Search results for: психологични изследвания in All Content

ON THE VOTIVE CROSSES IN MITROVTSI (THE REGION OF MONTANA) IN THE HISTORICAL AND CULTURAL CONTEXT OF THE WESTERN BULGARIAN STYLE

ЗА ОБРОЧИЩНИТЕ КРЪСТОВЕ В МИТРОВЦИ (МОНТАНСКО) В ИСТОРИЧЕСКИЯ И КУЛТУРЕН КОНТЕКСТ НА ЗАПАДНО- БЪЛГАРСКИЯ СТИЛ

Author(s): Galia Simeonova-Konach / Language(s): Bulgarian / Publication Year: 0

Keywords: Mitrovts; votive crosses; religion; Middle Age architecture; masonry

The text comments on the Christian temples and the preserved church art in the North-West end of Bulgaria, in particular, the Upper Section of Ogosta River, which belong to the less studied parts of the Bulgarian cultural-historical heritage. Votive and tomb monuments, especially votive crosses in Mitrovtsi and its surroundings, are presented and discussed in details.

The Hidden Economy in Bulgaria (General Population), December 2002

Скритата икономика в България (население), Декември 2002 г.

Author(s): Author Not Specified / Language(s): Bulgarian

The main goal of the research project outlined in the present paper is to initiate systematic monitoring of the size and dynamics of the hidden economy in Bulgaria (HEM). The project envisions conducting a series of representative surveys of the country's adult population and of the business sector at three-month intervals. This will make it possible not only to examine the dynamics of the problem, but also to collect reliable information about the differences in the attitudes of the general population and the business community to the manifestations and reasons for the development of the hidden economy in this country.

SOCIAL ENTREPRENEURSHIP - A FORM OF SOCIAL INNOVATION AND LEGAL ADJUSTMENT: EUROPEAN PRACTICES AND BULGARIAN REALITIES

СОЦИАЛНОТО ПРЕДПРИЕМАЧЕСТВО – ФОРМА НА СОЦИАЛНИ ИНОВАЦИИ И ПРАВНО РЕГУЛИРАНЕ: ЕВРОПЕЙСКИ ПРАКТИКИ И БЪЛГАРСКИ РЕАЛНОСТИ

Author(s): Stanka Rinkova,Irina Atanasova / Language(s): Bulgarian / Publication Year: 0

Keywords: social entrepreneurship; social economy; social enterprise; development of social entrepreneurship in the EU; legal regulation of social entrepreneurship

Social entrepreneurship has to be perceived in the context of the social economy. It is the production, supply and / or organization of consumption of goods with a socially significant effect. The thesis of the paper is that the social entrepreneurship is a business model and form of social innovation to solve social problems by applying social-innovative approaches and practices. The objectives of the paper are: to define the essence of the social entrepreneurship, its relation to the other business142models and its content as a form of social innovation as well as the the social enterprise as an organizational subject of social entrepreneurship.

Factors in Selecting the Corporate Strategy of Inorganic Growth: the International Strategic Alliances as an Alternative to Mergers and Acquisitions (M&A)

Фактори за избор на стратегия на неорганичен растеж на фирмата: международните стратегически съюзи и партньорства като алтернатива на сделките по сливания и придобивания

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

Keywords: Firm Strategy; External Growth; Mergers; Acquisitions; M&A; Strategic Alliances; Strategic Partnerships

This paper studies the factors that the corporate management should take into consideration when choosing one of the two strategies of inorganic growth – strategic alliances or mergers and acquisitions (M&A). The aim of the paper is to demonstrate that this decision should be made after a thorough analysis of the costs and the potential rewards of each of the two strategies from the perspective of a set of internal and external factors (related to the environment, the industry, the nature of the transaction and the internal resources of the company). To achieve this goal a comparative analysis is made of three complementary methodological frameworks that can be applied to reduce the risks from the implementation of external growth strategies in the current scenario of internationalisation and globalisation of business activities.

Cross-Border Cooperation of Bulgaria With Serbia, Macedonia and Turkey in the Context of the Priorities of the European Territorial Cooperation in the New Programming Period

Транграничното сътрудничество на България със Сърбия, Македония и Турция в контекста на приоритетите на европейското териториално сътрудничество през новия програмен период

Author(s): Monika Moraliyska / Language(s): Bulgarian / Publication Year: 0

Keywords: European Territorial Cooperation; Cross-Border Cooperation; Bulgaria

The European Territorial Cooperation (ETC) is an important part of the EU Cohesion Policy, which aims at economic, social and territorial cohesion between regions and countries in the EU. A part of it are the cross-border cooperation programs that have a positive effect on the development of border areas through joint activities and challenges in different areas. In the new programming period 2014 – 2020 the priorities and objectives of ETC have changed and developed in the light of the changing circumstances in the environment, social and economic problems and globalizing world. This paper examines these changes, the new priorities of cross border programs and analyzes the cross-border programs of Bulgaria with its neighbors Serbia, Macedonia and Turkey in the past and current programming period. A comparative analysis is made of their main objectives, priority axes and budget perspectives. The report summarizes the findings for the future of cross-border cooperation in the EU and Bulgaria's participation in it.

Influence of the Organizational Culture and its Relation to the Balanced Scorecard

Влияние на организационната култура и връзката с балансираната система от показатели

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

Keywords: Organizational Culture; Balanced Scorecard

This study considers the organizational culture as a key factor for a particular organization. There is a strong relation between the culture and the application of the Balanced Scorecard methodology. The various aspects of how culture affects an organization, and in particular organizational performance, are reviewed. An overview was also made of the authors who studied issues related to the influence and measurement of the culture. The possible moderators of the culture in an organization are considered. The different types of culture identified by the mentioned authors and questions on how to manage the culture are described.

Duress in Contracting Process

Заплашване при договарянето

Author(s): Angel Shopov / Language(s): Bulgarian / Publication Year: 0

Keywords: vice of will; avoidance; duress; threat; Art. 30 LOC

The article addresses the main lines of the historical development of the institution, through a comparative perspective, from the beginning of the XIX century until today. It refers to the regulation of the civil laws – models of continental legal system (French and German), together with this of the Italian and Bulgarian law. The elements of the factual composition of this ground for annulment of the contracts [under Art. 30 of Bulgarian Law of Obligations and Contracts (LOC)] are stated. A brief analysis of the regulation of soft-law sources is made.

The Role of Patient Safety

Ролята на пациентската безопасност

Author(s): Emilia Angelova-Hovagimyan / Language(s): Bulgarian / Publication Year: 0

Keywords: patient safety; health; adverse events; mistakes

Patient safety is a global problem as the World Health Organization and many governments in different countries have engaged to find a solution. Priority is the creation of a registry of adverse medical events, and its aim is to limit, analyze and make proposals for the elimination of such events. Bulgaria has adopted the National Health Strategy (2014-2020), as one of the main policies is to ensure patient safety.

Features of the Discriminatory Motive in Hate Crimes

Особености на дискриминационния мотив при престъпленията от омраза

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

Keywords: criminal law; hate crimes; discriminatory motive

The report examines the discriminatory motive for hate crimes under Bulgarian criminal law. The report analyzes and compares the regulation and legal characteristics of the discriminatory motive under US criminal law. The report also examines the importance of emotions in formulating a discriminatory motive and its understanding by investigative and judicial authorities.

Environmental Impact Assessment in the Republic of Bulgaria

Оценка на въздействието върху околната среда в Република България

Author(s): Georgi Penchev / Language(s): Bulgarian / Publication Year: 0

Keywords: environmental impact; assessment; legal problems

This scientific study is dedicated to some current problems of the legal regime of the environmental impact assessment in the Republic of Bulgaria. The attention is paid to the legal essence and stages of development of this administrative procedure under the Environmental Protection Act of 2002. In the conclusion some more general conclusions from the existing legal regulation as well as suggestions for its improvement are made.

Dimensions of Income Inequality in the Balkan Region Countries

Измерения на неравенството в разпределението на дохода в страните от Балканския регион

Author(s): Presiana Nenkova / Language(s): Bulgarian / Publication Year: 0

Keywords: inequality; redistribution; taxes; social transfers; Balkan countries

The rising income inequality is a global problem that is exacerbating the public interest and puts on discussion both the reasons for this trend, which dates back several decades, and the possibilities for reducing inequality. The focus of the current study is the income inequality on the Balkans and its development during the period 2012-2019. There are two questions to be answered in the study: 1). what is the comparative position of the region in relation to the other European countries in terms of the degree of income inequality and 2). which factors contribute to the Balkan countries’ inequality. The analysis covers nine countries, wholly or partly located on the Balkan Peninsula - Croatia, North Macedonia, Serbia, Romania, Bulgaria, Turkey, Montenegro, Kosovo and Albania. Three of the countries included in the survey are EU members, and the remaining are current EU candidate countries or potential candidates for accession.

Some Notes on the Early Editions of the Du Cange Catalogue (Michel Lequien and Joseph Assemani)

Няколко бележки към ранните издания на Дюканжовия списък (Мишел Лекиен и Йосиф Асемани)

Author(s): Vasilka Tаpkova-Zaimova / Language(s): Bulgarian / Publication Year: 0

Athos Cell "St. Nikolay" in the Skete of Iviron as a Centre for Preparation of the Bulgarian New Martyrdom

Светогорската килия „Св. Николай“ в Иверския скит като центьр за подготовка на българското новомъченичество

Author(s): Konstantinos Nihoritis / Language(s): Bulgarian / Publication Year: 0

Phraseological and phraseologized predicative constructions (observations based on Bulgarian-Russian parallel examples)

Фразеологични и фразеологизирани предикативни конструкции (наблюдения върху българо-руски паралели)

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

Keywords: Bulgarian language; Russian language; phraseology; idioms; constructions

The study examines idioms comprising predicatives and idiomatized predicative constructions as a subtype of the predicative constructions in Bulgarian. Their description is part of a typology of predicative constructions devised as part of an effort to model an ontology of state predicates. The analysis is based on the hypothesis that predicative constructions are lexical units, part of predicative structures, whose features place them on the border between morphology and syntax. These units share specific functions and semantics, and some of them are subject to lexicographic description. Data on predicative structure groups were extracted from various linguistic resources using the classification of predicative constructions in Bulgarian described in Todorova et al. (2021). The subtypes of predicative constructions with phraseological semantics – phraseologized predicative constructions and phraseological predicative constructions – are examined and discussed in light of the Bulgarian-Russian parallel examples.

Art history – a discipline between philosophy and science

Изкуствознанието като философия и наука

Author(s): Galina Dekova / Language(s): Bulgarian / Publication Year: 0

Keywords: art history; philosophy of art; methodology; style

The article traces the development of art history as a discipline that operates on the border between the scientific and the subjective attitude to art. Today, with the term “art” we also indicate a field of syncretism and intersections with many levels of presence and realization in society. The theory of art has accumulated a huge amount of source material and the need for systematization is becoming increasingly apparent. The main trends of the early twentieth century as formalism, the history of the spirit, methods such as iconology and iconography have received a new reading at the intersection with critical theory. Thus, the tone in this discipline, born of the German philosophical tradition, is already set mainly by authors from overseas. The situation is defined as post-postmodern and the attention is focused mainly on the crisis of art history as an independent scientific discipline, caused by a reluctance to understand the real contradictions embedded in it.

System of Diatheses in Bulgarian

Система на диатезите в български

Author(s): Svetla Koeva / Language(s): Bulgarian / Publication Year: 0

Keywords: diathesis; verb alternations; semantic classes of predicates

The current study is based on the model of Igor Melchuk for a formal description of voice, which is transferred to cases in which the verb diatheses result in a propositional change. Such diatheses may be due to a change in the semantic relations of the arguments to the predicate or to a change (reduction) in the number of arguments. We establish the inventory of diatheses with propositional change. Complementary, the verb alternations described by Beth Levin (if they are valid for Bulgarian), as well as the language-specific alternations are checked whether they belong to any of the identified diatheses. The reflection of the alternations at the morphological and syntactic level are described. It is also shown in which cases the diatheses lead to a transformation from a dynamic to a stative eventuality type.

Latin Idioms with an Onomastic Component in a Linguo-Culturological Context

Латински фразеологизми с ономастичен компонент в лингво-културологичен аспект

Author(s): Pepa Lungarova / Language(s): English,Bulgarian / Publication Year: 0

Keywords: phraseological unit; onomastic component; anthroponyms; toponyms; antonomasia; concept; cultural-linguistic aspect

The present paper explores the phraseological meaning and linguistic-cultural aspects of the latin phraseological units, so called “”flying thoughts”, containing onomastic component. The material was selected from “Dictionary of the Latin flying thoughts” (1982), edited by N. Babichev and J. Borovskij. The attention is paid to the semantic of phraseologisms, to different approaches of their synchronic and diachronic description, and to cultural specificity. Reflecting the nature of the Roman conception of the world and the human relationships phraseological units proceed from the subjective human experience. Proper names are linguistic items fulfilling a referential function. The proper names in phraseological units are of great importance in communication where they are signs of cultural, linguistic, geographical, ethnic and social identity.

HIGHER EDUCATION IN ACCOUNTING: HELPING FOR (AS AN AID TO) PROFESSIONAL JUDGEMENT

ВИСШЕТО ОБРАЗОВАНИЕ ПО СЧЕТОВОДСТВО В ПОМОЩ НА ПРОФЕСИОНАЛНОТО ОТСЪЖДАНЕ

Author(s): Fanya Filipova / Language(s): Bulgarian / Publication Year: 0

Keywords: professional judgement; professional scepticism; professional estimates; accounting estimates; principle based accounting standards; IAS 1; IAS 8; ISA 200

The term "professional judgement" is presented in current accounting and auditing legislation, but is not sufficiently well defined. The purpose of this paper is, based on the existing understanding of the essence, components and purpose of professional judgement, to present the author's view of the possibility of teaching in the field of higher education in accounting, auditing, finance, of knowledge and skills that are a constructive basis for future adequate and justified professional judgments. The research aims to discuss the nature, components and steps (stages) of making high quality professional judgments. The need for training accounting students in the direction of forming foundations of competencies and skills for formulation of correct professional judgments is also discussed.

The precautionary principle in European administrative law

Предохранителният принцип в европейското административно право

Author(s): Konstantin Pehlivanov / Language(s): Bulgarian / Publication Year: 0

Keywords: precautionary principle; Administrative law; European law

The precautionary principle in European administrative law made its way into European law. It was used to attack both acts of Community institutions, as well as acts of institutions of member states. Detailed regulation of the criteria and procedures according to which it will apply is needed, so that the rights of the interested parties be properly protected.

Problems of gender discrimination protection in the legislation of the Republic of Bulgaria

Проблеми на защитата от полова дискриминация в законодателството на Република България

Author(s): Ivan Georgiev / Language(s): Bulgarian / Publication Year: 0

Keywords: gender discrimination; gender protection; discrimination legislation

This review follows the historical development and nature of gender discrimination as well as the anti-discrimination legislation. It presents the perspectives and suggestions for improving gender discrimination legislation.