Suchergebnisse

This article aims to present the concept of the Index for the Assessment of Regulations' Significance as a tool used in parliamentary regulatory impact assessment, with a special focus on expost assessment. The Index is an element of the broadly defined economic analysis of law, which can facilitate a more effective scrutiny of parliamentary lawmaking. The Index also enables theRIA (Regulatory Impact Assessment) to be verified by the act originator at the stage of the ex-ante regulatory impact assessment. Furthermore, the Index can also serve as a tool for conducting an analysis of the overall legislation process employed in parliament over a given period of time, on the basis of the adopted legal and substantive criteria.

This article aims to present the concept of the Index for the Assessment of Regulations' Significance as a tool used in parliamentary regulatory impact assessment, with a special focus on expost assessment. The Index is an element of the broadly defined economic analysis of law, which can facilitate a more effective scrutiny of parliamentary lawmaking. The Index also enables theRIA (Regulatory Impact Assessment) to be verified by the act originator at the stage of the ex-ante regulatory impact assessment. Furthermore, the Index can also serve as a tool for conducting an analysis of the overall legislation process employed in parliament over a given period of time, on the basis of the adopted legal and substantive criteria. ; Celem artykułu jest przedstawienie koncepcji wskaźnika oceny istotności regulacji jako narzędzia do wykorzystania w parlamentarnej ocenie skutków regulacji, ze szczególnym uwzględnieniem oceny ex-post. Wskaźnik jest elementem szeroko rozumianej ekonomicznej analizy prawa, która umożliwić może skuteczniejszą kontrolę stanowienia prawa przez parlamenty. Wskaźnik umożliwia także weryfikację RIA przeprowadzonego przez projektodawcę na etapie oceny skutków regulacji ex-ante. Ponadto wskaźnik służyć może do przeprowadzenia analizy całego procesu legislacyjnego w parlamencie w danym okresie na podstawie przyjętych kryteriów prawnych i merytorycznych.

SUMARIO: Introducción. Organización institucional de la gestión de la deuda pública. Control de la gestión del endeudamiento público y definición de la labor auditora. Auditoría interna de la gestión del endeudamiento público. Auditoría externa de la gestión del endeudamiento público. Conclusión. Bibliografía.

This book focuses on the impact of the COVID-19 pandemic on changing labour
markets and accelerating digitalisation of the workplace in Central and Eastern
Europe. The COVID-19 pandemic disrupted workplaces substantially. As the
lockdowns or stay-at-home measures entered into force, a large proportion of the
workforce was instructed to stay home and continue to work remotely if their
functions made it possible. This policy accelerated the introduction of many digital
solutions, requiring the establishment of new patterns of work, and new institutional
logic guiding daily activity for both organisations and individuals. In a relatively
short time, remote working has become a kind of commonly accepted new
institution with its own new logic, structures, rules, and behaviours (Jacks, 2021).
The trends contributing to a shift towards more flexible, digital working patterns
were emerging before the pandemic (over the last decade) in response to
societal developments, the increasing participation of women, and greater global
competition. In 2020, the combined health and economic shocks have only deepened
the concerns about technology-driven displacement of jobs, growing income
inequality, and rising societal discord towards globalisation.

The free movement of services, one of the four fundamental freedoms of the European Union's (EU) internal market, allows companies to post their employees to other EU Member States. In Slovenia, the concept of cross-border posting became relevant after the country joined the EU in 2004. The number of posted workers in Slovenia has been growing steadily since then and is among the highest in the EU. An increase in posting has also been observed in the EU as well. One of the main reasons for the rapid increase in the number of workers posted to wealthier EU countries is the accession of ten new Member States in 2004, with significant differences in living standards between the `new´ and `old´ Member States. Focusing on Slovenia, an important reason for Slovenia's high numbers of posted workers is also its proximity to the countries of the former Yugoslavia and the strong migrant flows from these countries to the EU via Slovenian companies. As a result, the number of workers posted from Slovenia to other EU Member States has been one of the highest in the EU over the past decade.

The major focus of this paper is on the sovereign-banks relationship following the COVID- 19 pandemic crisis outbreak, with a view to gaining an insight into banks' exposure to the sovereign. We rely on a series of complementary research approaches, such as desk research, comparative statistical analysis, exploratory learning algorithm, and a deterministic panel regression framework. The analysis reveals that most EU countries were not prepared for the pandemic crisis as they lacked a financial security buffer. The growing fiscal pressure and lockdown restrictions additionally resulted in an increase in banks' exposure to the government debt market and higher government debt securities exposure on their balance sheets. One of the novelties of the research is the adoption of the gap method in order to measure the changes between banking assets major items (government securities vs. loans) and uncovering the preference for holding a specific type of asset. Additional insight is brought by the clustering solution, which shows increased cross-country heterogeneity in terms of the sovereign-banks relationship. Empirical research shows that banks' involvement in the sovereign debt market is sensitive mainly to negative information related to pandemic occurrence and, to a lower extent, to positive information reflected by government's reactions and economic stimulus measures. In addition, our results reveal there is no crowding-out effect triggered by the pandemic, in terms of lending to the sovereign against lending to the real economy. In the pandemic onset banks did not proceed to a sharp portfolio rebalancing in favor of the sovereign.

The COVID-19 pandemic transformed the way people operate in all fields of their
activity – individual, social, economic, cultural, civic, to name the most essential
spheres. One of the crucial changes to the rules existing within pre-pandemic
societies was the modification of the work environment and principles (Ralph
et al., 2020; Masood et al., 2022). The patterns developed within the gig economy,
which are based on the idea of flexibility and the use of technological communication
platforms, proved to be the most common response to the change (Diab-
Bahman & Al-Enzi, 2020).
When it comes to specific problems that were highlighted by the pandemic, the
issue of labour pricing occurred to be of concern. The development of online communication
tools created new opportunities to provide services and share results of
one's work via the Internet. It is worth noting that even before the COVID-19,
the issue of work valuation was crucial for some groups, for example, for artists.
The token became an important way of work monetisation both for them and the
new services providers. More and more one hears about artists converting their
artworks (the results of their work) into non-fungible tokens (NFT tokens). But
will only celebrities (artists, actors, and influencers) use this tool in the future? This
question occurred to be an extremely relevant matter in a (post)pandemic world. It
seems that NFT gig tokens are an answer to the challenges occurring on the labour
market, related to the popularisation of the employment model in the gig economy
and the issue of valuing work offered by gig workers.

Purpose – The main objective of the study is to evaluate green expenditure under the budgets of local government units (LGU). The proposal is dictated by the difficulty, noticed by the authors, in measuring and assessing the expenditure incurred by local government units, which are to contribute to the development of the green budget concept. Research method – The implementation of the main goal will be based on the analysis of the literature on the topic in national and foreign terms. Statistical methods (including descriptive statistics and structure analysis) were used for quantitative research. The source of the data are the budget reports of local government units published by the Ministry of Finance. Results – As part of the study, the obtained results allow for the analysis of the amount of green expenses implemented, as well as the share of green expenses in property expenses. The highest total values of estimated green expenditure realized by all types of local government units were observed in 2018–2019, in which PLN 10.5 billion (2018) and PLN 10.6 billion (2019) were spent, respectively. The average share of green expenditure in property expenditure in local government units in 2010–2021 was 28.2%. Originality/value/implications/recommendations – The conducted analysis may be a stimulus for further research on the basis of which a synthetic indicator of green spending could be developed. This measure may allow an objective comparison of outlays incurred by local government units in the areas covered by the European taxonomy in the future.

The International Conferences on Economics and Social Sciences (ICESS)organized by Bucharest University of Economic Studies provides an opportunity for all those interested in Economics and Social Sciences to discuss and exchange research ideas. The papers presented at the Conference are available online in the Conference Proceedings series (ISSN 2704-6524): Volume 2019 Collaborative Research for Excellence in Economics and Social Sciences, ISBN 9788366675322 Volume 2020 Innovative Models to Revive the Global Economy, ISBN 9788395815072 This conference provides an opportunity for all those interested in Economics and Social Sciences to discuss and exchange research ideas. We welcome both empirical and theoretical work that is broadly consistent with the conference' general theme. Especially, researchers, PhD students and practitioners are invited to submit papers on the topics related to new models in entrepreneurship and innovation, sustainability and education, data science and digitalization, marketing and finance, Fintech & Insurtech etc. that will develop innovative instruments for countries, businesses and education. The innovative models for sustainable development aim to ensure simultaneous economic development, social development, and environmental protection, to achieve a higher quality of life for all people and protect all living beings and the planet. The main topics of the conference are focused on but not limited to the following sections: Fintech & Insurtech - towards a sustainable financial environment The role of innovation in public and private organizations Financial perspectives in turbulent times Global Challenges for Agri-Food Systems and Sustainable Development Economic Policies for Non-Cyclical Crises Education for Sustainable Development: impact of universities on society Marketing and Sustainability The role of accounting in Sustainable Development Global world after crisis: towards a new economic model Sustainability for future business Current challenges within demographic data: measurement, collection, retrieval, analysis and reporting We welcome you to join us for two intensive days of plenary speeches and specialized parallel sessions debates that will result in high quality practical insights and networking. Scientific CommitteeACELEANU Mirela, Bucharest University of Economic Studies, RomaniaALBU Lucian, Academia Romana, RomaniaANGHEL Ion, Bucharest University of Economic Studies, RomaniaARROYO GALLARDO Javier, Complutense University of Madrid, SpainAUSLOOS Marcel, Leicester University, United KingdomBEGALLI Diego, University of Verona, ItalyBELLINI Francesco, Sapienza University of Rome, ItalyBRATOSIN Ștefan, Universite Montpellier 3, FranceCABANIS Andre, Universite Toulouse 1 Capitole, FranceCASTERAN Herbert, EM Strasbourg University, FranceCENȚIU Silvian, Retina Communications, San Francisco, USACERQUETI Roy, Sapienza University of Rome, ItalyCHAVEZ Gilbert, Globis University Tokyo, JapanCOSTICÃ Ionela, Bucharest University of Economic Studies, RomaniaCOX Michael, London School of Economics, England, UKD'ASCENZO Fabrizio, Sapienza University of Rome, ItalyDIMA Alina Mihaela, Bucharest University of Economic Studies, RomaniaDÂRDALÃ Marian, Bucharest University of Economic Studies, RomaniaDUMITRESCU Dan Gabriel, Bucharest University of Economic Studies, RomaniaDUMITRU Ovidiu, Bucharest University of Economic Studies, RomaniaFELEAGÃ Liliana, Bucharest University of Economic Studies, RomaniaFONSECA Luis Miguel, Polytechnic of Porto, PortugalGARCÍA-GOÑI Manuel, Universitad Complutense de Madrid, SpainGIUDICI Paolo, The University of Pavia, ItalyGRUBOR Aleksandar, University of Novi Sad, SerbiaHÄRDLE Wolfgang Karl, Humboldt University of Berlin, GermanyHURDUZEU Gheorghe, Bucharest University of Economic Studies, RomaniaISTUDOR Nicolae, Bucharest University of Economic Studies, RomaniaKOKUSHO Kyoko, IBM Tokyo, JapanLOMBARDI Mariarosaria, University of Foggia, ItalyMEHMANPAZIR Babak, EM Strasbourg University, FranceMIRON Dumitru, Bucharest University of Economic Studies, RomaniaNABIRUKHINA Anna Vadimovna, Saint Petersburg State University, RussiaNICA Elvira, Bucharest University of Economic Studies, RomaniaNIJKAMP Peter, Jeronimus Academy of Data Science Den Bosch, NetherlandsNOVO CORTI Maria Isabel, Universidade da Coruña, SpainORDÓÑEZ MONFORT Javier, Jaume I University, SpainPANETTA Roberto, Bocconi University, ItalyPARASCHIV Dorel Mihai, Bucharest University of Economic Studies, RomaniaPICATOSTE Xose, Universidad Autonoma de Madrid, SpainPIROȘCÃ Grigore, Bucharest University of Economic Studies, RomaniaPOINT Sébastien, EM Strasbourg University, FrancePOPA Ion, Bucharest University of Economic Studies, RomaniaPROFIROIU Marius Constantin, Bucharest University of Economic Studies, RomaniaRICHMOND Peter, Trinity College Dublin, IrelandSÂRBU Roxana, Bucharest University of Economic Studies, RomaniaSINGER Slavica, J.J. Strossmayer University of Osijek, CroatiaSMEUREANU Ion, Bucharest University of Economic Studies, RomaniaSTAMULE Tãnase, Bucharest University of Economic Studies, RomaniaSTATE Radu, University of Luxembourg, LuxembourgSTOIAN Mirela, Bucharest University of Economic Studies, RomaniaSTRAT Vasile Alecsandru, Bucharest University of Economic Studies, RomaniaSTREET Donna, University of Dayton, USATEIXEIRA DOMINGUES José Pedro, University of Minho, PortugalȚIGU Gabriela, Bucharest University of Economic Studies, RomaniaVALDEBENITO Carlos Ramirez, University of Chile, Santiago de Chile, ChileVEGHEȘ Cãlin Petricã, Bucharest University of Economic Studies, RomaniaVERHOEF Peter, University of Groningen, NetherlandsVOLKMANN Christine Katharina, Schumpeter School of Business and Economics, Bergische Universität Wuppertal, GermanyWALTER FARKAS Erich, University of Zurich, SwitzerlandWIERENGA Berend, Rotterdam School of Management, NetherlandsWOODS Michael, University of Aberystwyth, Wales, UKZIMMERMANN Klaus F., Bonn University (em.) end Global Labor Organization, Germany Open Access Statement These conference proceedings are Open Access proceedings that allow a free unlimited access to all its contents without any restrictions upon publication to all users. Open Access License These conference proceedings provide immediate open access to its content under the Creative Commons BY-NC-ND 4.0. Authors who publish with these proceedings retain all copyrights and agree to the terms of the above-mentioned CC BY-NC-ND 4.0 license. ABSTRACTING & INDEXING Innovative Models to Revive the Global Economy is covered by the following services: Directory of Open Access Books (DOAB) EBSCO Discovery Service Google Scholar Naviga (Softweco) Primo Central (ExLibris) ReadCube Summon (ProQuest) TDOne (TDNet) WorldCat (OCLC)