Greetings from VMU Agriculture Academy. Happy and hopeful holidays!

Dear community,

This period is a great time to give a thanks for the gift of friendship, to celebrate the dreams came true and the work done in cooperation. We wish everyone to cherish and grow what we have and light up a bright, peaceful and creative future!

The European Green Deal is Affecting More and More Organizations. Changes in Customs

The action plan of European Green Deal is gaining momentum, more and more organizations have to rethink and review their operational processes, adapt to current and future changes. Associated professors of the Faculty of Bioeconomy Development of Vytautas Magnus university Agriculture Academy (VMU AA) were invited to discuss these changes at the 7th Conference of the Customs Practice Association.

Assoc. prof. dr. Erika Besusparienė on December 8 attended at the 7th conference of the Customs Practice Association, she made a presentation “The European Green Deal: Challenges and Opportunities”, which has been prepared together with colleague assoc. prof. dr. Milita Vienažindienė. The researchers presented several key actions of the European Green Deal, which will directly affect companies importing goods, logistics companies, customs brokers, customs and the consumer of imported goods.

Assoc. prof. dr. M. Viežindiene noted that logistics companies will face new challenges in the product supply chain due to the reduction of CO₂ emissions from new passenger cars and new vans, which by 2030 must be reduced to 50%, and in 2035 – 100%. “This progress can only be achieved by ensuring alternative fuels and evaluating the amount of CO₂ emitted by vehicles, so the European Commission by 2025 must develop a common European Union (EU) methodology for the evaluation of CO₂ emissions throughout the life cycle of passenger cars and vans”, – commented assoc. prof. dr. M. Vienažindienė. Assoc. prof. dr. E. Besusparienė noticed that supply costs are often “hidden costs” in the value of goods, so it is difficult to predict how much the value of goods would increase as a result of transporting goods using alternative fuels.

Assoc. prof. dr. E. Besusparienė singled out the new CO₂ tax, which is named as a carbon border adjustment mechanism in the European Green Course. “The first steps towards the introduction of the tax are already starting from January 1, 2023. The new CO₂ tax will initially affect imports of cement, steel and iron, aluminium, fertilizers and electricity. The CO₂ tax will be applied from 2026 and with the complete abandonment of pollution permits from 2030 only this tax would remain. According to the calculations of the European Commission, the EU budget would be replenished by about 1 billion euros on average every year (2026-2030) due to this tax. Thus, the costs to the business would increase in the same volume. Although the carbon border tax mechanism is designed to prevent that polluting goods would not enter the EU market; and thereby indirectly contribute to third countries’ transformation to more sustainable production. Unfortunately, the market often observes that “green” goods cost more”, – commented assoc. prof. dr. E. Besusprienė.

While participating in the discussion “Green economy, current issues of tariff classification”, assoc. prof. dr. E. Besusparienė noted that the successful development of a circular economy requires the involvement and cooperation of business, government and higher education and study institutions. Assoc. prof. dr. E. Besusparienė, together with the moderator of the discussion Milda Stravinske, discussed that exists false stereotype that the green economy is far from the customs area. To this day, it is being discussed about importing waste and its value, does it differ, if the waste will be utilized or processed. According to accounting theories, when pricing is determined by the cost-plus method, the value of the waste may be the same regardless of further use. However, when discussing the transaction method, which is based on negotiations, different values can be agreed, where the price (value) of the waste to be utilized will be lower (the seller tends to get rid of the waste faster) and the waste that can be used according to the principles of the circular economy will be more valuable and it is assumed that the price (value) will be higher. This is directly related to the customs assessment of goods (in this case, waste) and the calculation of taxes paid to customs. UAB “Muita” head of the customs compliance department Jurgita Stanienė, who participated in the discussion, noted that new challenge is how to classify such imported waste.

The 7th Customs Practice Association conference further revealed the intertwining of various fields and how important it is for representatives of different businesses to reorient themselves in new changes in order to achieve a more sustainable future.

Moments of the 7th Customs Practice Association conference:

Conference “Young scientist 2023”

The 20th annual conference of young scientists “Young scientist 2023” organized by the Vytautas Magnus University Agriculture Academy (VMU AA) will be held on March 29 remotely. The conference is intended for the first, second and third degree students. The purpose of the conference is to involve students in scientific activities, develop the ability to publicize scientific research results, present their scientific research achievements and discuss topical issues of bioeconomy, green course, climate change, ecosystem sustainability, rational use and protection of natural resources.

There is no conference fee for students.

Certificates of conference participants will be awarded to the speakers of the conference. Speakers will be able to publish articles in the collection of articles of the conference “Young scientist 2023” or in another scientific publication, for example, in the scientific journals “Agricultural Sciences”, “Agricultural Engineering” or another, after submitting articles that meet the requirements for articles in a scientific publication.

CONFERENCE PROGRAMME

Conference topics	Subtopics
Bioeconomy	Accounting and finance: challenges and opportunities
	Bioeconomy, sustainability of agriculture and food sector
	Innovations and solutions in business logistics
	Management of agri-business and other bioeconomy business organizations
	Sustainable development of rural areas
Biosystems engineering	Energy engineering
	Land management
	Mechanical engineering
	Power engineering
	Technology engineering
	Transport engineering
	Water engineering
Sustainability of agricultural, forest, and water ecosystems	Agronomy
	Food quality and safety
	Sustainability of agricultural ecosystems
	Ecosystem services
	Sustainable forestry
	Wildlife population management

Pre-registration for the conference until January 31, 2023.

Articles for the conference “Young scientist 2023” are accepted until March 1, 2023. The articles must be prepared according to the recommendations for the authors of the articles.

Scientific papers online submission: Conference Proceedings YOUNG SCIENTIST 2023

Dissemination event of project FARM

Researchers from the Department of Business and Rural Development Management of the Faculty of Bioeconomy Development of the of the Vytautas Magnus University Agriculture Academy (VMU AA) together with other partner universities are implementing the international ERASMUS+ project “Fostering Agriculture Rural Development and Land Management” (FARM) coordinated by the Harz University of Applied Sciences in Germany.

Project researchers would like to invite you to the dissemination event of the project. Together with four European partners from Northern Macedonia, Spain, Lithuania and Cyprus, a holistic approach to promote knowledge and technology transfer in the agricultural sector was developed over the last two years. The project focused on innovative technologies, especially decision support systems (DSS) and their usage in agriculture. The event will showcase all project outputs, which include an interactive map and dashboard, an online catalogue, two DSS prototypes, and learning materials. There will also be an opportunity for networking and exchange.

REGISTRATION:

Laura Gorzitze

lgorzitze@hs-harz.de

+49 3943 659 828

More information about the project

The event will be photographed and/or filmed; therefore, please note that you might be featured in photos or videos which can be published in various media.

“ERASMUS+” training visit to Dzemal Bijedic University of Mostar

On November 7–11 Vytautas Magnus University Agriculture Academy (VMU AA) representatives – dean of the Faculty of Bioeconomy Development assoc. prof. dr. Bernardas Vaznonis and director of Bioeconomy Research Institute, assoc.prof. at the Faculty of Engineering dr. Rytis Skominas visited Dzemal Bijedic University of Mostar under the “ERASMUS+” programme.

Dzemal Bijedic University of Mostar is an integrated,
accredited higher education institution of Bosnia and Herzegovina, consisting of the eight faculties: Agromediterranean Faculty, Faculty of Economy, Faculty of Humanities, Faculty of Information Technologies, Faculty of Civil Engineering, Faculty of Mechanical Engineering, Faculty of Education and Faculty of Law. Dzemal Bijedic University of Mostar is aiming to be a flexible, functional and socially responsible higher education institution, recognized in the region for its modern study programmes of all cycles, and oriented towards cooperation, internationalization and high quality.

During the visit VMU AA representatives had meetings with Dzemal Bijedic University of Mostar International relation office and academic staff. There were discussed possibilities to collaborate in study and research fields. A visit was complemented by the tour at the Dzemal Bijedic University of Mostar with the aim to get acquainted with the scientific infrastructure.

Invitation to participate in online lectures of Visiting Professor Irina Pilvere

We kindly invite you to participate in the lectures of the visiting lecturer prof. dr. habil. Irina Pilvere. The topic is “Bioeconomy Development: Challenges and Possibilities”. The lectures will be held online on November 21 – December 2, 2022.

Registration and detailed lecture schedule here.

We sincerely invite you to participate in the lectures to expand your field of knowledge!

Mienat project: Short-term joint staff training events

Assoc. prof. dr. Rasa Pranskūnienė from the Faculty of Bioeconomy Development (Vytautas Magnus University, Lithuania) has attended short-term joint staff training events for the Erasmus + KA203 project – Erasmus+ MIENAT Strategic Partnership in Higher Education project “Methodology of Interpretation of European Nature Heritage in Tourism”.

In 2022 two joint staff training events were held at the Fachhochschule des Mittelstands, Germany and at the Munster Technological University, Ireland. Short-term joint staff training event 2 was held during 28th June – 1st July at the Fachhochschule des Mittelstands, Rostock, Germany. Short-term joint staff training event 3 was held during 5th – 9 September 2022 at the Munster Technological University, Cork, Ireland. During short-term joint staff trainings project partners had possibility not only to discuss natural heritage and methodology of its interpretation and to make the evaluation of text of the e-book, case studies, but as well to have training for didactical production of audio-video digital materials (podcasts, presentations, videos). During the learning workshops there were held presentations, piloting, evaluation of prepared didactic materials. Each partner presented the draft of his input of the e-book chapters, as well as shared the idea development of chosen case studies, discussed the didactical concepts.

Mienat project has a 36-month implementation period. The main objectives of the project are to prepare materials for innovations in the field of education on the topic of “Experiencing Nature Tourism” and to create new, modern, didactic materials.

Mienat project coordinator: Prague University of Economics and Business (Czech Republic), project partners: Porto University (Portugal), Universidad Europea, Madrid (Spain), Munster Technological University (Ireland), Alexandru Ioan Cuza University (Romania), Vytautas Magnus University (Lithuania), the Fachhochschule des Mittelstands (Germany) and FH Burgenland (Austria).

ERASMUS+ teaching visit to University of Rijeka in Croatia

On October 3-7 Vytautas Magnus University Agriculture Academy (VMU AA), Faculty of Bioeconomy Development assoc. prof. dr. Erika Besusparienė visited the University of Rijeka in Croatia under the ERASMUS+ training program.

At the university of Rijeka scientist gave lectures on the subject of environmental taxes to undergraduate students, discussed the differences between these taxes in Lithuania and Croatia and also lectured the importance of environmental costs and their accounting, international sustainability standards and non-financial reports for companies for the disclosure of social accountability, regulation in the European Union (EU). The VMU Agricultural Academy and the Faculty of Bioeconomy Development were presented to students and researchers of the University of Rijeka, and the meaning and importance of bioeconomy was discussed.

Although the existing study programmes at the Faculty of Tourism and Hotel Management at University of Rijekafocus on the tourism sector, specialists, who study economics, accounting, taxes, environmental protection, are trained with broad knowledge. During the visit, the experience of how to ensure the transfer of this knowledge to students, the peculiarities of organizing lectures for full-time and part-time students, and the experience of organizing hybrid lectures was also acquired.

In Croatia contacts have also been established with researchers from the Department of Finance, Faculty of Tourism and Hotel Management, University of Rijeka, who conduct research in the field of public finance. Together with the researchers, the exhibition of scientific journals was visited in the library of the University of Rijeka, and the possibilities of publishing articles were discussed. The possibilities of public finance research, Croatia’s ongoing integration into the EU, the introduction of the euro, and joining the OECD organization were discussed.

Distinguished Speakers in 13th international scientific conference “Accounting and Finance for Business 2022: Towards Sustainability”

The 13^th international scientific conference “Accounting and Finance for Business 2022: Towards Sustainability” will be held on 10-11^th of November, 2022 at the Vytautas Magnus University Agriculture Academy (Kaunas, Lithuania), Faculty of Bioeconomy Development. This year, the Conference will be held online. Conference languages – English and Lithuanian.

The conference is intended to bring together accounting and finance researchers to share experience and business-relevant research results. The main aim of the conference is to present and discuss innovative and sustainability-oriented trends in accounting and finance science, to share new approaches that are important for increasing business competitiveness and efficiency and promoting partnerships between small and medium-sized businesses and the public sector.

November 10^th 9 a.m. speakers with extensive experience in scientific and practical activities will give presentations in the plenary session (English language) of the conference:

Prof. Kaja Tampere – BIOTeacher and scientist in the communication field: organisational communication and public relations, health communication and bullying, organisational culture and corporate social responsibility, sustainability and legitimacy. Kaja works as a professor in Jyväskylä (Finland) and in Tallinn University and Tartu University (Estonia). Author of many scientific articles. Presentation topic: Corporate social responsibility developments in post-communist countries: towards organizations social legitimacy.

Prof. Catalin N. Albu – professor of Accounting with the Bucharest University of Economic Studies, Romania, where conducts research and teaches in several areas of accounting, with a focus on the application of western models in emerging economies. Catalin’s research has been published in Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Accounting Forum, Accounting and Business Research, Australian Accounting Review, and Journal of Accounting in Emerging Economies, among others. Professor serves as Associate Editor of the Journal of International Accounting, Auditing and Taxation and as member of the editorial board of Accounting Forum. Catalin is the Chair of the External Relations Committee of the European Accounting Association and acts as Vice-President Conferences for the International Association for Accounting Education and Research (IAAER). Presentation topic: A new role for accountants: the case of NFR reporting in former communist countries.

Dr. Juliette E. Torabian – the author of “Wealth, values, culture & education: reviving the essentials for equality and sustainability” published by Springer. A specialist in comparative higher education, the deputy team leader in H2020 PIONEERED and a Postdoctoral researcher in sociology of education at University of Luxembourg, Faculty of Humanities, Education and Social Sciences. Juliette is also a senior expert in international development and education with 25 years of experience in strategic planning, policy making and analysis, and capacity building. Juliette is on the editorial board of the Journal of International and Comparative Higher Education and the journal of Sustainability and Climate change. She has an interdisciplinary academic background and 15 years of lecturing experience in pedagogy, gender and human rights, environment, sustainable development, and ethics in business in universities in France, Switzerland and Luxembourg. Presentation topic: Ethics and sustainability in business: the role of higher education.

Rolandas Kubilius – the senior project manager of consulting and auditing company PwC. Rolandas has 14 years of experience in consulting business organizations – he advises company managers, shareholders and investors in making business-relevant decisions. Ronaldas is currently leading PwC Lietuva’s ESG services team and helps businesses solve challenges related to this area. Ronaldas also regularly speaks at events and writes articles and insights for the media on ESG. Presentation topic: Sustainability reports and standards: changes in legal regulation.

November 11^th 9 a.m. conference participants are invited to the discussion (Lithuanian language) “What are the risks for a business importing or exporting goods if financial and accounting specialists do not have the necessary customs knowledge?”. During the discussion, Enrika Naujokė (Customs Practitioners Association), Ingrida Kemežienė (Law firm “Ellex Valiūnas ir partneriai”), Monika Bielskienė (UAB “PricewaterhouseCoopers”) will share their insights.

November 11^th 9 a.m. a special session (English language) “A Digital Learning Platform for Generation Z: Passport to IFRS©” will be organized, which will be moderated by prof. dr. Aylin Poroy Arsoy (Bursa Uludag University).

We invite you to register and participate in the conference.

Registration of speakers and submission of abstracts until October 3^rd 2022!!!

Details can be found on the conference website: https://afk.vdu.lt/en

Call to find Communication Expert for the RURAL PACT tender!

ELARD is looking for an experienced communication expert for full-time position whose main tasks are:website content management and social media, preparing and publishing publications, collecting best practices, also supporting Rural Pact team with organisation of events, especially virtual events.The communication expert shall have relevant higher degree and at least 3 years of professional experience in the field, or at least 5 years of professional experience in the field, and an excellent command of English (level C1). In the case of successful application, the Communication Expert is expected to join Brussels team and please note that frequent travelling to Brussels might be required or even part time living in Brussels if the work requires. ELARD is looking forward to receive the CVs of strong candidates with experience in the above tasks by 1st of September! Together with your CV please send the description of your previous works related to web management and social media (track record). Please send your CV and track record by 1st of September to ELARD e-mail elard@elard.eu For any questions please contact ELARD Administrative Coordinator Beata Styczeń +48 606 85 88 01, elard@elard.eu More information about the Rural Pact tender is available here https://etendering.ted.europa.eu/cft/cft-display.html?cftId=11117