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Title: ESTABLISHMENT OF FAIR VALUE AND ANALYSIS OF A WASTE DEPOSIT CONCESSION
ESTABLISHMENT OF FAIR VALUE AND ANALYSIS OF A WASTE DEPOSIT CONCESSION

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Kalina Kavaldzhieva
10.5593/sgem2022/5.1/s21.073
10.5593/sgem2022/5.1
1314-2704
978-619-7603-46-0
English
22
5.1
•    Prof. DSc. Oleksandr Trofymchuk, UKRAINE 
•    Prof. Dr. hab. oec. Baiba Rivza, LATVIA
Environmental Economics
The scope of environmental accounting includes waste and its neutralization. The activity is classified as a social minimum for the life of the population. The challenge is the growth of waste - household and non-household. Therefore, sustainable development, specifically - waste reduction and recovery, is identified as a center of state and municipal policy. These problems will be soEuroed by making sustainable management decisions. The solution to the problems is through the implementation of public-private partnerships in the form of concessions. It is necessary to derive fair value and analyze the concession rights, which is industrial property. The efficiency of maintaining the existing use of the landfill or granting a construction concession will be compared. It is consistent with the developed legal, technical and environmental analyses. The tasks are: analysis and evaluation of the activity, derivation of the prime cost of the service, evaluation of the concession rights for all interested parties, sustainability of the activity. Methods of synthesis, analysis, comparability and evaluation are applicable. Main results - assessment of the concession rights; assessment of the benefits for the concessionaire and the grantor; proving the sustainability and effectiveness of management decision-making Conclusions In the presence of a positive Present Value and Internal Rate of Return, both for the grantor and the concessionaire is sustainable and effective to grant Concession rights. Recommendations To set minimum limits for the return of the concessionaire and the grantor, so that the tariffs / price per unit of the provided service is socially affordable
[1] Directive 2008/98 / EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives, EUR-Lex - 32008L0098 - EN - EUR-Lex (europa.eu)
[2] Kacarski, N. “INTEGRATED BUSINESS MANAGEMENT IN RELATION TO WATER ECOSYSTEM”, KNOWLEDGE – International Journal, Vol.38.3, p.596 3753
[3] Katsarski N.ASSESSMENT OF WATER IN INTEGRATED ECOSYSTEM ACCOUNTING. Available from: https://www.researchgate.net/publication/341751012_ASSESSMENT_OF_WATER_I N_INTEGRATED_ECOSYSTEM_ACCOUNTING [accessed Jun 10 2022]. DOI: 10.18509/GBP.2020.29
[4] Ordinance № 6 / 27.08.2013 on the conditions and requirements for construction and operation of landfills and other facilities and installations for recovery and disposal of waste Article 14 para. 5 and 6
[5] Katsarski N. ECOSYSTEM ACCOUNTING FOR WATER. Available from: https://www.researchgate.net/publication/341751331_ECOSYSTEM_ACCOUNTING_ FOR_WATER [accessed Jun 10 2022]. Knowledge International Journal 38.3(2020):595 – 599 DOI: 10.18509/GBP.2020.03
[6] Markova, M., R. Pozharevska, “Accounting interpretation of concession rights in the Republic of Bulgaria – topical issues”, „Zeszyty Teoretyczne Rachunkowosci”, Stowarzyszenie Ksiegowych, Polsce tom 84, 2015, pp 192
conference
https://doi.org/10.5593/sgem2022/5.1/s21.073
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Proceedings of 22nd International Multidisciplinary Scientific GeoConference SGEM 2022
22nd International Multidisciplinary Scientific GeoConference SGEM 2022, 04 - 10 July, 2022
Proceedings Paper
STEF92 Technology
International Multidisciplinary Scientific GeoConference SGEM
SWS Scholarly Society; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Serbian Acad Sci and Arts; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; European Acad Sci, Arts and Letters; Acad Fine Arts Zagreb Croatia; Croatian Acad Sci and Arts; Acad Sci Moldova; Montenegrin Acad Sci and Arts; Georgian Acad Sci; Acad Fine Arts and Design Bratislava; Turkish Acad Sci.
581-590
04 - 10 July, 2022
website
8737
fair value, cost, industrial and intellectual capital, sustainability, social tolerance