Carbon accounting Mijoč, Ivo; Drvenkar, Nataša; Briš, Martina
Ekonomski pregled,
06/2024, Letnik:
75, Številka:
3
Journal Article
Odprti dostop
The aim of this paper is to present the current state of scientific research in the field ofenvironmental accounting, especially with regard to carbon accounting. To this end, a bibliometricsurvey of ...1,035 WoS-indexed publications was conducted, which included specificorganizational and technical activities using the Mendeley Reference Manager and the specializedsoftware VOSviewer. The survey revealed the main contributors to this field accordingto the criteria of the most productive author, the leading journal, the most cited article,the keywords used in the researched articles, as well as the frequency of their appearanceand the geographical locations where the research is focused, highlighting the leading countryin the field of carbon accounting. In addition, the analysis identified 9 clusters in two segmentsfrom the field of economics, and the results show that the topic of carbon accounting isunderrepresented in academic papers and research studies worldwide. Nevertheless, somepublishers, researchers and universities have taken a leadership position from the outset bypositioning themselves as pioneers of zero tolerance for carbon emissions. This may be thefirst bibliometric analysis and systematic review of carbon accounting in scientific papersin the context of Croatian research. The theoretical achievements of the paper open newavenues for other researchers in the studied field. The current scientific insights could bedeepened by further expanding the original assumptions and incorporating searches in theSCOPUS database and other indexed scientific publications in various world languages.
Ovaj rad ima za cilj istražiti trenutno stanje istraživačkih znanstvenih radova vezanih za računovodstvookoliša, posebice u vezi s računovodstvom ugljika. U tu svrhu, provedeno je bibliometrijsko istraživanje1,278 WOS-indeksiranih publikacija što uključuje specifične organizacijske i tehničke aktivnosti pomoćuMendeley Reference Manager-a i specijalnog softvera VOSviewer-a. Prvo, rad je identificirao glavne doprinositeljeovom području prema kriteriju najproduktivnijeg autora, vodećeg časopisa, geografske lokacijeu kojima je koncentrirano istraživanje izdvajući vodeću zemlju u području računovodstva ugljika. Drugo,dodatnom analizom utvrđeno je 9 klastera u dva segmenta iz područja ekonomije te dobiveni rezultatiukazuju kako je računovodstvo ugljika nedovoljno zastupljena tema akademskih radova i i istraživačkihstudija, globalno gledajući. Ipak, pojedini izdavači, znanstvenici i Sveučilišta a priori zauzimaju liderskupoziciju pozicionirajući se kao predvodnici nulte tolerancije emisije ugljika. U konačnici, ovo bi mogla bitiprva bibliometrijska analiza i sustavni pregled istraživanja o računovodstvu ugljika u znanstvenim radovimahrvatskog istraživačkog okvira. Teorijska postignuća rada otvaraju nove putove drugim istraživačimau istraživanom području produbljujući aktualna znanstvena dostignuća što bi se moglo ostvaritidodatnim proširenjem početnih pretpostavki i obuhvata istraživanja na SCOPUS i druge indeksirane publikacijeukljujući i druge svjetske jezike.
Modern economies and their smaller units – regions, regardless of their development level, witness significant inequalities. European regions differ significantly in their economic structure, ...history, available workforce skills, technological profiles, institutional and managerial capacities, and many other aspects. Most Central and Eastern European Countries (CEECs) are not an exception. Specifically, differences exist between national economies and between NUTS 3 regions within national economies, with some regions lagging behind. The inequality problem is addressed by the EU's Cohesion Policy in the CEECs, keeping in mind that CEECs are less developed than the average of the EU28 (27). Through its Cohesion Policy, the EU is seeking to reduce economic disparities between regions. An important issue is to create region-specific policies to foster regional growth. Therefore, Cohesion Policy instruments should be used in Central and Eastern European countries to tackle regional divergences and assist them in balancing their regional development as they formulate sectoral policies. Many analysts argue that the higher the movement towards a post-industrial (information, service) society, the more outdated the growth, production, and productivity inherited from industrial capitalism will be. Technological innovation has always been a crucial driver of progress, but over the last 50 years, its pace and significance have been growing. Technologically leading regions have long embraced innovation and are forging ahead, whereas lagging regions require a complete transformation of their economic (industrial) structure. Therefore, this paper aims to analyze Cohesion Policy in the CEECs by analyzing the relationship between GDP per capita and spending of EU funds. Moreover, the aim is to investigate the importance of vertical and horizontal industry policy in CEECs. To do that, the paper analyzes the total output growth and inter (intra) industry exchanges of Central and Eastern European countries (CEECs). More specifically, an analysis of the changes in intra-industry trade (two-way trade) is performed, which shows how far bilateral imports and exports match within sectors. The paper reviews current theoretical knowledge and empirical research on the importance of the regional dimension of industrial policy, respecting the paradigm of innovative sustainability. The main methods used in the paper comprise a comparative analysis based on earlier theoretical and empirical studies in the field of regional economic development, as well as an analysis of industrial performance.
Neovisno o stupnju razvijenosti suvremenih zemalja i njihovih regija, postoje značajne regionalne nejednakosti i neravnoteže. Europske regije značajno se razlikuju po svojoj gospodarskoj strukturi, povijesti, raspoloživim vještinama radne snage, tehnološkim profilima, institucionalnim i upravljačkim kapacitetima i mnogim drugim aspektima. Većina zemalja Srednje i Istočne Europe koje su članice EU nisu iznimka, a to je posebno evidentno na NUTS 3 regionalnoj razini. Kada se promotri prosječna razvijenost EU zemalja, razlike unutar zemalja Srednje i Istočne Europe koje su članice EU još su veće. Kohezijskom politikom EU nastoji smanjiti ekonomske razlike među regijama, ali programi i instrumenti ove politike ipak su u međuovisnosti s razvojnim specifičnostima regija. Neminovna je činjenica kako su instrumenti kohezijske politike značajan pokretač razvoja i regionalne razvojne transformacije zemalja Srednje i Istočne Europe koje su članice EU i mogu pomoći uravnoteženju regionalnog razvoja, s posebnim naglaskom na sektorske politike. Tehnološke inovacije uvijek su bile ključni pokretač napretka, ali tijekom posljednjih 50 godina njihov tempo i utjecaj impresivno rastu. Vodeće tehnološki razvijene regije kontinuirano razvijaju i prihvaćaju inovacije kao osnovu napretka, a regije koje zaostaju zahtijevaju potpunu transformaciju svoje ekonomske (industrijske) strukture. Shodno tome, cilj ovog rada je utvrditi efikasnost provedbe kohezijske politike u zemljama Srednje i Istočne Europe koje su članice EU analizom BDP-a po stanovniku i alokaciji i apsorpciji sredstava iz EU fondova. Nužno je istražiti važnost vertikalne i horizontalne industrijske politike u zemljama Srednje i Istočne Europe koje su članice EU. Kako bi se to postiglo, u radu se analizira ukupan rast proizvodnje i među industrijska te unutar industrijska razmjena (dvosmjerna trgovina) zemalja Srednje i Istočne Europe koje su članice EU i utvrđuje se utjecaj članstva promatranih zemalja u EU na njihovu razvijenost i transformaciju industrijske osnovice.
In order to assess the effectiveness of individual management systems in the analysed EU countries (Croatia, Poland, Slovakia, Latvia, Lithuania, Estonia, Malta, Cyprus, Slovenia, Hungary), an ...econometric analysis of the interdependence between the quality of the institutional and regulatory framework and the absorption of EU funds and economic growth was conducted. Conceptually, the econometric analysis aims to identify two levels of interdependence between institutional and regulatory variables on the one hand and dependent variables on the other: (1) the effect of the quality of the institutional and regulatory environment on the absorption of EU funds; (2) the effect of the quality of the institutional and regulatory environment on economic growth. The results of the analysis confirm that EU funds have led to increased economic growth in EU countries which provides basis for economic convergence. However, the allocation of funds alone did not necessarily increase the quality of the institutional framework and competitiveness of the analysed countries. Thus, the paper confirms the importance of improvement of the institutional and regulatory framework of particular grant recipient country, as this not only increases the absorption of EU funds, but also improves the economic growth prospects.
The objective of this study was to provide comprehensive static information in the area of transfer pricing in order to assess the current situation and attempt to establish future research ...priorities. The data source used is the WoS database, where 788 different articles with 21,917 corresponding references were collected for the analysis. A bibliometric approach was applied using the VoSviewer software. In comparison to Kumar et al. (2021), who presented the results of the citation analysis of the articles found in the SCOPUS database, the authors performed a first-level analysis of the articles found in the WoS database, but also a second-level analysis, which was presented as a co-citation analysis. The primary similarity arises from the use of an identical methodology at the first level of analysing different sources, while the results of the co-citation analysis allow the formation of clusters for references, sources and authors, thus closing the obvious gap in the analysis of Kumar et al. (2021). The obtained results show two logical directions of continuation and development of the studied topic. The first direction allows future researchers to have a basic understanding of the breadth and depth of currently published works and studies on transfer pricing, while the development of the treated topic should be seen in the context of filling the gaps between transfer pricing and bibliometric analysis.
Ovaj rad ima za cilj istražiti trenutno stanje istraživačkih znanstvenih radova vezanih za računovodstvo okoliša, posebice u vezi s računovodstvom ugljika. U tu svrhu, provedeno je bibliometrijsko ...istraživanje 1,278 WOS-indeksiranih publikacija što uključuje specifične organizacijske i tehničke aktivnosti pomoću Mendeley Reference Manager-a i specijalnog softvera VOSviewer-a. Prvo, rad je identificirao glavne dopri- nositelje ovom području prema kriteriju najproduktivnijeg autora, vodećeg časopisa, geografske lokacije u kojima je koncentrirano istraživanje izdvajući vodeću zemlju u području računovodstva ugljika. Drugo, dodatnom analizom utvrðeno je 9 klastera u dva segmenta iz područja ekonomije te dobiveni rezultati ukazuju kako je računovodstvo ugljika nedovoljno zastupljena tema akademskih radova i i istraživačkih studija, globalno gledajući. Ipak, pojedini izdavači, znanstvenici i Sveučilišta a priori zauzimaju lidersku poziciju pozicionirajući se kao predvodnici nulte tolerancije emisije ugljika. U konačnici, ovo bi mogla biti prva bibliometrijska analiza i sustavni pregled istraživanja o računovodstvu ugljika u znanstvenim radovima hrvatskog istraživačkog okvira. Teorijska postignuća rada otvaraju nove putove drugim istraživačima u istraživanom području produbljujući aktualna znanstvena dostignuća što bi se moglo ostvariti dodatnim proširenjem početnih pretpostavki i obuhvata istraživanja na SCOPUS i druge indeksirane publikacije uključujući i druge svjetske jezike.
RD As - regional development agencies have a long development path in Europe since the early 1960s until today. RDAs are directed to the regions of the countries that implement it, but it also ...applies to the national level as well as to the level of the EU (which comes to the fore with the country's accession to full membership). In addition to the significant differences in the level of development of the regions of the EU Member States, there are also significant differences in the development of the regions of 11 posttransition EU Member States (Bulgaria, Romania, Czech Republic, Slovakia, Hungary, Poland, Slovenia, Estonia, Latvia, Lithuania and Croatia). Because they all belonged to the former "socialist bloc of countries" and broke their state alliances with the former states in the early 1990s, as well as because they did not have the same historical circumstances or the same timing for joining the EU, all this had and still has an important role on the uneven development of their regions. But, RDAs do not play the same role and importance in all post-transition countries, which reflects the specificity of their regional development management systems and makes it necessary to examine the role and importance of RDAs' work. This paper will analyze: 1) the role and development of RDAs in post-transition EU member states, and 2) the institutional framework of RDAs with an attempt to find innovative transformations of the role of RDAs that respect the framework of EU regional policies.
Dependence on energy products, especially on fossil fuels, greatly affects the long-term development and diplomatic capabilities of any country. The EU has been allocating considerable funds to ...strengthen its cohesion, promote balanced development in the different regions, support investments in renewable energy sources, and gain energy independence. The funds earmarked by the EU for these types of investments have the potential to be the main drivers of long-term sustainable economic growth and development, thus enhancing cohesion. Investing in renewable energy sources, in particular in the solar energy, can spur the growth and development of other sectors, attract new investments and thus strengthen the capacity for providing social support to the most vulnerable population. For underdeveloped regions, this would mean new opportunities and investments while preserving the environment for future generations. Implementing sustainable solutions might be relatively simple, given that regulatory, economic, as well as natural and infrastructure components exist. This is evidenced by a significant body of research, which provides a robust basis for a development model based on the investment potential of solar energy to address the issue of regional disparities in the EU and its energy dependence.
The slowdown in economic activity is already noticeable and "self-explanatory," and uncertainty continues to slow investment, which can lead the economy into a vicious cycle of alternating phases ...between growth, stagnation, and recession. There is no "free lunch" or accelerated economic growth without strategic (specialized) determination, and fairness, uniformity, and convergence are harder to finance precisely when the needfor them is growing. Another problem occurs in countries and regions that have "lagged behind" in development. In these countries and regions, there are significant constraints in terms of financial resources, workforce, and the technological base for change. Even when the "will" (political and technical) is there, there are often too many priorities, raising questions about what development priorities should be set at the regional and national levels (individually and then collectively) and whether there is sufficient capacity to implement them. Exploring the causes and consequences of these movements is the main reason for the research and is a contribution to the field. The focus of this paper and the importance of the results obtained are therefore on the following fundamental challenges for research, but also for policy: 1) the state behavior of inflation during global recessions, 2) growth and development in difference: beyond inflation in Croatia, and 3) overcoming the curse of destiny: what are the opportunities for the EU in times of instability? At the same time, "united in diversity" as a basic description of the EU (single market of non-united economies) takes on a different meaning. However, membership in the EU and the Eurozone contributes to the "superiority and resilience of the club". In any case, inflation has been underestimated - worldwide. So the question is who willfeel Friedman's hangover after almost 40 years of exciting growth periods in Croatia and what is our destiny?
The purpose – The purpose of this paper is to understand the meaning of dark and memorial tourism better, as well as to create basic preconditions for relatively new concept of tourism in Croatia, as ...dark and memorial tourism is well defined subject internationally. Design – The theoretical background of the topic is been presented, and further institutional support for the development of memorial tourism. The special focus is given to analysis of the factors that influence the implementation of memorial tourism in area of regional economic development strategy according to the principles of triple helix but also quintuple helix cooperation – this type of tourism rely on support from the institutions, official tourism associations and local communities. Methodology/approach – Recent scientific literature analyzed in the paper (memorial tourism, dark tourism, thanatourism, phoenix tourism) present new advances and research results in the field of memorial tourism as theoretical reflection of good (best) international practice. It determines the views of the authors referring to the new trends of modern tourism consumers. Vukovar-Srijem County as a space of political and cultural importance allows, through its touristic production and consumption, for a ritual space that exists outside of time (“heritage that hurts”, “life-changing points of shock”, Stone, 2014). After identifying and analysing both the existing resources of the region and institutional requirements for potential development of memorial tourism a management proposal will be made for the development of a new concept of tourism in Croatia. Findings – According to the data of the Ministry of War Veterans of the Republic of Croatia (2013), up to May 18, 2011, 143 mass graves have been found in the Republic of Croatia, most of them in Vukovar-Srijem County. Inadequate cooperation between the tourism stakeholders and university sector, at regional i.e. national level and veterans’ associations as the main drivers of development of memorial centres resulted in inadequately developed tourism product. Originality of the research – In the paper marketing is used as a mechanism to achieve strategic objectives of destination regions and thus, should be guided by the policies for regional development. The triple helix and quintuple helix innovation paradigm is based on the integration of commercialization, empirical knowledge, public good and civil society. To facilitate the development of memorial tourism, it is recommended to strengthen the cooperation with scientific institutions both in regional and national level in order to establish the facts and prevent further dissemination of occasionally false information about war time events and as a return measure suggest an acceptable marketing mix of memorial tourism product. Furthermore, tourism businesses, especially tourist agencies, have to become involved in receptive tourist programmes as soon as possible. Namely, the majority of tourist agencies are oriented towards emissive business operations. It is evident, though, that nothing can be done without a source of financing and coordination that can be provided by regional administration.
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