Регіональні особливості проведення податкових реформ у Російській імперії середини XIX – початку XX століття

Author(s): Svitlana Orlyk / Language(s): Ukrainian / Issue: 24/2013

The article puts a light on the features of the financial politics of the government of the Russian Empire in the middle of XIX – the beginning of XX century , which was caused of the multinational character of the state. Determined the complex of the regional political and economical problems, which were influencing on the forming of the empire tax policy in the individual national outskirts. We pay attention on the regional features of the taxation of the real estate in Ukrainian, Belarusian, Lithuanian, Baltic and Polish provinces. The evolution of the fiscal system is investigated. It was grounded on the transition from the fold system of taxation to the accountant one. This transition of the tax system was first applied in the provinces of the kingdom of Poland. It is shown, that the level of taxation of the real estate in Ukrainian, Byelorussian and Baltic regions didn’t have a special features. While in the Kingdom of Poland the over high level of state taxation was observed. The highest level of taxation among other regions mainly was caused because of high tax rates on real estate. It is also confirms the existence of an uneven and discriminatory approach of the imperial legislation concerning some of the borderlands . The statements to the imperial government on a fair and equal distribution of the taxation to all of regions of the empire were only in declarative nature.In addition , the tax mechanism was widely used to determine the relationship between the national government and the surrounding area , depending on the prevailing political situation.

Регістри, форми обліку та комп’ютерно-комунікаційні технології

Author(s): Volodymyr Muravskyi / Language(s): Ukrainian / Issue: 32/2017

One of the important prerequisites for a rational accounting organization is the application of the most effective, progressive accounting form in the implementation of computer and communication technology. The theoretical and methodological aspects of constructing an accounting form as a system of registers are proposed. It was determined that an accounting registers is not appropriate to compare with software algorithms and database accounts.The main aim is to substantiate the modern form of accounting and accounting registers with computer and communication technology using as a set of algorithms for processing accounting information from the documenting to reflection in the reporting; specialized software, which varies greatly depending on developers, industry and business; database that can be used to create arbitrary form and filling registers; communication channels that combine the accounting system with all the participants in the information process at the enterprise. Methods of analysis and synthesis used to structure the substantive research-based identification and formalization of professional definitions of «accounting register» and «accounting form».Distinguished computer based accounting form proposed by scientists in Ukraine, conducted comparative analysis are highlighted strengths and weaknesses. It is concluded that there is no such thing as «automated form of accounting» because any system automating accounting processes ensure the availability of registers that are unique journal-order, memorial warrant and other forms of accounting. The appearance of the computer-communication based accounting form is grounded by the objective factors of the information society; key features of this form are determined.

РЕД БЕЗ ДЪРЖАВА

Author(s): Pencho D. Penchev / Language(s): Bulgarian / Issue: 3/2020

There are many examples of the existence of order without the state. Among them are the Bogomil municipalities in the middle Ages, pirates, the so-called Wild West in America, etc. Here we will briefly present some more or less successful stateless structures. Their history will help answer the questions: is order without a state possible and are anarcho-capitalists crazy?

Редакционни политики във време на банкова криза

Случаят КТБ или развод в семейството

Author(s): Asya Asenova / Language(s): Bulgarian / Issue: 7/2017

The paper analyses the role of financial reporters in the presentation and analysis of economic information. The case with the bankruptcy of Corporate Commercial Bank which started in 2014 and has remained unsolved up to the present moment has been studied. The focus is on the misuse of state and corporate authorities which impede media freedom. The paper does not exhaust the topic; it rather dwells on the results from the manipulative impact of the triangle power-media-money.

РЕДЕВЕЛОПМЕНТ ПРОМЫШЛЕННЫХ ТЕРРИТОРИЙ МЕГАПОЛИСА (НА ПРИМЕРЕ САНКТ-ПЕТЕРБУРГА)

Author(s): Sergey Maksimov,Irina A. Bachurinskaya / Language(s): Russian / Publication Year: 0

The article deals with the issues of redevelopment of industrial areas of the megalopolis on the example of the "gray belt" of St. Petersburg. The historical and problematic aspects of the formation of the "gray belt" of St. Petersburg are presented and the main barriers preventing the renovation of these territories are identified.

РЕЗУЛТАТИ ОТ НАДНАЦИОНАЛНИТЕ УСИЛИЯ ЗА ЗАСИЛВАНЕ НА ФИСКАЛНАТА ДЕЦЕНТРАЛИЗАЦИЯ В ЕВРОПЕЙСКИЯ СЪЮЗ

Author(s): Nikolay Patonov / Language(s): Bulgarian / Issue: 3/2011

The paper aims to analyze different dimensions of the state governance’s decentralization in EU and the role of fiscal decentralization in this process. The empirical analysis focuses on the relationship between fiscal decentralization and economic growth in the EU (27). The regression results support the conventional understanding among scientists and politicians for positive influence of the fiscal decentralization on economic growth.

Резултати от приложение на web-базирани образователни ресурси за формиране на здравни компетентности в обучението по биология и здравно образование в VII клас

Author(s): Margarita Panayotova,Zlatka Vakleva,Monika Teneva,Dimo Penkov,Svetoslav Karamfilov / Language(s): Bulgarian / Issue: 2/2020

The article analyzes the results of experimentally verified methodical model for the application of web-based educational resources for the formation of health competencies in teaching biology and health education in the 7th grade. Processing and analysis of the results were made using the procedural model BLUP (Best Linear Unbiased Prediction), which has not been applied so far in educational research. The subject were children from basic school with a high level of interest and achievement in natural sciences. The obtained results (in-between averages) indicate that the system “teacher – health knowledge” reliably affects the differences in performance of the “difference in gender – teacher – skills”, at that – in favor of girls. The “teacher – health knowledge” system affects the differences in performance of the “difference in gender – web – knowledge” but in favor of boys. High positive correlation was reported between the results obtained in health knowledge and skills in the using of teaching traditional methods (teacher).

Резултати от проведено анкетно проучване относно ролята на БВП за изпълнение задачите на Лисабонската стратегия

Author(s): Ognian Markov,Todor Todorov / Language(s): Bulgarian / Issue: 05/2010

GDP is the most important synthetic macroeconomic indicator, characterizing the effectiveness of the economic system’s functioning. GDP is strongly dependent on the productivity and the economic competitiveness. From this point of view any research of the GDP is a question of present interest and it is an expression of the desire to make some contribution to the Bulgarian nation’s ambition to be an equal partner in the European and the World institutions. We will try, on the basis of the research results, to outlay the priority aspects, which should be the basic aim of the Government authorities in the country in order to achieve evident positive turning point in the growth rate of GDP, as the basic aim is to increase these growth rates in order to gain on the European standards.

Результативность государственной поддержки обрабатывающей промышленности в индустриальных регионах РФ

Author(s): Grigoriy Korovin / Language(s): Russian / Issue: 4/2021

The Russian manufacturing sector is concentrated in regions considered as potential centres of technological development, productivity growth and long-term export opportunities. Realization of this potential requires the timely implementation of effective support measures. Using relevant statistics, the study aims to analyse how budget subsidies affect the dynamic and structural aspects of the development of Russian industrial regions. The research methodology is based on assessing the total budgetary cost of government support and correlating it with regional industrial indicators. To this end, data from the Treasury of Russia, statistical indicators, industry databases and target indicators were examined. The study revealed that government subsidies not always positively affect the industry target parameters, even distorting market mechanisms. In general, the implementation of state programmes in Russia has led to an increase in export volumes, costs for innovative activities and labour productivity with stable employment in industry. However, in industrial regions, an increase in the share of the manufacturing sector does not cause an increase in economic growth. In addition, fixed capital investment in the manufacturing sector is lower in these regions. A sharp increase in the number of high performance employees due to the implementation of support measures was observed in Russia and individual industrial regions. In terms of innovative activity, the number of patent applications in industrial regions is significantly lower than the national average. The efficiency of industry support measures in the Russian Federation can be re-evaluated based on the obtained results. Future research will focus on further detailing the budgetary cost of government support and assessing its long-term results.

Резюмета

Author(s): Author Not Specified / Language(s): English,Bulgarian / Issue: 01+02/2010

Реиндустриализацията в Европейския съюз и структурните изменения в българската индустрия

Author(s): Iskra Hristova-Balkanska / Language(s): Bulgarian / Publication Year: 0

The direction towards EU reindustrialization is a result of the structural changes in European industry that are driven by profound changes in economic, social and information technology fields in Europe and in the world. The article clarifies some of the main reasons for reducing the share of the industry in the developed EU economies, the essence of reindustrialization in Europe and in Bulgaria.

Реинженеринг на бизнеса чрез финансови иновации

Author(s): Katerina Voicheska / Language(s): Bulgarian / Issue: 3/2012

The paper studies the literature on financial innovations from point of view of the business. The recent financial indignation set out the question whether the innovative financial market instruments are long-term profitable enough. The issue however is not what is their quantity but what they are used for and whether on their purpose. The principle tasks to the experts today are first to filter the toxic from healthy attractive innovative market instruments, then to reach a symbiosis between financial and technological innovations, and last but not least to evaluate the influence of the specific types of financial innovations dominating in each stage of the technological cycle for optimal distribution of the resources in the economy and restoring the business.

Реинженеринг на комуникативни политики за китайски туристи в България

Author(s): Yana Shishkova / Language(s): Bulgarian / Issue: 1/2020

This article examines the reengineering of communication policies for Chinese tourists in Bulgaria, covering factors related to economic realities and typological similarities from antiquity. The survey shows that a policy should be devised according to the profile and opportunities of tourists, their profession and preferences. A number of areas are emerging in which further research should be conducted on how to respond to expectations and demands, and a model for continuous improvement of communication policies is proposed.

Реинженерингови системи и модели за интернационализация на индустриалните организации

Author(s): Bojidar Hadjiev / Language(s): Bulgarian / Issue: 2/2010

This study describes a complex theoretical analysis of basic internationalization’s theories in the light of complex reengineering and theoretical and practical problems and mechanisms are considered. In the interdependence with the reengineering framework for industrial organizations’ internationalization there are formulated and considered: globalization’s and world economy’s ingredients; the basic accents of international processes development; corporations interaction and the management value system’ s role of VID; the matrix of the basic integration forms and localization level in BHI and algorithm for development of TNK and HI; reengineering model for integration processes’ management; reengineering system for IO’ internationalization; the KR concept of internationalization. The study also describes the basic reasons for lag behind integration of the Bulgarian economy and Bulgarian IO in the world economy and respectively, there are made out of conclusions and recommendations.

РЕЙТИНГОВА СИСТЕМА ЗА ОЦЕНКА НА ОБЩИНСКИТЕ ФИНАНСИ

Author(s): Angel Angelov,Marin Marinov,Sergei Radukanov,Mariela Zagorska,Petya Parapinska / Language(s): Bulgarian / Issue: 12/2010

The present study puts the accent on the public sector within the system of the national economy, the territory and administrative division of the European and world countries and the analysis of the financial parameters of the budgets of the Bulgarian municipalities. Based on empirical data, it makes a comparative analysis of the social and economic management of the local fiscal units of Pleven and Lovech districts. Each of them is rated by the expert valuation method.

РЕЙТИНГОВАТА СИСТЕМА В ОБУЧЕНИЕТО НА СТУДЕНТИТЕ ОТ СПЕЦИАЛНОСТ „ТУРИЗЪМ”

Author(s): Akulina Stefanova / Language(s): Bulgarian / Issue: 2/2009

In the essence of education and training themselves, it has been imposed by the different disciplines the students to learn, to know, to achieve skills and abilities to do something. And the teacher is the one who should evaluate. There are quite often cases when the teacher’s evaluation does not correspond to the student’s self-evaluation. In the teacher training faculties, the students are obliged to receive training also of how to evaluate and which are the main criteria and indicators for building up of an evaluation. The students who become graduates of the “tourism” major are often met with the necessity to assess, evaluate and select persons applying for job positions. Therefore, alongside with the knowledge of several languages and the good communication and computer skills, the control and evaluation abilities appear to be a major precondition for carrying out of modern labour performance and management forms for the tourism business. And through the use of rating methodology these abilities are improved and upgraded, and the evaluation itself becomes more and more objective.

Рейтинговая оценка качества жизни в российских регионах.

Author(s): Sergey Valentinovich Kuznetsov,Yuliya Rastova,Miron Rastov / Language(s): Russian / Issue: 1/2017

In the article, the authors consider the quality of life as an objective and its indicators as the criteria for evaluating the effectiveness of balanced spatial development. The problem of measuring the quality of life has a complex and integrated nature, therefore, we should develop the practice of ratings in its spatial comparisons. The article demonstrates the possibility of using the rating lists of the quality of life of Russian regions by the rating agency “RIA Rating” for 2013–2015 as an information tool for the analysis of the efficiency and effectiveness of the public development of the regional administration. The authors have concluded that with a consecutive growth of an average value of the integrated rating index of quality of life, the different ways of assessing the degree of differentiation of the regions according to the quality of life provide conflicting results. It is necessary to pay attention not so much to ranging and grading of regions as to their classification depending on to the nature of typical problems. Therefore, the rating scale is structured on the basis of the “problematic principle of regional grouping”. The authors have proposed the method of the gradation of the rating scale, allowing to take into account the direction of change of the region’s position in the ranking. The relevance of the rating as a key information tool to reduce the regional differentiation of the life quality of the population among the regulatory bodies and civil society will increase if: it is also used for other subnational entities of the Russian Federation; there is the use of econometric and computational capabilities of high-tech software systems for a posteriori analysis and models for strategic forecasting of the rankings; there is the search of a synergistic effect from a variety of estimates of the degree of spatial development.

Рейтингові системи ранжування вищих навчальних закладів: українські та світові методики

Author(s): Ilona Tsarenko / Language(s): Ukrainian / Issue: 26/2014

The main aim of this article is to analyze the methodology of ranking of the higher education institutions by using the international and Ukrainian rating systems. The article describes the conceptual bases of methodology of the realization the ranking of higher education institutions according to Ukrainian and international rating systems. The influence of rating systems on the behavior of applicants in choosing the higher education institution are uncovered. The methodologies of Ukrainian rankings are analyzed, the most popular of them are selected, the leaders of national ratings are represented. The methodologies of the international ranking of the higher education institutions universities and the position of Ukrainian universities in them are distinguished. Additionally, the new multivariate rating system as U-Multirank is explored. It was proved, that the rating "TOP-200 Ukraine" highlights the actual indicators such as the number of teachers, foreign students and others, while the rating of "Compass reflects an assessment of the higher education institution by the graduates and employers in terms of conformity of the level of educational services to the needs of the labor market, that is more objective assessment. Moreover, it was defined, that the unifying the indicators for international methods are: the number of articles. which are published in relevant international journals; the level of citation and also the share of the foreign students and teachers.

РЕКЛАМАТА В ИНСТРУМЕНТАРИУМА НА ИНТЕГРИРАНИТЕ МАРКЕТИНГОВИ КОМУНИКАЦИИ ЗА ИЗГРАЖДАНЕ НА БРАНД

Author(s): Steliana Vasileva / Language(s): Bulgarian / Publication Year: 0

Advertising, as an element of the Integrated Marketing Communications (IMC), deals with the question how companies can attract the attention of potential customers toward the brand, how to inform, persuade and motivate consumers in order to make a purchase. The purpose of advertising is to achieve an effective outcome as a result of its impact on the general public

РЕКЛАМИРАНЕТО В ИНТЕРНЕТ – БЪДЕЩЕТО Е СЕГА, АКО ИМА БЪДЕЩЕ

Author(s): Velin Stefanov Stanev / Language(s): Bulgarian / Issue: VIII/2014

This paper is а part of the monograph, which explores advertising in postmodern, mass-cultural society and internet advertising. But while most scientific texts (with similar feature) most often describe the online advertising methods and their technological aspects, this one is dedicated to the often "forgotten" features of the Internet as a channel of advertising communication and attempts to formulate some important questions about the future of mass-communication in the era of Internet like (for example) the power of advertising and over advertising on the network.