Innovation Agenda for Sustainable Growth and Competitiveness

Author(s): Marin Petrov,Teodora Georgieva,Ruslan Stefanov,Daniela Tchonkova,Todor Galev,Roumyana Georgieva,Robert Hickey,Denitsa Marinova,Metodi Naydenov,Plamen Shalafov,Albena Vutsova,Todor Yalamov / Language(s): English Issue: 1/2014

The tenth issue of the annual Innovation.bg report continues a tradition of presenting and analysing the status of the national innovation system and its building blocks, and assessing the innovation potential of the economy as a factor for competitiveness on international markets. Ten years are a period, which allows a retrospective look assessing what has been achieved, while understanding the prospects for the future and providing recommendations based on good and bad practices. In addition, Innovation.bg 2014 is an agenda for addressing the main challenges of the rapidly changing business environment and upcoming hard decisions in the search of drivers for technological development and innovations.

The Innovative Bulgarian Companies

Author(s): Teodora Georgieva,Ruslan Stefanov,Todor Galev,Nadezda Gancheva,Roumyana Georgieva,Eva Diedrichs,Denitsa Marinova,Metodi Naydenov,Yasen Nestorov,Martin Ruppert,Daniela Tchonkova,Todor Yalamov / Language(s): English Issue: 1/2015

On the basis of data from the European Innovation Management Academy, Innovation.bg 2015 analyses the strengths and weaknesses of Bulgarian companies in commercialising innovation. Although 80 % of companies have innovation strategies, they are rarely communicated clearly to company staff. While such strategies have the potential to focus the use of limited resources, their full effect cannot be achieved if staff, business partners and clients are not sufficiently aware of them.

BAĞIMSIZ TÜRK DEVLETLERİNDE MİKRO FİNANSMAN

Author(s): Nurhodja Akbulaev / Language(s): Turkish Issue: 15/2012

Almost all societies have some citizens living in poverty. Although the most severe poverty is in the developing world, there is evidence of poverty in every region. The fight against poverty is usually regarded as a social goal and many governments have some dedicated institutions or departments. Poverty itself is also likely to be a barrier for poverty reduction. In general, the government can directly help those in need. However another method in helping to fight poverty is to use microfinance approach. Microfinance tries to fight global poverty and bring opportunities to the world’s poorest people. With tiny loans and financial services, it helps the poor, mostly women, start businesses and escape poverty. Also microfinance is not only financial aids for the poor but also its social improvements. As previous studies have implied sustainability and cost-effectiveness within the microfinance programme is important for the long-run poverty reduction in the Republics of Kazakhstan, Kyrgyzstan and Uzbekistan. In this study focus on some solutions for Central Asia poverty problem such as mikrofinance approach. Also it examines the Republics of Kazakhstan, Kyrgyzstan and Uzbekistan conditions the aspect of poverty and microfinance practices.

ADMINISTRACJA PUBLICZNA NA RZECZ ROZWOJU GOSPODARKI REGIONU – WYBRANE PROBLEMY KSZTAŁTOWANIA WSPÓŁPRACY Z MSP W REGIONIE ŁÓDZKIM

Author(s): Mirella Barańska-Fischer / Language(s): Polish Issue: 40/2015

The development of each territorial unit is connected with the influence of many factors, among which on the one hand, a vital role plays the effect of public authorities in creation of a proinnovation environment for the market players which are localized within it and on the other hand - for all those who are potentially interested in the allocation of their resources in these particular area. The method and nature of the impact of both governmental and local administrative bodies for the development of the SME sector constitutes a major challenge for local authorities whose support (at various levels of its functioning) is expected by the entrepreneurs. The paper discusses selected issues related to the cooperation of small and medium-sized enterprises within the region of Lodz with public authorities in order to strengthen and/or re-build the potential of the economy within the represented spatial unit.

Krytyka kapitalizmu i liberalnej demokracji z perspektywy współczesnego buddyzmu

Author(s): Tomasz Krawczyk / Language(s): Polish Issue: 1/2015

Емоційний інтелект персоналу як основа ефективного розвитку організації

Author(s): Maria Korman / Language(s): Ukrainian Issue: 24/2013

The objective of the article is a comprehensive research of correlation and interdependence between emotional staff intellect and efficient development of organization, differentiation of criteria for emotionally intellectual organization and its formation. The development of emotional intellect is directly linked to the formation and conditions for the emotional management. The emotional activities, from the viewpoint of emotional management, are directed to optimization of an organization’s emotional atmosphere being a responsibility and a competence of manager. Hence, the staff emotional intellect is essential for emotionally intellectual organization’s formation which is being possible if a number of conditions are available. The main problem here is definition of ways, instruments and methods to form the constituents of such organization.

Ghettoization of world economy and it’s impact on marketing

Author(s): Neviana Krasteva / Language(s): English Issue: 8/2016

The study investigates the ghettoization of regions and countries in the time of globalization. It is a process similar to the one that took place in 16 century in Europe when ghettos were found. The outcomes of that process are some specifics in marketing that companies are implementing on those markets. Different cases were studied. Main point is Bulgaria and its situation as the poorest country in EU.

Отглеждането на застрашени от изчезване местни породи в европеизираща се България: фактори, стратегии, наративи

Author(s): Nacho Dimitrov / Language(s): Bulgarian Issue: 2/2017

The ecological turn in the Common Agricultural Policy of the EU places strong emphasis on biodiversity and conservation of genetic resources and creates opportunities for subsidized raising of endangered landraces. In Bulgaria, these developments have led to the increase of the number of the certifying breeding associations and the farmers within this particular business niche as well as of the breeds and the total number of the animals of each breed. Recently, growing numbers of actors become interested in the attractive subsidies and further involved in the processes of conservation, recovery, imagination and invention of landraces. However, the subsidies are a scarce resource so the access to them creates competition and conflicts. The actors apply various strategies in order to obtain subsidies; they strive to build a convincing, legitimate narrative about the origin, the authenticity, the risk status and even the cultural value of the animals while at the same time trying to discredit and de-legitimize the breeds of their competitors. As a result, the struggle for access to the subsidies takes the form of a struggle of narratives.

Традиционни практики и европейски изисквания: превъплъщения на традицията в регионално означени месни специалитети в България

Author(s): Nikolay Vukov / Language(s): Bulgarian Issue: 2/2017

The article is dedicated to the relationships between traditional and modern, local and European – from the viewpoint of the procedures of certifying food products with traditional character or designated geographical origin. On the basis of examples from the production, distribution and promotion of meat products, such as Gornooryahovski sudjuk, Elenski but and Smyadovska lukanka, the article analyzes the role of food in forming notions of local specificity, which is based on the idea of traditional practices and tastes, whilst being in accordance with the European regulations and standards of producing certified traditional products.

Киселото мляко и неговите локални инструментализации – между родовата памет, културното наследство и европейските проекти

Author(s): Ivaylo Markov / Language(s): Bulgarian Issue: 2/2017

Food and food processing are among those elements of cultural heritage which become invested with considerable emotional charge. Food heritage is often constructed within particular national homogenization processes so these culinary traditions are usually considered typical and characteristic for the nation or the ethnic group. Yoghurt is typically perceived as a Bulgarian national symbol. During the last decade, however, it has been subjected to a specific process of localization related to the local cultural history and heritage of the municipality of Trun. Serving as prerequisites, the historical facts and genealogical memories create links with the significant figure of the microbiologist Dr. Stamen Grigorov, who comes from this region and his scientific discovery of the lactic acid bacteria. Thus yoghurt quickly becomes an important resource for the implementation of local development projects in the context of cultural tourism whereby it acquires new economic significance on the general level as well as for the individual owners oriented to retail production.

Икономиката среща традицията. Конструиране и употреба на културно наследство в стопански контекст

Author(s): Ivanka Petrova / Language(s): Bulgarian Issue: 2/2017

The global consumption tendency leading to the increase of the share of natural and organic products could be illustrated by the growing internal attitudes and demands in Bulgaria for handmade bread prepared in small bakeries. The owners of such bakeries claim that in the course of their work and through their results they endeavor at filling a particular market niche – for healthy and environment-friendly nutrition. While focusing on the use of raw materials of the highest quality in the production of bread, they also apply cultural techniques to construct the image of bread as cultural value inherited from the past and conceptualize the technologies and ways of production as social actions signifying ‘return to traditions’. Thus the entrepreneurs stage the production and supply of a product with enormous symbol value exceeding its market price or even disproportionate to it and engage themselves in the production of cultural heritage. Of course, parallel to that the cultural valuation of hand-made bread also aims at its economizing. The text presents the narrative strategies of several bakers owning small bakeries in Bulgaria, who represent the process of production of hand-made bread by investing it with the characteristics of cultural heritage. The author analyses these strategies alongside with the examining of the self-representation of the members of Bulgarian Guild of Bakers branch organization during their participation in the Spring Fair of Crafts in Plovdiv between 23 and 26 April 2015.

Разходка с овчар. Интердисциплинарни приближения

Author(s): Petar Petrov,Nikolay Velev / Language(s): Bulgarian Issue: 2/2017

Photo Essay

Нормативно-правова база здійснення митного контролю пасажирських перевезень у пунктах пропуску для повітряного сполучення

Author(s): Olesiia Korniichuk / Language(s): Ukrainian Issue: 31/2017

The object of the researching is analysis of law providing of implementing of Customs Control of passenger traffic in Customs Air Check-points according to requires of international and Ukrainian laws.The issues of providing of international passenger and freight traffic safety are especially important in conditions of increasing threats. Visa liberalization between Ukraine and countries-members of EU provokes demand to work out new tools-bar of Customs Control to be used in the field of increasing international passenger traffic by air. Developed countries’ experience of implementing of control on passenger traffic by air shows the high level of using of risk-oriented Customs Control Tools. These tools are ordered to defying and neutralizing of foreign trade threats, on the one hand; and providing of simplification of Customs Formalities, on the other hand.Analysis and Management Risk System exists in Ukraine today. It is an effective tool of Customs Control, and it provides minimal involving of Customs Authorities into operational activities of all participants of International Providing Chain. In fact, functioning of single module ASAMR in Customs Air Check-points is regulated by law, but is not used in practice. The bill on Changes into Customs Code of Ukraine (on authorized economic operators and simplified of customs procedures) forecasts implementing of Previous Informing System, which is a main condition of effective functioning of Management System.

Моделі справляння податку на додану вартість у сфері сільськогосподарського виробництва та їх впровадження на регіональному рівні

Author(s): Alla Lysenko / Language(s): Ukrainian Issue: 31/2017

The aim of this study is an assessment of the consequences of the possible implementation of certain models of VAT collection for agricultural producers at the regional level, taking into account the peculiarities of the development of the agrarian sector of the Kirovograd region.On the basis of systematization of the basic models for the collection of value added tax (VAT) in the field of agricultural production and taking into account the peculiarities of the agrarian sector development in the Kirovograd region, the author made variant calculations, evaluated the effects of the possible implementation of certain models for agricultural producers at the regional level.It is established that VAT accumulation ensures increase of profitability of wheat production in agricultural enterprises of Kirovohrad region from 39,4% (0-variant) to 55,3% (with VAT). The introduction of models of taxation of agricultural producers to the value-added tax should be implemented taking into account the peculiarities of the development of branches of agrarian production in certain regions of Ukraine and orientation to the basic norms of the legislation of the EU.

Оптимізація податкового навантаження сільськогосподарських товаровиробників в умовах застосування спрощеної системи оподаткування

Author(s): Оlena Magopets / Language(s): Ukrainian Issue: 31/2017

The purpose of this study is to assess the level of the tax burden on agricultural producers in the context of large, medium and small business entities within the framework of applying a simplified taxation system and justifying the possibilities for its optimization.It was given that most agricultural enterprises choose a simplified system of taxation, the level of tax burden on agricultural producers in the context of large, medium and small businesses was investigated. It is established that within the framework of the application of the existing single tax rates of the fourth group, the level of the tax burden on small business entities is high, which requires an adjustment of the current approaches to taxation of agricultural producers by a simplified taxation system.The feasibility of optimizing the tax burden on agricultural producers and their balancing between large, medium and small business entities on the basis of applying a differentiated approach to taxation of agricultural producers in the framework of a simplified taxation system that will ensure the fulfillment of fiscal and regulatory tasks of a single tax will be an effective tool for supporting and stimulating the development of small business in agrarian sphere.

Адміністративно-командні методи управління залізничним транспортом України в 30-х рр. ХХ ст.

Author(s): Yuriy Bondarchuk / Language(s): Ukrainian Issue: 23/2013

Any attempt to make a research on our society’s command economy in its various fields can help our management develop analytical approach and implement a liberal economy type.The important observations are:At the end of the 20s New Economic Policy (NEP,) that was characterized by its liberal management of economic processes and some elements of marketing economy, was replaced by command economy with its directive and voluntaristic approach and noneconomic methods of national economy management.Later in the 30s for a long period the economy of the Soviet Union went back to the policy of “military communism” which was based on the regression of commodity-money relations, dry administration and compulsion. “Great Leap” in heavy industry during the years of industrialization caused serious disruption, disorganization and considerable complications in the economic development, including railway transport and other areas of national economy.

Основні проблеми працевлаштування молоді у системі споживчої кооперації України

Author(s): O. Shevchenko / Language(s): Ukrainian Issue: 23/2013

The aim of the article is to identify the main problems and peculiarities of hiring young professionals in the system of consumer cooperatives in Ukraine.Analysed the fundamental laws that govern the process of youth employment. Described the main shortcomings of youth personnel policy on legislation and on internal management level. Defined the main stages of staffing in the enterprises and organizations of consumer cooperatives in Ukraine. Found that these stages are imperfect and contradict to the modern methods of personnel management. Indicated that system of consumer cooperatives in Ukraine there are no clear distinctions between stages attract young professionals and specialists with work experience. Thus, the major problems of youth in the system of personnel policies Consumer Cooperatives in Ukraine are: inadequate legal framework, lack of proper enforcement of regulations; outdated theoretical and methodological approaches to staffing in companies and organizations of consumer cooperatives Ukraine.Prospects for further research in this area are: finding ways to improve the selection of personnel for enterprises Consumer Cooperatives in Ukraine; developing a mechanism for recruitment of young professionals to cooperative enterprises; and searching ways of informing graduates and managers about the prospects for their cooperation.

Підходи щодо забезпечення прийнятного рівня незалежності аудиторів

Author(s): Nataliia Shalimova / Language(s): Ukrainian Issue: 23/2013

The purpose of the article is analysis of approaches and models of ensuring the auditor’s independence in the national and international practices, determination of possible ways of its development and improvement. The essence of such professional ethic principle as independence has been investigated. The kinds of threats, circumstances which may cause them and preventive measures to prevent, eliminate or extenuate them to acceptable level have been determined. The approaches to forming the users of financial statement’s confidence in auditor’s independence have been considered. It has been determined on the basis of analysis Code of ethic’s clauses that the main responsibility for maintenance the independence is entrusted to the auditors and preference is granted to the procedures which are used by auditing firm. It have been substantiated that the independence of thoughts and conduct must form taking into account all subjects which are involving into the process of fulfilling the audit engagement. The results of investigation shows that the legislative regulation of demands to ensuring the auditor’s independence is of great importance and it must provide the elaboration and application of obligatory preventive measures in working environment of user and responsible party.

Податки на майно та його приріст: міжнародний досвід та українські реалії

Author(s): P. Iamko / Language(s): Ukrainian Issue: 23/2013

The present article contains comparative analysis of international and Ukrainian approaches to taxation of property and its gains in terms of natural persons and legal entities with relevant recommendations and suggestions. In more details we have considered real property taxes, taxes on property transfer and taxes on net property, excluding debts.The main recommendations and suggestions, developed on the basis of performed analysis, are as follows: to divide property into two categories of “new” and “old” property considering acquisition of property rights in the form of privatization; to levy taxes on property and its gains at the local level taking into account location of such property; to use registration fees instead of taxes on property transfer; to develop unified approach as for taxation of property of natural persons and legal entities; to change approach as for taxation of inheritance and to consider property owned by the deceased person as conditionally sold at the moment of death with relevant taxation of income for amount of such conditionally sold property on the general basis.Additionally, we reviewed advantages and disadvantages of property taxation and assessed prospects of implementation of real property taxes in Ukraine. Upon results of such review we concluded that implementation of taxation of property and its gains in the taxation system of Ukraine is potentially productive, since such taxation may become one of the main and stable source of financing of both local and national state budgets, however, there are certain advantages and disadvantages of such type of taxation.One of the key advantages of property taxation is the fact, that such taxation can become a reliable source of budget expenditures financing. This tax can also be used for taxation of non-residents’ property, as well as financing services related to property maintenance and development of infrastructure. Additionally, it is almost impossible to avoid and evade such taxes and they can contribute to development of effective local authorities through greater autonomy in financing of their expenditures.The main disadvantages of implementation of real taxation of property and its gains are as follows: taxation of property and its gains taxes unrealized income from capital, i.e. such tax is levied regardless of whether the property was used in the economic activity and has become a source of income; taxes on property and its gains are usually paid once per year and may reach significant amount, thus, if they shall be implemented they will be paid by the overwhelming majority of the population and may lead to significant social disturbances; use of taxes on property and its gains will require execution of annual revaluation of property, which shall be also negatively perceived by citizens, since there will be always disputes regarding adequacy of the revaluation and therefore the amount of accrued tax.

Активізація співпраці роботодавців та ВНЗ як чинник удосконалення стратегії розвитку підприємств машинобудування

Author(s): Oleksandr Levchenko,Olga Tkachuk / Language(s): Ukrainian Issue: 23/2013

The aim of this article is development of suggestions in relation to activation of employers and higher educational institutions collaboration as factor of perfection of machine-building enterprises development strategy.In this article the basic questions and problems of national machine-building enterprises steady development strategy forming on innovative principles are considered. The types of strategies of enterprises development, stages of the strategic planning on an enterprise, essence of traditional and modern models of co-operation of enterprises and higher educational institutions are reflected. Suggestions in relation to activation of collaboration of employers and higher educational institutions as factor of perfection of machine-building enterprises development strategy are made.Thus, the basic directions of activation of employers and higher educational institutions collaboration include such as: strengthening of co-operation of science, education and production; creation of pre-conditions for forming and development of intellectual potential; development and claim of methodology of determination of current and prognostication of perspective requirements in specialists and others.