Energy: Can Greening Be Reconciled with Blacking?

Author(s): Lidia Puka / Language(s): English Publication Year: 0

The EU’s new Member States have taken an active stance towards European energy-security mechanisms, such as the Regulation on the Security of Gas Supplies. On the overriding question of climate policy, however, they have often been reactive. In the opinion of many European environmentalists, Poland in 2012 “defied” European climate policy. It opposed the introduction of a binding obligation to raise the benchmark for average EU greenhouse gas emissions from 20% in 2020, to 30% by 2030 (as compared to the 1990 levels). And it refused to give political significance to the European Commission’s Communication “Energy Roadmap 2050,” which presented five strategies towards the low-carbon transition of European economies. This was viewed as indicative of Poland’s, and the new Members’, role as laggards. In reality, however, Poland’s actions were indicative of a broader split on the EU’s emerging energy policy.

PREREQUISITES FOR THE DEVELOPMENT OF INNOVATION IN THE CONTEXT OF THE CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY IN THE BLACK SEA REGION

Author(s): Yanica Dimitrova / Language(s): English Publication Year: 0

The report examines the theoretical connection between innovation and CSR and their opportunities for development in the Northeastern and Southeastern regions of the Republic of Bulgaria. Based on the results of an empirical study among 300 SMEs implementing innovations in our country, opportunities for the development and implementation of innovations in CSR are outlined, which will increase the competitive performance of the Black Sea region.

ВЯТЪРНИТЕ ГЕНЕРАТОРИ, КАТО ОБЕКТ НА ОЦЕНКА

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

The peculiarity of wind generators as an object of evaluation is that they are a complex system - equipment that has separate elements that can be subject to self- assessment, as well as the fact that the wind generator that produces electricity together with service equipment can be considered and evaluates as a business, through the approaches and methods used in the valuation of commercial enterprises. The second important feature is that the installed and operated wind generator are permanently connected to the ground through their foundations and are essentially immovable facilities. The necessary documents under the Spatial Development Act are being developed for it and construction and installation activities are being carried out. Therefore, in their assessment as an active object, two appraisal competencies are required - an independent real estate appraiser and an independent appraiser of machinery and equipment. When evaluating a wind generator or wind farm, an independent appraiser of commercial enterprises and receivables may be involved as an independent business.

ЗЕЛЕНАТА СДЕЛКА И ПРОБЛЕМИТЕ В ТРАНСПОРТНОТО ОБСЛУЖВАНЕ

Author(s): Nikolina Belcheva Dragneva / Language(s): Bulgarian Publication Year: 0

European legislation enables and encourages member states to implement projects, referring to Art.7 of Directive (EU) 2019/944 of the European Parliament - The Green Deal. In transport, the aim is to reduce emissions in the sector by 90%, to which all modes of transport must contribute. The green transformation of transport is directly related to the production and introduction of sustainable alternative fuels and intelligent traffic systems. The digitalisation in the transport sector and the opportunities provided by dynamically evolving technologies lead to an increase in the quality of transport services as well as to the overall improvement of environmental and economic indicators.

ЧЕРНО МОРЕ КАТО ИЗТОЧНИК НА СЛАДКА ВОДА

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

Desalination of seawater is already a fact. In the 21st century, the main goal is the extraction and production of fresh drinking water. In this summary we will consider the different methods for its desalination. As the main method we will consider the reverse osmosis. The types of membranes and their role now and in the future.

АЛГОРИТЪМ ЗА ТЕЛЕМАТИЧЕН МОНИТОРИНГ НА ЕЛЕКТРИЧЕСКИ АВТОМОБИЛИ

Author(s): Kristian Ventsislavov,Kamen Seymenliyski,Silvija Letskovska,Stoianka Mollova / Language(s): Bulgarian Publication Year: 0

The article presents the general principle of operation of a specific author's algorithm, which is implemented in a real working telematics system for electric cars.

ETICKÝ MANAGEMENT V REGIONÁLNÍM A KORPORÁTNÍM VODÁRENSTVÍ V ČR

Author(s): Jiří Nesiba,Josef Smolík / Language(s): Czech Publication Year: 0

This paper presents the issue of water management in the Czech Republic. Based on research, authors compare two management concepts with sight to the ownership of the water company. In some cases, water companies are owned and managed by regional self-government (ideal type of regional public water sector) and for others examples water companies are owned by private sector (ideal type international corporate water sector). The paper compares both approaches in the Czech water sectors by the methods of ethical management and CSR (Corporate Social Responsibility). Therefore, beyond the scope of the law, how both types of management implement ethical instruments effectively in managing strategic material. The contribution explains the specifics of the Czech water development in the last twenty years and examines the situation in 2018/19. In the research, authors compared the water sector in 63 regional and district towns and according to three categories – economic (division of financial gain), CSR (code of conduct, social initiatives) and management quality (strategical planning). The article presents the results of their research. At the end of thesis they make recommendations for public administration how to implement more effectively the ethical management of water supply in the Czech Republic.

Koşullu Değişen Varyans Modeli ile Elektrik Tüketim Miktarının Tahmini

Author(s): Savaş Tarkun / Language(s): Turkish Publication Year: 0

Electricity is a type of energy that plays an essential role in sustainable life and has a very high added value in various sectors. Electricity is one of the most critical actors in economic prosperity and growth, as it has strategic importance in socio-economic development. This type of energy, which cannot be stored due to its nature and must be consumed as soon as it is produced, has always been up to date in electricity demand forecasting studies since it is integrated with all aspects of economic development. At the same time, a single model does not always give accurate forecasts. In the study, the volatility of the electricity consumption amount for the period 2007:01 - 2020:12 was tried to be determined with the Autoregressive Conditional Heteroscedasticity Model. The ARCH effect determines the electricity demand variable during the study period. This result caused the error term to lose its constant variance feature due to the significant increase or decrease in the electricity demand series. Therefore, this result shows a symmetrical effect on electricity demand. In other words, the ARCH (1) model shows that positive and negative shocks are related to the squares of prior period shocks, and volatility is affected by this relationship similarly. The study model calculated the ARCH coefficient as (0.55). Due to seasonal effects, it has been concluded that the duration of the volatility will not be very long, but it causes volatility.

Türkiye’de Küreselleşme, Finansallaşma ve Çevre Etkileşimi

Author(s): Yunus Emre Karaca,Mustafa Naimoğlu,Ahmet Melik Sahabi / Language(s): Turkish Publication Year: 0

In 1990-2018, the Turkish economy has higher annual growth rates than the world in terms of annual average GDP, financial development, population, exports, fossil fuel use, and CO2 emissions. While this situation makes the Turkish economy an important economy for the increase of the global economy, it also makes it an important country for reducing global environmental degradation. Therefore, in this study, the effect of financial development and globalization on ecological footprint, which is an important indicator of environmental quality in Turkey, is investigated. For this, the variables of financial development, globalization, economic growth, energy consumption, and ecological footprint were used as annual data for the period 1990-2018. The stationarity of the variables was investigated with standard-ADF and Fourier-ADF tests. The cointegration relationship between the variables was tested with the Fourier Engle-Granger cointegration test, which has been introduced to the literature in recent years. FMOLS, DOLS, and CCR estimators were used for long-term coefficient estimation. According to the research findings, it has been seen that globalization is a more effective tool than financial development in reducing the ecological footprint. For this reason, globalization offers very important opportunities for the solution of environmental problems in Turkey.

Deprem Sonrası Çevre Kirliliğini Önlemek: Geçici Depolama Alanları

Author(s): Nazlı Nisa Güney,Berfin Yılmaz / Language(s): Turkish Publication Year: 0

Deprem jeolojik bir doğal afettir. Depremin büyüklüğü, kırılan fay uzunluğunun ortaya çıkardığı enerji ile ifade edilirken, deprem sonucunda meydana gelen can ve mal kayıpları, yapısal hasarlar gibi unsurlar ise oluşan depremin şiddetini belirler (Ergünay, 2009). Ülkemizde, 6 Şubat 2023 tarihinde Kahramanmaraş Pazarcık ve Elbistan merkezli büyüklükleri sırasıyla 7,8 ve 7,6 olan yıkıcı depremler yaşanmıştır (ODTÜ, 2023). Depremin meydana geldiği merkez bölgelerde 11’ e kadar ulaşan deprem şiddeti, Kahramanmaraş, Hatay, Malatya, Adıyaman, Gaziantep, Adana, Kilis, Diyarbakır, Osmaniye, Şanlıurfa şehirlerinde binlerce yapı enkazı oluşmasına neden olmuştur (AFAD, 2023). Çevre Şehircilik ve İklim Değişikliği Bakanlığı yaptığı incelemeler sonucunda, yıkılmış ve ağır hasarlı yapı sayısının 164 bin 321 olduğunu tespit etmiştir (URL-1).

The revitalisation of the Silk Road: Theoretical Challenges and Policy implications

Author(s): Canan Çetin / Language(s): English Publication Year: 0

Considered as the ‘Heartland of the World’ by Mackinder, Central Asia has an essential influence on the power dynamics of the world. With the advantage of the revitalisation of the ancient Silk Road, Russia, United States of America, European Union, China and Turkey have different outcomes with their policy implications on the framework of complex interdependency. Due to the different bargaining powers, vulnerabilities and purposes of the states, each power has focused on the region in a different way. So, this paper aims to analyse the power dynamics on the region via revitalisation of the Silk Road on the concept of complex interdependency. Within the selected articles and journals, literature reviews for the theoretical framework and policy papers for the policy implications is used to deepen the analysis. To do so, the complex interdependency model will be analysed under three different aspects to explain its policy implications on the region, such as economic dimension, energy security section and human rights and democratization issues.

Yenilikçi Finansman Yöntemlerinden Yeşil Tahvillerin Gelişimi

Author(s): Burak Büyükoğlu / Language(s): Turkish Publication Year: 0

Yeşil tahviller günümüzün gelişen ve bu gelişmeye bağlı olarak birçok çevre ve enerji sorununu da beraberinde getiren dünyamızda yerini alan yeni bir finansal araçtır. Yeşil tahviller, iklim değişimi, yenilenebilir enerji kaynakları, enerji verimliliği, bio çeşitlilik ve düşük karbon gibi çevreye fayda sağlayan birçok projeyi finanse etmek için, finansal sistem içerisindeki sabit getirili borçlanma senetlerini ifade etmektedir. Yeşil tahviller ile geleneksel tahvillerin kullanım amaçları dışında farklılıkları bulunmamaktadır. Yeşil tahviller, çevreye fayda sağlayacak olan projelerin istikrarlı ve sürdürülebilir olmaları için uzun vadeli bir finansman yatırımı olarak kabul edilmektedir (Park, vd. 2020:2).

The green economy – upgrading the concept of sustainable development

Author(s): Tsvetan Iliev / Language(s): English Publication Year: 0

The article examines the problems posed by changes in the components of the natural factor to social and economic development. They are the focus of researchers from different countries, governments and international organizations, especially after the middle of the 20th century. This is evidenced by the analyses and program documents developed by various organisations, which highlight the main aspects of intervention and regulations in the field of environmental protection with all its components. In this sense, the purpose of the development is to review the concept of sustainable development and the changes that have occurred in it in the direction of focusing attention on the environmentally friendly aspects of economic behavior on a global scale. The object of the research is the concept of sustainable development and the subject – its transformation towards establishing a “green” economy with a view to preventing the loss of biodiversity and ecosystem services.

ИНОВАТИВНО И УСТОЙЧИВО ПРОИЗВОДСТВО НА ПРОТЕИНОВИ КОНЦЕНТРАТИ ОТ ЖЪЛТ ГРАХ

Author(s): Ivelina Georgieva / Language(s): Bulgarian Publication Year: 0

ОПОЛЗОТВОРЯВАНЕ НА ОТПАДЪЦИ ОТ НАР – НЯКОИ СЪВРЕМЕННИ АСПЕКТИ

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

The purpose of the paper was to present some current aspects related to the utilization of pomegranate waste. The search for ways and the development of various strategies for the effective management of agricultural waste, including pomegranate waste, is among the promising environmental directions. The research of scientific literature carried out in this paper gives reason to conclude that the utilization of pomegranate waste is an actual and promising modern scientific direction in which intensive research is carried out, such as the development of adsorbents for the removal of pollutants from wastewater, or the use of various methods for the extraction of bioactive compounds from these wastes.

DŮSLEDKY ENVIRONMENTÁLNÍCH POSTOJŮ PRO VOLBU UDRŽITELNÉHO ZPŮSOBU DOPRAVY

Author(s): Markéta Novotná,Lucie Košťálová / Language(s): Czech Publication Year: 0

The transport sector is one of the largest sources of greenhouse gas emissions, making a significant contribution to climate change. As the tourism sector is linked to movement in space and the choice of transport mode, it is also affected by the issue of sustainability. The paper aims to evaluate what factors influence the choice of sustainable transport mode on the way to the destination and determine the importance of environmental attitudes of tourism participants in their decision-making process. Similarly, the connection between sustainable behaviour in the home environment and the willingness to pay extra for a greener transport mode is investigated. A questionnaire was compiled based on relevant scientific literature. It was distributed electronically in the period October– November 2021, primarily among respondents in the age group of 18–35 years, which is widely discussed in the scientific literature. In a sample of 255 respondents, respondents with a greener mindset gave higher importance to the environmental impact of the transport mode and were willing to pay more for greener mode. Although the plane was one of the most widely used modes, there was a larger proportion in a more sustainable mode of transport among more environmentally friendly respondents.

UTICAJ ODRŽIVOG POSLOVANJA I KOMPANIJA PRIRODNE IMOVINE NA PROMJENE U KORPORATIVNOM I JAVNOM SEKTORU BOSNE I HERCEGOVINE

Author(s): Tajana Serdar Raković,Branka Topić Pavković / Language(s): Bosnian Publication Year: 0

Stocks of natural resources are decreasing at a high rate worldwide, considering that the level of their exploitation is much higher than the rate of natural renewal. In order to respond to the substantial and complex challenges of climate change and the transition to a more sustainable economy, in 2021 the New York Stock Exchange (NYSE) and the Intrinsic Exchange Group (IEG) have introduced a new class of listed companies on the New York Stock Exchange whose activities are firmly linked to the benefits provided by nature (ecosystem services). Natural asset companies (NACs) enable owners to convert the value of nature into capital, using it to reinvest in natural resources in order to protect them. Natural asset companies represent a potentially major shift in the corporate sector globally, bringing together the interests of capital owners for profit and governments for sustainable development. Investors –interest in investing in these companies is very high, because the innovative class of assets on the New York Stock Exchange rejects the assumption that the preservation of natural resources is only a cost. The new category of companies also initiates a series of new challenges in the financial and accounting sector, related to the development of accounting solutions for integrating natural assets into financial statements. The main goal of our research is to examine the impact of the trend of sustainable business and new natural asset companies on the corporate and public sector in Bosnia and Herzegovina and what will be the role of natural assets in changes in business operations and financial reporting in the future

ИЗАЗОВИ И ОТВОРЕНА ПИТАЊА НЕФИНАНСИЈСКОГ И ИЗВЈЕШТАВАЊА О ОДРЖИВОСТИ

Author(s): Radomir Božić / Language(s): Serbian Publication Year: 0

Financial information synthesized and presented in financial reports is, in theory, professional regulation and business practice, the “standard” reporting on achieved business and financial results, financial position, cash flows..., but also on business potential in the future, for the needs of numerous stakeholders. In modern business conditions determined by the processes of growing competition, globalization, internationalization, digitalization, green transition, sustainable and socially responsible business, or the so-called “new normalities”, the need for other non-financial or information on the sustainability of the reporting entity’s operations is gaining additional importance, while the theoretical, practical and regulatory aspects of non-financial and sustainability reporting are becoming an increasingly important issue and challenge for the accounting and financial profession. This paper aims to indicate the need, importance and essence, concepts, approaches, frameworks and regulation of non-financial and sustainability reporting; presents current regulations in this area, as well as the contribution of these concepts and approaches to quality and meeting the needs of stakeholders for non-financial information, and delivers available information on the practice of sustainability reporting and integrated reporting as part of overall non-financial reporting.

ГЛОБАЛНО ОПОРЕЗИВАЊЕ И ГЛОБАЛНИ МИНИМАЛНИ ПОРЕЗ У ФУНКЦИЈИ ОДРЖИВОГ РАЗВОЈА

Author(s): Aleksandar Petković / Language(s): Serbian Publication Year: 0

From historical point of view, taxes have always been firmly connected with fiscal souveregnity of national states. However, processes of globalization and development of global economic environment, give momentum for discussions regarding imposition of global taxes and global taxation. This controversial topic, at first glance may seems quite utopian, but according to many theorists, in the near future may become reality because of the frequent global challenges and crises, caused by problems of global nature including sustainable development. Are the global taxes, as one of the possible tools for resolving global challenges and risks, in particular sustainable development, just a utopia or the global taxation is a prospect?

ДЕКАРБОНИЗАЦИЈА ПОСЛОВАЊА И СO2 ИЗВЕШТАВАЊЕ - ИЗАЗОВ ЗА РАЧУНОВОДСТВЕНУ ПРОФЕСИЈУ

Author(s): Dejan Jovanović / Language(s): Serbian Publication Year: 0

Climate change poses a challenge to almost every aspect of the global economy and requires the engagement of experts from various fields to achieve carbon neutrality goals. Numerous studies conducted over the past decade indicate that companies are not taking serious steps to reduce their carbon footprint, and corporate management strategies often do not consider environmental issues. Therefore, providing quality carbon information is an inevitable trend for the survival and growth of companies. This requires companies to take responsibility for reducing carbon emissions, disclose important carbon information to stakeholders, and continually improve the quality of carbon disclosure on the path to profitability. Although many multinational companies have recently committed to achieving net-zero greenhouse gas emissions by 2050, it seems that there is currently a lack o f a unified methodology for measurement and reporting of these promises. Consequently, tensions arise in the field of carbon accounting between different professional communities concerning content control of C02 reports, standard development processes, and attempts to connect new forms of carbon accounting and reporting with existing corporate practices, which often do not align with sustainable development goals. Hence, accounting and reporting become powerful means of communication for declaring ambitions, monitoring gas emissions, and reporting on the current situation and progress of companies in the decarbonization process. Building on the above, the aim of this work is to explore the theoretical and methodological challenges of redesigning the standard information supply of the accounting information system in line with sustainable development goals, decarbonization and CO2 reporting and global regulatory requirements. Methodological procedures and techniques typical of social sciences will be applied, primarily using a descriptive-analytical approach. In addition to addressing the requirements for decarbonization of business and C02 reporting stemming from sustainable development goals, the European Green Deal, and GHG protocol, the significance of carbon accounting in these processes will be highlighted. Special attention will be paid to the positioning of carbon accounting in companies and the challenges faced by accountants in the business decarbonization process, as well as the impact of C02 reporting on the performance and competitiveness of companies, especially in developing countries like Serbia, considering the regulatory acts of the European Union in this area, 'which affect companies exporting to EU countries.