Business Management

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  CREATION OF A MECHANISM FOR THE IMPLEMENTATION OF GREEN PURCHASES IN THE PUBLIC SECTOR: UKRAINIAN EXPERIENCE

  The globalization of public relations has led to the need to reform the public sector of the economy. Harmonization of legislation and regulatory basis with European Union standards requires the generation of new approaches and forms of interaction between customers and participants in procurement processes. The reform of the public procurement ... The globalization of public relations has led to the need to reform the public sector of the economy. Harmonization of legislation and regulatory basis with European Union standards requires the generation of new approaches and forms of interaction between customers and participants in procurement processes. The reform of the public procurement system gave an impetus to a change in the attitude of the state customers to the procurement process and the recognition of the need to introduce green procurement. In the article, the authors investigate the process of implementing green procurement in Ukraine, analyse the regulatory basis and determine the shortcomings in the implementation of the environmental procurement mechanism. A research has been carried out on the priority sectors of the economy for which procurement is most often realized in the regions of Ukraine and suggests using an individual approach to the implementation of green procurement, depending on the needs of the local public sector. The work has developed tools for implementing green procurement, but the mechanism for their application requires research by a wider circle of specialists in various industries. The authors note the shortcomings of the generally accepted methodology for calculating budget savings, which does not take into account the life cycle of goods that should be the future research of scientists.

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  R&D DISCLOSURES AS PART OF THE FINANCIAL STATEMENTS OF BULGARIAN INNOVATIVE COMPANIES

  The object of analysis of this research paper is mandatory and voluntary R&D disclosures of Bulgarian innovative enterprises. The subject of research is published financial statements, as well as the notes accompanying them, including notes about significant accounting practices, activity reports and auditor reports. The aim is to study the ... The object of analysis of this research paper is mandatory and voluntary R&D disclosures of Bulgarian innovative enterprises. The subject of research is published financial statements, as well as the notes accompanying them, including notes about significant accounting practices, activity reports and auditor reports. The aim is to study the practice of Bulgarian innovative companies in terms of R&D disclosures by making a comparative analysis of existing legal and theoretical requirements to these disclosures and the practical findings of the research we conducted. The research methods we employ are based on the logical, the deductive and the comparative method, in addition to content analysis and synthesis of new texts in related legislative framework and theoretical developments.

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  A VISION ABOUT THE CORRELATION RECONTINENTALISATION-INTEGRAL CONNECTIVITY OF THE EUROPEAN UNION

  The article discusses the manner in which tracing, designing and implementing trans-continental meridian transport corridors and axes could facilitate the development of peripheral and marginalized EU regions. We do so after relating the issue of integral connectivity to the framework of a process referred to as re-continentalisation (or, ... The article discusses the manner in which tracing, designing and implementing trans-continental meridian transport corridors and axes could facilitate the development of peripheral and marginalized EU regions. We do so after relating the issue of integral connectivity to the framework of a process referred to as re-continentalisation (or, sub-recontintalisation with reference to the European Union). It presents a vision about better transport connectivity between countries in the eastern part of the EU, and between Bulgaria and Romania in particular. The article states that after their meaningful integration, the specific transport corridors, axes, sub-axes and connectors become an essential tool for the joint (economic, social and environmental) development of some less-developed regions in those countries. It also identifies specific tools for the conceptualization and development of the EU Road Transport Grid, as well as some ideas and visual models about trans-national meridian transport corridors.