THE INFLUENCE OF A STRONG CORPORATE CULTURE ON THE COMPANY´S POSITION IN A COMPETITIVE ENVIRONMENT

The heart of every organization is corporate culture. Like this important organ of the human body, corporate culture can be strong, weak, and show signs of malfunctioning. If a person\u27s heart fails, his life ends, if a company\u27s corporate culture fails, its entire functioning within the competitive environment is threatened. A strong corporate culture is usually identified by the mission, values, motivation and loyalty of employees and customers. A weak corporate culture manifests itself in low morale, increased turnover, insufficient innovation, talent loss and a bad reputation. The content of our contribution will be how corporate culture can positively and negatively influence the functioning of the organization and what all can have an impact on these facts. Changes in the business environment are associated with changes in the setting and priorities of corporate cultures. Currently, completely new and specifically focused corporate cultures are emerging that are innovative and progressive

CURRENT CHALLENGES AND CHANGES IN THE ACCOUNTING FUNCTION

Inspired by the numerous changes, roadblocks and problems facing the accounting profession as part of Industry 4.0 (and beyond), this paper aims to discuss three current challenges which will continue to impact the profession in the foreseeable future. Strategic documents, such as the World Economic Forum’s 2023 report on the future of jobs, the ACCA’s 2023 Annual Report, and other relevant documents, are used as a frame of reference. This paper outlines the three challenges that need to be understood both in terms of the future of jobs in general and the future of accounting in particular. These challenges are: 1) the capacity of accounting to attract graduates into the profession; 2) the relevance of the profession in terms of the ongoing digital transformation; and 3) the challenge of change, which this paper explicitly links to and examines by using VUCA framework – a well-known tool for identifying, quantifying and mitigating the risks associated with a specific situation. The articulation of the challenges seeks to indicate the necessary steps to a more sustainable accounting profession

THE RISE OF NATIONALIST SENTIMENTS AND THEIR SOCIAL AND ECONOMIC CONSEQUENCES IN THE PROCESS OF ADVANCED GLOBALIZATION

Since the period of the industrial revolution, the world has been subjected to the rapid processes of establishing new networks of contacts between individuals and organizations, particularly rapid in the area of communication, production, services and trade, resulting in economic development and enabling cooperation on an unprecedented scale in this area. Not all countries have benefited from these opportunities equally. As time passes, it becomes more and more visible that, beneath the surface of cooperation, there is a ruthless scramble for access to markets and the related opportunities to gain money and power under the guise of the globalization process. This is accompanied by the skepticism towards the effectiveness of the fair "free trade" and the search for forms of action ensuring the achievement of one\u27s own, egoistic interests, also related to the increase in isolationist tendencies as well as nationalist sentiments in many regions of the world and having impact on the social and political as well as cultural sphere of the life of nations. These spheres include an increase in social and ethnic tensions and rising the question about the possibility of conducting fair trade and genuine international cooperation. This situation also creates convenient opportunities to act for the populistically-oriented opponents of democracy, who try to "seduce societies" using the slogans of "national unity" and instill in them aversion to all those who do not share their vision of the world

THE EDUCATION OF MEDICAL PERSONNEL IN SLOVAKIA DURING THE TIME OF THE FIRST CZECHOSLOVAK REPUBLIC

The contribution focuses on the education of medical personnel in Slovakia during the time of the first Czechoslovak Republic (1918–1939). It took various forms. Physicians underwent their highest level of medical education at the Faculty of Medicine at the newly founded Johann Amos Comenius University in Bratislava (1919). Other medical staff were initially trained through short-term courses organised by the religious orders who focused on care for the sick and immobile, and the Czechoslovak Red Cross. Later, church nursing schools were founded by the Congregation of the Sisters of Mercy of the Holy Cross (Bratislava) and the nuns of the Company of the Daughters of Charity of Saint Vincent de Paul (Košice). Our text also briefly touches on the separate courses organised for midwives. The authors drew from archival sources, the press and relevant specialist literature of the period

THE METHODS OF TEACHING AND LEARNING STRUCTURAL MECHANICS

Structural mechanics is a key issue to study for engineers. A high rank and high social responsibility profession require both a high graded and intuitive approach. The evolution of learning / teaching methodology follows the novel technical achievements of every decade. The aim remains the same: to produce a professional to perform advanced relevant analysis and safe, optimal structural design

RISK FACTORS FOR INFECTIOUS DISEASES IN FLOOD-AFFECTED AREAS: THE CASE OF CENTRAL GREECE

Floods account for the majority of catastrophic events resulting from hydrometeorological hazards. In September 2023, Greece was confronted with the Daniel flood phenomenon that led to the need to reconstruct Central Greece. Flooding alters the natural balance of the environment and often creates a favorable habitat for the occurrence of infectious diseases. The probability of occurrence and transmission of these diseases is multiplied due to the adverse living conditions formed by the occurrence of the phenomenon. The obligation of the state to safeguard the lives of citizens makes it necessary to take prevention, preparedness and intervention measures adapted to the profile and needs of societ

PROMOTING SUSTAINABLE DEVELOPMENT THROUGH HIGHER EDUCATION: THE CASE OF BULGARIA

Higher education plays an important role in sustainable development. Universities across the globe have the potential to significantly contribute to progress towards the United Nations Sustainable Development Goals (SDGs) by implementing sustainability practices on their campuses and through their educational programmes. Concerning this and against the background of a constantly declining number of students in Bulgaria, this paper seeks to analyse the Bulgarian higher education institutions’ role in promoting sustainable development. It argues that most of the existing bachelor’s and master’s programmesintended to be related to sustainable development, are not clearly associated with the SDGs and taught in Bulgarian language only, which hinders the opportunities for both the achievement of the Global goals and for the improvement of the country’s higher education system. The paper therefore concludes that an adequate approach for Bulgarian universities to properly promote sustainable development is through launching international programmes targeting both Bulgarian and foreign students as well as through incorporating the SDGs into most disciplines

EXPLORING HUMAN-CENTERED PHILOSOPHY IN SPORT: THE CASE OF RED BULL SALZBURG

This study explores the application of human-centered philosophy in sports, focusing on Red Bull Salzburg\u27s integration of this approach into its management practices. Since its acquisition by the Red Bull Group in 2005, the club has transformed from a traditional football entity into a globally recognized brand by prioritizing player development, community involvement, and ethical values. Led by Dietrich Mateschitz, this shift emphasizes holistic growth, fostering both personal development and social responsibility. This research highlights how philosophical principles, including ethical considerations and intrinsic values, enhance human experience in sports. Red Bull Salzburg\u27s commitment to inclusivity, personal growth, and community engagement is a model that balances business success with human values. The club’s youth academy, fan culture, and community initiatives focus on nurturing life skills and psychological well-being and creating inclusive environments. Although initially criticized for its corporate restructuring, Red Bull Salzburg has successfully balanced its commercial achievements, generating €463 million in transfer profits over the last decade, with a human-centered philosophy. This approach shows how sports organizations can prioritize human dignity and ethical values while achieving financial success, thereby offering a sustainable model for the future of sports management

RHAGOLETIS BATAVA HERING (DIPTERA, TEPHRITIDAE) PROBLEM IN SEA BUCKTHORN PLANTATIONS IN LITHUANIA

Data from the Association of Sea buckthorn Growers in Lithuania shows that approximately 2,500 hectares in the country are currently covered with sea buckthorn. It was previously a common belief that sea buckthorn was the only plant suitable for organic farming, as it was thought to be free from pest attacks. However, this is no longer the case. The sea buckthorn fly (Rhagoletis batava, Hering) has now become widespread in sea buckthorn plantations. Since 2015, studies on the abundance, biology, harmfulness, and control methods of the sea buckthorn fly were conducted in plantations located in the southern and northern Lithuania. The results showed that the activity of the sea buckthorn fly in the southern plantation began during last decade of July, peaked on beginning of August, and the last pests were detected during the end of August and beginning of September. The plant protection product of the biological origin used for sea buckthorn fly pupae control was ineffective

RISK ASSESSMENT OF ESSENTIAL AND TOXIC ELEMENTS IN SOME FISH SPECIES FROM THE BLACK SEA, BULGARIA

This study aimed to determine the concentrations of toxic and essential elements in the muscle tissue of 11 common fish species (Black Sea Goby, Sprat, Whiting, M. horse mackerel, Shad, Grey mullet, Bluefish, Turbot, Red mullet, Garlfish, Atlantic Bonito) from the southern Black Sea coast of Bulgaria were determined by Inductively-coupled plasma optic emission spectrometry (ICP-OES). The concentration ranges of toxic metals and essential elements in all samples, based on the overall average, were as follows (mg/kg wet weight): Pb: 0.001- 0.045 mg/kg, Cd: 0.008 – 0.07 mg/kg, Zn: 2.58-10.67 mg/kg, Cu: 0.17-0.58 mg/kg, Fe: 2.5-12.8 mg/kg, Mn: 0.088- 1.52 mg/kg, Cr: 0.006-0.15 mg/kg, Ni: 0.001-0.195 mg/kg, As:0.09-0.84 mg/kg, Hg:0.006-0.14 mg/kg. The metal concentrations in the muscle were below the maximum permissible levels set by international organizations for seafood, except Cd for Sprat and M. horse mackerel. The human risk was assessed by calculating the target hazard quotients (THQ) and hazard index (HI). The target hazard quotient for individual elements and hazard index was lower than 1, indicating no potential risk to humans from fish consumption