Publication Year: 0

The Anthropocene, the human age developing along industrialization has affected the environment to an unprecedented extent. For contemporary businesses to achieve a competitive edge and attract investors, it is necessary not only to be financially efficient but also to address environmental, social, and corporate governance (ESG) goals. The market valuation is increasingly based on other than tangible assets and market participants expect profit will be generated with ethical conduct, the value created for all stakeholders, and meeting social goals to achieve common well-being and a better future. It is well aligned with CSR principles and sustainable development goals, the frameworks of XXI century company operation. In this environment, leadership is a challenge to be inclusive of all stakeholders often with conflicting views. Moreover, globalization demands an expansion of organizational borders and the embracing of a variety of cultures. Technological advancements and innovations demand constant adaptation, improving qualifications of the staff that will need support, assistance, and mentoring. Sustainable leadership, therefore, requires a wide range of new skills and a multidimensional approach. The paper is a comparative study based on research carried out among Spanish and Polish leaders in 2022-2023. Its results provide insight into how a role of a leader is perceived in the two countries EU members and examine the main differences between their views and activities.

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.

Оптимизация на данъчните задължения посредством баланс между икономически и данъчни амортизации

Author(s): Evgeni Raykov / Language(s): Bulgarian Publication Year: 0

In this paper we present some practical aspects of the opportunities for optimization of tax liabilities of the companies in a long-term taking into account the impact of time value of money, investment activity, capital structure and the balance between real economic usage of companies’ assets and tax exemptions of the reimbursement value of the invested capital (regulating the potential effect of the depreciation fund for tax savings). The purpose of this study to show how a company may achieve zero long-term tax burden of its corporate taxation.