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The pulp and paper manufacturing industry is currently facing sweeping changes due to the fact that supply and demand are dominated by different global players. These changes have significant effects not only on the paper and pulp production of countries but also on world economies thanks to the high level of trade between countries around the world. Based on the historical development of paper, our study examines today's production around the world economies, shows the latest commercial trends in the paper and pulp trade, and makes a prediction on the effects of the data belonging to this sector on the trade of countries through using panel regression models. According to our results, we determined a significant relationship between the total world paper and cardboard production in Turkey and the European Union and the amount of pulp. On the other hand, a partial relationship was found between the European Union and Turkey's paper production. In addition, we concluded that the amount of pulp used in paper and cardboard production was the factor causing the total paper production in the European Union and Turkey. In other words, we have established as a result of the analysis that as the amount of pulp used in paper and cardboard production increases, paper and cardboard production also increases at the same rate. [ABSTRACT FROM AUTHOR]

Paper sludge is the water treatment waste, which produced during paper production. Paper sludge (PS) waste utilization is the common problem in the EU and internationally. According to the waste management directive No. 2008/98/EC, paper sludge waste should not be utilized in landfills. In the European Union, alone 93 million tons of PS generated yearly. Nowadays most of the paper sludge waste used as fuel for incineration power plants (up to 55 %). According to waste management legislation such waste management should be avoided as well. Very small portion (10 %) of PS is used in construction sector. In construction, paper sludge used as additive in concrete composite materials. Such legislation of waste management generates the motivation of this study. In this study authors propose to produce composite panels in which PS is the main material of composite. As the binding material, clay proposed due to its good binding properties and therefore its natural material. Such produced panels proposed to use it for sound absorption applications. To determine composites sound absorption coefficient standard ISO 10534-2 method was used. The sound absorption coefficient in different octave bands reached up to 0.59. [ABSTRACT FROM AUTHOR]

To fill a gap in current literature, this paper analyses the impact of human factors on the operational performance of innovation hubs in the SAARC Nations and the European Union. Upon conducting an extensive examination of academic literature, four primary classifications of human factors were determined: organizational factors, individual attributes, the nature of a task and working environment. This research offers a cross-sectional analysis of these factors and their implications on innovation centres in the culturally and economically diverse domain of SAARC Nations and the European Union. The findings suggest that organizations functioning in the context of Innovation hubs in SAARC Nations, where centralized authority and value correctness is mostly emphasised on, face challenges in order to foster employee engagement and creativity. However, the innovation hubs of the European Union receive treatment from a more flexible and tolerant approach which is backed by progressive technology and is incredibly sensitive to concerns touching on ergonomics and safety of the working environment. This research highlights High performing, High committing, and High involvement management, management techniques to manage human factors to enhance operation performance. Adaptive and individual approach to the management of human variables, based on the differences in cultural and economic conditions of each region, is essential for effective development of the innovative substance and competitive advantage, the paper states. The results obtained from this study offer important guidance for the policymakers, managers and practitioners who are involved in managing and creating innovation hubs. It has provided a framework of how the organisation's operation performance may be improved through effective management of human resources. [ABSTRACT FROM AUTHOR]

This special issue of Business Systems Research (SI of the BSR) highlights the past, current and future perspectives of digitalization in teaching economic disciplines. The emphasis has been put on digital competencies, the quality of e-learning, e-exams, digital tools, gamification, and digital and mobile technologies used in the teaching process in the field of economics. The main focus groups of the research are teachers and students from the economic field of education at both university and secondary school levels. Seven papers selected for this SI of the BSR present the digitalization era's impact on teaching economic disciplines. The conducted research and publication of the papers are funded under the project "Challenges and practices of teaching economic disciplines in era of digitalization" (project no. 2020-1-HR01-KA202-077771), which is co-funded by the Erasmus+ Programme of the European Union. [ABSTRACT FROM AUTHOR]

The Act of 5 July 2018 on the National Cybersecurity System and its accompanying executive regulations have introduced into Polish law the provisions of the Directive of the European Parliament and of the Council of 6 July 2016 concerning measures for a high common level of security of network and information systems across the Union (UE) 2016/1148. The fundamental reason for these regulations was to establish a coherent system to ensure the cyber security of the Republic of Poland with accordance to standards adopted for European Union Member States. This paper presents the legal situation of operators of essential services and digital service providers that was created by the provisions of the ANCS. The ANCS not only identifies operators of essential services, digital service providers, and their assigned obligations, but also addresses the competent authorities' tasks of supervising, inspecting and imposing penalties within the cyber security system. The findings, assessments and conclusions presented here are based on the interpretation of the provisions of the ANCS and are supported by prominent claims of academic representatives. The analyses contained within this paper aim to show that despite the comprehensible and contemporary ratio legis – which falls within the framework of pursuing the state of digital safety – the provisions of the ANCS require adjustments that acknowledge the legal situation of operators of essential services and digital service providers. [ABSTRACT FROM AUTHOR]

The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced European Commission's Proposal for new framework for business taxation and the foreseeable upswing of academic discussion focused on the formulary apportionment methodology this paper represents the first systematic literature review on this topic. The study identifies eight main thematic clusters, provides an interpretative framework and suggests valuable future research directions within each thematic cluster as well as general future research agenda. [ABSTRACT FROM AUTHOR]

This paper discusses the idea of the functioning of an independent fiscal institution (IFI) in Poland according to the EU's requirements. The first section provides an overall description of the institution. Section 2 provides theoretical insights into possible institutional models of IFIs which are established in the EU: the purpose is to discern what lessons can be learnt from IFI models in other EU countries. Section 3 discusses the legal basis of and standards in this area of public-sector control; section 4 addresses how that adoption would look in Poland. The objective of the article is to determine what the challenges in the Polish state fiscal policy are. [ABSTRACT FROM AUTHOR]

Subject and purpose of work: The subject-matter of this paper are local government investments and their role in local development. The aim of the paper is to evaluate the use of EU funds for the implementation of local investments on the example of the Włodawa town and the Włodawa rural commune. Investments are evaluated in the context of development strategies being pursued for these units. Materials and methods: The paper is based on the literature of the subject of research and our own surveys among randomly chosen inhabitants. Results: This paper specifies the role of local government investments in local development and presents an outline of the development of the Włodawa town, the current state of the town and the commune and an outline of the strategy of development of these units. We have analysed investments carried out with the support of EU funds in the years 2007–2014 and 2014–2020. The co-operation between governments of the town and the commune in the pursuit of investments has been evaluated, too. In the opinion of inhabitants, governments of the town and the commune used EU funds quite efficiently in development projects. The important role of these funds in the pursuit of investments regarding the repair and construction of roads, the revitalisation of cultural facilities and recreation, has been confirmed. Conclusions: The need for the further support of investments within the scope of the labour market, social infrastructure and tourism. [ABSTRACT FROM AUTHOR]

The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995–2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones. We have identified the factors that influence the taxation system and trends in income taxation in the CEECs by adapting the hidden Markov model approach. We find that many CEECs have reduced income taxation in the analysis period, mainly by lowering tax rates. Corporate income taxes have also decreased in many CEECs in the same period; however, the reverse has been observed too. Both convergence and divergence have been identified among the CEECs over the period considered. The speed of these processes based on the used variables varied depending on both exogenous and endogenous factors. These factors have been diagnosed as being specific to the periods of tax reforms, i.e., before and after accession to the European Union (EU) and the global financial crisis. [ABSTRACT FROM AUTHOR]

Unmanned Aerial Vehicles (UAVs), or drones, have rapidly transformed from niche gadgets to versatile tools with widespread applications across various sectors. This paper investigates the regulatory landscape of drones within the European Union (EU) and its intricate balance between fostering technological innovation and addressing safety, privacy, security, and environmental concerns. Drones' exponential growth in Europe's airspace has prompted the EU to establish a legal framework that addresses their multifaceted implications. While drones offer unprecedented opportunities in areas like disaster response and remote sensing, they also pose challenges such as airspace congestion, potential privacy breaches, and ecological disturbances. This paper examines the evolving legal frameworks, policy developments, and technological advancements that characterize drone regulation in the EU. The study delves into key considerations including air traffic management, data protection, privacy preservation, environmental sustainability, and international collaboration. By analysing EU regulations, such as the European Aviation Safety Agency (EASA) standards, the General Data Protection Regulation (GDPR), and European initiatives on unmanned aircraft systems, this paper uncovers the complex interplay of legal, technical, and ethical dimensions. [ABSTRACT FROM AUTHOR]

Precision farming, or precision agriculture, represents a paradigm shift in modern agriculture, integrating advanced technologies and data-driven techniques to optimize crop production processes. This paper provides an overview of precision farming, discussing its historical evolution, key technologies, benefits, challenges, and potential regulatory questions. The adoption of precision farming practices holds promise for enhancing resource efficiency, increasing crop yields, and promoting environmental sustainability. Additionally, this paper delves into the economic, environmental, and social implications of precision farming, highlighting its potential to shape the future of agriculture. [ABSTRACT FROM AUTHOR]

The dynamic evolution of the economy and the evolving demands necessitating adaptability are primary catalysts for the emergence of Industry 5.0 which, building on the foundations of Industry 4.0, is oriented towards meeting human needs and expectations while ensuring the responsible functioning of the workforce. This is particularly salient in sectors experiencing rapid advancements in manufacturing concepts, characterized by the integration of advanced IT, information and data utilization, automation, and the deployment of collaborative robots, often referred to as "cobots". The study outlines the key prerequisites concerning the development and operation of Industry 5.0, as specified in European Union guidelines, and evident in research literature. Three critical facets pertinent to the effective implementation of Industry 5.0 are extensively addressed, encompassing the imperative to effectively cater to human-related requisites and highlighting the potential benefits therein. The paper offers an overview of openly accessible, previously published materials on the subject. The author's examination encompasses studies regarded as milestones, which build on the foundations of Industry 4.0 to advance the conceptual framework of Industry 5.0. Rather than centering on statistical analysis, this research attempts to explore relationships that warrant further in-depth investigation to ascertain existing correlations. The paper seeks to outline factors to be considered in the course of implementing Industry 5.0. Its conclusions may be of use in supporting people responsible for organizational development and specifically in helping them to identify potential issues so as to give their organization an edge in the global competitive environment. [ABSTRACT FROM AUTHOR]

Agriculture represents one of the most important economic activities that co-creates the qualities of landscapes. While topics such as food production, land utilization, or the development of rural regions are typically taken into account when analysing agriculture, regionally differentiated media portrayals of agriculture constitute a largely innovative approach. The main objective of this paper is to analyse and interpret agriculture-oriented news about individual self-governing regions in Czechia that were broadcasted in the framework of the national TV reporting. The paper is conceived as a historical study of the creation of the image of agriculture in the period from 2004 to 2011, which we define as the period of adaptation of Czech agriculture to the EU. The article includes both quantitative and qualitative dimensions. In summary, the media portrayals of agriculture largely differ from real conditions in Czech self-governing regions. Important themes, such as common agricultural policy or organic farming, have been mostly ignored within regionally focused national TV coverage. On the contrary, TV news is typically focused on one or a few phenomena of unusual or negative character, which is consistent with the gatekeeping conception. [ABSTRACT FROM AUTHOR]

Increasingly obvious over the last two decades, human society and the economies of all the countries in the world faced and continue to face increasingly accelerated, amplified, diverse and divergent economic, social, political and technological trends and developments, among which three so-called megatrends stand out for intensity and persistence: digitization and automation of production, greening of economies and global economic power shifts. Considering such issues, the paper focuses on a brief analysis of how the green transition affects the business sector (enterprises) in the EU countries, with a focus on Romania - an EU member state that registers a relatively low level of penetration of the circular economy. Indicators of the green economy and eco-innovation and referring to the economic dimension of the circular economy, were used for the analysis. The results show that the EU27 economies generally are leaders in most of the aspects concerning the greening of economies and their business sectors, but Romania reveal certain relative delays of the local business sector in moving towards production and business development methods characteristic of the ecological economy. [ABSTRACT FROM AUTHOR]

This paper attempts to assess events related to the huge scale of the influx of migrants in the summer of 2021 at the Belarusian borders with Lithuania, Poland and Latvia. The involvement of the Belarusian government had a key impact on the nature of the events and led to Belarus' violation of its international obligations. In particular, Belarus has violated the Geneva Convention Relating to the Status of Refugees (1951), the 1967 additional Protocol Relating to the Status of Refugees, the 1966 UN International Covenant on Civil and Political Rights and the United Nations Convention against Transnational Organized Crime of 2000 and the Protocols Thereto (Protocol to Prevent, Suppress and Punish Trafficking in Persons, Especially Women and Children and Protocol against the Smuggling of Migrants by Land, Sea and Air). The illegal actions taken by Belarus were described as a hybrid attack aimed at destabilizing Europe. Minsk's creation of an engineered migration pressure on the border with the EU can be considered part of a hybrid strategy – one of the dominant methods in geopolitical confrontation and the struggle for influence in international relations. The present paper verifies the research hypothesis that Belarus has deliberately violated international law by inducing engineered migration at the border with the EU in order to paralyse the migration situation in the neighbouring EU Member States. The violation of international law has not resulted in any major international consequences. [ABSTRACT FROM AUTHOR]

The legislative changes implemented in the Labor Code of Georgia fundamentally changed the regulations governing the prohibition of discrimination. In order to bring them closer to the law of the European Union, a number of important issues were identified that require scientific processing and comparative legal research. One of the current and problematic types of discrimination in Georgian reality is not hiring a person and/or dismissing him/her due to political or other opinions. Case law regarding these topics practically does not exist. The present article deals with the existing regulation related to discrimination due to political or other opinions in pre-contractual relationships. The present paper examines whether Georgian legislation complies with acts of ILO and European law. [ABSTRACT FROM AUTHOR]

This paper delves into the diverse conceptualizations of the "common good" within the economic discourse and scrutinizes their implications for European integration during the pressing COVID-19 pandemic. Employing a comprehensive literature review, policy analysis, and case study examination, it explores the manifestations of the common good in the context of European Union policies. Two key interpretations emerge from our investigation: the first presents the common good as an ultimate objective, seeking a balance between individual and collective interests achieved via adept economic governance; the second considers it a continuous process underpinned by the principles that direct the journey toward such a balance. Our findings reveal that the EU's response to the COVID-19 crisis led to shifts in fiscal policies and innovation strategies. The research outcomes demonstrate a marked transition in the EU's approach, with a stronger focus on social welfare, environmental sustainability, and collective well-being. [ABSTRACT FROM AUTHOR]

The literature on cross-border cooperation in Europe is predominated by the analysis of the European Union (EU) INTERREG Programmes' results, while other support funds are often neglected. To fill this research gap, the authors undertook the research on cross-border cooperation of the area-based partnerships (Local Action Groups – LAGs) from Poland and the Czech Republic, financed by the Rural Development Programmes (RDPs) 2014–2020. The main purpose of our paper is to identify the rationales for cooperation, strategies to find partners, the scope of activities and obstacles in implementing the joint projects. The qualitative research involved a content analysis of LAG documents and interviews with LAG managers. The actions in twelve identified cooperation projects were mainly related to local traditions, inventory and the promotion of local products and services, the development of tourism and environmental issues. The respondents have emphasised that these actions required separate financing by national RDPs following different administrative rules, even though when constituting the components of a single project. The bureaucratic restrictions resulted in a clear asymmetry of LAGs activities, manifested in a lower involvement of the Czech LAGs. As a result, many projects can be considered as highly unilateral, solely national rather than genuinely international, which has not been the intention of the LAG managers, however. [ABSTRACT FROM AUTHOR]

Municipal waste management plays a crucial role in our communities and has far-reaching implications. Effective waste management contributes to environmental conservation. By reducing waste, recycling, and implementing sustainable practices, we protect our ecosystems and natural resources. Due to the increasing volume of waste and the increasingly complex administration of its collection and disposal, solid waste management is quickly becoming a demanding issue for municipalities all over the world. The objective of the paper was to describe the impacts of communal waste management on municipal budgets and to compare waste management expenditure intensity. The legislative changes, the focus on minimising waste for disposal and promoting a material recycling orientation will have a significant impact on municipal budgets. Local authorities must adjust to the standards established by the European Union. The Slovak Republic will need to progressively adopt these standards by incorporating them into national law [ABSTRACT FROM AUTHOR]

The main purpose of the paper is to identify ways to establish process security in the constantly changing risk and control environment and to introduce a new model. The research is based on a literature review of process security components. Qualitative content analysis was used to establish a linkage between the certified management systems and the level of process security. Elaborations have been conducted based on the survey data of the International Standards Organisation (ISO) and served as a basis for analysis of certification types and their sectoral division in the European Union (EU) member states. A new Balanced Scorecard has been developed to cover the security pillars in the context of standard management systems and serve as a framework for process security measurement. The research paper processes the state-of-the-art issue of process security, introduces components that help to establish process security, and establishes a linkage between the level of process security and certified management systems. An analysis was based on the ISO certification information related to different management system standards. Management systems were analysed in the context of process security and corresponding process performance measures. A brief walkthrough has been prepared to demonstrate the processes behind the underlying performance measures. A new Balanced Scorecard approach has been developed that maps and covers different security aspects retrieved from and linked to different management system standards. The new Balanced Scorecard based on different security aspects of entities can be leveraged by any organisation, regardless of its size or business profile. [ABSTRACT FROM AUTHOR]

The incorporation of artificial intelligence (AI) into industrial processes has seen substantial development, characterized by the shift from Industry 4.0 to the future concept of Industry 5.0. The article identifies a significant gap in knowledge regarding how openness in AI engagement influences consumer trust and confidence in news media. This gap highlights the need for further exploration into the relationship between transparency in AI processes and consumer perceptions. The research utilises a combination of qualitative and quantitative approaches, gathering insights from academic literature, industry viewpoints, and actual data. We conduct an extensive analysis of existing literature to investigate the process of incorporating artificial intelligence into news creation and its influence on the level of confidence consumers have in the news. We have identified a significant lack of knowledge about the impact of openness in AI engagement on consumer views and trust in news media. Expanding on this discrepancy, we suggest a systematic methodology that incorporates controlled experiments and surveys to evaluate the influence of different degrees of openness on consumer trust and involvement with AI-generated news content. In addition, the paper examines the difficulties in establishing confidence in artificial intelligence (AI) inside the European Union, including several aspects such as technological, ethical, social, and legal considerations. The document presents a thorough plan to guarantee the secure development and execution of AI, with a focus on the significance of transparency, ethics, and teamwork. The study's results provide vital insights for politicians, news organisations, and industrial businesses as they navigate the intricate process of integrating AI. Comprehensive Plan for Secure AI Development, to address the challenges outlined, the article presents a thorough plan for ensuring the secure development and execution of AI within the European Union. This plan emphasizes the significance of transparency, ethics, and collaboration in building trust and confidence in AI technologies. [ABSTRACT FROM AUTHOR]

The 2022 Guidelines of the European Commission on the application of EU competition law to collective agreements regarding the working conditions of solo self-employed persons apparently introduced a fresh approach towards collective agreements in a gig economy era. The main aim of this paper is to discuss whether the 2022 Guidelines are an appropriate tool to address the problems of solo self-employed persons (i.e. persons who are not in a formal employment relationship and who rely primarily on their own personal labour to provide services) from the perspective of EU competition law. To this end, we first present key competition problems related to collective agreements (section 1). Second, we analyse the regulatory framework for exemptions from competition law, with a view for a potential exemption relevant for collective agreements, as well as an approach to collective agreements in EU case law (sections 2 and 3). Third, the background for adopting the Guidelines, and their goals, is analysed (sections 4 and 5). Fourth, the Guidelines are discussed in more detail in sections 6 and 7 from the perspective of exemptions from Art. 101(1) TFEU. Finally, we examine the relationship between the Guidelines and a proposal for a platform work directive. The article attempts to verify the hypothesis that the Guidelines may be considered a pseudo-development. [ABSTRACT FROM AUTHOR]

Despite the increased attention that was given to data protection laws in national jurisdictions – especially after the adoption of the General Data Protection Regulation by the European Union – international law still does not offer a higher standard of protection to the personal data of civilians in times of armed conflict, where the deletion or manipulation of personal data of the civilian population can have significant harmful effects. This article explains that at the time of the adoption of the relevant international treaties and the development of customary international law, international humanitarian law (IHL) did not protect personal data stored electronically, and even though commentators in contemporary times tend to accept the object status of electronic data, State practice still remains inconclusive, largely excluding computerized personal data from the protective regime of IHL. The article argues further that a stricter protection of personal data regulation could potentially lead to harmful effects for protected persons, such as civilians, therefore it is undesirable. The protective nature of IHL must prevail over the data protection interests. [ABSTRACT FROM AUTHOR]

Cooperatives are key players in the dairy sector both globally and in Poland. Increasing pressure on the economic performance of dairy cooperatives poses questions about the drivers that shape their competitiveness. The aim of the paper is twofold. Firstly, the paper assesses the productivity and efficiency of dairy cooperatives and how these features evolved over time. Secondly, it examines whether and to what extent productivity and efficiency determine the competitiveness of entities under the study. As an empirical illustration, the authors use a dataset on dairy cooperatives operating in Poland, which is an important producer of dairy products in the European Union (EU). The results (obtained using partial productivity and data envelopment analysis) confirm that productivity and efficiency affect the competitiveness of dairy cooperatives. However, a primary contribution is to demonstrate that the relationship between productivity and efficiency versus competitiveness is more complex. Taking into account factors like the qualitative features of market offerings and their influence on consumer behaviur and satisfaction is essential for a thorough assessment of the competitiveness of dairy cooperatives. [ABSTRACT FROM AUTHOR]

The patterns of scientific cooperation between the 28 European Union (EU) member countries, Switzerland and Norway, from 1993 and 2017, are evaluated in this article. We consider co-authorship patterns to be proxies for international transfers of tacit knowledge. The theoretical part of the paper contains propositions by researchers in evolutionary economic geography on path-dependence, selection and variation, and the role of networks in knowledge transfer. The principal argument is that the geographical configurations of knowledge transfers over distance are shaped via a set of connectivities – specific communication channels for the exchange of people, goods and knowledge between two or more countries. Some connectivities are more conducive for the transfer of explicit knowledge (e.g. merchandise trade, trade in patents), while human exchange flows (students, migrants, travellers) favour the transfer of tacit knowledge. The research project found that a considerable increase in human exchanges has helped to increase the total number of co-authored papers, but did not amend the geography of the European co-authorship network over last two decades. Rather, the layout of the network stems from a relatively stable set of historical, cultural and political legacies in Europe. [ABSTRACT FROM AUTHOR]

In December 2020, new waste recycling targets were adopted for the functioning of municipal waste management systems, which are the result of the transformation of the Polish waste management system from a linear model into circular economy. Municipal waste management systems are very diverse, undergoing a constant evolution since 2013, i.e. since municipalities took over the management of the system, related to the collection, processing and disposal of waste, they must be effective, i.e. achieve the objectives of environmental policy. The assumptions of the European Union (EU) environmental policy, in particular new waste recycling rates set until 2035, determine the direction of development of waste management and at the same time the implementation of circular economy. The aim of the paper is to analyse the methods of calculating new recycling rates permitted by European law and to try to implement the methodology into national regulations. In addition, based on the available statistical data on the Polish municipal waste management system, the analysis was supplemented by simulation of solution enabling the achievement of high recycling levels in 2035. [ABSTRACT FROM AUTHOR]

This paper analyzes the effects of hypothetical MW (HMW) increases on social and fiscal outcomes in 21 European Union (EU) countries with a statutory national MW (NMW) based on a microsimulation approach using EUROMOD. The methodological challenges related to the use of available EU household survey data are described, along with the choices made to address these challenges. The paper assesses hypothetical scenarios in which countries with a statutory NMW increase their minimum wage (MW) to various reference values, set in relation to the gross national median and average wage. The model simulations suggest that MW increases can significantly reduce in-work poverty, wage inequality, and the gender pay gap, while generally improving the public budget balance. The implied wage increases for the beneficiaries are substantial, while the implied increases in the aggregate wage bill are generally modest. Extensions explore possible effects on employment and labor supply at the intensive margin. [ABSTRACT FROM AUTHOR]

The aging of society is one of the most important trends shaping the social, economic and political life of the 21st century. However, with the increasing number of people of retirement age, the problem of ensuring adequate conditions for a longer life arises. The state influences these conditions through the pension security system, including taxation of pensions. The paper attempts to answer the question whether taxation of remunerations and public pension benefits may have a significant impact on making decisions about choosing a country of work in the common market. For this purpose, Member States have been ranked in terms of two dimensions—the conditions of taxation of wages and the conditions of taxation of retirement benefits. The countries were classified using a multi-criteria comparative analysis and the agglomeration method. The study shows that taxing salaries and pension benefits is of marginal importance from the point of view of an employee's decision-making. The main factors are the average expenditure on net salaries and the average expenditure on net pension benefits. [ABSTRACT FROM AUTHOR]

The energy market in the European Union has recently faced significant external influences, which have resulted in turbulent developments in wholesale energy markets. The extraordinary and sudden increase in electricity prices and the imminent risk of further increases required a joint solution by the Member States at the end of 2022. On 6 October 2022, the Council of the European Union adopted Regulation 2022/1854 on Emergency Intervention to Address High Energy Prices, which establishes an emergency intervention to mitigate the effects of high energy prices through exceptional, targeted and time-limited measures. In this paper, the authors focus on the legal framework adopted to introduce the mandatory cap on market revenues to electricity producers in the countries of the Visegrad Group (the Czech Republic, Hungary, Poland and Slovakia). [ABSTRACT FROM AUTHOR]

Background: World Health Organization, through a partnership with European Union, encourages the implementation e-health systems. E-health is a relatively old concept that is upgraded with new technologies and is directed toward monitoring different health conditions with the help of technology. Objectives: This paper's main objective is to demonstrate e-health application possibilities in today's healthcare organisations and its impact on the quality of provided health care services using ISO/TR 14639 Health informatics Capacity-based eHealth architecture roadmap. Methods/Approach: In this paper, we used the e-health architecture model for literature review based on individual areas of the model - ICT infrastructure, e-health infastructure, health process domain components, governance and national ownership. Results: Research confirms that new technologies have a favourable and significant impact on population health; however, more developed countries show a better understanding of the concept and are moving towards implementing laws and regulations for e-health practices. Conclusions: Through this research, we concluded that new technology significantly impacts health, but this impact is limited due to different development of countries. That is why it is very important to develop health literacy, which is the ability to comprehend, access, retrieve, and use health information or health services. [ABSTRACT FROM AUTHOR]

Research background: This paper focuses on the preparers' opinion on reporting in the European Single Electronic Format (ESEF). Purpose: The goal of the paper is to examine the preparers' perception of adopting Inline XBRL as a fundamental technology to report annual consolidated financial statements under International Financial Reporting Standards (IFRS) within the ESEF framework. Research methodology: In the present work, Poland was considered as a case study. Using the survey, we obtained evidence from 25 issuers of securities listed on the Warsaw Stock Exchange, whose financial reports were complied with IFRS. Results: The questionnaires were completed in the majority by issuers with no previous experience in XBRL utilisation. One of the more significant findings to emerge from this study is that respondents could not be able to judge the appropriateness of Inline XBRL selection as a digital reporting format, or they disagreed with it. Furthermore, over half of them saw no need to extend this technology to other business reports, including non-financial reporting. Novelty: The paper can offer valuable pre-insights into preparers' perception of introducing Inline XBRL in the context of ESEF reporting and ensure initial feedback to the policy-makers responsible for ongoing and forthcoming digital reporting standards initiatives in the European Union. [ABSTRACT FROM AUTHOR]

The lack of equal globally binding GHG's emission reduction targets is currently leading to a set of diverging GHG's emission prices across the world (or even no price for GHG's emission in some regions). This may result in distortions with direct implications on competitiveness of the industries in regions with strict climate policies (as the European Union) and can cause the issue of carbon leakage. Carbon leakage is defined as 'the increase in emission outside a region as a direct result of the policy to cap emission in this region'. This paper is the first part of the set of two analysis aiming at the carbon leakage assessment. In the following paper (aimed to be published this year), we will assess the impact of free allowances for emission intensive trade exposed industries (EITE) and the NDCs in the rest of the world countries - for the sake of brevity, we decided to remove these results from the current paper, but they will be presented later this year. The purpose of this paper is to assess the possible scale of the carbon leakage using different assumptions and policy scenarios and identify channels to efficiently prevent the carbon leakage phenomenon. The analysis has been carried out using the computable general equilibrium d-PLACE model developed within the Centre for Climate and Policy Analysis (CAKE).2 Our model is a recursive dynamic multi-regional and multi-commodity tool in which emissions are modelled in great detail, for example, the process and each fossil fuel combustion related emission are modelled separately. Furthermore, the big advantage of the applied model is a very detailed modelling of EU ETS as well as non-ETS emission targets. In the paper, the simulations using two versions of model was presented - with and without endogenous technical change to elaborate on how the assumptions on technical change affect the modelling results and consequent scale of the carbon leakage. Moreover, this paper aims mainly at the assessment of different channels of carbon leakage; therefore, we do not take into account either NDCs in the rest of the world or free allowances for emission intensive trade exposed sectors. These problems will be handled in the next paper, aimed to be published later this year. Using the above mentioned CGE (computable general equilibrium model, we captured the main factors, that determine the carbon leakage rates. We assessed the contribution of three channels - demand channel, competitiveness channel and carbon intensity channel to the risk of carbon leakage. It turned out that carbon intensity channel and competitiveness channel are the most important, while demand channel contributes to changes in GHG's emission only in the most restrictive scenario. Moreover, energy channel was further decomposed to the impact of sectoral structure and influence in emission intensity within each sector - the impact of these two channels is also similar, but dependent on the analysed scenario. Such a decomposition allowed us to determine the main channels through which the carbon leakage occur and pursue relevant policy recommendations. [ABSTRACT FROM AUTHOR]

Background and Purpose: The main purpose of this study is to find the key drivers of Global Competitiveness Index (GCI) in the European Union (EU-28) countries from the aspect of country's global competitiveness: institutions, macroeconomic environment, infrastructure, higher education, market effectiveness, market size, technological readiness, innovation and business sophistication. Methodology: This paper investigates global competitiveness of the EU-28 countries with the use of GCI in the periods 2014-2015 and 2017-2018. The correlation analysis and regression analysis are applied for testing the set two hypotheses. Results: The empirical results confirmed our hypotheses that GCI is particularly significantly positively correlated with innovation and business sophistication, and universities-industry collaboration in researches, and clusters development. Conclusion: The paper contributes to the literature of global competitiveness, by examining the relationship of sub-indexes of competitiveness of the EU-28 countries, pointing out the influence of universities-industries collaboration in researches and cluster development with geographic concentration of companies. The results and findings can be relevant for science, economic and research policy, and managerial practices that enhance innovation and business sophistication for research in collaboration of companies, universities, higher education institutions, and decision makers. The implications of this study can be important for better understanding of drivers of the EU-28 countries global competitiveness. [ABSTRACT FROM AUTHOR]

The global and European energy markets are changing profoundly before our eyes. The European Union (EU), wishing to achieve energy independence soon, including independence from fuel supplies, is turning its attention to renewable energy sources. It is no longer only important to achieve a high level of use of renewable energy sources, but also to maintain local energy security by supporting local energy production from renewable sources at the level of individual EU Member States. This is taking place in very different directions and through various support tools. The sharing energy phenomenon also finds support today on the regulatory side in EU law. Amongst others, there is Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources and Directive (EU) 2019/944 of the European Parliament and of the Council of 5 June 2019 on common rules for the internal market in electricity, which provide for forms of decentralised energy market and certain forms of community energy in the form of electricity prosumers and various types of energy communities. The basic research question addressed in this study is - how does the sharing energy phenomenon fit into the broader sharing economy phenomenon today? It also asks in what way does EU regulation currently support the development of the sharing energy phenomenon? The research area in this paper is narrowed down to EU law also includes references to Polish law. [ABSTRACT FROM AUTHOR]

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The paper aims to evaluate the implications of the Russian-Ukrainian conflict for the strength and nature of the integration of Ukrainian grain markets with world markets. The empirical research is based on the theoretical foundations of spatial market integration and the spatial market equilibrium model. According to them, changes in the integration of Ukrainian and world wheat, corn, and barley markets are evaluated via fluctuations in trade flow volumes, changes in trade costs and price co-movement. To analyze trade implications, monthly trade flow volumes, trade shares, and trade concentration measures during the conflict were compared with expected values assuming no war. To evaluate the implications of the conflict for trade costs, the authors analyzed differences between Ukrainian and world grain prices. Relying on the weekly price series, the price co-movement was assessed using the autoregressive distributed lag model (ARDL) and Granger instantaneous causality test. The results show that the strength of the integration of Ukrainian grain markets with world markets has deteriorated due to the conflict. It is confirmed by the decrease in the grain export volumes from Ukraine, the increase in price differences, and the lack of significant price transmission between Ukrainian and global grain markets since the war outbreak in February 2022. Moreover, the nature of the market integration has changed. One can observe a growing role of the European Union countries in the Ukrainian grain export share and changes in the Ukrainian grain export concentration. Such behaviour is in line with the theoretical foundation of the spatial market equilibrium model and theory of international integration. [ABSTRACT FROM AUTHOR]

The paper examines Maramureș County's labour regime and describes its transformation from a heavily unionized formation under socialism to today's deregulated, transnational condition. The region's former mining cluster and current furniture production hub are posited as sectoral focal points. Union militantism prevented the mining sector's accelerated decline in the 1990s, but liberalisation and conformity with the European Union's regulatory frameworks gradually eroded labour rights and shifted the region's economic profile to export-oriented sectors. Among these, domestic and foreign furniture manufacturers emerged as dominant economic actors in the early 2000s. While the county is well-known for its wood processing, the companies in question tap into IKEA's global production network and employ low-cost, flexible labour in just-in-time supply schedules. Recent developments include the use of immigrant agency workers as a solution to the county's skilled and unskilled labour shortage. [ABSTRACT FROM AUTHOR]

Tens of thousands of labourers work in the factories in and around Baia Mare, a city that is being reindustrialized after an initial industrialization under state socialism. In 2021, most workers were being paid about 280 euro a month, as companies were aiming to achieve the lowest possible production costs while remaining within the European Union. Workers and their families, unable to make do on their low wages alone, constantly scramble for means to supplement their income. Many work overtime systematically; some choose to migrate for work abroad for a few months every year; yet others quit their factory jobs for more lucrative opportunities during the summers, only to return to the factories in the autumn. In this paper, I look at the industrial history of Baia Mare and the work lives of labourers to understand how the workers in the region were impacted by the politics of dispossession. I use two complementary lenses: on the one hand, I understand their position at the junction of global, national, and local forces; on the other hand, I underline the ways in which this specific case speaks to the workings of global capital, not as an exception, but as one of many interconnected stories of human experience. [ABSTRACT FROM AUTHOR]

The Economics & Business Review's current issue focuses on investments as a key driver of economic growth, exploring factors such as financial and labor markets and access to energy sources. The issue contains seven articles written by economists from Poland, Slovakia, Turkey, and the United Kingdom, covering macroeconomic and microeconomic issues using theoretical and empirical methods. Topics include the turnpike effect in a non-stationary Gale economy, analyst herding in target forecast prices, drivers of the savings rate in middle-income countries, the macroeconomic implications of Russian aggression against Ukraine, the impact of immigrants on the Slovak economy, the effectiveness of value investing strategies in the Polish stock market, and the relationship between trade credit policy and firm value in an emerging market. [Extracted from the article]

Development and innovation in the digital technologies impact the whole society, communications, finances, trade, education and health services, business patterns and the entire value-added channel. The increase in the speed of digitization and its expansion within businesses leads to significant changes, both regarding the human capital and the way work and place of work are organized, with high impacts on skills, labor standards, human welfare and sustainable development of countries. Digitization involves changes not only in the human capital, but in the organizational one as well, so that for each euro invested in physical capital (hardware) some additional 10 euros have to be invested in intangible activities, especially in the human and organizational capital (Brynjolfsson and McAfee, 2014). The paper aims to analyse the impacts of digitization on human capital in the EU economies, also considering the impact of the COVID-19 pandemic that has speeded up the digitization process in the EU countries. Both the useful aspects and the challenges determined by the new requirements regarding the skills necessary to human capital are emphasized, as well as the efforts included in the EU programs dedicated to such issues, considering that 42% of the European citizens do not possess basic digital skills and 37% of labor force does not possess adequate digital skills. Finally, some econometric aspects regarding the relationship between welfare and population's digital skills are revealed, as well as conclusions on further research and directions for action. [ABSTRACT FROM AUTHOR]

An introduction is presented in which the author discusses articles within the issue on topics including coronavirus and centre-peripheral relations in the economies of the European Union (EU), impact of public financial support on innovation activities of EU enterprises, and transformation of the economic role of local self-government in low-urbanized territories in Ukraine.

Hungary joined the European Union in 2004 but started to participate in EU crisis management operations well before. Since the Common Security and Defence Policy (CSDP) was a new policy area at that time, it was an extraordinary experience for Hungary to be integrated into a policy still under development. After briefly detailing the foreign and security policy options Hungary faced right after the transition from communism, this paper analyses Hungary's contribution to the CSDP. The CSDP is based on two pillars -- one operational and the other related to capability-building. The paper first analyses Hungary's participation in the civilian and military operations launched in the framework of the CSDP. Specifically, it explores the operations Hungary has joined, the kind of capacities it has contributed and the deficiencies and problems that have emerged in this sphere. Second, the paper addresses Hungary's perspectives and aspirations regarding capability development. Specifically, it looks at how Hungary views the future of the CSDP, especially in light of the country's participation in permanent structured cooperation (PESCO), the central element in the EU's joint defence capability development. Methodologically, the paper employs qualitative content and discourse analysis, drawing on relevant secondary literature and analyses of official EU and Hungarian (legislative and non-legislative) documents. Surveying Hungary's participation in EU crisis management operations since the beginning of the CSDP, the paper finds it has joined 42 per cent of civilian and 70 per cent of military operations. These have been in the immediate neighbourhood but also distant locations (Africa, Central Asia, and the Near East). At the same time, distinct challenges have hampered Hungary's contribution to certain operations, such as a dearth of foreign language skills and a lack of strategic airlift and mobile logistics capabilities. The paper also finds that regional defence cooperation was not the central driver of cooperation within PESCO projects. Overall, Hungary is somewhere in the middle of the pack in terms of the number of PESCO projects it participates in. [ABSTRACT FROM AUTHOR]

In recent decades, small villages in some mountainous regions in Europe have been suffering from ageing and depopulation, yet at the same time, immigrants have been arriving and settling there. This paper sheds light on the perceptions of sustainable rural development among international immigrants living in municipalities with fewer than 500 inhabitants, which are already the home to some 'cosmovillagers'. If immigrants' views are left unattended, an important part of reality will be lacking in the picture of mountainous areas because today immigration is qualitatively relevant in rural Europe. This paper aims to answer the following questions, among others: What dimensions of sustainability are underscored? What are the main challenges for sustainability and the proposals for improvement? What are the local sustainability challenges? This paper provides research results and insights based on original data gathered during fieldwork in the Pyrenees as well as analyses of documents, maps and statistics. Specifically, the main focus is on some several sparsely populated areas in the Lleida Pyrenees, e.g. dozens of municipalities in Alt Urgell, Cerdanya, Pallars Sobirà and Val d'Aran. Thus this paper aims to help fill that relative gap in the existing academic literature by offering original qualitative information. [ABSTRACT FROM AUTHOR]

Background: Information and communication technologies (ICTs) gained prevalent organizational and structural value in the modern economy. E-commerce is one of the sectors directly influenced by technological change. However, not all countries have the same opportunities to develop e-commerce growth; there are significant discrepancies in ICT utilization worldwide, known as the digital divide. Objectives: The purpose of this paper is to explore the level of difference among European countries regarding the e-commerce functionalities in their enterprises using a cluster analysis. Methods/Approach: To accomplish the paper goal, the k-means cluster analysis was conducted on the Eurostat data from 2019. Enterprises from 28 European countries were taken into consideration. The Kruskal-Wallis test is used to explore if the differences among clusters regarding the digital development, measured by the Digital Economy and Society Index are significant. Results: The investigation confirmed that there are significant differences among European countries regarding the development of e-commerce. However, a similar level of e-commerce is not related to economic and digital development. Conclusions: Since the relationship between economic development and e-commerce development in European countries is not linear, country-level policies are likely to be significant factors driving e-commerce development, which leads to the need for further investigation of this issue. [ABSTRACT FROM AUTHOR]

The aim of this paper is to investigate the implications of the fourth industrial revolution for technological competitiveness, its definition and measurement methods. An empirical part is aimed at identifying comparative advantages of the European Union in digital technologies. Recently new approaches have appeared to measure digital competitiveness, however they use a broad definition of competitiveness that encompasses not only technological factors but also the macroeconomic and institutional environment (IMD, 2017; WEF, 2018). There is still a limited number of studies focused on the technological dimension of competitiveness in digital technologies. This paper fills the gap by developing a conceptual framework based on patent indicators, i.e. Patent Share and Revealed Technological Advantage indices. It allows a consistent analysis of the comparative advantages of the EU member states in digital technologies to be conducted. The results confirm a huge diversity within the EU in terms of digital technologies, their global impact and comparative advantages. [ABSTRACT FROM AUTHOR]

Eleven years after Kosovo's unilateral declaration of independence, Spain's position vis-à-vis Kosovo has not only not varied, but it has become stronger, turning Madrid into the leader of the Kosovo non recognizers club within the EU. This paper analyses Kosovo-Spain relations in the last eleven years. More specifically, the paper examines the reasons behind the non-recognition of Kosovo and the approach of the Spanish governments toward Kosovo's statehood. This is followed by a thorough analysis on how Kosovo's path for self-determination played a major role in Catalonia's quest for independence in 2017. The empirical research demonstrates that Spain's main reason not to recognise Kosovo is based on the country's internal dynamics; namely, Catalonia and the Basque country. Likewise, the paper argues that the Spanish governments throughout the last eleven years have created an analogy between Kosovo and Catalonia; not in their political statements, but in their political decisions, by worsening the almost inexistent diplomatic relations with Kosovo, when the Catalan path for independence was at its highest peak. By the same token, the paper reveals that this position was enhanced and driven by Catalan separatism, that continuously used Kosovo's unilateral declaration of independence as a model to further their own path for self-determination. The data provided and analysed in this paper as well as the statements made are based on desk research and seven semi-structured interviews conducted in Prishtina, Brussels, Madrid and Barcelona in 2018. [ABSTRACT FROM AUTHOR]