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Przyczynek do historii uproszczeń celnych w Polsce (1997–2023)

Przyczynek do historii uproszczeń celnych w Polsce (1997–2023)

Author(s): Piotr Sienkiewicz / Language(s): Polish Publication Year: 0

Purpose: The study analyses the history and the peculiarities of the current system of customs simplifications in Poland and offers proposals for the use of automation of customs processes as a simplification for honest economic operators to reduce the losses related to the planned cancellation of simplified procedure in export. Design/methodology/approach: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal–legal). Findings: The study findings have provided argument for the critical need and relevance to find solutions ensuring the supply chain fluence and simplified movement of goods in export. The author proves that Polish customs administration should develop automated systems based on best practice that use risk management to identify cargo that pose a potential risk to security and release all other shipments for export without undue delay.

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Mechanizm granicznego podatku węglowego (CBAM) w Polsce

Mechanizm granicznego podatku węglowego (CBAM) w Polsce

Author(s): Patrycja Niemczyk / Language(s): Polish Publication Year: 0

Purpose: The introduction of the Carbon Border Adjustment Mechanism (CBAM) in Poland heralds a new era in environmental policy and trade dynamics. This chapter delves into the objectives of CBAM within the Polish context, examining its potential impact on the national economy, trade relations, and environmental commitments. Employing a comprehensive analysis, the chapter evaluates the methods by which CBAM aims to level the playing field for domestic industries while encouraging entities importing high-emission goods to develop and adopt rigorous carbon emission reduction strategies. Preliminary findings underscore the mechanism’s potential to bolster Poland’s green transition, albeit with reservations regarding challenges associated with the implementation of CBAM by entities importing high-emission goods and the resulting oversight and administrative sanctions. Design/methodology/approach: In the presented work, a qualitative approach was employed, focusing on the analysis of legal regulations related to the CBAM mechanism. The study is primarily based on a meticulous examination of legal documents. Additionally, an analysis of practical challenges associated with the implementation of CBAM in the context of real market cases was conducted to understand the potential challenges and benefits associated with this mechanism. Findings: During the analysis of the implementation of CBAM obligations, several practical challenges emerged that significantly impact the entities subject to these requirements. From a practical standpoint, many entities face hurdles in securing accurate data on emissions from their supply chains. This lack of readily available information complicates the process of compliance and introduces uncertainties in reporting. Another notable challenge is the ambiguity surrounding the transition period. The absence of clear guidelines or established procedures adds to the complexity, leaving these entities uncertain about the appropriate methods and sources for data collection. Addressing these challenges will require concerted efforts, clear guidance, and potentially revised strategies to ensure effective and efficient compliance.

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Tourism Sustainability: A Comparative Analysis of Bulgaria and the Neighbouring Countries

Tourism Sustainability: A Comparative Analysis of Bulgaria and the Neighbouring Countries

Author(s): Petya Ivanova / Language(s): English Publication Year: 0

The main aim of this paper is to analyze some key indicators determining the degree of tourism sustainability. It studies tourism sustainability indicators in Bulgaria compared with its neighbouring countries and uses an established methodological apparatus for studying tourism sustainability, developed by the World Economic Forum. The research places emphasis on an analysis of the balance in the triple bottom line of economic-environmental-social goals determining sustainability. The research methodology includes theoretical-methodological analysis, comparative analysis, empirical analysis, systemic approach. Based on the analysis carried out, the strengths of the offered tourist product in Bulgaria are highlighted, as well as the weaknesses regarding sustainability, which need improvement measures.

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Права на артист-изпълнителите върху търговски марки

Права на артист-изпълнителите върху търговски марки

Author(s): Silviya Todorova / Language(s): Bulgarian Publication Year: 0

The subject of this paper is the rights of the performing artists for their names, pseudonyms and other distinctive signs of the artist such as autograph, face, name of the work, etc. A study of applied for and registered trademarks of ten world-famous performers (singers) was carried out to ascertain the presence or absence of intellectual property rights. The number of trademarks at the national, European and international level has been identified, and the goods and services in which the trademarks are registered have been extracted. The role of trademarks as a business identifier that provides their holders with identification and differentiation from other artists in the market is indicated. Conclusions and recommendations are formulated on the basis of the implemented research.

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Авторскоправна закрила на традиционните културни изрази

Авторскоправна закрила на традиционните културни изрази

Author(s): Polina Stoyanova / Language(s): Bulgarian Publication Year: 0

Traditional cultural expressions represent the "living" cultural heritage of humanity, which is passed down from generation to generation. The study analyzes the scope of the concept of "traditional cultural expressions" in the context of the contemporary international framework of WIPO and UNESCO. The copyright protection of traditional cultural expressions according to the main international treaties and the Bulgarian Copyright and Neighbouring Rights Actis considered. The object of the research is traditional cultural expressions. The subject of the study is the copyright protection of traditional cultural expressions. The author's goal is to present the copyright protection of traditional cultural expressions as an opportunity for economic realization in the creative and cultural industries.

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Ролята на интернет за артистите-изпълнители – икономически ползи и загуби

Ролята на интернет за артистите-изпълнители – икономически ползи и загуби

Author(s): Bilyana Dimitrova / Language(s): Bulgarian Publication Year: 0

This study analyses the role of the Internet for performers by presenting the main economic benefits and losses. The Internet is seen as an environment where economic fulfilment can be achieved through the exercise of performers' property rights, as well as an environment where performers are likely to suffer economic loss as a result of the infringement of their rights. It analyses the exercise of performers' property rights on the Internet. Based on a survey, conclusions are drawn on their level of awareness of the management of their related rights on the Internet. Case law in the field is presented and suggestions are made for improving the shortcomings highlighted.

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Усъвършенстване на политиката за насърчаване на дарителството и меценатството в Република България

Усъвършенстване на политиката за насърчаване на дарителството и меценатството в Република България

Author(s): Ivan Nachev / Language(s): Bulgarian Publication Year: 0

The present paper is analyzing the Republic of Bulgaria applicable to stimulating patronage legislation, as well as the economic effect over the creative industries by its application in the economy processes. The paper includes analysis of similar applicable legislations in 7 different countries, as far as such legislations exists, and additional analysis of countries policies for stimulating patronage. Countries key performance indicators are analyzed, but in limitation for those which are relevant to the success of the creative industries. The author has given recommendations for improving the Bulgarian state policy towards stimulating patronage.

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Актуални тенденции в издателския бизнес

Актуални тенденции в издателския бизнес

Author(s): Jouliana Tomova / Language(s): Bulgarian Publication Year: 0

The report explores the current state and challenges facing the publishing business in the context of dynamic and turbulent world processes, identified with exponential growth in information exchange opportunities and the development of Artificial Intelligence with wide-ranging but also narrowly specialized functions, the creative industries are at a crossroads . Questions about intellectual property in the publishing business, both in its theoretical, legal and technological dimensions, as well as in the purely practical applications that confront us with the multi-layered variability of everyday life, are posed with increasing urgency and sharpness. It is important to emphasize that intellectual property rights in the publishing business are a fundamental mechanism for protecting the creative efforts of authors, translators, art designers, illustrators, etc. from the fields of literature, science and the arts and at the same time provide an opportunity for economic stability for publishers and the publishing business. In this context, the management and protection of intellectual property rights plays a key role in the success of the publishing business.

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Справедливото компенсационно възнаграждение при свободно използване в ЗАПСП

Справедливото компенсационно възнаграждение при свободно използване в ЗАПСП

Author(s): Mehti Melikov / Language(s): Bulgarian Publication Year: 0

The article examines the challenges in overcoming a specific deficit of the Bulgarian Copyright and Neighbouring Rights Act (CNRA), preventing the collection and distribution of compensation fees for authors and publishers of any printed works, in respect of reproductions on paper or any similar medium for non-commercial purposes, under the terms of Art. 25, para. 1, item 1 CNRA. Given the free nature of the use for personal purposes under the statutory rules, it is accepted that the compensatory remuneration should be collected indirectly when it is included in the price of goods or services related to such use. In this context, account should be taken of the fairness of the mechanisms for collecting compensation remuneration and their relationship to the intrinsic nature of the use. Taking into account the nature of compensation remuneration and on the basis of available market data on the nature of the actual use, the article points to ways of finding fair compensation mechanisms and the place of authors and publishers as beneficiaries of such compensation.

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Сервитути за енергийни обекти

Сервитути за енергийни обекти

Author(s): Gergana Boyanova / Language(s): Bulgarian Publication Year: 0

Easements for energy objects are distinguished by a number of characteristic features according to Bulgarian legislation. A key place among them is their nature as a type of limited property rights, which have undergone a change with the development of social relations in connection with the construction and exploitation of energy objects. As a result, a new category of easement rights has emerged, which theory and practice define as "quasipersonal". They are established for the benefit of certain persons in view of their activities, and not in view of the use of a specific property. The easements that arose during the operation of the repealed laws retain their effect if the energy objects are built in compliance with the relevant rules and norms. The Energy Act provides a special regime for the creation of these easements, as well as some restrictions related to their exercise. An essential feature is that the gratuitous exercise of easements for energy objects is permissible only as an exception, if it concerns real estate - public property.

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Правна закрила на общоизвестните търговски марки и марки ползващи се с известност в страна с многомилионно население. Индийска правна система

Правна закрила на общоизвестните търговски марки и марки ползващи се с известност в страна с многомилионно население. Индийска правна система

Author(s): Mihaela Mihailova / Language(s): Bulgarian Publication Year: 0

India is one of the few countries in the world with a definition of "well -known" in its national trademark law. India is also one of the last countries to ratify the WTO Agreement on Trade-Related Aspects of Intellectual Property. What are the legal and economic reasons for India to opt for a legislative approach for prior administrative registration of 'well-known' trademarks, given that the countries of the European Union abandoned this legal institution in their laws a decade ago?

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Подобренията в съдебната практика на ВКС: особени хипотези

Подобренията в съдебната практика на ВКС: особени хипотези

Author(s): Delyan Nedev / Language(s): Bulgarian Publication Year: 0

Some decisions of the Supreme Court of Cassation are examined in this article, related to special hypotheses of property improvement: impensae voluptariae, the improvements made by the owner of mortgaged property, the liability in case of transferring the property or the possession, the extinctive prescription for the claim of the tenant.

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Wpływ człowieka na środowisko w perspektywie zrównoważonego rozwoju

Wpływ człowieka na środowisko w perspektywie zrównoważonego rozwoju

Author(s): Magdalena Muradin / Language(s): Polish Publication Year: 0

The purpose of this chapter is to present the human impact on the environment from the perspective of sustainable development. It outlines the crisis in human-environment relations and the need to return to a state of equilibrium. It focuses on identifying the main environmental threats and risks associated with human economic activities, analysing areas such as resources, climate, biodiversity, water, air and soil. It also discusses the concept of sustainable development, taking into account the Sustainable Development Goals and Agenda 2030, as well as the European Green Deal strategy. The study points to the need to change attitudes towards natural resources and to implement new business models worldwide in order to achieve a pre-industrial economic-environmental balance and to meet the needs of present and future generations.

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Gospodarka o obiegu zamkniętym sposobem na efektywne zarządzanie zasobami

Gospodarka o obiegu zamkniętym sposobem na efektywne zarządzanie zasobami

Author(s): Piotr Idczak / Language(s): Polish Publication Year: 0

This chapter aims to present the principal assumptions of the circular economy (CE), which advocates for the rational exploitation of natural resources and emphasises the significance of a closed and continuous cycle in their utilisation, supporting the concept of sustainable and enduring development. Furthermore, the discussions are designed to underscore the necessity of creating consumption patterns and utilising production functions that, as an essential element of management optimisation, advocate for the closure of the material and energy cycles in anthropogenic processes. This chapter strives to portray CE as an initiative that seeks to completely decouple global economic growth from finite resource consumption. This study employs a descriptive research design, incorporating a literature survey followed by logical (epistemological) reasoning and a systemic approach. The continuous effort to increase the production capacity of the economy, aiming to enhance social well-being, exerts significant pressure on the environment. The traditional linear production process involves the unsustainable use of natural resources and generates substantial amounts of waste. This model poses a serious risk of depleting natural materials and precipitating climate change disasters, potentially leading to the collapse of economic and social systems. CE advocates a transition from extractive economies, characterised by excessive and wasteful consumption, to economic models founded on resource efficiency, reuse, sharing, and closed loops. This transition can be facilitated by implementing circular business models that offer solutions to extend the product lifecycle, including repairing and improving products, recovering raw materials from by-products, and recycling end-of-life products, or activities encouraging sharing.

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Starzenie się społeczeństw w krajach Unii Europejskiej

Starzenie się społeczeństw w krajach Unii Europejskiej

Author(s): Krzysztof Szwarc / Language(s): Polish Publication Year: 0

In this chapter, a comprehensive presentation of the situation of European Union countries regarding the aging process of societies has been provided. Its aim was to present, in a synthesized form, the current state along with indicating developmental trends, discussing causes, and potential consequences. Based on Eurostat data, the state of the discussed process was identified as advanced, mainly due to demographic processes occurring in the past, but also contemporary attitudes of inhabitants, particularly in the reproductive sphere. Possible effects of the aging phenomenon were outlined, encompassing both negative aspects (such as issues in the job market or within the social security system) and positive ones (the development of the so-called silver economy). The situation of EU countries appears challenging, given the pace at which the aging process of societies is progressing, which may primarily result in a decline in the quality of life for seniors. Among the opportunities lies technological advancement and medical services development, enabling older individuals to function more easily during their post-productive years.

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Fair Trade, czyli Sprawiedliwy Handel – w kierunku zrównoważonej gospodarki rynkowej

Fair Trade, czyli Sprawiedliwy Handel – w kierunku zrównoważonej gospodarki rynkowej

Author(s): Magdalena Śliwińska / Language(s): Polish Publication Year: 0

The aim of this chapter is to explain the role of Fair Trade movement and market in transition towards a sustainable market economy. To achieve this goal, first the idea, definitions and aimsof Fair Trade are analysed. Second, on that basis the role of Fair Trade in achieving the Sustainable Development Goals is explored. Third, it is analysed in which way the Fair Trade certification schemes introduce on the market values important for sustainable development. And fourth, is explained how the sustainable business models of Fair Trade enterprises being the members of World Fair Trade Organization may contribute to sustainable transition. It is concluded that Fair Trade initiative plays an important role in transition towards sustainable market economy, introducing such values as responsibility, altruism and solidarity directly into the market in various ways. On the one hand, FairTrade organisations undertake social actions aimed at making the society, i.e. consumers and politicians,aware of global challenges and the possibility of counteracting them both through responsible consumer decisions and the creation of certain top-down regulations conducive to the realization of SDGs. On the other hand, the very existence of this market influences the awareness of all market participants, thanks to advertisements for Fair Trade products, showing what socially responsible production is all about, and what kind of problems are counteracted by sustainable business models like Fair Trade enterprises, or the use of Fair Trade product certifications.

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Kompas dla Zmiany Systemowej jako koncepcja wdrożenia Europejskiego Zielonego Ładu w państwach członkowskich Unii Europejskiej

Kompas dla Zmiany Systemowej jako koncepcja wdrożenia Europejskiego Zielonego Ładu w państwach członkowskich Unii Europejskiej

Author(s): Judyta Cabańska,Dorota Czyżewska-Misztal,Grzegorz Mazur / Language(s): Polish Publication Year: 0

The multi-dimensional European Green Deal strategy implemented in the European Union requires a systemic approach to achieve optimal results. One of the concepts offering a systemic approach to the implementation of the Sustainable Development Goals is the Compass for Systemic Change, which was developed in cooperation between Systemiq and the Club of Rome and published in 2020. The aim of the chapter is to discuss the concept of the Compass for Systemic Change by presenting its assumptions, the recommendations for actions contained therein and the assessment of the possibility of implementing a systemic perspective into activities undertaken in the European Union. Text analysis is applied in the chapter as a research method. The idea of the System Change Compass is to combine numerous and diverse activities to achieve climate neutrality by 2050, soas to take care of the future of our planet in the best possible way. This will not be possible without increased efforts from all stakeholders, taking into account the complexity of the entire process and the challenges that need to be faced.

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Model of a Neutralised Currency and Exchange System for Central Banks

Model of a Neutralised Currency and Exchange System for Central Banks

Author(s): Peter Brass / Language(s): English Publication Year: 0

This paper describes a super-neutralised complementary currency as a currency and exchange system for central banks, independent of national interests which describes our world as a finite resource. The goal is a stable, crisis-proof financial system that meets the challenge of ecological and economic sustainability. In fact, it is more a unit of measurement then money, like the primal metre in Paris, but for money. Just as a uniform measure of length is important for natural sciences and technology, a fixed reference value for money can act like a Copernican turning point and could offer many benefits. This application leads to equality of weak and strong currencies. It enables weak economies to pursue an independent monetary policy and simplifies the path to monetary unions. It prevents speculation in the system. It creates a constraint to gradually reduce trade imbalances and enables over-indebted countries to get out of the debt trap.

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The Impact of Inflation and Income Growth on Non-Performing and Restructured Loans: The Case of Bulgaria

The Impact of Inflation and Income Growth on Non-Performing and Restructured Loans: The Case of Bulgaria

Author(s): Violeta Todorova / Language(s): English Publication Year: 0

This paper examines the relationship between non-performing and restructured loans, inflation and income growth in Bulgaria. The linear regression analysis shows that there is significant negative impact of inflation and income growth on NPLs and restructured loans for consumer credits and significant negative impact of inflation on NPLs and restructured loans for housing credits. There is no heteroscedasticity of the errors which proves that the coefficients are precise. Results show lack of multicollinearity, normal distribution of residuals and correct linear functional form of the model. However, there is autocorrelation of residuals and weak explanatory power. For improving the explanatory power of the linear regression model, more explanatory variables should be included - bank-specific, macroeconomic and institutional determinants.

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Cashless Payments in Bulgaria - Development, Regulation and Integration into the Euro Area

Cashless Payments in Bulgaria - Development, Regulation and Integration into the Euro Area

Author(s): Petar Chobanov / Language(s): English Publication Year: 0

The main objective of this study is to present an analysis of selected indicators of cashless payments in Bulgaria. The main activities in the process of integration to the euro area as well as changes in regulations at the EU level are examined. The main thesis is that non-cash payments are continuously increasing, both in number and in total value, due to technological changes, the development of EU regulations, as well as the integration of the Bulgarian payment infrastructure to that of the euro area. The number of credit cards as well as POS terminals has increased significantly. The number of credit transfers and card payments increased several times, with positive dynamics also characterising payments initiated via the Internet through both instruments. Similarly, the total value of payments is also developing and the trend is expected to continue in the future.

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