"Scientific research" Almanac

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  PRINCIPLES FOR RESPONSIBLE MANAGEMENT EDUCATION – A CONCEPT TO BE INTERTWINED IN ECONOMICS, MANAGEMENT AND ADMINISTRATION CURRICULA

  The findings about the ineffective link between education and business highlight the need for closer contacts between educational institutions and all entities interested in the process of forming the image of an efficient and socially responsible manager, meeting the requirements of the globalizing business in the XXI century. The purpose of ... The findings about the ineffective link between education and business highlight the need for closer contacts between educational institutions and all entities interested in the process of forming the image of an efficient and socially responsible manager, meeting the requirements of the globalizing business in the XXI century. The purpose of the study is to reveal the opportunities for applying the principles of responsible management through introducing new elements in the education in economics, administration and management in order to create knowledge and skills for leadership and socially responsible management. Main tasks: studying the opportunities for intertwining the PRME in the curricula; specifying margins for improving formal and informal education; presenting good practices. The object of study is the principles of responsible education in management and their intertwining in the curricula of the studied disciplines. The subject of study is the theoretical and practical forms of education in economics, management and administration through which students acquire knowledge, skills and competences as a result of applying the principles of responsible management education. The intertwining of the principles of responsible management education into the theoretical and practical preparation of students in the areas of economics, administration and management is a prerequisite for the preparation of leaders that are responsible for the future is the thesis that is defended.

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  INNOVATION IN THE AGRICULTURAL SECTOR

  The sustainable development of the European agricultural sector aims to continuously improve the quality of life and well-being of the present and future generations. It is intended to establish a relationship between economic development, environmental protection and social justice. The purpose of this paper is to study innovation in the economy ... The sustainable development of the European agricultural sector aims to continuously improve the quality of life and well-being of the present and future generations. It is intended to establish a relationship between economic development, environmental protection and social justice. The purpose of this paper is to study innovation in the economy as a whole and particularly in the agricultural sector in the context of the Europe 2020 Strategy for Smart, Sustainable and Inclusive Growth. It focuses on the following tasks: studying the theory and practice to clarify the specifics and concepts regarding innovation in the economy (including in the agricultural sector); identifying the factors necessitating the introduction of innovation (including in the agricultural sector); covering the European policy in the field of innovation (including in the agricultural sector); proposals and conclusions on the introduction of innovation in the agricultural sector for achieving smart, sustainable and inclusive growth. The object of the study is innovation in the economy and in particular innovation in the agricultural sector (subject of study). The research thesis stems from the need to achieve smart, sustainable and inclusive growth by applying innovation in the context of the Europe 2020 Strategy. This makes it necessary to stimulate the development of competitive and sustainable agriculture and forestry, which ‘achieves more with less’ in harmony with the environment.

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  FISCAL CONSOLIDATION IN THE EUROPEAN UNION - NEED AND/OR CHALLENGE

  This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration proc¬esses within the EU, ... This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration proc¬esses within the EU, the harmonization specifics related to direct and indirect taxation and the need for double taxation avoidance within the EU. This scientific study traces the sequence of processes involved in searching for practical recommendations when making decisions in the area of fiscal policy by the Member States, aimed at building a common European space.