Search results for: психологични изследвания in All Content

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Semantics of the Mosaic Images in the Southern Nef of the Episcopal Basilica of Antique Plovdiv

Семантика на мозаечните изображения в южния кораб на епископската базилика на Античния Пловдив

Author(s): Petar Grigorov Gramatikov / Language(s): Bulgarian / Publication Year: 0

Keywords: Philippopolis; donatio; investitura; polychrome mosaic; Constantius II

Is it plausible hypothesis that the geometric ornaments of the first level of the polychrome mosaic resemble the Roman custom of proclaiming a ruler, empowering with imperial power, which symbolically happened by raising on a shield? The article is an attempt to explain the meaning of the symbols on the mosaics at the Episcopal basilica of ancient Philippopolis, a locus where some of the sessions of the semi-Arian council in 343 A.D. took place.

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PROBLEMS IN THE FORMATION OF THE FINANCIAL RESULT OF AGRICULTURAL ACTIVIRY IN ACCORDANCE WITH THE REGUIREMENTS OF IAS 41 AGRICULTURE

ПРОБЛЕМИ ПРИ ФОРМИРАНЕ НА ФИНАНСОВИЯ РЕЗУЛТАТ ОТ ЗЕМЕДЕЛСКА ДЕЙНОСТ В СЪОТВЕТСТВИЕ С ИЗИСКВАНИЯТА НА МСС 41 ЗЕМЕДЕЛИЕ

Author(s): Elena Georgieva / Language(s): Bulgarian / Publication Year: 0

Keywords: biological assets; fair value; historical cost

Agricultural activity is defined as the process of managing the biological transformation of living plants and animals. The measurement of biological assets and their production has a direct impact on the accounting model of the enterprise’s financial result. The aim of the report is to distinguish and analyze the mechanisms of price differences for individual groups of plants, animals and agricultural production and their implications in the accounting system

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CIMA AND THE DYNAMIC CHANGES IN THE PROFESSIONAL AREA

CIMA И ДИНАМИЧНИТЕ ПРОМЕНИ В ПРОФЕСИОНАЛНАТА ОБЛАСТ

Author(s): Dragan Georgiev,Iliyan Hristov / Language(s): Bulgarian / Publication Year: 0

Keywords: CIMA; Management Accounting; dynamic changes; digital age

The purpose of the paper is to identify and analyze the key initiatives taken by the Chartered Institute of Management Accountants (CIMA) to maintain its leadership position in the current demographic, business and market trends as well as the required professional competencies in the new digital age. The initiatives taken by the organization can serve as key indicators for all stakeholders on the development of theory and practice of managementaccounting, both in the foreseeable future and in the long term.

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FOR SOME PECULIARITIES OF THE CONTROL IN CASE OF REIMBURSEMENT FOR EXPENSES FOR CROSS-BORDER HEALTHCARE

ЗА НЯКОИ ОСОБЕНОСТИ НА КОНТРОЛА ПРИ ВЪЗСТАНОВЯВАНЕ НА РАЗХОДИ ЗА ТРАНСГРАНИЧНО ЗДРАВНО ОБСЛУЖВАНЕ

Author(s): Andriyana Andreeva,Galina Yolova / Language(s): Bulgarian / Publication Year: 0

Keywords: cross-border healthcare; medical supervision; medical audit

The report examines the peculiarities of the control in case of reimbursement of expenses for cross-border healthcare in the light of the normative regulation and its corresponding system for control and accountability. Analyzed are some peculiarities in the essence, exercise and regime of the cross-border healthcare. On the level of the general and special control of the Medical Supervision Executive Agency and the control powers delegated to it are clarified thepeculiarities of the applied mechanism for control impact and the subjects andpowers related to it.

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DISTANCE LEARNING IN ACCOUNTING AT A UNIVERSITY OF ECONOMICS – CURRENT STATE AND OPPORTUNITIES

ДИСТАНЦИОННОТО ОБУЧЕНИЕ ПО СЧЕТОВОДСТВО ВЪВ ВИСШЕТО ИКОНОМИЧЕСКО УЧИЛИЩЕ – СЪСТОЯНИЕ И ВЪЗМОЖНОСТИ

Author(s): Atanas Atanassov / Language(s): Bulgarian / Publication Year: 0

Keywords: accounting; distance learning in accounting; university of economics

The report analyses the current state and the opportunities of distance learning in accounting at a university of economics by emphasizing the training provided to the students of Dimitar A. Tsenov Academy of Economics, where the author is a professor at the moment. The features of the distancelearning in the accounting program are being highlighted and its characteristics are being pointed out. The formed conclusions regarding the research are being made as a result of the performed analysis.

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DYNAMICS AND STRUCTURE OF MAIN ECONOMIC INDICATORS FOR THE CONSTRUCTION SECTOR IN BULGARIA FOR THE PERIOD 2000-2019

ДИНАМИКА И СТРУКТУРА НА ОСНОВНИ ИКОНОМИЧЕСКИ ПОКАЗАТЕЛИ ЗА СЕКТОР „СТРОИТЕЛСТВО“ В БЪЛГАРИЯ ЗА ПЕРИОДА 2000-2019 ГОДИНА

Author(s): Silvia Gospodinova / Language(s): Bulgarian / Publication Year: 0

Keywords: Construction sector; Employed persons; Gross value added; Investments; Productivity of labor

The report examines the trends in the development of key economic indicators characterizing the construction sector in Bulgaria for the period 2000-2019. These are mainly the indicators gross value added, investments in fixed assets, foreign direct investment, employees, labor productivity. Through these indicators the place and role of construction in the Bulgarian economy and its contribution to the economic development of the country can be established.

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Development and Trends of the Logistics Sector in Bulgaria in the Period 2007-2019

Развитие и тенденции на логистичния сектор в България в периода 2007-2019 г.

Author(s): Maria Vodenicharova / Language(s): Bulgarian / Publication Year: 0

Keywords: Logistics; logistics sector; trends; development; Bulgaria

The logistics sector is defined as an aggregate of all logistic service providers which act within the frames of a specific economy (Dimitrov, 2013). The logistics sector has been one of the main gears of the Bulgarian economic growth for the past 11 years with its share in the national GDP of 10%. The sector works towards cost cutting while at the same time quality improvement of the services provided and more efficient functioning of the trade and industrial companies. The aim of this report is to present the development of the Bulgarian logistics for the period 2007-2019 as well as to suggest future trends.

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Rural Development Program of Bulgaria 2014-2020: Challenges and Future Prospects

Програма за развитие на селските райони в България за периода 2014-2020: предизвикателства и бъдеще

Author(s): Deyan Ivanov / Language(s): Bulgarian / Publication Year: 0

Keywords: Common Agricultural Policy; risks and difficulties; rural development; European funds

Since Bulgaria's accession to the European Union, European grant funding under the Rural Development Program has had a tangible impact on the agricultural sector, making the research of the problems in the area relevant and significant. The article examines, the development and implementation of the program. In particular, the perspectives and problems in implementing the support measures are analyzed, paying attention to their future developments. Based on the collected data and after analyzing the trends and problems conserning the subject, conclusions and recommendations are formulated in regard to the Rural Development Program for the period 2014-2020.

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European Union’s Actions in the Field of Sport

Действия на Европейския съюз в областта на спорта

Author(s): Hristo Draganov / Language(s): Bulgarian / Publication Year: 0

Keywords: European Union Policies and Actions; Sports Economics

The European Union exercises competence in the field of sport. Basic methodological features of the European Union's actions in the field of sport are drawn up by outlining the legal basis, direction and funding of these actions.

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Trends of Development of Unemployment in Bulgaria Before and After the EU Accession

Тенденции на развитие на безработицата в България преди и след присъединяването ѝ към Европейския съюз

Author(s): Atanas Atanassov / Language(s): Bulgarian / Publication Year: 0

Keywords: Unemployment; Trends; Distribution of Unemployment; European Union

Careful study of unemployment trends in Bulgaria before and after membership in The European Union (EU) is an important topic. The main objective of this report is to examine the dynamics of unemployment in Bulgaria before and after its accession to the EU. For this purpose, are used a number of key indicators measuring unemployment in the country and were made comparisons of the indicators in the country with those of the EU. The study covers the changing structure of unemployed in Bulgaria before and after accession to the EU and for this purpose are used indicators such as age, gender, education of the unemployed and others. The report finished with conclusions about estimated trends in unemployment and the labour market in the country after EU accession.

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Types of Award Procedures Under the Draft Public Procurement Act

Видове процедури за възлагане, предвидени в проекта на нов Закон за обществените поръчки

Author(s): Ilonka Goranova / Language(s): Bulgarian / Publication Year: 0

Keywords: Public Procurement Procedures; Competitive Procedure with Negotiation; Competitive Dialogue; Innovation Partnership; Negotiated Procedure Without Prior Publication

The subject matter of the present report deals with the forthcoming amendments to the legal framework of public procurement in the Republic of Bulgaria (RB) related to the types of award procedures. The amendments constitute part of the draft of a new Public Procurement Act, as proposed by the Council of Ministers and adopted on a first reading by the National Assembly. They stem from the obligation of RB, in its capacity of a Member State of the European Union, to transpose into its national legislation, by 18 April 2016 as a deadline, two new European directives – DIRECTIVE 2014/24/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 February 2014 on public procurement and repealing Directive 2004/18/EC and DIRECTIVE 2014/25/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC.

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CONVERGENCE EVALUATION IN THE CONTEXT OF EPSR THROUGH CLUSTER ANALYSIS

ОЦЕНКА НА СБЛИЖАВАНЕТО В КОНТЕКСТА НА ЕССП ЧРЕЗ КЛЪСТЕРЕН АНАЛИЗ

Author(s): Polya Angelova,Tihomir Varbanov / Language(s): Bulgarian / Publication Year: 0

Keywords: European pillar of social rights; cluster analysis; convergence

Improving citizens‘ labour and social rights along with their guaranteeing are a major objective of the European Pillar of Social Rights (EPSR). In the current paper the state of the European social space is explored on the ground of the three summarizing groups of indicators that characterize the principles of the EPSR – equal opportunities and access to labour market, fair working conditions and social protection and inclusion. Cluster analysis is applied for distinguishing homogeneous groups of countries and the factors with main contribution for their composing are identified. Bulgaria‘s positioning is established and recommendations are made for improving the social rights in the country

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FISCAL GOVERNANCE FRAMEWORKS OF THE USA AND THE EU OR WHEN DOES DECENTRALISED FISCAL DISCIPLINE WORKFISCAL GOVERNANCE FRAMEWORKS OF THE USA AND THE EU OR WHEN DOES DECENTRALISED FISCAL DISCIPLINE WORK

РАМКИ ЗА ФИСКАЛНО УПРАВЛЕНИЕ НА САЩ И ЕС ИЛИ КОГА ДЕЦЕНТРАЛИЗИРАНАТА ФИСКАЛНА ДИСЦИПЛИНА РАБОТИ

Author(s): Alexandrina Alexandrova / Language(s): Bulgarian / Publication Year: 0

Keywords: fiscal policy; European Union; USA; fiscal framework

The EU fiscal governance is a set of generally applicable supra-national rules and decisions on Community's fiscal policy taken by sovereign Member States within the coherent EU legal framework. In the US, the fiscal activity is carried out within a threetier hierarchical structure at the following levels: federal (central), state (50 "sovereign" states, including the federal territory of the District of Columbia), and local (consisting of over 90,000 local administrative units). This study aims to analyse the differences and similarities in the institutional frameworks governing fiscal policy in the United States and the European Union. The authors‘ paper presents a factual comparison between the EU and US fiscal frameworks, outlining the specific features and characteristics of the two institutionally distinct economic integration alliances. This paper also lifts the curtains on the issues of the fiscal centralization or the decentralized fiscal discipline, widely ignored within the EU.

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Global and Regional Issues of the European Union

Глобално-регионални проблеми на Европейския съюз

Author(s): Ruska Dimova / Language(s): Bulgarian / Publication Year: 0

Keywords: European Union; EU Development; Globalization; Global Issues; Regional Integration

The global financial crisis has paradoxically proved the importance of the European Union's global and regional priorities because it has strengthened the power of economic interests of the markets. Simultaneously, it set new requirements for an accelerated solution to the EU’s economic problems. The first of those issues is to clarify the foundations of the EU's reform interdependence in the context of the transformation process of globalization. The second problem is the formulation of the appropriate reform policy in terms of the global reality and the economic progress of European integration. The report presents some of the author’s research on the foundations of functional integration in globalization, EU reform policy and scientific criticism of its direction.

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FOOD RESOURCES AND FOOD SECURITY: CHANGES AND PROBLEMS

ПРОДОВОЛСТВЕНИ РЕСУРСИ И ПРОДОВОЛСТВЕНО ОСИГУРЯВАНЕ: ПРОМЕНИ И ПРОБЛЕМИ

Author(s): Darina Ruscheva,Sasha Grozdanova / Language(s): Bulgarian / Publication Year: 0

Keywords: production; food resources; food security

The report outlines trends and highlights problems related to the quantitative and structural dimensions of food production in agriculture and the food industry, considered as an important source for the formation of Bulgaria's food resources. Parameters are evaluated and critical moments and issues concentrated in the relationship are outlined ensuring the needs of the population with basic food, mainly from products of national origin, which characterize food self-sufficiency as a reliable basis for the country's food security.

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THE ROLE OF BUSINESS INCUBATORS IN THE CONTEXT OF THE INDUSTRIAL REVOLUTION 4.0

РОЛЯТА НА БИЗНЕС-ИНКУБАТОРИТЕ В КОНТЕКСТА НА ИНДУСТРИАЛНАТА РЕВОЛЮЦИЯ 4.0

Author(s): Nikola Tanakov / Language(s): Bulgarian / Publication Year: 0

Keywords: regional development; regional economy; competitiveness; business incubator; economic growth

The focus of this statement is one of the main challenges facing the modern economy, namely the development of regional competitiveness. A key focus in addition to the business incubator is regional development, where appropriate resources are sought to improve social and economic performance, and are constantly seeking new, modern approaches and forms to improve the economic blogging. The author of the report focuses on analyzing a number of complex issues related to the competitiveness of the regions and the role of business incubators in raising it. This requires the pursuit of active state policies to promote economic growth. Business incubators are a tool for building knowledge transfer networks, through which experience and good practices are exchanged to form a new generation of businesses. Business incubator models and other forms of collaboration, such as the quadruple helix model, which includes business, administration, academia and NGOs, can be attributed to these contemporary forms of regional development and their economies.

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INFORMATION SYSTEMS FOR STARTING SOFTWARE COMPANIES

ИНФОРМАЦИОННИ СИСТЕМИ ЗА СТАРТИРАЩИ СОФТУЕРНИ КОМПАНИИ

Author(s): Svetoslav Ivanov / Language(s): Bulgarian / Publication Year: 0

Keywords: starting company; software development; management information system; IT startup

The starting software companies are a new organizational form that develops a software product. The article is focused to the management and need of a specific information system. The specific features of a starting software companies, their goals, and conditions of operation are analyzed. Publications are examined on the topic at theoretical level. Articles and different opinions are analyzed and conclusions are drawn.

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Making decisions under vague future results

Вземане на решения в условия на неядни бъдещи резултати

Author(s): Nadya Ivanova Marinova / Language(s): Bulgarian / Publication Year: 0

Keywords: Decisions; risk; financial sphere; real economy; development

The rationale for investment and fi nancial decisions for business development in the real sector of the economy at risk is based on the development of their theoretical foundations. Particular attention is paid to the peculiarities of the business risk assessment in the real economy compared to the risk in the fi nancial sphere. To this end, we analyze the risk factors in different sectors of the economy that determine the opportunities for diversion of future business outcomes and also the specifi city of the main risk management methods. In this respect, key risk measures for the different activities and the theoretical criteria for assessing the risk decisions used in the decision-making process in the fi nancial markets take the cornerstone.

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The concept of sustainable marketing in the presence of Bulgarian activity

Концепцията за устойчив маркетинг през призмата на българската действителност

Author(s): Nadezhda Dimova / Language(s): Bulgarian / Publication Year: 0

Keywords: Concept; green marketing; sustainable marketing; consumers; Bulgarian companies

The dynamic business environment changes and imposes the emergence of different forms of marketing, transforms demand and supply, modifi es consumer behavior itself. Managers at different corporate levels face a number of challenges to address these changes and respond to the ever-increasing pressures of technology, and in particular, digitization in all areas of life. The development of sustainable marketing is a kind of response to any changes that include even those on the planet as a whole. Wonderful and worthy of respect is the example given by Bulgarian companies or those that enter the Bulgarian market.

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Mobility and European Citizenship: Stories from Sofia

Мобилност и европейска гражданственост: истории от София

Author(s): Ildiko Otova / Language(s): Bulgarian / Publication Year: 0

Keywords: Mobility; Citizenship; Civic Activity; European Union

This paper aims to trace the link between mobility and the construction of European citizenship. Considering the initial fact that the concept of mobility is deeply rooted in the idea of the European Union, and based on empirical material, the text analyses the construction of a European identity among mobile citizens who have chosen to live in Sofia. Particular attention is focused on redefining the classical understanding of the citizenship as binding the individual to a nation state, author offers an analytical input through the concept of civic activity and civic engagement, going beyond the boundaries of the national public space.

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