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Практика надання спрощень при здійсненні митного контролю до запровадження інституту уповноваженого економічного оператора в Україні

Author(s): Yuriy Medvid / Language(s): Ukrainian Issue: 29/2016

The article reveals peculiarities of legal regulation and practice in providing of simplifications during the customs control till the introduction of authorized economic operator in Ukraine.Simplifications that were granted to Ukrainian enterprises in order to facilitate foreign trade are analyzed. It was determined that providing of simplifications during customs control is carried out in circumstances when the companies meet the established criteria. Usually the main criteria are the duration and frequency of foreign economic activity, the number and volume of performed foreign trade operations, status of payments to the budget and with the foreign trade operations kind of economic activity, high level of legal compliance and so on.It is important to do the assessment of the number of companies that meet the criteria of customs simplifications. At the same time Ukrainian experience shows that about a third of the total number of enterprises that had the right for customs simplifications used their right.

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MODERN YATIRIM ARACI OLARAK EGZOTİK OPSİYONLAR VE TÜRLERİ

Author(s): İlkin Mammadov,Yusif Aliyev,Turan Ahmedov / Language(s): Turkish Issue: 30/2016

The development of options markets and the increasing in investors' interest to option agreement has also brought along the emergence of different options contracts. Today, options are divided as standard (Vanilla) and non-standard (exotic). Standard options are traded in organized markets, non-standard, or with another name, exotic options are traded in OTC (over-the-counter) markets. Exotic options attract the attention of investors because of providing additional conditions to investors and being flexible. All these pose new and different types of exotic options over time. The exotic options concept and the types of exotic options are briefly mentioned in this research. This paper is presented III Turkish World Semposium with hosted Avrasya University and made in some readjustment in accordance with offering.

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Діяльність податкових органів у зарубіжних країнах

Author(s): Olha Pugachenko / Language(s): Ukrainian Issue: 22/2012

The article deals with the practice of the tax authorities in different countries. The peculiarities of tax control in some foreign countries. Generalized positive features of the foreign tax authorities and are those that can be useful in the implementation of national practice.

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MEASURING OUTPUT POTENTIAL AND OUTPUT GAP OF ALBANIA

Author(s): Altin Zefi / Language(s): English Issue: 1/2019

This paper uses HP filter and production function of the Cobb-Douglas form to measure and compare output potential and output gap. We find that Albania’s economy is performing near or above potential. Both the univariate and the multivariate ways result in similar results. We use a two-sided smoothing lambda of 100 for the HP filter. The results lead us to conclude that the policy interest rate of the Central bank has not been as low to stimulate economic growth as we have been led to believe. Central Banks measures of output potential of 4% seem to be higher than the recent data suggests. More studies should be performed to measure neutral interest rate to conclusively say that a lower policy interest rate should be pursued by the central bank.

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Политически и икономически предизвикателства пред Западните Балкани в процеса на присъединяването им към ЕС

Author(s): Galya Mancheva,Elena Simeonova / Language(s): Bulgarian Issue: 4/2019

The study presents the results of a comprehensive study focusing on the political, economic and social aspects of the Western Balkan countries, with particular emphasis on the overall political risk environment within the EU accession process. For the purposes of the analysis, the well-known PEST analysis is modified to so-called PES (I) analysis. The survey covers a period of 10 years (2007-2017) and the countries of the Republic of Serbia, the Federation of Bosnia and Herzegovina, the Republic of Montenegro, the Republic of Northern Macedonia and the Republic of Albania of the Western Balkans.The report is structured into three parts: 1) presentation and argumentation of the main variables of the PES (I) analysis; 2) implementation of the PES (I) analysis for the Western Balkan countries and data interpretation; 3) conclusions.The accession of the Western Balkans to the EU is a political rather than an economic issue. Moreover, the analysis shows that, from all the countries in the region, the Republic of Albania is best represented by making the most progress in economic and political terms and thus generating the lowest levels of political risk. While Serbian and Montenegrin leaders are "lagging behind", they are lagging behind the surveyed indicators and generating higher levels of political risk.

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Търговската несъстоятелност - правни и счетоводни аспекти

Author(s): Stanislava Pancheva,Diana Petrova / Language(s): Bulgarian Issue: 1/2018

The present study examines the nature of commercial bankruptcy, through the prism of accounting, analyzes the stages in which the court proceedings pass and the accounting procedure for its realization, and outlines the specifics accompanying the process of its termination in the enterprises. The aim is to reveal peculiarities and problems, as well as opportunities for their acceptable solution.

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Преходът от традиционен към дигитален маркетинг - възможност за усъвършенстване на маркетинговата дейност на компаниите

Author(s): Nadezhda Dimova / Language(s): Bulgarian Issue: 1/2018

Changes and dynamic changes in the business environment, in consumer behavior, in the behavior of competitors are the driving forces that modify and shape the contemporary look of marketing activity. Digitization is our future and it will be crucial for successful marketing strategies. Regardless of which side of the barrier we are going to be – whether marketing managers or ordinary users, we must and must comply with new technologies that will become increasingly sophisticated and increasingly interesting. They will in turn specify the creation and implementation of new and modern marketing strategies that will provide growth and development for companies.

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Укриването на данъци пряко следствие ли е от размера на ставките?

Author(s): Emil Kalchev / Language(s): Bulgarian Issue: 1/2018

Tax evasion is a serious problem for every country. It is believed that by lowering tax rates this problem can be overcome. Does this idea unambiguously support the economic theory? Or is tax evasion a phenomenon that is rooted in a much wider range of money? This article will look at the baseline economic discussion on this issue, and more thoroughly outline the “classic” quantitative model of tax evasion. It makes it clear that evasion of taxes is not directly dependent on the size of tax rates. Consequently, the public discussion based exclusively on this factor is one-sided and does not affect this phenomenon in full, which is a prerequisite for it to remain barren.

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Глобалните икономически рискове: Мит или реалност?

Author(s): Irena Nikolova / Language(s): Bulgarian Issue: 1/2018

Global economic risks have impact on the various participants by changing their environment. The debt crisis from 2010 and the high external debt in some countries have increased them. The global economic risks, the external government debt and the possibility for a new debt crisis are presented in the paper.

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Мястото на България на пазара на електрическа енергия на ЕС

Author(s): Eduard Marinov / Language(s): Bulgarian Issue: 1/2018

The study discusses the trends on the EU electrical energy market and compares them with the dynamics of electricity production, consumption and trade in Bulgaria. The first section analyses the global trends in electricity production, consumption and trade. The second section presents the electrical energy market in the EU paying special attention to the geographic distribution of production, consumption, exports and imports and to the impact of the global crisis on the individual countries’ positions regarding their electricity trade balance. The final section draws out Bulgaria’s place in the EU through a comparative analysis of the country’s dynamics of electrical energy production, consumption and trade compared to the trends observed in the EU.

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Бюджетирането като инструмент на финансовото планиране на предприятието

Author(s): Ralitsa Dimitrova / Language(s): Bulgarian Issue: 1/2018

The article discusses the budgeting process as a vital component of an enterprise’s control system through which management successfully plans, coordinates, and controls the implementation of the organization’s goals. The total (master) budget, which coordinates the functions of all units in the enterprise and its components – the operating and financial budgets are presented. The evolution of the budgeting approaches in the enterprise is followed by examining the advantages and disadvantages of the individual budgeting approaches. As a result, a multi-budget approach has been proposed combining the strengths of individual approaches.

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Методика за оценка на ефективността в сделки по сливания и придобивания (на примера на "Агрия груп холдинг" АД и "Кехлибар" ООД)

Author(s): Ralitsa Dimitrova,Kaloyan Stratiev / Language(s): Bulgarian Issue: 1/2018

The article is based on the many studies on the efficiency assessment in merger and acquisition transactions. It examines the effects of the acquisition of “Kehlibar” OOD by „Agria Group Holding“AD. A methodology is presented for establishing the strategic efficiency of the target company by a Spеаrman ranging correlation coefficient; the capital market reaction to the acquisition announcement has been investigated; the Net Margin Effect was determined by the EBITDA margin and the synergy of the transaction was estimated.

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Оптимизиране производствената структура на земеделско стопанство

Author(s): Angel Sarov,Krasimir Kostenarov / Language(s): Bulgarian Issue: 1/2018

Optimizing the activity of manufacturing enterprises by using mathematical models is a standard industrial process. The application of mathematical techniques to optimize farm processes is not well known in the country’s practice. In the present study, a theoretical mathematical model for optimizing the structure of production in a selected farm which operates in a mountainous region is applied. In its production structure there is a mixed plant breeding specialization. The aim of the proposed theoretical model is to optimize the gross margin and to allocate optimally the available resources according to the imposed restrictions.

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Фискален контрол върху стоки си висок фискален риск

Author(s): Plamen Iliev / Language(s): Bulgarian Issue: 1/2018

Controlling the movement of goods with high fiscal risk is a set of activities of revenue bodies (National Revenue Agency) in order to prevent tax evasion and tax evasion in connection with the movement of goods with high fiscal risk on the territory of the country (Republic of Bulgaria). With control or fiscal control, on the movement of goods, with a high Fiscal risk does not establish tax liabilities but can be established certain facts and circumstances relevant to tax obligations. The list of goods with high fiscal risk is approved by an order of the Minister of Finance on a motivated proposal of the Executive Director of National Revenue Agency. Fiscal control is subject to the movement of all goods with a high fiscal level risk, irrespective of the place of receipt/unloading of the commodity – the territory of country, territory of another Member State of the European Union or territory to a third party.

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Дизайнът като стратегия в управлението на търговската марка: Практики при IKEA

Author(s): Dimitar Trendafilov / Language(s): Bulgarian Issue: 1/2018

The expand of the coverage of brands from mere marketing tools to intangible assets of higher value and strategic significance for companies inevitably has leaded both to development and some complications in their protection as objects of intellectual property protection. Currently, from management perspective, it is hard to say which approach is more important in terms of gaining competitive advantages: name registration, particular geographical indications registration, know-how defense or design/s registration. This article scrutinizes a particular example in this train of thoughts – a practice of IKEA, that is design-driven both ‘philosophically’ and on the corporate and production level.The challenge before the Swedish giant is even bigger since it strives for creating comfort, consumer experience and desire for next purchase without losing its traditions and initial business formula. For the purpose of the analysis, an expert research has been conducted, whose focus has been put on the number and type of registrations that we could find by searching in the data bases of World and European intellectual property organizations, as well as in some local bases – Bulgaria, Sweden and USA.

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Анализ на "комуникативното действие" на Хабермас по отношение на формирането на културни политики

Author(s): Elena Blagoeva / Language(s): Bulgarian Issue: 1/2019

Habermas's works on democracy, communicative action, ethics and rational debate in the public sphere are widely used as a theoretical basis for the essence of cultural policies. His theory of communicative action distinguishes between the imperative needs of the system and the rationality of the human lifeworld. The purpose of this article is to analyze Habermas's concept of „communicative action" as an alternative paradigm for cultural policy-making, not through instrumental action, but through democratic consensus, in which the participants themselves define the goals of future development. The need for maturity, adequacy and motivation of the civil society in the cultural sphere is also substantiated.

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Опаковките на шоколадовите изделия - мотив за потребителски избор и инструмент за конкурентноспособност на организациите

Author(s): Kiril Radev,Gabrina Svetoslavova / Language(s): Bulgarian Issue: 1/2019

The report presents the results of a scientifically research study with the main purpose:Investigation of the impact of chocolate products packaging offered on the Bulgarian market on the choiceof product, respectively the opportunities for competitiveness of the organizations. In a logical sequence are presented the results of: the analysis of the regulatory framework regulating the type and content characteristics of the packages and the study of the influence of chocolates packaging offered on the Bulgarian market on the product selection and the competitiveness opportunities of the organizations. As a result of achieving the main goal, conclusions and recommendations have been made to improve the competitiveness of organizations through the processes of product selection, as a function of their packaging

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Wydatki z funduszu pracy na finansowanie polityki rynku pracy

Author(s): Beata Zofia Filipiak / Language(s): Polish Issue: 10/2019

The literature on the subject, as well as the practice, point to the evolution of the concept of the labor market functioning, and thus the principles of policy financing related to intervention in this market. The aim of the study is to present the labor fund as a source of financing active and passive labor market policy from the point of adequacy of intervention of public authorities (government and local government).The article provides a detailed analysis of the income of the labor fund and expenses incurred from this fund for active and passive labor market policy. The article analyzes the case of Poland.

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BANKING RISK MANAGEMENT ACCORDING TO THE REQUIREMENTS OF THE BASEL AGREEMENTS

Author(s): Rawan ABUZARQA / Language(s): English Issue: 19/2019

Risk management has attracted the interest of financial and banking institutions recently. The financial industry has experienced financial problems and crises which lead to heavy losses and bankruptcy. The global intertwining of banking institutions, globalization of financial services, the growth of the bank credit market and its diversification have increased these risks. Therefore new efficient methods and tools need to be developed. The main purpose of this article is to provide a critical review of the concept of bank risk management; in addition, the Basel principles developed over time will be focused on (Basel I, Basel II, Basel III). This paper summarizes the results of the previous studies with a view to helping bank managers understand the banking risk management process and providing guidance for future research.

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Challenges of the Iranian government in smartening cities by emphasizing the model of good governance:

Author(s): Garine Keshishian Siraki,Parvin Neginraz / Language(s): English Issue: 02/2020

One of the main obstacles facing urban management, especially in metropolitan areas, is the fragmentation of urban management in terms of policy, decision-making, planning, guidance and monitoring. The problem that is most prevalent today in the field of urban management in developing countries, including Iran, is the multiplicity of different authorities and institutions responsible for implementing existing laws. Each section works out to implement the laws, with the structure and framework that they define for their institution efficiency, which creates various challenges as well as inconsistency in urban management system. In order to achieve the desired urban governance as one of the infrastructures and principles of sustainable urban development in Tehran as a model of urbanization in Iran with a rate of 93% urbanization, urban management should be directed toward the smart city. This article discusses how the smart city and good governance can influence one another in Tehran metropolitan management. In this regard, we concluded that good governance has a positive and effective role in improving the smart city and affects all six indicators of the smart city, namely smart people, smart economy, smart transportation, smart governance, smart living and smart environment; and challenges in smart city can be also addressed and resolved by emphasizing the components and indicators of good governance. At the same time the more a city is smarten the more opportunities are provided for a good governance to accomplish sustainable development in cities.

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