Негативното влияние на тежките административно–наказателни санкции и неадекватното стимулиране на безработицата за развитието на малкия и среден бизнес в България

Author(s): Kiril Chalakov / Language(s): Bulgarian Publication Year: 0

The economy of a country is built taking into account the actual effect on the market. Supply and demand are fundamental principles for the distribution of the resources of the national economy. The political system should stimulate the development of a market economy, adoption of laws protecting private property, allowing free trade, promotion of competition, proper regulation on extraction and utilization of productive resources, to build a real consistent with the production capacity of the economy social protection of the population and minimizing supreme-operative role of the state in regulating the relations between the subjects on the labor market. Current study makes an analyses of the current operating system in Bulgaria providing recommendations for the necessary government actions to overcome shortcomings.

Оценяването като активен метод за усъвършенстване на малкия бизнес

Author(s): Evgeniy Stoyanov / Language(s): Bulgarian Publication Year: 0

The paper considers "small business" as one of the most persistent phenomena in the Bulgarian economic system. The focus of attention is placed on assessment as a nature, a technology and a method of development of small businesses. For this purpose, the value of the business and its varieties are generally scrutinized. Based on the review of the main existing methods a proposal is made of a method that not only has high relevance but provides also an opportunity many answers to be acquired in small business.

Road infrastructure problems and how to deal with them

Author(s): Velizara Kaleva / Language(s): English Publication Year: 0

Every day big cities worldwide face major infrastructure problems. The subject of current paper focuses on the ways of dealing with these problems and improving the safety of the roads. Roads are critical component of every city’s transportation infrastructure. It is a key element for economic growth and development. The efficient infrastructure guarantees the trouble-free movement of people, goods and services and also attracts centers of production and consumption. It also enables a better connection between regions. However a numerous cities worldwide face some major infrastructure problems. Governments are struggling to pay for maintenance for aged and deteriorated bridges and roads. Many airports and seaports are in danger of becoming obsolete. The deterioration of existing facilities constrains the economic development. The future challenges are to improve the capability of infrastructures to respond in the best possible way to the increase of transport demand but, at the same time, there is the need of an increased attention and a deeper effort towards both environmental issues and climate change. But actually the true challenge is to target the research towards the discovery of solutions that could help solving both problems.

Values and benefits of tree planting

Author(s): Velizara Kaleva / Language(s): English Publication Year: 0

The subject of the current paper is focused on the economic, ecological and environmental advantages of tree planting and why it is so important to take care of them. We live in tough times. The world is facing economic difficulties. We don’t produce enough to sustain ourselves and we import much more than we export. And it seems that people are unaware of the upcoming crisis. The problems which many ecologists recognize are the many weather changes that are putting us to the test. The climate brings great unpredictability in weather particularly expressed in extremes of hot in summer contrasted by severe cold in winter. Every summer we face violent rainfalls and the costs of damages are too high to pay. Flooding may cost people’s businesses which of course cause human misery. Instead of finding solution to the problem, we are putting pressure on health care services. It is not surprisingly that in times of economic crisis the natural environment suffers. It is easier to pretend that this matter is less of priority to humans but the truth is that we are responsible for preserving and maintaining healthy environment. If we invest in a vibrant and thriving natural environment, we would have the power to regenerate and reinvigorate the local economy.

Корупцията в енергетиката

Author(s): Noncho Dimitrov,Milka Yosifova / Language(s): Bulgarian Publication Year: 0

Most manifest civil discontent in Bulgaria is related to the pricing model for the production and consumption of electricity. In recent years, some contracts, annexes, agreements in the field of energy came to light, which raised a number of questions, the answers to which have not yet convinced citizens in their appropriateness, cost effectiveness and anticorruption merit. The article examines the European vision for the development of this sector, Bulgarian policies and strategic actions to ensure energy security in the context of countering corruption.

Логистика на корпоративната сигурност

Author(s): Olesya Stroeva,Nadezhda Mironenko,Hristo Ivanov / Language(s): Bulgarian Publication Year: 0

Corporations are named differently: one-man corporation; collecting corporation; foreign corporation; local corporation; multinational corporation; quasi-communal corporation; municipal corporation; public corporation. Corporate governance for ensuring the security of business consists in purposeful creation of its own security system. Active corporate security as a business and service is achieved primarily through analysis and synthesis of information collected in overt or secret way.

Бизнес сигурността и финансовите и параметри

Author(s): Nadezhda Mironenko,Tatyana N. Ivashtenko,Hristo Ivanov / Language(s): Bulgarian Publication Year: 0

The business represents an economic activity, a trade. It also means any industrial, commercial, financial or other activity for profits or monetary gain. The latter is associated with finance, financing, saving and a buyers' market. Business security reflects the essential properties, parties and relations of studied essence; it appears as a category. Analyzed concept reflects scientifically substantiated experience in the field of general security, which as well as the business is a continuous process.

Globalno priznati okviri nefinansijskog izveštavanja

Author(s): Ivan Dolamić / Language(s): Serbian Publication Year: 0

Transparentnost nefinansijskog izveštavanja prepoznata je kao pametna poluga ka podsticanju održivog ekonomskog rasta. Trenutno ne postoji opšte prihvaćen standard nefinansijskog izveštavanja, a regulativa različitih država u velikoj meri varira u smislu sadržaja, obima i obaveznosti. U Evropskoj Uniniji, okvir za zakonsko regulisanje nefinansijskog izveštavanja članicama Unije uspostavljen je Direktivom 2014/95/EU. Za usklađivanje sa odredbama Direktive 2014/95/EU i zakonsko definsanje nefinansijskog izveštavanja najpogodniji je dopuniti član 29. Zakona o računovodstvu kojim se propisuje obaveza sastavljanja godišnjeg izveštaja o poslovanju za velika preduzeća i javna društva.

Dileme i izazovi nefinansijskog izveštavanja

Author(s): Veselin Perović,Ranko Bojanić,Branislav Nerandžić,Aleksandra Todorović-Dudić / Language(s): Serbian Publication Year: 0

Integrisano izveštavanje predstavlja mogućnost prikazivanja i obelodanjivanja svog poslovanja na jasan, koncizan i koherentan način. Ideja integrisanog izveštavanja i integracija nefinansijskih podataka u godišnje izveštaje donosi mnoge prednosti i pogodnosti u odnosu na postojeći model izveštavanja preduzeća i svih drugih poslovnih entiteta. Ovaka pristup nam omogućuje da razmatramo materijalna pitanja sa kojima se suočava naše poslovanje i zajednica i pokažemo kako stvaramo vrednost za vlasnike kapitala i društvo u celini.

Glavne sporedne stvari - revizija nefinansijskih procesa u organizaciji

Author(s): Olivera Radović / Language(s): Serbian Publication Year: 0

Kvalitativne i kvantitativne informacije o sistemima i procesima imaju podjednaku važnost u procesu obavljanja revizije. Neadekvano upravljanje nefinansijskim sistemima, koje samo uslovno možemo tako nazvati, uvek za posledicu ima i troškove. Ti troškovi mogu biti kazne i drugi troškovi za otklanjanje posledica, ukoliko sistemi ne funkcionišu, odnosno ukoliko kontrole nisu uspostavljene ili troškovi preventive i uspostavljanja sistema. U ovom radu navedeni su primeri revizija nefinansijskih procesa u JP Elektromreža Srbije.

Interni i eksterni aspekti nefinansijskog izveštavanja na primeru javnog preduzeća sa stanovišta internog revizora

Author(s): Emil Živkov / Language(s): Serbian Publication Year: 0

Nefinansijsko izveštavanje značajno podiže kvalitet integrisanih izveštaja o poslovanju preduzeća prikazom nefinansijskih informacije o ključnim poslovnim segmentima. U nefinasijskom delu izveštaja moguće je bliže opisati i određene finansijske vrednosti sadržane u finansijskim izveštajima. Moguće je kvalitativno opisati ili vrednovati sve važnije aktivnosti koje nisu jednoznačno prepoznate u finansijskim izveštajima.Nefinansijsko izveštavanje predstavlja kvalitativni i kvanitativni opis teže merljivih, a veoma značajnih aktivnosti u preduzeću. Pored toga što sadrži i poseban deo upravljanja rizicima, nefinansijsko izveštavanje jednim svojim delom šire prati i bliže opisuje pojedine preduzete aktivnosti na umanjenju rizika, po pojedinim poslovnim funkcijama (segmentima). Svekupno posmatrano, nefinasijsko izveštavanje na određeni način predstavlja proširenje procesa upravljanja rizicima, po celoj dubini i širini organizacije.

Značaj gledanja izvan brojeva

Author(s): Aleksandra Todorović-Dudić,Veselin Perović,Ranko Bojanić,Branislav Nerandžić / Language(s): Serbian Publication Year: 0

Godišnji izveštaji su odavno prepoznati kao važan medij kroz koji kompanije obelodanjuju informacije zainteresovanim stranama u vezi performansi, strategije, rizika i mogućnosti za rast. Nefinansijsko izveštavanje popunjava prazninu u izveštavanju kvantitativnim i kvalitativnim informacijama koje su izvan opsega glavnih finansijskih izveštaja. Interna revizija i kontroling koji su dobro pozicionirani mogu značajano da doprinesu tome da su nefinansijski izveštaji svrsishodni, pouzdani i što je najvažnije, verodostojni.

Nefinansijsko izveštavanje kao dodatna vrednost privrednog društva

Author(s): Kosana Vićentijević / Language(s): Serbian Publication Year: 0

U radu se obrađuje regulativa iz oblasti nefinansijskog izveštavanja u EU i Republici Srbiji. Za mnoge kompanije, nefinansijsko izveštavanje je više nego opravdano, značaj nefinansijskog izveštavanja teško se može preceniti. Izradom i obelodanjivanjem nefinansijskih informacija kompanije povećavaju transparentnost i uporedivost, kao i bolje prezentovanje svojih finansijskih performansi. Predlaže se primena i obelodanjivanje nefinansijskih informacija za kompanije koje nisu prema regulativi nacionalnoj ili međunarodnoj obavezne to da sprovode, u cilju povećanja njihove dodatne vrednosti i mogućnosti da posluju sa kompanijama koje su obveznici izrade nefinansijskih izveštaja.

Uloga interne revizije u nefinansijskom izveštavanju

Author(s): Jozefina Beke-Trivunac / Language(s): Serbian Publication Year: 0

Koncept održivosti poslovanja govori o uspešnosti organizacije da stvara vrednost na dugi rok. U procesu stvaranja vrednosti, pored finansijskih resursa, važno mesto zauzimaju i nefinansijski resursi. Relativni odnos između učinka ove dve vrste resursa menja se i pokazuje tendenciju rasta učinka nefinansijskih resursa. U tom smislu, prirodno se javlja i potreba za nefinansijskim informacijama i izveštavanjem o učincima nefinansijskih resursa. U ovom tekstu razmatraju se kompetencije interne revizije koje mogu da doprinesu kredibilitetu nefinansijskih izveštaja.

Uvod u temu: Priroda, sadržaj i svrha nefinansijskog izveštavanja

Author(s): Jozefina Beke-Trivunac / Language(s): Serbian Publication Year: 0

Правни аспекти на дигиталния и интерактивен маркетинг

Author(s): Bistra Vassileva / Language(s): Bulgarian Publication Year: 0

In this paper, the author argues that technologies will transform marketing organisation and reshape marketing activities of companies. The aim of the paper is to summarise the main challenges of digital disruption as well as to identify their implications to the legal aspects of digital and interactive marketing activities. Research question driving this paper is to identify the main challenges regarding legal protection of social media customers. Survey results about socual media behaviour and cyber security issues are presented and discussed.

Ecoman a Simulation Game as a Powerful Learning Tool

Author(s): Melissa Michielsen,Oliver Holz / Language(s): English Publication Year: 0

The business game ECOMAN has been organized since 1996 by the Faculty of Economics and Business of KU Leuven Campus Brussels. The game is an example of an interactive and skills-focused approach. The participants have to act as if they direct a company. To lead the company many decisions have to be taken according to the mission statement and strategic objectives. The intention is that the management team runs the company for a number of financial years (game rounds). For this, they need to make decisions taking into account disruptive economic and business factors. Every decision has an impact on the overall business situation. Within this context, simulation games are 110 extremely powerful learning tools, allowing the decision maker (player) to formulate and test the results of the different decisions taken as a manager. By playing the business game ECOMAN the participants clearly have a lot more insight into business economics as the game teaches them the effects of various unexpected factors to estimate better. The reaction of the individual and the group is thoroughly tested. Moreover they learn to work independently on a project and practice their foreign language and presentation skills.

Имуществената отговорност, като елемент от системата за въздействие на АДФИ

Author(s): Plamena Nedyalkova / Language(s): Bulgarian Publication Year: 0

The inspection activities realized by the The Public Financial Inspection Agency (PFIA) is a complex process in establishing improprieties ending production in the implementation of measures of impact. Measures to impact are distinguished in terms of methods of action, and also to the realized activities of the checks and guilty persons.

Общ преглед на нормативните ограничения върху собствеността на недвижимите имоти

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

The study analyzes the legal framework relating to the following key for investors in property issues: some opportunities for the use and development; requirements for minimum area of property regarding partition; restrictions arising from the location of the property in protected areas or in “Natura - 2000”, at the Black Sea coast or of his status as a monument of culture.

Proposal of “Lex Ferenda” in Reference to the Punishment of Life Imprisonment

Author(s): Eliodor Tanislav / Language(s): English Publication Year: 0

According to the article 56 of the Romanian Criminal Code, “life imprisonment” is defined as the deprivation of liberty for an unlimited period of time and is executed according to the Law that governs the enforcement of punishmentsIn the event that the national legislation allows for a re-examination of the life imprisonment sentence of a convict to a jail time or to allow for a parole, we believe that the requirements of the European Convention of Human Rights are fulfilled. (case Trabelsi vs. Belgium, Decision from 4th of September 2014).With respect to the enforcement of the life imprisonment sentence, in a few European countries there are particular previsions by the Law (Croatia, Norway, Slovenia), but in Portugal it’s banned by the Constitution; in Belgium, the life imprisonment sentence is defined as a sanction for the rest of the life, while in Cyprus there is no option for parole since the Law doesn’t allow it, but it can be affected only by presidential pardon.