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Търговско-правните институти през епохата на Българското възраждане – между традициите и модерността

Author(s): Ivan Roussev / Language(s): Bulgarian Issue: 1/2018

The paper presents the main commercial law institutes and their manifestation on the Bulgarian market in the second and third quarters of the nineteenth century – commercial companies, commercial courts, bankruptcy. They are regulated by the trade legislation and, in this sense, modernity is enshrined in them. Insofar as the modernity is difficult to break through and difficult to place in the oriental conditions of the region, these institutes acquire a specific local appearance that is subject of the analysis in the article. In these structures the modernity is combined with traditional stereotypes. In addition, there are phenomena that are contrary to the law and public morality: corrupt practices, the use of friendly and ties to provide a favorable outcome of a case, seeking legal information and specialized advice through informal contacts, pressure on the members of the trade court. Several key case studies have been considered in the paper and an attempt has been made to formulate hypotheses on the subject, both on the basis of own studies – already published and current, as well as on the basis of recently published contributions, mainly PhD theses. The present study revises the statement in the historiography that laws are adopted in the Ottoman Empire, but they remain “just on a book”, while reforms are formal and imposed “from above”. This statement is not true about the Commercial Law and the commercial law institutes.

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Търговското кредитиране – бариери пред използването му за финансиране на иновации

Author(s): Galia Taseva / Language(s): Bulgarian Issue: 3/2012

Trade credit is one of the traditional sources of firm financing, which keeps its significance in the modern conditions of development of the financial markets and innovations. It is a means of increasing the flexibility and adaptivity of the firms. Its significance as a financial and operative instrument for carrying out the enterprise activity additionally increases in crisis and lowering the access to institutional financing. As an alternative source of financial resource, the trade credit encourages the innovation activity of the enterprises. However, its impact could be opposite as well. The increase of intra-firm debts above certain sizes, particularly of the share of delayed and uncollectable debts becomes a factor, which moves the focus of the management attention from the opportunities of innovative development to insuring liquidity necessary for survival of the firm.

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Търговското предприемачество през епохата на Възраждането: Примерът на братя Пулиеви (1839-1868)

Author(s): Ivaylo Naydenov / Language(s): Bulgarian Issue: 1/2017

In the first part of my paper, I am going to deal with the concepts of entrepreneurship and particularly with commercial entrepreneurship. In the light of all existing theories, I use the paradigm of Israel Kirzner and Mark Casson adopted by some Greek historians such as Maria-Christina Chatziioannou. According to them, the entrepreneur is an agent who earns a profit, buying cheap commodities and selling them at dear prices. In the second part, I deal with the entrepreneurial activity of brothers Hristo, Nikola and Ivan Todorovi Pulievi. They established commercial enterprise with their relative Evlogi Georgiev (1839). A few years later his brother – Hristo Georgiev was also enrolled in the work of the trade house “Pulievi-Georgievi”. From the early 1840s onwards Hristo and Nikola T. Pulievi expanded their network in Ottoman Bulgaria. After the Crimean War (1853-1856) Nikola T. Puliev restricted his activities. Much more intriguing is the case with Ivan Todorov Puliev who lived and worked part-time in Galati and Braila. It is also interesting to note Ivan’s mercantile acumen in terms of his idea about the expansion of Pulievi’s network in Serres. Moreover, he wanted to settle down permanently in this town in order to present the mercantile house “Pulievi-Georgievi” in this region. This idea failed but still it is worth noting because it gives us inquisitive clues about Ivan’s business behavior. In many respects, Pulievi dealt as their Greek colleagues. Of course, there are some important differences. All these things should be discussed because this is the only way of broadening our overall knowledge on the entrepreneurship’s nature.

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Търговското противопоставяне между САЩ и Китай

Author(s): Tsvetomir Marinov / Language(s): Bulgarian Issue: 1/2020

The research paper traces back the emergence, development and the effects of the trade conflict between the USA and China. The paper presents the theoretical preconditions for the conflict and analyses the trade relations between the two countries since the end of the 1970s up to the beginning of September 2019. There are also presented and analyzed the effects of the trade conflict on the economies of the USA and China, on the global production chains and on the investment flows between the two countries.

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Търговци и политика (1886–1889)

Author(s): Milko Palangurski / Language(s): Bulgarian Issue: 1/2016

There's a special role and place for the deputies traders in the Bulgarian political corps. On a local level they are the key players in the political structure and political faces on a regional and national level. In the meantime their role is also of business leaders, political leaders on city and county level, whose funding to institutions and political parties provide personal network to create effective political structures and successful management of election campaigns. The strength of the commercial community in a political formation practically ensures not only its existence but it also guarantees a successful political activity. At the end of the nineteenth century they occupy about 1/3 of all political positions in the parties, parliaments, governments and other elected bodies. This enables them to become the main driving force behind the modernization of the country politically, economically and culturally.

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Търговците в Учредителното народно събрание 1879 г. Опит за социално-политически портрет

Author(s): Milko Palangurski / Language(s): Bulgarian Issue: 1/2017

In 1879, after the Liberation of Bulgaria, the Constituent National Assembly was convened to elaborate the constitution of the country.Among the 230 delegate 97 are tradesman, which makes 42.20% of the assembled. This makes retailers the largest professional group in the constitutional assembly. The traders taking part in the University of National and World Economy are people with a solid education for the time being. It is by no means elitist, but it is at a level that allows them to occupy key positions in the social life of the Bulgarian society – ecclesiastical-national municipalities, church activities, creation and development of educational institutions and their modernization and Europeanization. Their role in creating the Libraries Network,publishing and distributing books and textbooks and maintaining the national newspaper network is enormous. They have gained some political experience in the Ottoman Empire, as logically this happens in the three main spheres – local self-government, which is the result of the reform of the Empire, the struggle for a national church – a movement that engages all intelligent forces and third, through participation, financing, and influencing the revolutionary flow. Without being a driving force in the debates at the Constituent Assembly, they occupy positions that sets the tone for the liberal model of governance imposed for the next seven decades.

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Търговците и чифлиците – аграрните дилеми на Димитър Бракалов през 60-те – 70-те години на XIX век

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Търговците и чифлиците – аграрните дилеми на Димитър Бракалов през 60-те – 70-те години на XIX век

Author(s): Nikolay TODOROV,Petar Dobrev / Language(s): Bulgarian Issue: 1/2022

The present research was provoked by an extremely interesting correspondence between two Bulgarian merchants, Dimitar Brakalov and Hristo Tapchilestov, entirely dedicated to the leasing, management and organization of production in several çiftliks in the Burgas region, on the Black Sea coast. The documents span from the 1860s to the 1870s and are stored in the Bulgarian Historical Archive of the National Library "St. St. Cyril and Methodius". There are a total of 72 letters with the main addressees – Hristo Tapchilestov and Nikola Tapchilestov. Our paper dwells in more detail on the history of the çiftliks in question – in the villages of Atanasköy and Keleshköy. The information from the letters was correlated to data extracted from two types of Ottoman archives, which are particularly valuable for the reconstruction of the Ottoman economy in the 19th century – the temettuat and nüfus defters. Thanks to these documents, the complete reconstruction of the structure of the çiftliks was possible: quantity of crops, yields, employment of seasonal workers, but also the amount of owned land, farm animals, taxes paid, total annual yield etc. The economic networks that were built around the çiftliks is also outlined. Judging from the data, the estates were quite profitable, strived for capitalist modernization and paid decent wages to the hired labour force. Our archival work showed that the çiftliks Atanasköy and Keleshköy were originally owned by high-ranking representatives of the Tanzimat political elite, but also direct relatives of the ruling sultans – Mahmud II and Abdulmejid I. This shows that large estates were considered a profitable investment by the Muslim elite at the time, but also by rich Christian merchants like Brakalov, who started leasing the çiftliks in the 1860s. The researched estates continued to be profitable even after the separation of Bulgaria from the Ottoman Empire in 1878, when Brakalov became their owner, showing the durability of the çiftlik phenomenon.

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Тържествено слово по случай годишнината от откриването на висшето училище

Author(s): Neno Pavlov / Language(s): Bulgarian Issue: 6/2006

70-YEAR ANNIVERSARY OF D. A. TSENOV ACADEMY OF ECONOMICS - Тържествено слово по случай годишнината от откриването на висшето училище

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Търновската конституция – собственост, финанси, икономика

Author(s): Milko Palangurski / Language(s): Bulgarian Issue: 1/2018

The 1879 Constitution of Turnovo gives liberal direction to the economic development of Bulgaria. The constitutional text proclaims equality of ownership and its inviolability. Citizens are not limited in their right to economic initiative and association. The state regulates taxation and the allocation of budget funds using the modern European practices. The economic backwardness has pushed the country's political elite to create and speed up the modernization process through a system of economic ministries.

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Търновският предприемач Никола хаджи Славчев

Author(s): Svetla Atanasova / Language(s): Bulgarian Issue: 1/2021

The professional biography of Nikola Hadzhi Slavchev – one of the pioneers of the brewing industry in our country is the embodiment of the life maxim that success begins with a fresh start. However, the guarantees for this are rooted in the leadership qualities of the entrepreneur – measured risk, effective solutions for the production and marketing, and a clear vision for the future. The well-educated Nikola h. Slavchev, a school alumnus of Robert College in Constantinople and the Military School in Sofia, changed his life in 1892, taking responsibility for his father’s heritage. Initially, the Hadzhi Slavchevi brothers in partnership with Ivan Halachev established a general partnership for the production and trading of beer. In 1906 the partnership was broken down. The crisis was solved by Nikola hadzhi Slavchev. He gathered the assets and liabilities of the company, invested his capital in the establishment of a limited company “Nikola Hadzhi Slavchev”. As an unlimitedly responsible member, he lead thoughtfully the brewing company until 1923. During the Balkan wars and the World War I (1912–1918), the production and consumption of beer increased enormously and the factory in Turnovo town became one of the most sought-after partners. In parallel with this activity Nikola h. Slavchev was a concessionaire of the coal mine “LEV” in the region of Tryavna. He made the first attempts to create a housing fund for his workers. Donation was not alien to him either. During his lifetime, he established a trustee fund for the education of poor children and support for cultural and educational institutions.

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Търсене и предлагане на НИРД в бизнес и държавен сектори в България

Author(s): Rossitsa Chobanova / Language(s): Bulgarian Issue: 3/2014

The study discusses the problem of determining the levels and trends in supply and demand for research and development (R&D) in Bulgaria as a problem of the modern market development of the knowledge economy. To solve this problem an own approach of positioning indicators for R&D as indicators of demand and supply in general and by institutional sectors is applied. The results achieved prove that the supply and demand for R&D in the government and the business sectors are still low and lagging behind the observed period 2000-2011/2012, despite the sharp increase in funding for these activities from abroad after 2010. The paper brings arguments that the latter is accompanied by a reduction in funding from the state and business, leading to a significant change in the supply of R&D – now mainly business has the resources for them. At the same time there is an increase of the imbalance between financing R&D and their results by institutional sectors. The conclusion is that this imbalance and the low level associated with suggest radical change in science and innovation policy. Some parameters of this change are set.

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Търсене и предлагане на обществен превоз на пътници в градска среда

Author(s): Iliya Gatovski / Language(s): Bulgarian Issue: 3/2021

The report examines factors influencing the demand and supply of transport services in urban environments. The emphasis is on the development of public transport in Sofia, its modernization and sustainable development. Data on the passenger flow and mileage of the various operators until 2019 are displayed. An analysis of the structure of the rolling stock that serves the public transport in Sofia is made, according to various indicators.

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Търсене на работна сила на местни пазари на труда

Author(s): Georgi Shopov / Language(s): Bulgarian Issue: 5/2003

This paper presents some of the findings of a recently conducted survey on the state and the future development prospects of labour markets in the municipalities of the towns of Vratsa and Montana. The possibilities and attitudes of employers in both municipalities with regard to creating and sustaining jobs, as well as their potential to provide professional training and retraining to the workforce they have recruited or are planning to recruit are analyzed and assessed.

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Търсене на товарни превози – фактори и подходи за изследване

Author(s): Christina Nikolova / Language(s): Bulgarian Issue: 3/2021

At the national level, there is no thorough and comprehensive study of freight demand and the factors that influencing it. This is actually the main objective of the study – to fill this gap in research on the subject and to define and analyse the various factors influencing freight demand by identifying a system of demand determinants that can be analysed regularly and which allows forecasting changes in freight volumes over certain periods of time.The research methods used in the research include elements of literature review, retrospective analysis, comparative and meaningful analysis and generalised ideas for systematising the main factors influencing the freight transport dеmand. The results of the survey are summaries and analyses that provide a basis for empirical research, analysis and forcasting of the demand for freight transport in the country.

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Тютюнът в стопанските инициативи на Христо и Евлоги Георгиеви

Author(s): Valentin Kitanov / Language(s): Bulgarian Issue: 1/2022

Tobacco penetrated the territory of the Balkans at the end of the 16th and the beginning of the 17th century, and over time it became the main livelihood for a considerable part of the population, as well as an important commercial product with a significant contribution to both, the tax system and the financial situation of those involved in its production and trade. The high increase in the use of tobacco products in the 19th century had commercial and cultural motives. As a result, tobacco production areas were expanding and the demand for tobacco on the domestic and export market was rising. From the second quarter, and especially from the middle of the 19th century on, more and more wealthy Bulgarians established a position in the tobacco sector through the production, trade or purchase of tax revenues. Part of this group, from the first half of the 1950s on, were Christo and Evlogi Georgiev. The purpose of the present study is to reveal for the first time the place of tobacco in the economic enterprises of the Georgiev brothers. It aims to outline the rationale behind their decision to venture in this economic sphere, as well as to trace the hurdles and dilemmas they faced. Correspondence from the 50s–60s of the 19th century between entrepreneurs and the two brothers reveals in detail various issues related to the trade or cultivation of tobacco. Tobacco was present for a much longer time in the Georgiev brothers’ commercial enterprises – from the first half of the 1950s to the period of war between Russia and the Ottoman Empire in 1877–1878. In addition, Christo and Evlogi Georgiev sought to increase the quantity of traded tobacco through attempts of own production on the territory of Wallachia, which was not characteristic of their economic profile until the mid-1960s and was a supplement to other large-scale productions. With their involvement in the production and trade of tobacco during the period from the beginning of the 50s till the end of the 70s of the 19th century, the Georgiev brothers became part of the generation that established positions in the tobacco sphere. Regardless of the difficulties and dilemmas they often faced, they provided the crucial solid historical basis needed for the establishment of tobacco as an essential element, both, in the economic mentality of the following generations and in the economic infrastructure of the Bulgarian state from the end of the 19th and the beginning of the 20th century.

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Тютюнът и предприемаческият усет на Русчо Вълков Миркович. Щрихи от българската стопанска действителност в края на 80-те и през 90-те години на ХІХ в.

Author(s): Valentin Kitanov / Language(s): Bulgarian Issue: 1/2021

Ruscho Vulkov Mirkovich was a typical representative of the modern Bul-garian economic elite formed during the Bulgarian Revival. His long and successful com-mercial biography is a convincing testimony to the deep and lasting economic and social changes that occurred in the nineteenth century, which are characteristic not only of his hometown Sliven, but also of the entire Bulgarian national territory. The professional experience he gained for over four decades in the field of trade with aba garment, wool, foreign merchandise, salt, foods, and other goods, allowed him to maintain a very high rate of commercial activity, particularly after 1878 at a number of market centres such as Sliven, Constantinople, Yambol, Burgas, and Straldzha. The well-known Sliven entre-preneur was fully committed to his trade endeavours and at the same time he was an active public figure – something typical for that period. After 1887, although of his re-spectable age, he turned to the field of tobacco, becoming a pioneer of one of the most successful industries in the Bulgarian commercial development by founding a tobacco factory in Yambol through the joint-stock company R. V. Mirkovich & Co. The available documents in the Bulgarian archives allow us to conclude that Ru-scho Mirkovich’s decision to engage with the tobacco industry was a carefully consid-ered step. He had the approval of his partners and attracted skilled experts to ensure the smooth running of the tobacco factory. The company was part of Yambol’s eco-nomic infrastructure from the late 1880s and throughout the 1890s. The present study focuses specifically on this aspect of Ruscho Vulkov Mirkovich’s active work as evi-dence of entrepreneurial sense and adaptability in the conditions of the dynamically changing economic reality of post-liberation Bulgaria.

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У МЕЂУНАРОДНОЈ ГОДИНИ МИКРО-КРЕДИТА: РУРАЛНИ СЕКТОР И МИКРО-ФИНАНСИРАЊЕ У СРБИЈИ

Author(s): Milica Milivojević,Jasmina Glišović-Mezieras / Language(s): Serbian Issue: 03/2005

For the United Nations the most important goal of the 21st century is elimination of poverty. Three quarter of the poor in the world live in rural areas. In Serbia, poverty rate is the highest in south-east Serbia, especially in rural areas. Many studies done around the world have proved that micro-finance presents one of the ways to fight against poverty. Microfinance programs are made for the poor, as well for all that are excluded from the financial system. Methodologies applied by microfinance institutions, could be also used in the traditional finance programs. Micro Development Fund is an example of organization that directs almost half of its portfolio to rural areas.

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Убеждаващото въздействие при продажбите

Author(s): Chavdar Christov / Language(s): Bulgarian Issue: 2/2009

The persuasive impact is one of the most important communication instruments in the marketing mix, which is revealed especially in the sales. It is directed mostly to the consumer of goods and services for reaching an agreement for purchase. Its goal is to sell them most successfully. At the same time it requires good knowledge of the social-psychological regularities, which drive people to give consumer agreement. The persuasive impact in this area is formalized in the use of different techniques, which have imposed in the practice with their effectiveness. Knowing them and applying them gives good marketing results but also sets the question of the ethics of the relative approaches.

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УВОДНИ ДУМИ

Author(s): Alexander Valkov / Language(s): Bulgarian Issue: 2/2022

Introductory words about governance and health policies.

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Увођење и примена квалитета контроле ревизије

Author(s): Dobrica Vesić,Pero Petrović / Language(s): Serbian Issue: 45-46/2013

Public oversight of doing business is an important element to ensure confidence in the audit function. With the development of capital markets in the EU, particularly its rapid expansion, the European Commission and the European group formed for supervising audits. Quality control of audit has to reduce the risk of unreliable audits which provides better and more objective financial reporting and increases stakeholders’ certainty in the capital market. Audit quality control is achieved at two levels as internal and external control. An audit of financial statements is to enable verification of information in the financial statements, eliminate doubt its accuracy, prevent the deterioration of the financial reporting system and increase confidence in the addressee’s financial statements. The contribution provides a review of the financial reporting can only be expected if the quality audit conducted. Therefore, the provision of high quality audits of interest to professional organizations and the imperative of accounting and auditing profession. It is concluded that auditors provide quality service to their stakeholders if they submit a report that is independent, reliable and based on appropriate audit evidence. This paper explains the mechanisms of internal and external quality audits in order to increase the confidence of users of financial information, and, in particular, point out the regulatory framework for the provision of audit quality control in the European Union to adopt and Serbia, in the further process of integration.

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