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Keywords (48)

  • International Accounting Standards (IAS) (1)
  • Nikola Vaptsarov Naval Academy (1)
  • Social Exclusion (1)
  • Social Expenditures (1)
  • TNC (1)
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  • deglobalization (1)
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  • fair value measurement (1)
  • finance (1)
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  • intermodal transport (1)
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  • national and private institutions (1)
  • rational choice theory (1)
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  • short sea shipping (1)
  • stock prices (1)
  • supply chains (1)
  • transport corridors (1)
  • Income smoothing (1)
  • Poverty (1)
  • banking system and money laundering (1)
  • banks and financial institutions (1)
  • economic corridors (1)
  • fair value (1)
  • fair value (1)
  • financial statements (1)
  • market liquidity (1)
  • marriage (1)
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  • naval education system (1)
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Subjects (20)

  • Economy (11)
  • Socio-Economic Research (7)
  • Social Sciences (6)
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  • Business Economy / Management (4)
  • National Economy (3)
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Authors (18)

  • Stefan Vachkov (2)
  • Lubomir Georgiev (2)
  • Iva Moneva (2)
  • Garabed Minassian (1)
  • Atanas Kamelarov (1)
  • Plamen Dzhaparov (1)
  • Dimitar Kanev (1)
  • Daniela Todorova (1)
  • Nedyalko Valkanov (1)
  • Svetoslav Borisov (1)
  • Krasimira Naydenova (1)
  • Dancho Petrov (1)
  • Dimitar Rafailov (1)
  • Ivo Yotsov (1)
  • Boyan Mednikarov (1)
  • Vladimir Velichkov (1)
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Publisher: Е-литера Софт ЕООД

Result 1-11 of 11
Банковата система и прането на пари
12.00 €

Банковата система и прането на пари

Author(s): Nedyalko Valkanov / Language(s): Bulgarian / Publication Year: 2019

The book is devoted to the problems of money laundering through the banking system. Different cases of unlawful multibillion money transfers, illegal offshore operations, and tax evasion find their more and more frequent public response and inevitably ruin the image of modern credit institutions. Furthermore, most of them are connected with some of the world’s largest banks. The study focuses on Bulgarian banking practice which is also not protected from such activities. The accent is put on the activities of Bulgarian banks, most of which are subsidiaries of large European banking groups. Recent changes in European Union and Bulgarian AML legislations are also subjected to analysis. The money laundering process is illustrated through several types of conditional examples that summarise some common techniques for legalizing incriminated capitals through the financial system using cash operations, wire transfers, shell banks, straw men and offshore juridical registrations, loans, as well as operations with different financial instruments. Actual trends connected with virtual payment systems and cryptocurrencies are also reflected. Subjected to analysis are banking anti-money laundering mechanisms such as customer identification programmes, transactions monitoring and organization of AML compliance activities. Maintained is the view that banks` products and services specifics require individual risk-based testing and scoring for money laundering vulnerability. Special attention is paid to the opportunities for prevention at the strategic level by differentiation of specific banking AML centers. In this regard is the offered conceptual model for integrated treatment of all risk-based anti-money laundering approaches within the “AML risk matrix” model. The conducted survey among a selection of Bulgarian banks and interviews with AML and compliance experts are used to formalize some concrete possibilities for optimization of existing AML practices – in the field of monitoring and reporting of suspicious transactions, AML product compliance, cooperation and information sharing, new IT technologies and corporate social responsibility.

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Бракът като рационален избор
9.00 €

Бракът като рационален избор

Author(s): Dimitar Kanev / Language(s): Bulgarian / Publication Year: 2018

The monograph seeks the rational foundations of marriage and discovers those internal and external to human relationships factors that make it necessary, sustainable and effective.

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Военноморското образование в Република България - Състояние и перспективи
11.00 €

Военноморското образование в Република България - Състояние и перспективи

Author(s): Boyan Mednikarov / Language(s): Bulgarian / Publication Year: 2019

The purpose of this monograph is to contribute to and enrich the conceptual framework of developing the naval education system in the Republic of Bulgaria in the changing environment. The author's primary focus is on: research into general theoretical problems of how the naval education system functions; analysis of the environment in which this system functions; generating approaches and directions for the development of the national naval education in the changing environment. This research can be used for the purposes of preparing the management of the military education institutions.

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Държавните разходи за социално подпомагане в противодействие на бедността в България
12.00 €

Държавните разходи за социално подпомагане в противодействие на бедността в България

Darzhavnite razhodi za sotsialno podpomagane v protivodeystvie na bednostta v Bulgaria

Author(s): Kornelia Filipova / Language(s): Bulgarian / Publication Year: 2020

The book is devoted to the problems of social assistance expenditures on reducing the risk of poverty and social exclusion in Bulgaria. It is based on an assessment of current trends in social assistance provision against the main policy challenges in the country compared with the international experience in Central and Eastern Europe. It reviews the recent literature on poverty and considers some different conditions of social benefits spending like: education, health, labor market, housing, etc. In the empirical analysis, it has been proved that the determinants that have the strongest impact on the risk of poverty in Bulgaria include the share of long-term unemployed and education expenditures. Moreover, a moderate to significant relationship has been established for the indicators of economic development and standard of living, represented by GDP per capita, number of primary school graduates, and total income from regular transfers from other households. The remaining independent variables (total wage income, self-employment income, property income and health care expenditure) have a rather local impact on individual areas in the country. These findings suggest that increasing social assistance budgets are not a major stimulus for the social integration of the able-bodied population among the vulnerable, but must be accompanied by essentially other policy measures to combat poverty.

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Изглаждане на доходите, информативност и цени на акциите
12.00 €

Изглаждане на доходите, информативност и цени на акциите

Author(s): Svetoslav Borisov / Language(s): Bulgarian / Publication Year: 2020

This book is devoted to a poorly developed topic in Bulgaria, related to the ability of corporate management to change the accounting of basic corporate results over several consecutive years in order to achieve a certain uniformity in the distribution, use and presentation of incomes. The topic is important for corporate practice, auditors, corporate counterparts, and company valuers (shareholders). In the book, theoretical and practical statements and positions related to the practice of smoothing the corporate income and its varied consequences, especially on the informativeness and stock prices, is systematized. Both the positive and the negative effects of income smoothing are analyzed. The problem is mainly related to the possibilities of designing the company's activity which is a factor in forming the behavior of investors. In this study are defined categories, absent from the Bulgarian financial practice, as accruals, informativeness and information uncertainty of income. In the book is analyzed the theoretical fundamentals of income smoothing and is outputted own definition for this process. On the basis of the theoretical relationships between income smoothing (use of discretionary accruals) and their informativeness is defined four research hypotheses. Their empirical verification is done in Chapter three. It is proved that the main motive for income smoothing of Bulgarian companies is opportunistic and is provided mechanisms for corporate governance that prevent the concealment of the actual financial position of the company and opportunism to minority shareholders.

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Институционален аспект на пазарната ликвидност в България
12.00 €

Институционален аспект на пазарната ликвидност в България

Author(s): Krasimira Naydenova / Language(s): Bulgarian / Publication Year: 2020

Market liquidity represents the ability of public companies to gather new capital for their long-term and risky projects, as well as investment opportunities - access to quality assets, divestment, market attractiveness. Liquidity and national institutions are proven related, but there is an additional reason to study the institutional influence for Bulgaria - the impact of macro factors is not lasting. Until November 2007, there is a general correlated growth, but after the relation weakens, so traditional factors cannot explain the change. According to this, the analysis focuses on institutions - rules, policies and market infrastructure that directly determine investment environment and market attractiveness. The institutional impact is proved serious and allows conclusions. The market is overregulated – harmonizing beyond the property rights is "too much of a good thing". The transaction costs are high and together with overregulation cause “bilateral restriction of access”. The phenomenon is critically negative, leading to a collapse of the active market participants. The market infrastructure does not allow for a quality investment process - it is asymmetrical - a reason for ballooning, and slow recovery. Supervisory institutions allow failures - regulatory due to complicated rules, and institutional – the selective implementation. Market-mobilized capital is low - a problem for Bulgarian business. The Bulgarian stock market needs complex institutional attention, aimed both at simplifying rules, reducing transaction costs, and attracting investment interest. Only the government and regulators can carry out these important activities. Private institutions can help, but they cannot be the real drivers of necessary change.

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Настояще и бъдеще на справедливата стойност
12.00 €

Настояще и бъдеще на справедливата стойност

Author(s): Iva Moneva / Language(s): Bulgarian / Publication Year: 2015

Based mainly on the requirements of International Accounting Standards (IAS), International Standards on Auditing (ISAs) and International Valuation Standards (IVS), the practical and theoretical researches, the comments, the analyzes of the financial statements has been attempted to examine and analyze the position of the fair value measurement and to identify the problems before it. The main purpose of the research is to examine the essence, place, meaning, and regulation in the accounting - legal and professional - valuation aspects of the fair value measurement. In other words, the complex, but especially topical, issues of fair value are discussed.

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Рисковата култура на банките - значение, възможности за квантифициране, измерения в България
12.00 €

Рисковата култура на банките - значение, възможности за квантифициране, измерения в България

Author(s): Plamen Dzhaparov / Language(s): Bulgarian / Publication Year: 2018

Before the onset of the global financial crisis, the role of risk management in banks was greatly underestimated. The most serious problems in this respect create the ignoring of a number of aspects that form the content of the risk culture. For years, pursuing profits at all costs, the bank top management ignored the importance of multiple critical success factors: values of the risk philosophy and risk management; attitudes and motivation of employees; need for rich information provision within the entire banking group. Quite logically, in the uncertain, complex and ever-changing environment, the subject matter of a "risk culture revolution" stands in the spotlights. It is clear that bank management should focus on many soft aspects of risk management - moral values of management, motivation and training of staff, the relationship "risk management - reputation", the desire of the management and employees for an open dialogue on risks. The focus of this book is on the risk culture of banks in Bulgaria. The results of a questionnaire survey that covers 9 banks holding 66.21% of all assets in the Bulgarian banking system at the end of 2016 are presented. It includes 304 respondents from three levels - senior management, risk authorities and other departments. After highlighting the most significant problems on the different bank risk culture factors, measures are proposed for its improvement in three directions: performing structural and process optimization of risk management; increasing the efficiency of the work of risk authorities; encouraging the involvement of banking staff in risk issues.

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Справедливата стойност при представяне на активите във финансовите отчети на предприятията
12.00 €

Справедливата стойност при представяне на активите във финансовите отчети на предприятията

Author(s): Iva Moneva / Language(s): Bulgarian / Publication Year: 2019

The book is oriented to the specific aspects of the fundamental and theoretical issues, current legislation, issues and empirical research on the use of the fair value of the assets in the financial statements of the enterprises through the focus of the International Accounting Standards (IAS). The current trends in the use of fair value based on a retrospective analysis were outlined. The possibilities of the use of the fair value measurement of the assets in the financial statements of the enterprises were explored. The empirical research of the actual condition of the use of the fair value of the assets in the financial statements of the index BG 40 of the Bulgarian Stock Exchange, with the exception of credit institutions, emissions as of 19.03.2012, were carried out.

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Теория на парите
11.98 €

Теория на парите

Курс лекции

Author(s): Atanas Kamelarov / Language(s): Bulgarian / Publication Year: 2017

This textbook is a specialized course on monetary theory and is designed for students in academic programme in Finance at the University of economics – Varna. It also may be useful for people who are curious about theory of money. The main subjects include: the presentation of key conceptual framework of modern money; description of the monetary system design; the theoretical aspects of research on the role of money in the economy; the main issues of central banking and modern monetary policy. Special attention is paid to the Currency board which has been operated in Bulgaria for 20 years, and to the institutional and functional framework of the Eurosystem and the European Central Bank.

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Условия за развитие на икономическите коридори в Евразия
13.00 €

Условия за развитие на икономическите коридори в Евразия

Място и роля на Република България при реализирането на концепцията за изграждане на икономически коридори

Author(s): Ivo Yotsov / Language(s): Bulgarian / Publication Year: 2018

Only a decade ago the world was a relatively peaceful place. Of course, there were many conflicts with varying degrees of intensity and confrontations of a different nature, but they were more of a local nature. Globally, the world has accepted that a global power can independently guide world affairs in a way that fits its understanding. In history, events are repeated without being copied. Sometimes the "actors" are the same, sometimes they are changed, but the main scenario of the "play" remains unchanged. In this sense, human history has witnessed many such attempts, but no one expected the processes of de-globalization begin to develop so dynamically. At the same time, the creation of multiple centers of influence with relevant integration unions and international bodies, accompanied by a change in the balance of power at world level does not mean that the same "play" will not be played again. Nevertheless, the changes are in place and, apart from the purely political aspects they have, their impact on the development of economic relations is of utmost importance because, ultimately, the economy is the base on which society is built. It is difficult, even impossible for small countries to independently influence these processes. This is the reason why the conditions need to be carefully assessed. Thus they can find their place, role and importance and preserve their sovereignty and dignity. Such a thesis may encounter resistance from adherents of one or another center of influence because the lack of impartiality and sometimes strong dependence does not allow an independent assessment of the conditions. This fact would not in itself be of special significance if it did not lead to the inability to make adequate and responsible decisions in which the history of the Bulgarian state has countless examples. It is a fact the deepening of mutual interdependence at the global level, an essential element of which is the economic interaction between the countries. It is precisely this interaction that becomes the cause of a fierce competitive race. On the one hand, this is because the volume of the world product at a given time is limited and every country therefore strives to attract a larger share of it in the channels of its international trade and production chains. On the other hand, economic interaction is becoming the basis for deepening cooperation, understanding and building strong ties in all areas of international relations. The growing globalization of industry and trade, which is more and more characterized by a global territorial distribution of supply chains, is increasingly demanding for transport as part of logistics systems. In this respect, the different means of transportation and the macro-framework, and in particular the transport and communication infrastructure, are constantly evolving to meet the increasing demands. Only with significant qualitative and quantitative changes in these structures is it possible to build and control internationally oriented efficient supply chains. At present, in Bulgarian political circles, there is an underestimation of the dynamics of global conditions, both politically and economically, and the place and role that our country may have in them. This is why the monograph has demonstrated that building a transnational logistic corridor is a key element of strategic importance as it is the basis for the development of international economic relations, further integration and their transformation into economic advantages. The study also presents conclusions on the development of environmentally, economically, socially and politically balanced sustainable transport concepts. The results of this study can be used by authorities involved in developing government policy in the transport sector and by operators to obtain a better assessment of the environment and price formation in transport services and to improve their competitiveness. Proved in the monograph are the following: it is essential to build transnational logistic corridors as a basis for the development of international economic relations, further integration and their transformation into economic; globalization is a major factor in the development of economic corridors; transnational companies are a major player in international economic relations and a factor for development; transport corridors are the physical basis for building and developing logistics and economic corridors; the economic corridors in Eurasia will be built and short sea shipping in the Black Sea is the regional link between Asia and Europe. The aim is to analyze the conditions affecting the development of economic corridors in Eurasia and on this basis to determine what is the place and role of Bulgaria in these processes in order to make a proper assessment and make responsible decisions. This objective is achieved through the following research tasks: - the global strategic conditions affecting the development of the trans-national logistics corridors in Eurasia have been explored; - the regional conditions in the Black Sea region and Central Asia are addressed;- the prospects for the development of transnational logistics corridors in Eurasia and the place and role of the short sea shipping concept in the Black Sea as a link between transport systems in Central Asia and Europe; - what are the national conditions, taking into account the context of the country's membership in the European Union; - an analysis of the Eurasian transport corridors was carried out, with particular reference to the links between the respective transport systems. The theoretical and methodological basis of the study are the positions formulated in the works of foreign and Bulgarian scientists devoted to the scientific and practical problems in the development of economic corridors. The development of the present work is based on the use of inductive, deductive and traductive methods by studying the content of publications, statistical and historical analysis. The comparative analyzes, conclusions and recommendations are based on examples from world practice. A problem-oriented approach has been used to draw lessons that would be useful to strengthen the political dialogue of the Bulgarian government and increase the country's participation in the development of economic corridors.

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Result 1-11 of 11

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