Search Results

You are looking at 1 - 10 of 27 items for :

  • sustainability x
  • Business and Management x
Clear All
Open access

N. Chandrasekaran and A. Indira

68th Round (July 2011 - June 2012), National Sample Survey Office, Ministry of Statistics & Programme Implementation, Government of India, July 2014, http://mospi.nic.in/sites/default/files/publication_reports/nss_report_557_26aug14.pdf?download=1 [15] Robert Chambers and Gordon R. Conway, Sustainable rural livelihoods:Practical concepts for the 21st century; IDS Discussion Paper 296, December 1991. [16] Stevenson H.Howard & David E Gumpert, The Heart of Entrepreneurship, March 1985, https://hbr.org/1985/03/the

Open access

Viktor Sebestyén, Viola Somogyi, Szandra Szőke and Anett Utasi

.: Review of combined approaches and multi-criteria analysis for corporate environmental evaluation, J. Clean. Prod. , 2013 39 , 355-371 DOI: 10.1016/j.jclepro.2012.07.058 [20] SDEWES Index [Online] www.sdewes.org/sdewes_index.php , Accessed: 23 rd October 2017. [21] Kılkış, Ş.: Sustainable development of energy, water and environment systems index for Southeast European cities, J. Clean. Prod. , 2016 130 , 222-234 DOI: 10.1016/j.jclepro.2015.07.121 [22] Kılkış, Ş.: Composite index for benchmarking local energy systems of Mediterranean port cities

Open access

Vania Ivanova and Irena Slavova

Corporate Social Responsibility: A Review of Concepts, Research and Practice International Journal of Management Reviews (2010), 85 -105 [7] European Commission,(2011)A Renewed EU Strategy 2011-2011 for Corporate Social Responsibility, COM 2011 681 Final, http://ec.europa.eu/enterprise/policies/sustainable-business/corporate-socialresponsibility/index_en.htm [8] Fricker, A. (2003), « Waste Reduction in Focus », Future, Vol. 35, No. 5, p. 509-519. [9] Gechev, R.et al.(2013) Sustainable Development and Competitiveness of the

Open access

Mariana Ianeva

[8] Tsonev, N., Zlatanova, Z., XXV Symposium „Quality, Competitiveness, Sustainable Development", Collection: „The Challenges of the new Technology Transformation", "Network Economics and Internet Technologies", 28 November 2017 [9] 09.01.2018, European Commission, Package Travel Trips: Key facts and numbers, Retrieved on 15.01.2018, from http://europa.eu/rapid/press-release_MEMO-09-524_bg.htm.

Open access

Svetla Boneva

References [1] Bishop J.D.K., Amaratunga G.A., Rodriguez C., Using strong sustainability tooptimize electricity generation fuel mixes, Energy Policy, 2008; 36(3): 971-80. [2] Chalvatzis, K.J., E. Hooper, Energy security vs. climate change: Theoretical framework development and experience in selected EU electricity markets, Renewable and Sustainable Energy Reviews, 13, 2009, 2703-2709 [3] Commission Regulation (EU) No. 844/2010 of 20 September 2010 amending Regulation (EC) No. 1099/2008 of the European Parliament

Open access

Nikolay Tsonev and Svetoslav Kaleychev

References [1] Ianeva, M., Georgieva, R.,"Innovations of the MICE tourism: Opportunities in Bulgaria", 3rd International Scientific Business Conference on Leadership and Management: Integrated Politics of Research and Innovations - LIMEN 2017, Belgrade, Serbia [2] Kaleychev.S., 2017, “Influence of technological transformations on innovative practices in tourism ”, XXV Symposium "Quality, Competitiveness, Sustainable Development" - "The Challenges of the New Technological Transformation", Sofia, Bulgaria [3

Open access

Lumnije Thaçi and Arbnora Gërxhaliu

Abstract

The main source of public revenue compared to other sources are Taxes, as in developed countries and developing countries, therefore the tax system has an extraordinary role in sustainable economic development and employment growth. Also, tax policy that acts in a complementary way to monetary policy is of vital importance also due to the preservation of economic stability by limiting the level of inflation and balancing the equilibrium on the market. The main purpose of this paper is to explore the tax structure in developing countries and their comparison with developed countries. In this paper some tax theory will be discussed. It will also be shown for impractical research and their effects on economic development and the growth of social welfare. Although there is no consensus among researchers, most empirical studies show a negative link between public spending and economic growth. However, in order for the tax effects to be the highest in the economy in developing countries, the international trade tax and the VAT should be replaced rather within the country.

Open access

Henris Balliu

Abstract

The taxation system is most certainly one of the main pillars of economic development towards sustainable growth.The aim of this paper is to critically assess the importance of an effective Tax System, its impact on the Albanian economy. Furthermore we shall outline a comparison of the Albanian Tax system to that of the United Kingdom. At this time a number of very important reforms are being undertaken by the government of Albania in light of future integration towards the European Union.The overview on the United Kingdom has the aim to enlighten the path on what should be our focus while building a Tax System that can help economic growth, to that effect Great Britain as a country of a stable and strong economy can be of example.Many differences can be noticed between the United Kingdom tax system and the Albanian one. This fact is simple to be accepted as Britain is one of the world superpowers, while the Albanian economy is a developing one. The tax systems in these two countries, the development history, application of VAT or Income Tax have had very different processions.The United Kingdom has one of the most voluminous Tax Acts in the world. The international company of legal research “LexisNexis” discovered that the Acts of Parliament on Taxation in the United Kingdom have more than doubled since 1997. The annual amendments to taxation are part of the Finance Act which has the power to change norms and principles of taxation as previously defined. Taxation in the United Kingdom usually includes payments for central government agencies called Her Majesty’s Revenues and Incomes and local councils. Local Councils collect a tax called business norms from businesses. The Albanian Taxation System consists of a packet of laws, regulations, guidance and tax agreements, on the procedure of application, measure, amendment and removal of taxes.Taxes are the main source of income in the state budget and the local government budget and the foundation of the whole Albanian tax system. In conclusion, we shall analyze the impact of the frequent changes to Taxation Law within the Albanian system and the challenges faced in light of this changes in terms of implementation and application.

Open access

Ayşe Şahin

-Regulation and National Private Law, 2015 [5] EU Corporate Governance Plan, “Action Plan: European company law and corporate governance - a modern legal framework for more engaged shareholders and sustainable companies”, 12.12.2012, p.5. [6] G20/ OECD Principles of Corporate Governance, 2015 version, p.46 [7] G20/ OECD Principles of Corporate Governance, 2015 version, p.47, 50. [8] Liesbeth F.H. Enneking, Foreign Direct Liability and Beyond, 2012; [9] Rosamund Thomas, Business Ethics, Chapter 2, in

Open access

Grażyna Voss

References [1] Hendriksen E. A., Van Breda M. F. 2002, Teoria rachunkowości, PWN, Warszawa. [2] Huterska A., Public-Private Partnership in Building Sustainable Development of the Kuyavian-Pomeranian Voivodship Vol 9 No 1 (2017): EJIS, p. 7 - 12 [3] Karmańska A. 2007, Bezpieczeństwo biznesu, dylematy etyczne i profesjonalizm zawodu księgowego, [w:] Rachunkowość wczoraj, dzisiaj, jutro, (red.) T. Cebrowska, A. Kowalik, R. Stępień, SKwP, Warszawa. [4] Klimczak B. 2003, Etyka gospodarcza, Wydawnictwo