This article is a continuation of the historical overview of corporate social responsibility (CSR), took place in the 20th century. The main definitions, principles, actions were explained with the purpose of research the influence if the kinds of responsibilities as legal, ethical, philanthropic on the sustainable development of the enterprise. The consequent CSR concepts observations are presented, namely Social Responsibility of Business Man, Stakeholder Approach, Three dimensional model, Three-dimensional model of principles, policies and processes, Institutional framework and extended corporate actions, Three-domains approach, Contemporary concept. The new XXI centuries SCR concepts were discovered and their theories fixed. Novel insights into contemporary meaning of SCR are being suggested.
The national security strategies in terms of the energy independence of the EU member states were analyzed. It is proved that it is diversification of energy sources that will ensure the reduction of the energy intensity of the gross domestic product of the country. Only the development of energy-saving technologies based on the use of alternative energy sources will improve environmental safety as a component of energy. The evidences of an effective energy system of the country, which is able to protect national security from external and internal threats, were considered. It is clarified that it is advisable to determine the specifics of the implementation of energy saving processes taking into account the temporal determination of the number of potential consumers. This circumstance mediates the dependence of the population on the number of energy generating and energy distribution organizations that serve it. The model of the dynamics of the number of potential consumers who know about energy-saving products allows reflecting the success of the communication activities of organizations in modern energy markets.
This article present a historical background of Corporate Social Responsibility (CSR) evolution since 1950s to the contemporary concept which represents CSR as a process to integrate social, environmental, ethical, human rights and consumer concerns into business operations and core strategy in close corporation with multi-stakeholders of enterprise. As we enlarged the scope of our research we found an extensive panorama of theories about corporate social responsibility, an abundance of approaches, and diverse descriptions of the models. Corporate social responsibility can be called corporate conscience, corporate citizenship, social performance, or sustainable responsible business. The first part of this research paper offers a historical overview of CSR, to facilitate the account from a thematic point of view which switching-over to the CSR evolution into different concepts.
Achievement of high quality of accounting information in financial statements requires thorough adherence to generally accepted accounting principles. In connection with deferred tax, this concerns especially the prudence principle and the going concern principle. The deferred tax also has an impact on fiscal sustainability in any given country. The aim of this contribution is to evaluate how information about deferred tax is reported by small and medium sized enterprises in Czech Republic and evaluate quality of such reporting. The research was conducted in the form of a questionnaire survey concerning recognition of deferred tax among accounting units which prepare their financial statements according to IFRS or according to Czech accounting standards. The entities that stated in the questionnaire that they recognize deferred tax were further analysed in more detail. The survey revealed that the standard does not take into consideration that small and medium-sized enterprises would not have to account for deferred tax. The research clearly showed the unwillingness of accounting entities to recognize deferred tax voluntarily.
Sustainable development of separate regions and countries is affected by array of factors among which energy security plays a cricial role. We claim, that efficient use of energy is very important constutuent of energy security. The first part of the presented paper we wil devote to overview of perception of energy security and revealing waht role energy efficiency plays. Energy efficiency could be estimated by energy intensity indicator, which shows what ammount of energy is used for e.g. one European Euro. This indicator can be calculated for main sectors of economy: various branches of industry, services and agriculture. The higher value added is created in the sector, or, to put it in onother way, the higher activity of sector, the more important that energy in this sector would be used efficiently. In this paper we tackle longterm activity and energy efficiency of agriculture sector in developed and less developed countries.We raise an assumtion that in better developed countries activity of agricultural sector in long-run would diminish, what would be followed by gradular increase in energy intensity; i.e. energy intensity indicator would gradually diminish. Besides, we assume that those tendencies would be slightly different in currently less developed countries; i.e. agricultural sector not necessarely would contract and energy intensity would diminish with higher rates if to juxatopse with better developed countries. In order to verify raised assumptions data of the selected European countries will be used. Better developed countries would be represented by one country – Germany. Less developed European countries would be represented by Bulgaria and Romania. We will forecast activity and energy intensity by using LEAP software. Indicated data for chosen countries will be forecated untill year 2050. Obtained results will indicate if consitent patterns could be traced and respective policy implications formulated.
The goal of the paper is to summarize the results of the authors’ questionnaire survey focused on identification and comparison of possible differences in study motivation and job expectations of students of one private and one public university in the Czech Republic to find out potential sources of students’ dissatisfaction and to propose appropriate measures to improve the teaching process in order to achieve the sustainable development of the professional competencies of university students. The questionnaire survey was conducted by authors from February to April 2017. The respondents were full-time and combined bachelor’s students of the College of Regional Development in Prague (private) and the Masaryk Institute of Advanced Studies of the Czech Technical University in Prague (public). The relevant data were obtained from 758 students. The data analysis was based on the calculation of relative frequencies (as a share from the total number of respondents) and the evaluation of the dependence of responses on the type of university (students of the private college and students of the public institute) using contingency tables and chi-square tests of independence. The results support the assumption that the current generation of university students studies to succeed in the future, but it has relatively high expectations about work and career that may reduce its employability if it does not have the appropriate work experience and social habits.
Natural conditions and traditions of agriculture production are challenging by sustainable development in Slovakia. The significant portion of arable land is devoted to the cultivation of crops, especially cereals, feed crops and industry crop. There is a high representation of mountains areas in country, therefore the fertile lowlands in west-south and east part are the primary locations of almost all agricultural production. The main objective of this work is to integrate the bio-physical crop data on yields with the economic data enabling to calculate net returns, in order to identify alternative costs of agricultural management practices for cultivation of 13 most important crops in selected west-south regions of Slovakia. We use bottom up optimization model which is based on linear programming. Management practices are differentiated according to nutrient input and irrigation application in order to evaluate yields as well as environmental factor – water use efficiency. Results suggest that in terms of net returns the management practices with high and medium nutrient input without irrigation are the most profitable but can represent a potential environmental pressure for soil. Such kind of optimization targets to create a better condition to reach environmental and economic balance of crop production.
The paper presents a calculation technique and projections on the indices of social efficiency of sustainable land management. The relevance of this study is determined by the authors’ technique measuring social, economic and environmental efficiency parity, and its implementation prospects in the context of more sustainable land management in Ukraine as a country that has tremendous potential for its use with a potential worldwide impact on food markets. The paper is aimed at presenting the technique of projecting social efficiency of land management in the context of sustainable development. Projections about the integral efficiency of land management are made according to the developed criteria (productivity, motivation, consistency) using the map of projected effects using conventional and relative, as well as absolute input parameters. This enables improved information support during the formation of national sustainable development strategy of land relations development. The authors substantiate the methodological approaches to planning parameters of land use in dynamics, which are based on determining the impact, including social one, and evaluation of social efficiency of sustainable land management, which allow diagnostics at meso- and macroeconomic scale and can also become tools for scenario modeling.
This article is devoted to development, adaptation and approbation of the methodology for analysis and assessment of an inclusive educational space in a higher education institution which implements education for students with limited health abilities. Relevance of the topic is determined by the importance of implementation of effective inclusive education to ensure sustainable development of society. The validity of data presented in the research is provided by the representativeness of sample and the use of such methods of data processing and analysis as factor analysis, cluster analysis, and classification tree analysis. The five factor structure of the researched phenomenon presented in the research allows analysing the inclusive educational space at a higher education institution from different points of view. The formation of homogeneous clusters in the space of identified clusters will make it possible developing targeted programs for working with teachers and other participants of the educational process in the higher education institution, which will help to create a high-quality inclusive educational environment in the higher education institution and increase the effectiveness of inclusive education.
The paper analyses possible directions for sustainable development of heat supply systems of the countries participating in the Eurasian Economic Union when creating a united electricity market. The present problem is subject to the fact that the key technology for the energy products production which forms the basis of the energy systems of the former Soviet Union countries is combined generation of electric and heat energy at the CHP. At the same time, this type of combined production is ineffective in the energy market conditions, and creation of a unified energy market can significantly affect the energy and economic efficiency of regional heat supply systems and energy security of states. In this regard, possible ways of sustainable development of regional heat supply systems in the context of integration of market pricing mechanisms are proposed and risks of various business models of commercial activity in the sphere of heat supply are identified.