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  DEVELOPING LOW-CARBON TRANSPORT IN EUROPE: TAX BREAKS AND PURCHASE INCENTIVES

  The response process of the countries of Europe regarding the requirements for the development of a low-carbon and ecological environment pose many challenges to individual countries. The implementation of the norms laid down in the European Green Pact requires actions in various economic spheres in the corporate, production, public and private ... The response process of the countries of Europe regarding the requirements for the development of a low-carbon and ecological environment pose many challenges to individual countries. The implementation of the norms laid down in the European Green Pact requires actions in various economic spheres in the corporate, production, public and private sectors. The subject of the present work is the low-carbon transport in Europe. The basis of the present work is the derivation of a comparative analysis of carbon dioxide emissions - average level for the period 2007-2018 (thousands) and the sale of passenger cars - average level for the period 2007-2020. For the purposes of focusing of the study on the development of low-carbon transport in Europe and the applied tax breaks and purchase incentives on a wider scale, the local measures used in individual countries are analysed. The thesis on which the author emphasizes is related to the statement that Bulgaria should follow good practices in the EU, related to incentives for the purchase of cars with low carbon dioxide emissions, as well as tax breaks. The tasks that have been set with this work are as follows: - to introduce the measures for decarbonization of road transport; - to analyze the state of carbon dioxide emissions - average level for the period 2007-2018 (thousands) and the sale of passenger cars - average level for the period 2007-2020; - to compare the applied tax reductions and purchase incentives aimed at improving the environmental friendliness of the car fleet in European countries. As a result of the analysis, it is concluded, that there are good practices of financial promotion in some European countries and the justified need to review the tax policy related to the taxation of cars in developing European countries, such as: Bulgaria, Estonia, Italy, Lithuania, Poland, Romania, Slovakia and Slovenia.

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  TRANSFORMATION TO AGILE PROJECT MANAGEMENT – CHALLENGES FOR THE IT INDUSTRY

  The purpose of the paper is to analyze and critically evaluate the challenges facing the organizational migration from traditional to agile project management and to propose an organizational framework with conditions for a more successful transformation to Agile in the IT sector. The research thesis states that migrating from traditional to agile ... The purpose of the paper is to analyze and critically evaluate the challenges facing the organizational migration from traditional to agile project management and to propose an organizational framework with conditions for a more successful transformation to Agile in the IT sector. The research thesis states that migrating from traditional to agile project management is a complex organizational innovation that may face multiple barriers and challenges. Overcoming these barriers requires creating appropriate conditions that are relevant to the identified weaknesses and at the same time enforced not in a bureaucratic but flexible way. The tasks of the study are: 1) Clarifying the evolution in project management and key factors and challenges in the transformation from traditional to agile project management; 2) Empirical study of the critical factors for a successful transformation towards agile project management; 3) Formulation of proposals for the necessary conditions and organizational inter-ventions to support the process of migrating to the agile approach. An empirical study was conducted and the factors and challenges in the process of moving to Agile were investigated among respondents from different companies (n=98). On the basis of the findings, key conditions for organizational interventions to be followed to implement an efficient migration to an Agile have been identified.

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  TRENDS IN THE CHANGE OF THE MACROECONOMIC IMBALANCES OF BULGARIA

  The main purpose of the study is to analyze the key trends in the developments of Bulgaria’s macroeconomic imbalances. The analysis of macroeconomic imbalances is extremely important because imbalances in one member state of the European Union (EU) can have a negative impact on other member states in the Union. These imbalances are identified by ... The main purpose of the study is to analyze the key trends in the developments of Bulgaria’s macroeconomic imbalances. The analysis of macroeconomic imbalances is extremely important because imbalances in one member state of the European Union (EU) can have a negative impact on other member states in the Union. These imbalances are identified by the European Commission on the basis of annual Alert Mechanism Reports (ARM) published by it. The first Alert Mechanism Report of 2012 is the initial step in the implementation of a new supervisory procedure for preventing and correcting macroeconomic imbalances – „Macroeconomic Imbalance Procedure“ (MIP). The surveillance aimed to prevent and correct macroeconomic imbalances in the MIP framework has been introduced as an important tool in the EU’s economic governance framework. It is accepted as part of the so-called “Six-pack“ of legislative measures to strengthen the EU economic governance, which, among other things, provides for a significant strengthening of the oversight of EU Member States fiscal policies. The surveillance of macroeconomic imbalances in the MIP is part of the European Semester, which adopts an integrated and preventive approach to the EU economic policy challenges aimed at ensuring fiscal sustainability, competitiveness, financial market stability, and economic growth. The present study focuses on the indicators within the MIP, describing the external imbalances and the competitiveness of the Bulgarian economy, and the trends in their change. These indicators are part of a total of 14 main indicators contained in the so-called „MIP Scoreboard“ for macroeconomic imbalances surveillance. The external sector indicators are the following five: 1) Current account balance of the balance of payments; 2) Net international investment position; 3) Real effective exchange rate; 4) Export market share in world exports; 5) Nominal unit labor cost. The units of each of these indicators, the data sources and their statistical domains are presented in the study. For each of the indicators, indicative thresholds are set in the MIP Scoreboard. The period analyzed in the study is from 2010 to 2021, inclusive. This period corresponds to the Alert Mechanism Reports published by the European Commission from 2012 to 2023 inclusive. Emphasis in the present study is placed on the analysis of macroeconomic imbalances in the external sector and competitiveness in the Bulgarian economy. For this purpose, the external sector indicators from the MIP Scoreboard are analyzed in the study. The latter have not been fulfilled by Bulgaria, i.e. they are beyond their indicative thresholds, during the period from 2010 to 2021, inclusive. For these indicators, the European Commission has found that there are external macroeconomic imbalances in Bulgaria during the period under review. In practice, these are the indicators net international investment position, nominal unit labour costs and balance on the current account of the balance of payments. The present study contributes to a more complete interpretation of the quantitative data in the MIP Scoreboard for Bulgaria and the associated assessments of risks to macroeconomic stability in the context of the specifics of the national economy.