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Анализ на връзката между проектите, финансирани чрез кохезионния фонд на EC в областта на околната среда и състоянието на туризма в България

Анализ на връзката между проектите, финансирани чрез кохезионния фонд на EC в областта на околната среда и състоянието на туризма в България

Author(s): Stoyan Neytchev / Language(s): Bulgarian Publication Year: 0

This report reviews in brief and analyses the impact of the EU environmental policy through projects financed by the Cohesion Fund in regards to the Bulgarian tourism and the level of the tourist product being offered from environmental elements’ viewpoint and as influenced by the EU policy. The author conducted a systematic review of some main elements of the secondary EU legislation pertaining to the environmental protection policy. Considering the absence of sufficient in terms of volume and scope information, author carried out questionnaire survey, face-to-face interviews with people who are directly involved in preparation and implementation of such measures that influence the environment with focus on the relation between the current environmental conditions and the tourist product offered. In view of the aforementioned results, we could conclude that the measures implemented with financial resources allocated from the Cohesion Fund do have positive impact on the Bulgarian tourism.

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Европейският енергиен съюз: (не)осъзната необходимост

Европейският енергиен съюз: (не)осъзната необходимост

Author(s): Svetla Boneva / Language(s): Bulgarian Publication Year: 0

The aim of this paper is to present a novel project by the European Commission knows as Energy Union. Author explains the main purpose and priorities of the Energy Union as defined in The Energy Union Strategy. The research answers various questions pertaining to the necessity behind the establishment of the European Energy Union. The practice makes us considering whether the term ‘energy union’ shall be viewed as a political appeal or prospective reality? And whether it is indeed necessary to experience energy crisis first, so that we move on to the establishment of a real energy union?

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Програма „Хоризонт 2020” и европейския Енергиен съюз

Програма „Хоризонт 2020” и европейския Енергиен съюз

Author(s): Ivan Tsvetanov,Ivaylo Toskov / Language(s): Bulgarian Publication Year: 0

This paper reviews Horizon 2020 Program of the EU in light of the proposed European Energy Union in 2015. Authors discuss briefly Horizon 2020 program and in a greater detail the inter-relation between the Horizon 2020 priorities and the Energy Union. The focus in on different aspects pertaining to the energy efficiency, competitiveness, low-carbon energy, coherence in the EU energy systems, renewables, innovation and research as well as socio-economic aspects. In conclusion, authors note that the presented framework for the establishment of the Energy Union in the EU reaffirms its commitment to sustainable development, energy security and competitiveness. This is being achieved through expected proactive participation from the scientific community and technological innovators. Horizon 2020 is an instrument that will assist in achieving the strategic goals for sustainable energy through financing measures and initiatives aimed at energy efficiency and low-carbon energy. Horizon 2020 program foresees cooperation with nationally financed initiatives or private sector participants aimed at enhancing the energy technologies as well as achieving high level of efficacy.

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Потенциал за производство на електроенергия от ВЕИ в България и ЕС

Потенциал за производство на електроенергия от ВЕИ в България и ЕС

Author(s): Svetla Boneva / Language(s): Bulgarian Publication Year: 0

This research presents some concepts regarding the opportunities to develop electricity production from renewable energy sources (RES). Study notes that hydropower, wind power, solar energy as well as biomass present promising potential for electricity production in Bulgaria. It is demonstrated a necessity of full utilization of the Bulgarian natural resources as well as complete utilization of the already installed capacities in some RES power plants. Author discusses the overall potential of RES in the EU.

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Eвропейският енергиен съюз като етап в развитието на европейската енергийна политика

Eвропейският енергиен съюз като етап в развитието на европейската енергийна политика

Author(s): Svetla Boneva / Language(s): Bulgarian Publication Year: 0

The paper presents the European Union energy policy and the basic aspects of its’ implementation such as policy measures, implementation of mechanism, adoption of instruments and legislative packages. It has been pointed out that EU energy policy determines the attitude of the member states towards the energy market, the competition and the security of energy supplies in the period of transition towards low-carbon economy. In this context the question of the necessity of building a European Energy Union has been motivated.

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Балканските членки на ЕС в европейската енергийна архитектура: енергийни политики на Гърция и Румъния

Балканските членки на ЕС в европейската енергийна архитектура: енергийни политики на Гърция и Румъния

Author(s): Elisabeth Yoneva / Language(s): Bulgarian Publication Year: 0

The paper explores the dimensions of energy architecture in South East Europe from the perspective of the geopolitical challenges, outlining its evolution as a regional framework. The case study examples are focused on the energy policies of Greece and Romania.

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Анализ на енергийната политика на България в контекста на националната енергийна сигурност (анализ на програмите, мерките, перспективите пред енергийната политика). Критичен анализ на енергийната стратегия на България до 2020 г.

Анализ на енергийната политика на България в контекста на националната енергийна сигурност (анализ на програмите, мерките, перспективите пред енергийната политика). Критичен анализ на енергийната стратегия на България до 2020 г.

Author(s): Milena Mihaylova / Language(s): Bulgarian Publication Year: 0

This article is an attempt to present the energy policy of Bulgaria in terms of energy security. Emphasis is placed on the relationship between energy dependence, economic stability and energy poverty. One of the goals is to identify factors influencing energy dependence of Bulgaria. The article makes a critical review of the Energy Strategy 2020 of Bulgaria, as well as on the priority axes of the strategy.

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Анализ на развитието на енергийната политика на ЕС. Изясняване на приоритетите и инструментите на европейската енергийна политика. Приносът на енергийната политика за постигане на целите на ЕС с фокус върху европейската регионална политика.

Анализ на развитието на енергийната политика на ЕС. Изясняване на приоритетите и инструментите на европейската енергийна политика. Приносът на енергийната политика за постигане на целите на ЕС с фокус върху европейската регионална политика.

Author(s): Milena Mihaylova / Language(s): Bulgarian Publication Year: 0

This article attempts to demonstrate the stages of development of the EU energy policy. The article also examines the common political goals of EU member countries in the sphere of energy development used as a base for the Strategy "Europe 2020". Emphasis is placed on the Action Plan for Energy Security and Solidarity of the European Commission, which covers five areas of action. The article analyses different policies and instruments such as the European Union – the Trans-European Energy Networks (TEN-E programme) of the European Commission, the scheme for the construction of offshore grid in the North Sea (Blueprint for a North Sea offshore grid) and others.

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Мерките за ограничаване на промените в климата – предизвикателства, възможности и инициативи пред фирмите

Мерките за ограничаване на промените в климата – предизвикателства, възможности и инициативи пред фирмите

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

This paper discusses the importance of the climate change mitigation measures in the context of the business entities. The author reviews the significance of the climate change and the consequences it poses to the socio-economic systems, outlines the growing importance of the green economy, its low-carbon characteristics, efficient and sustainable growth requirements. As a conclusion, the article suggests that the climate change measures offer new income sources or market opportunities for the non-industrial entities such as those from the banking sector, in the consultancy field which main goal is to mintage the human footprint on the environment.

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Соларен парк DESERTEC – стъпка към повишаване на енергийната сигурност на ЕС

Соларен парк DESERTEC – стъпка към повишаване на енергийната сигурност на ЕС

Author(s): Svetla Boneva / Language(s): Bulgarian Publication Year: 0

This article presents the main concepts set out in the EU’s 2050 low-carbon economy roadmap. The ways and measures by which the Union can build a secure and competitive low-carbon energy sector are outlined. The necessity for an integrated European energy policy and for the preparation of a long-term EU strategy for the implementation of the recommendations as defined in the Roadmap is highlighted. A specific project has been identified that will make a significant contribution to the EU's idea of a low-carbon economy - the DESERTEC solar park in the Sahara Desert. The benefits not only for the EU but also for the EUMENA region of implementing this large energy project are summarized.

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Ekofeminizam o »etici« medijski zataškane priče: utjecaj mesne i mliječne industrije na globalno zatopljenje
5.00 €

Ekofeminizam o »etici« medijski zataškane priče: utjecaj mesne i mliječne industrije na globalno zatopljenje

Author(s): Suzana Marjanić / Language(s): Croatian Publication Year: 0

It is evident that the public media address the greenhouse effect exclusively as the issue of gaseous emissions and industrial pollution, while the influence of livestock farming on climate is sparsely addressed (cf. Holm, Jokkala 2008:9). Here I would like to mention that, as emphasized by PETA (People for the Ethical Treatment of Animals), that in his book, An Inconvenient Truth (2006), Al Gore still did not expound at any length on the fact that global warming is also caused by the meat industry, which is one of the major factors contributing to the environmental disaster (cf. “Clearing a Few Things up for Al Gore”, http). We can emphasise this dichotomic media image of the world with a quote from the “climate” book by Naomi Klein: “In December 2012, a complex system scientist Brad Werner walked up to the podium at the American Geophysics Union to present a paper. It was titled: Is the Earth Fucked? His answer was: Yeah, pretty much.”

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(Ne)vidljivi okoliši: problem klimatske (ne)pravde u klimatskoj fikciji
5.00 €

(Ne)vidljivi okoliši: problem klimatske (ne)pravde u klimatskoj fikciji

Author(s): Marijeta Bradić / Language(s): Croatian Publication Year: 0

This paper addresses the problem of representation of climate change in literature, through the prism of environmental and climate justice as movements emerging from certain limitations of climate sciences that are approaching climate change from a political and ethical perspective. The movements of environmental and climate justice are based on the assumption that world’s most politically and economically powerful nations function in a way that enables them to maintain their own high consumption levels while shifting the ecological burdens onto less developed countries. In other words, those who contribute the least to the pollution of the environment will be affected the most by the ecological crisis. In the context of climate change, injustice is manifested within marginalised groups, including women who are particularly vulnerable to the consequences of environmental pollution and ecological catastrophes. Although these movements are politically oriented, they can also be seen as cultural movements focused on the questions of ideology and representation, as shown in contemporary literature and literary criticism (Sze 2002). In this sense, the common place in contemporary theory is that literary texts could be useful for establishing communication between climate science and general public (Ghosh 2016; Mehnert 2016; Trexler 2015). Following this assumption, the text will analyze Helen Simpsons’ Diary of an Interesting Year as an example of how contemporary literary production can effectively present abstract and hardly visible climate issues and thus contribute to climate justice discussions.

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Problem (ne)dostupnosti vodnih resursa u savremenim kapitalističkim društvima iz ugla marksističkog ekofeminizma
4.50 €

Problem (ne)dostupnosti vodnih resursa u savremenim kapitalističkim društvima iz ugla marksističkog ekofeminizma

Author(s): Andrija Golubović / Language(s): Croatian Publication Year: 0

Review of: Andrija Golubović - Pamela Odih, Watersheds in Marxist Ecofeminism. Newcastle upon Tyne, UK: Cambridge Scholars Publishing. 2014. 390 str

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Beyond Energy Security? Slovakia Ten Years after the Gas Crisis

Beyond Energy Security? Slovakia Ten Years after the Gas Crisis

Author(s): Veronika Oravcová / Language(s): English Publication Year: 0

The year 2019 was a turning point in energy policy. Slovakia, like other EU countries, drafted its long-term climate and energy strategy, an integrated National Energy and Climate Plan for 2021–2030 (NECP). The NECP comes under the Regulation on the Governance of the Energy Union and Climate Action (EU/2018/1999) and covers five of the Energy Union dimensions: energy security; internal energy market; energy efficiency; climate action and decarbonization; and research, innovation and competitiveness. Primary responsibility for drafting the NECP lies with the Ministry of Economy. The NECP is an updated version of the 2014 Energy Policy of the Slovak Republic. Energy security is vital to Slovakia and a major issue since the natural gas crisis of January 2009. The year 2019 represented the beginning of a new direction in energy and climate policy and the end of a decade of energy security concerns.

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Sustainability and Corporate Social Responsibility in accounting

Sustainability and Corporate Social Responsibility in accounting

Author(s): Nikolina Dečman,Marzena Remlein,Ana Rep / Language(s): English Publication Year: 0

The term sustainable development is understood as such socio-economic development in which the process of integrating political, economic and social activities takes place, while maintaining natural balance and the durability of basic natural processes, in order to ensure the possibility of satisfying the basic needs of individual communities or citizens of both the modern generation, and future generations. Sustainable development has three dimensions: ecological, economic and social. A consequence of the growing importance of social and ecological aspects of business operations is the increased interest and requirements for reporting, understood as a set of reports containing both financial and non-financial information. This chapter covers the concept of sustainable development, CSR and explains the role, goals and challenges of social responsibility accounting. CSR reporting has become some kind of a trend in non-financial reporting. Many large international companies make great efforts to prepare CSR reports in order to transparently communicate with their stakeholders as well as strive to achieve established social and environmental goals. CSR covers different aspects of business, with, among other things, environmental issues being highlighted. The importance of green accounting has been recognized globally where the adoption of the 2014/95/EU Directive has just further raised awareness of the importance of reporting on the environment and environmental activities. This chapter covers the basic concept and development phases of sustainable and environmental accounting, explains the role of green accounting in modern business conditionsand discusses the benefits and opportunities it provides to interested users.

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Social responsibility reporting standards

Social responsibility reporting standards

Author(s): Ana Rep,Nikolina Dečman / Language(s): English Publication Year: 0

It is well known that today, in addition to already established financial reporting, multinational companies are paying more and more attention to non-financial reporting on social, economic, environmental and governmental issues. Corporate Social Responsibility (CSR) reportingis still predominantly voluntary, and it is not standardized. However, there are various international organizations which have been developing frameworks and voluntary standards for non-financial reporting. Those organizations have been putting a sizable amount of effort, time, and knowledge in order to offer some specific solutions to interested organizations preparing CSR reports. Proposed standards, guidelines, and frameworks serve as tools for simplifying CSR reporting. In that sense, the most important providers of sustainability reporting guidance, such as GRI, OECD,United Nations Global Compact, International Organization for Standardization, certainly standout. A significant contribution to promoting the importance of sustainability reporting was also made by the Non-Financial Reporting Directive (2014/95/EU) which obliged large public interest companies with over 500 employees to disclose certain non-financial information. According to the analysis of the content and scope of the most important frameworks and standards of sustainability reporting, it can be confirmed that they have certainly contributed to improving the qualityof non-financial reporting.

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Narrative reporting

Narrative reporting

Author(s): Katarzyna Czajkowska,Marek Masztalerz,Ana Rep / Language(s): English Publication Year: 0

For years financial and management accounting reports were based primarily on “hard” numbers. Extensive written descriptions and explanations were not common in practice. However, inrecent decades there has been a significant shift towards “softer” and more narrative communicationin accounting. The purpose of the chapter is to identify and describe the determinants of the developmentof accounting narratives in practice, and to explain why narratives are gaining importance inaccounting communication. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Narratives give economic units the opportunity to explain the situation and the achieved financial results. The use of narratives helps to better meet the information needs of stakeholders. There are still many challenges ahead of narrative financial reporting, such as determining the minimum content of reports, ensuring comparability of reports or the issue of external control of narrative financial reporting. An insufficient application of professional accounting materiality judgment is considered as one of the main causes of disclosing too much irrelevant information and not enough relevant information. Preparers of narrative reports should be aware that without applying materiality principle the information disclosed in the reports are not considered transparent and stakeholders lose confidencein such companies.

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Integrated reporting

Integrated reporting

Author(s): Libor Závodný / Language(s): English Publication Year: 0

Companies struggle to communicate value through traditional reporting. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term share holder value creation. Such a shift should cover the demand from investors for a structured reporting framework that goes beyond the traditional financial reporting. The International Integrated Reporting Framework will encourage the preparation of a report that shows business performance against strategy, explains the various capital used and affected, and gives a longer term view of the organization. The framework will be attractive to companies who wish to develop their narrative reporting around the business model to explain how the business has been developed. Integrated reporting attained various degrees of popularity depending on the geographical regions. While it is mandatory for all companies listed in South Africa’s stock exchange, in other regions it is used by businesses on voluntary basis. Research shows that in the USA the adoption of integrated reporting is slower than in most of theother developed regions.

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Traditional methods used in operational activities

Traditional methods used in operational activities

Author(s): Aneta Deneva,Sebastian Narojczyk / Language(s): English Publication Year: 0

The purpose of this chapter is to present the traditional methods used in operational management. The methods described include benchmarking, outsourcing, Just-In-Time, kaizen, TotalQuality Management, MRP I, MRP II, and core competencies developed in various periods of the 20thcentury to improve the planning process and efficient management of the flow of resources, goodsand information. Benchmarking consists of comparing the processes and practices used by one’s own enterprise with those used in enterprises considered to be the best in the analysed field. Outsourcing means separating from the organizational structure of the enterprise some functions performed by them independently and transferring them to other entities for execution. Just-In-Time is used toreduce work in progress and inventory levels in production and warehouse processes. Kaizen and TQM are based on the continuous diagnosis and improvement of all elements of the company. MRP methods are based on computer systems and clearly defined, inter alia, the volume of demand, order fulfilment time and provide other data relevant to the company’s logistics system and its operations. Core competencies are company-specific skills that are difficult to copy or win over to competitors.The authors focused primarily on the presentation of the main goals, principles of operation, as wellas the advantages and disadvantages of the selected methods in operational management.

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Modern methods used in production-operations management

Modern methods used in production-operations management

Author(s): Bartosz Marcinkowski,Sebastian Narojczyk,Dariusz Nowak,Vasyl Zalizko / Language(s): English Publication Year: 0

Climate change, resource depletion, technical progress, growing consumer awareness and changing requirements causes companies to look for new production methods. They may concernvarious areas of the company’s activity, starting from product design, procurement organization, optimization of production processes, control of manufactured products and services, through improvement of work organization and reduction of production costs, and ending with the implementation of modern solutions based on digital technologies. The purpose of implementing new production methods is to improve labour mobility, optimization of the use of raw materials and resources, costsreduction, increase efficiency, productivity, etc. In the literature, there are many different types of methods that can be used by modern enterprises. It is practically impossible to present all methods in this study. The authors focused on the presentation of selected methods, which are characterized on the one hand by innovation and, on the other hand, by the possibility of implementation. Particular attention should be paid to methods focused on environmental aspects. This group presents basic information on environment-conscious manufacturing (ECM), life-cycle assessment (LCA) and waste management and recycling. These methods allow to implement the concept of sustainable development and are directly related to the 17 goals set out in the 2030 Agenda for Sustainable Development and adopted by UN member states. In the group of methods related to next generation production management, the focus was on Matrix shop floor control and cooperative manufacturing. Of particular importance is cooperative management, because cooperation in practice is considered as a specific resource and one of the most important factors of a competitive position. The next group of methods concerned production planning and control. Drum Buffer Rope (DBR) and theory of constraints (TOC) were discussed as part of it. From the company’s point of view, methods related to manufacturing processes are very important, including group technology (GT) and cellular manufacturing (CM). Another group focused on commercial aspects, including demand chain management (DCM) and competitive intelligence (CI). The chapter also presents methods related to auxiliary software support, advanced organizational manufacturing and focused on product design.In the first case, Electronic Data Interchange (EDI) was discussed, in the second, virtual enterprises (VE) and World Class Manufacturing (WCM) were presented, and in the third, the assumptions concerning the Quality Function Deployment (QFD) and House of Quality (HOQ) method were shown. Additionally, Statistical Process Control (SPC) and Computer-Aided Process Planning (CAPP) are discussed within the framework of methods focused on cost and quality manufacturing.

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