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  Economic Alternatives for the Transport and Energy Sector in the Crisis with Energy Supplies

  Russia is a major energy and commodity producer. The current conflict in Ukraine escalates inflation to extreme levels causes a disruption and provokes high risks to global growth. Brent oil and natural gas prices spiked early in March before falling back, with Brent oil ending the month at $103 per barrel and European gas prices at ˆ121 per ... Russia is a major energy and commodity producer. The current conflict in Ukraine escalates inflation to extreme levels causes a disruption and provokes high risks to global growth. Brent oil and natural gas prices spiked early in March before falling back, with Brent oil ending the month at $103 per barrel and European gas prices at ˆ121 per megawatt hour, up 33% and 55% respectively since the start of the year. The European Commission announced ambitious plans to reduce imports of gas from Russia by two-thirds before the end of the year via more diversification, energy efficiency and by accelerating investments in wind and solar power plants. Despite this ambition, the March EU summit in Versailles highlighted that there are few near-term alternatives to Russian gas and that reducing European dependency on Russian gas requires a long-term strategy.

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  Organizational Structures in Management Systems - Science and Practice in Industrial Enterprises

  The article provides a theoretical overview of the nature and role of organizational structures in the enterprise management system. The processes that affect them are considered, as a result of which changes should be made in the organizational structures of enterprises in order to achieve effective management. Management systems are ... The article provides a theoretical overview of the nature and role of organizational structures in the enterprise management system. The processes that affect them are considered, as a result of which changes should be made in the organizational structures of enterprises in order to achieve effective management. Management systems are characterized. A definition of the industrial enterprise as a system is given and its main characteristics are indicated. The main approaches and methods of enterprise management are considered. The organizational structure in the management system is a variable of the internal environment of the industrial enterprise as a result of the influence of both internal and external factors.

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  Àccents of Annual Accounting Closure in Non-Financial Enterprises

  In the present research we are focusing our attention on some principled and procedural questions about the annual accounting closure in non-financial enterprises applying IAS/IFRS as a reporting base related to preparation and presentation of the annual financial statement. Without claims of exhaustion, the main stages of annual accounting ... In the present research we are focusing our attention on some principled and procedural questions about the annual accounting closure in non-financial enterprises applying IAS/IFRS as a reporting base related to preparation and presentation of the annual financial statement. Without claims of exhaustion, the main stages of annual accounting closure are analysed in chronological order, the duration of which depends on specific features of the enterprise itself and the organisation of the accounting process. Emphasis is placed on the inventory of the assets and liabilities whose purpose guarantees the informational authencity which is announced in the annual financial statement.