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Głównym celem artykułu jest ocena aktualnego stanu harmonizacji podatków w Unii Europejskiej z punktu widzenia kryteriów zrównoważonego rozwoju oraz wskazanie głównych kierunków zmian w tej polityce.
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Slovakia faces having to significantly reduce industry and heating emissions. The funds that are to be provided under the EU Emissions Trading System may help. A carbon tax is another option in the game, but the private sector is against it. Slovakia is on track to meet its climate commitments for 2020 and 2030. According to the conclusions of a report by the International Energy Agency (IEA) on the Slovak energy sector from November 2018 “the positive outlook is partly thanks to the Slovak government’s proactive policy support, but also to emission targets that were set rather low initially.”
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Belarus is a land locked country bordering with Russian Federation, Ukraine, Poland, Lithuania and Latvia. Belarus declared independence at the end of the WWI just to be occupied by Soviet troops shortly after and eventually incorporated to USSR as Belarusian Soviet Socialist Republic from 1919. After the Russian-Polish war the country was divided between these two states. The USSR has taken back the Polish part in 1939 and Belarus was not an independent state until July 1990 when Republic of Belarus was created. In 1994, Alexander Lukashenko was elected president of Belarus; he was reelected again for the second term (2001-2006), the third term (2006-2011) and also the fourth term (2011-2016). The election process especially for the fourth term had been criticized as flawed by most EU and OSCE countries. As a result, Lukashenko and his associates are forbidden to travel to EU member countries. Belarus is also very well known for his authoritative leadership (sometimes called as Europe's last dictatorship), oppression and corruption.
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As far as civil nuclear power development is concerned, we identified several diverse groups of players in the Asian market: a) mature countries with their nuclear technology and services export programs (e.g. Japan, South Korea, newly followed by China); b) countries which operate nuclear power plants, but had otherwise limited participation in nuclear sector due to being outside of the Nuclear Non-proliferation Treaty (India until 2008, Pakistan); c) newcomers to the sector, who decided to address their rapidly growing energy demand by developing their nuclear power-generating capacity (e.g. Vietnam, Bangladesh, etc.).
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The objective of the research is to present the importance of the gas infrastructure of Romania for the energy security of the Balkans. The research methods used in the study involve elements of retrospective analysis, content analysis, table presentation and generalization of the main ideas of key strategic and regulatory documents on the topic. This is a conceptual study and a posteriori research approach has been followed for its development. The thesis of the paper is that Romania is a key player for the Balkan countries and the wider EU region gas security. Romania possesses a high capacity of installed and functioning powers for transition, generation and storage of natural gas, which is the main factor for its important role in the Balkan region and the EU energy security. The results of the research represent generalizations and analyses of the role and importance of the Romanian gas infrastructure for the region. The research results provide ground for evidence-based recommendations and decisions on the future policy measures in the gas energy sector and their implementation
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This report presents a brief overview and analysis on the impact of the EU environmental policy on several major economic indicators in Bulgaria, in particular – GDP and budget balance dynamics. Apart from the direct effects on these parameters, the implementation of the EU environmental policy in the country results in additional effects which practical examination would help us to prove that the positive effects from the environmental policy are not limited to the indicators observed in this report only. The author systematically analysed the impact of the funds provided by the European budget on certain fundamental economic indicators. Apart from the above-mentioned, research expands to systematic comparative analysis on member state budget positions regarding their individual contribution to the EU budget versus the amount of money allocated to them by the budget (i.e., their fiscal position of a net beneficent or net donor to the EU budget).
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Year by year, research and development works constitute an increasingly important element of the functioning of enterprises. Appropriate recording of expenditure and settlement of their effects requires (above all) determination of the actual stage of works. Consequently, there is a distinction between research and development works. Another aspect that determines the principles of recognizing expenditure in the accounting books is to determine whether the developed product/technology belongs to the area economically developed by the unit or to the unrecognized area. The adequate determination will help to place expenses either in the sphere of activity and basic unit orin the sphere of other operating activity. Financial reporting for intangible assets is perhaps one of the most difficult and most controversial topics of financial reporting. In this article it is compared three concepts of financial reporting for R&D costs: IFRS approach, Czech approach for non-profit organizations and Czech approach for profit organizations.
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Purpose: The aim of the chapter is to compare the declarations of local and international companies regarding the maintenance of sustainable development initiatives during acrisis. Design/methodology/approach: The article presents the results of a survey conducted in September 2020 on a sample of 500 enterprises located in Poland. Respondents were asked to declare if they will maintain or abandon sustainable development initiatives in a crisis situation. The examples presented a pandemic similar to the one caused by Covid-19, an economic crisis, or a significant decrease in company revenues. Findings: The research showed that the largest group of companies in acrisis situation will completely abandon their initiatives in the field of sustainable development. Another group will give up those initiatives that generate the highest cost. There are some small differences in responses of local and international companies. Companies with foreign entities in the ownership structure seems less likely to give up all initiatives in the field of sustainable development. International companies more often than local companies declare that they do not know which initiatives they will abandon and which will they keep. Research limitations/implications: Factors other than international involvement (e.g. company size, strategic approach to sustainable development) may have a decisive impact on decisions regarding the maintenance of sustainable development initiatives in acrisis. Originality and value: The chapter illustrates the approach to sustainable development by companies classified into various categories: local and international.
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The aim of this chapter is to describe various determinants of sustainable development in the contemporary world, including those most important, such as globalisation, climate change, poverty versus unlimited consumption as well as limited exhausted access to resources—with regard to the goals of sustainable development. The other objective is to give the reader essential resources covering the topic from various viewpoints and a starting point for discussions about sustainability.
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The aim of the current chapter is to present the essence of sustainable consumption andits basic rules: Reduce-Reuse-Recycle. Minimalism and sharing economy were presented as the manifestation of the Reduce rule. Reuse requires distribution systems which will give access to preowned products (in a broader scope), thus, they will provide products with a second life. This may be provided by alternative retail formats which are oriented towards the sale of second-hand products. Some of these formats, especially online applications, are becoming quite popular—their number, as well as the amount of their customers is rapidly growing. Also, traditional mainstream retailers have become involved in second-hand product sales.
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The aim of the chapter is to explain how to incorporate Sustainable Development Goals (SDGs) into corporate strategy in order to increase the competitive advantage of a company in thelong-run. The questions how to set a mission, vision and objectives to prepare annual reports in the field of sustainability will be discussed. Furthermore, motives as to why companies have to consider local and global perspective when setting SD objectives and the problem of conflicts in SD goals will be determined.
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Most of empirical literature on participation in and choice of recycling at the household level has been focused on factors determining the direct cost for households engaging in recycling efforts (Czajkowski, Kądziela, & Hanley 2012; Huhtala, 2010, Jenkins, Martinez, Palmer, & Podolsky,2003). Researchers noticed mixed findings in the literature on the significance of waste collection fees for recycling efforts. There is also a question as whether household recycling efforts represent a social cost, which should be taken into account in cost-benefit analyses of alternative waste treatment systems. Some argue that it should not be calculated, since recycling efforts are, to a large extent, voluntary. But on the other hand, households devote time to segregation, which is, in fact, an alternative cost (Bruvoll & Nyborg, 2002). One of the barriers of effective segregation seems to be a low level of awareness on recycling and segregation issues among households. That was also noticed in research conducted by Omran, Mahmood, Abdul Aziz and Robinson (2009). The aim of this case study is to recognise why citizens’ knowledge on waste segregation rules is not sufficient enough. Despite research results confirming rather limited consumer skills related to the subject, efficient methods to make people increase their awareness of what correct selective waste collection is, seem to remain still undiscovered. The students’ task is both to identify why mistakes in waste segregation are made, as well as to propose ways of helping citizens avoid them.
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Sustainable development approaches the concept of quality of life in all its complexity, from an economic, social and environmental point of view, promoting the idea of the balance between economic development, social equity, efficient use and conservation of the environment.By its very nature, sustainable development represents the need for responsibility and education for environmental protection, and this aspect is reflected in the evolution of community policy in recent years, a policy marked by the transition from an approach based on constraint and sanction, to a more flexible, based one on incentives. Thus, it is acting in the direction of a voluntary approach, in order to promote this environmental responsibility and to encourage the use of environmental management systems.The environmental policy does not act independently, but reflects the interest of civil society in this direction, manifested by the creation of numerous environmental movements and organizations. Moreover, in some countries the creation and development of "green" political parties has been achieved, with real success in the political arena. However, resistance - or, more properly, the restraint and inertia that manifests itself, should not be forgotten, when environmental objectives seem to limit industrial competitiveness and economic growth; but this aspect only emphasizes once again the need for a concerted approach at European level and the need for an active and integrated environmental policy, capable of responding to the challenges that appear economically.The European environmental policy is based on the principles of precaution, prevention, correction of pollution at source and "polluter pays". The precautionary principle is a risk management tool that can be invoked if there is scientific uncertainty about a possible risk to human health or the environment, arising from a particular action or policy.
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Purpose: To present the construction of a new source of EU budget revenues (contributions from non-recyclable plastic packaging waste) and its assessment against the EU’s own resources system from the point of view of the set criteria. Design/methodology/approach: The study is of a literature and empirical character. The research consists of four stages. The first stage presents the evolution of the EU’s own resources in the period 1951–2020. Domestic literature and EU source documents in Polish and English were used. In the second stage, the construction of a new source of revenue was presented.The legal regulations of the EU were used. The third stage is the presentation of the proposed burden-sharing for the new resource between Member States in 2022. For this purpose, internal regulations and EU statistical data was used. In the final stage of the research, the new sourceof revenue was assessed against other own resources according to the criteria set (simple structure, transparency, fiscal stability and efficiency, link with the EU policy, low collection costs, fair burden sharing, financial autonomy). EU source material was used for this. The study mainlyuses the method of descriptive analysis, and for the assessment of own resources—also the method of qualitative multi-criteria analysis. Findings: The analysis shows that the new source of revenue is primarily characterized by a simple structure, low collection costs, is also closely related to the EU environmental policy, and ensures a relatively fair burden-sharing between the Member States. On the other hand, the weaknesses of the new source are poor transparency and poor fiscal efficiency. As a result, it provides the Union with little financial independence. The new source of revenue generally improves the quality of the entire system of UE own resources.
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The main aim of this paper is to assess eco-development of TFL enterprises in the Central and Eastern Europe in the time period from 2008 to 2018. Eco-development is conducting business in accordance with the protection of natural resources. In business practice, it means that companies take actions aimed at reducing the ecological footprint. The ecological development of enterprises depends on a number of factors, internal and external. On the one hand, they may be included in the scope of taking into account environmental protection, on the other hand, there may be a result of the development of ecological policy of managers. The first part of the paper discusses selected theoretical issues related to the environmental development of the company. The main part of the text is devoted to the statistical assessment of eco-development of TFL enterprises in Central and Eastern Europe. The study preceding the presentation of methods, the conclusion contains a description of the synthetic recommendations.
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Development regulations are organizational tools and basis for shaping the character of current cities and the form of its development. The efficiency of these regulations, their inclusiveness and flexibility, in addition to their ability to adapt to the needs of the present and future, directly affects the shape and quality of the built environment. The paper discusses conventional development regulations used today, from a critical point of view, and presents form-based codes as an alternative to the former, conducting a comparative study between both types of regulations. Finally, the research recommends taking advantage of form-based codes in creating meaningful places and not just buildings.
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Based on the proGIreg case study, the potential use of neighbourhood-based nature-based solutions for urban regeneration is presented. The classification of the specific solutions of the project (compared to other classifications) will be presented, together with the critical conclusions on why NBS are relevant for the emerging new concept/approach of Biophilic Urbanism. One of the results of the applied research project is the Replication Toolkit - which aims to facilitate the implementation of Nature-based solutions for other cities. The Replication Toolkit contains a set of recommendations for the strategic component of urban regeneration of post-industrial neighbour-hoods, but also for the operational component of concrete implementation of solutions.
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The purpose of the report is to analyze selected national strategies and policies with respect to defining the bio economy and to selecting similarities and differences between them. Representative is a comparative overview of the strategy and policies for bio economic development in the world. In the analyzed documents can present strategies and policies to stimulate the bio economy as the base of our suggested that is in focus. In this way, it is known that there is a need for enhanced results and developments in the field.
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The innovative budgeting methods are becoming a tool for achieving specific goals related to the impact of organizations on the environment. Green budgeting is a used for achieving environmental goals. Its role in public policy is essential, and the prospects for its application in the private sector are broad as well. However, science and practice in Bulgaria are lagging behind this trend. Thus, it is necessary for the private and the public sector to build expertise and gain experience in the field of green budgeting.
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In order to demonstrate how circular economy could contribute to the energy security in Bulgaria, it is important to analyse and explain the model of the circular economy itself. It is also of utmost importance to investigate how this model is planned to be applied in Bulgaria and what are and would be in future its benefits for the energy field. Considered that this is a new economic model, different from the linear economy, which is still diffused all over the world, a definition of circular economy will be offered in the present article. Also, the term energy security and its definition on global and national level will be analysed in details. Once the scientific terms are explained, the interdependency between these concepts will be outlined and analysed with the purpose of demonstrating the positive contribution that circular economy could have for ensuring the energy security in Bulgaria.
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