Пътища на образованието. Колаж от студенстки есета по конкурса на сп. Критика и хуманизъм
Collage of Elitza Stanoeva based on student essays from the journal competition
More...We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.
Collage of Elitza Stanoeva based on student essays from the journal competition
More...
Research literacy is a set of rules and information, the ignorance or disregard of which would make impossible the realization of a successful scientifi c career. This article offers a description and analysis of various issues concerning research literacy. A description is given of the world system for abstracting, indexing and evaluation: its fi rst level embraces primary research journals and the second level is built by secondary research sources where the same primary research journals are presented as well. The article describes both the Hirsch Index and the research effi ciency factor by which the scientifi c excellence of an individual researcher could be assessed. A system for a quantitative evaluation of research competency of scientifi c organizations is proposed.
More...
The paper represents the authors’ pilot test of a method for cost benefi t analysis of higher education. For Bulgaria, this is an innovative approach but it is widespread in scientifi c research in Europe. The authors explain the basics of the method and highlight its advantages for the evaluation of non-profi t organizations and public administration vis-à-vis the traditional cost benefi t analysis. The Data Envelopment Analysis (DEA) is applied to 33 publicly funded universities in Bulgaria. An overall assessment of the public spending on universities is made together with an evaluation of the quality of their research. The pilot experiment includes also differential modes of fi nancing different professional fi elds in higher education. The paper illustrates the broad possibilities for using this method of analysis in support of the decision making process and development of successful teaching and research in the Bulgarian universities.
More...
The essay is a free attempt for a refl ection on the Chinese university education. Since I spent two years as a lecturer of Bulgarian language, culture and literature in a prestigious Chinese university, here I share my personal impressions and somewhat negative experience of this either backward or very different educational system which is based on learning by heart and mechanical reproduction of already dated data. In this, I rely also on information provided by my MA student there who worked on the comparison between the Bulgarian and Chinese educational systems. For me, it was obvious that the Chinese youths feel unhappy with their system because of its examoriented high-school education and its frailty as an up-to-date university effi ciency.
More...
The emphasis of this paper is placed on the issue of responsibility and hence, it is not intended to be a detailed overview and analysis of the debates on and the amendments in the “new” law on the Development of the Academic Staff of 2010, which replaced the Academic Degrees and Titles Act. Of major interest for this paper are two issues that contain key aspects of the reform: What happens with the academic staff when political control is lifted? What happens with the academic staff when the system in charge of its development becomes decentralized? My thesis is that political control in itself does not relieve scholars from any responsibility for their actions related to the “development of the academic staff”; yet, the existence of political control allows for the degradation of responsibility as a value. The abolition of political control in itself does not restore the value of responsibility; in the lack of non-academic control, the unrestored value of responsibility could lead to “academic” arbitrary rule.
More...
Interview with Diana Mishkova by Elitza Stanoeva
More...
Semantic web of Todor Hristov of student essays from the journal competition
More...
In this paper, I develop the argument that Humboldt’s principle of the unity of teaching and research should be seen as a foundational norm of the contemporary university. Only teaching that is understood as inclusion of students in guided research practices could cultivate analytical and argumentative abilities, which are crucial for all academic professions. However, the way in which the Bologna reform has been implemented in the representative case of Germany works against the unity of teaching and research. That is why I conclude the paper with a plea for a reform of the Bologna reform.
More...
This paper argues that tensions between mass access and quality of higher education (usually resolved in favor of the former) are at the roots of the problems currently faced by the Italian universities. Once de facto reserved to relatively small elite selected on the basis of social privilege, they were open to ever larger strata of the population since the 1960s when Italy started its brusque and uneven modernization process. The way the new “mass university” was created, however, ended up degrading the overall quality of Italian higher education since no measures were taken to safeguard standards of quality once guaranteed by the limited dimensions of the whole system. Only recently, some steps have been taken in the opposite direction, mainly with the latest reform of 2010 whose outcome however remains to be seen.
More...
The paper examines the current situation of Bulgarian higher education and particularly the role of accreditation and the new university ranking system. It discusses the recently proposed new accreditation criteria and the adopted amendments to the Higher Education Act. The author accepts the funding principle of the last ten years, according to which the state subsidy of a university depends on the number of students enrolled, but argues that it must also depend on the quality of education. The paper defends the view that the quality of education should continue to be assessed by the National Evaluation and Accreditation Agency and this assessment should be used for the purposes of subsidy distribution, whereas the results of the ranking system should serve only as a tool guiding users’ choices.
More...
Presenting reliable environmental and social information in external reports is a very important issue. It allows companies to build transparent and trust-based relationships with their stakeholders, and thus to improve competitiveness in the changeable market. Taking the above into consideration, the aim of this paper is to show some ways of presenting social responsibility information in corporate external reporting and proposals to include these aspects in the integrated report.
More...
According to law regulations environment and social data can be presented in the Report of the Management Board on operations. The analysis of this report in chosen Polish public companies in energy sector confirms that the reporting level of given issues is different among companies. Some companies prepared the separate part concerning social responsibility but presented activities were not always connected with a company’s strategy given companies did not inform about additional CSR reports. Moreover technical elements of the reports make it impossible to use the search tools. Due to the varied report structure it limits the utility of this reports as the source of nonfinancial information.
More...
One of the objectives of investor relations is to provide information to investors. According to the modern approach to investor relations, companies should make as many disclosures as possible. Intellectual capital plays an increasingly important role in building competitive advantage of modern companies. Information about intellectual capital is disclosed to a small extent in the financial reporting. Companies, however, may decide to voluntarily disclose information about their intellectual capital. The purpose of this article is to present intellectual capital as a new area of reporting.
More...
The study has two purposes: determining the ratio to ethical standards in the business of employees of accounting department of chosen Tricity enterprises as well as the evaluation of the usefulness of trainings in professional ethics for perceiving of legitimacies introducing such standards. The research was conducted among participants in specialist professional courses in the form of questionnaire. In order to examine the connections between chosen questions a test of the chi-square independence and corrected rate of the contingency C-Pearson were applied. In the course of the questionnaire survey employees of the accounting department indicated replies to appreciate by them the role of ethical standards in business. However, an essential connection of finished trainings in professional ethics for perceptions of the legitimacy of introducing such standards was not detected. Repeating examining among more people perhaps would allow to draw other conclusions.
More...
Globalisation and development of market economy affect the need for connecting business practices with the principles of ethics. Good quality of information generated by accountancy is the reason why people involved in accounting have to act ethically. The purpose of this article is to present, on the basis of the results of empirical studies, risks arising from non-compliance with the rules of ethics in accounting for the sustainable development of the enterprise and security of business transactions. To achieve this objective, the following research methods were used: the study of the specialist literature as well as the analyses of legislation and international research on compliance with ethics and the occurrence of fraud in business in the years 2008-2012.
More...
Social accounting evolved as a scientific discipline in the United States in the 1970s. It underlines the need to inform stakeholders not only about the financial results of the company, but also about the social and environmental consequences of its operations. The paper discusses the development of social accounting in the world and in Poland.
More...
The natural implication of growing importance of sustainable development and Corporate Social Responsibility was the need to develop a system of accounting solutions, which could provide information on the methods and results of the implementation of the above concepts in economic entities. The purpose of this article is to present the origin of the concept of sustainable development and its impact on accounting. The text elaborates on the genesis of the concept of sustainable development and CSR. Further attention is focused on the role of accounting in the implementation of the above-mentioned ideas and highlights the related dilemmas.
More...
This article aims the analysis of the essence of management accounting in socially responsible company. It shows the effect of changes in external reporting on the change in the nature of management accounting and the need for its participation in reporting the results of corporate activities for sustainable development. Based on the author’s attempts to formulate the definition of managerial social responsibility accounting, the role of management accounting in the implementation of Corporate Social Responsibility policy is analyzed. The analysis was conducted using the method of descriptive analysis, with the help of the literature study.
More...
Non-material resources of an enterprise, focused on knowledge and information, constitute the crucial components of its assets, even though they are not presented in accounting system. Their diverse and multifunctional nature results in their impact on an enterprise market value and its market position. The existence of non-material resources depends on many factors, among which the following can be listed, e.g.: macroeconomic and microeconomic factors as well as social and environmental ones. CSR, understood as the concept/idea of the performed operations, represents at the same time the determinant for establishing and creating non-material resources, e.g. reputation and image. Each CSR area, i.e. economic, sociological, ecological and ethical, exerts an impact on the particular components of non-material resources. Emphasis should be placed on the ethical dimension recognized as the beginning of development about social responsibility, which simultaneously refers to all the remaining CSR areas.
More...