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Три години членство на България в ЕС: успехи и предизвикателства

Author(s): / Language(s): English,Bulgarian

This book collects scientific papers and reports presented on the conference ‘Three Years of Bulgarian Membership in the EU: Achievements and Challenges’ organized by the International Economic Relations and Business Department at University of National and World Economy (UNWE), Sofia, Bulgaria. The conference, held on 8 October 2010, provided a stage for prominent academics, dedicated PhD students and professionals to discuss contemporary topics related to multiple aspects of the European integration, its effects on the Bulgarian economy, socio-economic environment, international business and relations, finance and politics.The contributors provided in-depth research on the cohesion policy and its mechanisms – financial instruments which could be utilized to achieve the goals of this policy and the Bulgarian participation in the EU cohesion process. Authors analyse the EU budget and its functions, banking supervision and regulatory mechanisms. Another thematic circle in the book are the research papers dedicated to multiple aspects of the Bulgarian economy and its competitiveness. Researchers discuss the competitiveness of the export industries in the country, the agriculture, micro and medium enterprises, and special instruments aimed at fostering better business environment (such as JEREMIE). In this regard, the participants presented reports on the market orientation of the companies as well as cluster policy. ‘Three Years of Bulgarian Membership in the EU: Achievements and Challenges’ is an annually organized academic event with the vision to foster open dialogue, offer contemporary research and exchange of ideas between fellow academics, policy makers, businesses, stakeholders and the public.

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Туризмът в Пловдив през ХХ век: фактори, развитие, проблеми, политики, ресурси

Author(s): Vidin Sukarev / Language(s): Bulgarian Issue: 1/2022

This study is based on documents from Plovdiv State archive, newspapers, scientific researches, popular publications, handbooks, memories. The results are presented in synthesized variant. Until the second half of 30s the tourism in Plovdiv was accepted as outdoor excursions, especially in the mountains. The local tourist associations were branches of Bulgarian tourist association and Youth tourist union. The biggest achievement of Plovdiv tourists until the end of Second world war was the construction of hut “Zdravets”. The new status of Plovdiv Fair as international since 1937 initiated development of “economic tourism”. A Tourist committee was created by Plovdiv municipality and took measures for city advertisement and preservation of the cultural heritage. Unfortunately, the war ended these promising activities. Several years of economy transformations and postwar crises followed the coup d’état on 9 September 1944. The development of International fair and the preservation of cultural heritage, the main tourist resources, restarted at the end of 40s and especially in 50s. Other important area of investments was the near territory of Rhodopes. Different trade deficits and stock delivery problems accompanied the tourism during the communist regime. The termination of private entrepreneurship put a continuous trend of reduce or slow increase of tourist establishments. At the end of 1989, the beds in hotels were approximately 3000 but the Fair needed not less than 15000. The rest were supplemented by private accommodations – a paradox for socialist state and economy. Despite such disadvantages, Plovdiv was awarded with European gold medal for preservation of cultural heritage in 1979 and hosted three World EXPOs (1981, 1985, 1991). During the decade of democratic changes, last of the 20th century and this research, Plovdiv confirmed its importance as a center of cultural and event tourism. The International fair multiplied its exhibitions, the State hotels were privatized, the number of private tourist venues grew rapidly. Plovdiv municipality was the main contributing authority throughout the whole period.

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Търговията със Субсахарска Африка според българските фирми

Author(s): Eduard Marinov / Language(s): Bulgarian Issue: 1/2017

The main characteristics of the companies carrying out and exhibiting interest in trade with Sub-Saharan Africa are identified based on the analysis of a representative survey of Bulgarian enterprises. In order to deepen and streamline the results obtained and to formulate adequate recommendations to the companies and the government for the future development of their policies, a number of companies with real trade relations with countries from the region were identified, with which structured interviews were conducted. The study discusses the results obtained – the first section presents briefly the general features of Bulgarian trade with Sub-Saharan Africa, the second focuses on the identified synthetic profile of Bulgarian companies trading with the region, while the third, main part of the study summarises the attitudes and assessments of Bulgarian business outlined within the structured interviews.

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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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Удосконалення системи водопостачання і водовідведення обласного комунального виробничого підприємства «Дніпро - Кіровоград» за сприяння інвестицій Світового банку

Author(s): Ivan Mytsenko,Tatiana Reshitko / Language(s): Ukrainian Issue: 2 (35)/2019

The article deals with the legislative and regulatory framework of Ukraine in the sphere of water supply,sewage and foreign investment. It was investigated that the main activity of the enterprise is centralized watersupply and sewage in Kirovohrad region. It was emphasized that public regional production enterprise Dnipro-Kirovohrad provides centralized water supply services in 16 communities of the region. It was found that due toinsufficient financing of the enterprise, the infrastructure for drainage and wastewater treatment did not workproperly or did not work at all, which caused permanent pollution of waterways.The investment activity of the enterprise has been analyzed with the help of internal reserves. Thenature of foreign investments within the framework of the project "Urban Infrastructure Development-2" and thedirections of investment activity of the enterprise Dnipro-Kirovohrad in the framework of cooperation with theInternational Bank for Reconstruction and Development (World Bank) are explored. It is disclosed that the aimof the investment programme of the enterprise Dnipro-Kirovohrad is to improve the provision of the populationof Kirovohrad region with drinking water of normative quality, to increase the efficiency and reliability of theoperation of the water and sewage services, to carry out repairs and reconstruction works of the water andsewage facilities, to reduce the production costs of the enterprise for the provision of centralized water supplyservices and sewage, and to establish economically justified tariffs for services provided by licensing activities.It has been proved that the implementation of the investment project will have a positive environmentaland social impact, in particular, on improving the quality of drinking water; reduction of consumption and waterlosses, greenhouse gas emissions and pollutants emissions, energy consumption; improvement of the quality ofwaste water discharged into the reservoir; providing cities and villages with adequate access to water supply andsewage systems.

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Узагальнення наукових підходів до розуміння сутності бюджетного потенціалу регіону

Author(s): Nataliya Pedchenko,Sviyatoslav Zavorotniy / Language(s): Ukrainian Issue: 27/2015

This article investigates scientific approaches to understanding the nature of the budget potential. In particular, it was found that the financial basis of state authorities’ actions is the budgets of the areas and therefore sustainable development of local government area is determined by the amount of financial resources accumulated in the budget of the area – budget capacity. In examinations the scientific approaches to understanding the nature of budgetary potential of the region are generalized, the main factors that influence on it are defined, the classification of the budget potential is justified. In conclusion, we would like to say that fiscal potential of the region should be the basis of the planning budget revenues in the region, since the availability of information on the state of budget potential of the region forming will allow to concentrate an efforts on the most important areas of development of the region, to determine the reserves of funding, to ensure the effective control of the mobilization and use of funds.

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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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УЛОГА ЦЕНТРАЛНЕ БАНКЕ У СТАБИЛИЗАЦИЈИ ДЕВИЗНОГ КУРСА

Author(s): Marko Dimitrijević / Language(s): Serbian Issue: 59/2012

The subject matter of this paper is the role of the Central Bank in the foreign exchange market and its interventions assumed for the purpose of stabilizing the exchange rate. In this context, the author first explores the characteristics of the existing exchange rate models, focusing on the advantages and disadvantages in terms of their implementation. Further on, the author analyses the normative framework of the foreign exchange market in Serbia in order to determine the appropriate exchange rate regime which would be pertinent to the conditions in the national economy. The exchange rate is a very important indicator for monitoring and evaluating the state of economy in a community, as well as for determining its relationship with the economies of the developed countries in its immediate environment which a national economy would eventually like to draw closer to in the long run. Given the fact that the economic relations in an objective social reality are very dynamic and subject to diverse influences, it may be difficult to institute an exchange rate regime that will be optimal in a longer period of time.

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Управление финансами в условиях рыночной экономики (на примере республики Беларусь

Author(s): Stepan Polonik,Eleonora Khorobrykh,Anna Lytvynchuk / Language(s): Russian Issue: 25/2015

The article discusses the mechanism of financial management in a market economy on the example of the Republic of Belarus.Subject of research - the financial resources that are the basis of the budget system. The purpose of research - analysis of the components of the budgetary system of the Republic of Belarus and to identify ways of improving the financial management of the republic in a market economy. Research methods - dialectical approach, system, method of comparative analysis. The structure of the budget of the Republic of Belarus, the principles of its formation, function activity, shows the structure of the circulation of financial resources. The analysis of the main parameters of the consolidated budget of the Republic of Belarus for the period 2009 - 2013years. (Revenues, expenses, balance the budget in absolute terms and in% of GDP). Separately considered budget expenditures on the national economy in the consolidated budget, national and local. Proposes measures to improve the financial management of the Republic of Belarus in the market economy, which can be applied in the development of the state bodies of the consolidated budget and socio-economic development of the country.

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Управленски практики – нови тенденции и реалности

Author(s): Tsvetoslav Gradev,Daniel Marinov / Language(s): Bulgarian Issue: 2/2015

The paper discusses new trends in management practices. Emphasis is made on the necessary change in the management thinking to meet adequately changes in the globalized world. It provides information about STOOS global movement and its ideas. The development explores some of the new methods of management, which are used in Bulgaria.

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Управління акумуляцією та витратами бюджетних коштів

Author(s): Natalia Yevtushenko,Vita Vynogradnya / Language(s): Ukrainian Issue: 33/2017

The subject of research is the management and analysis of the state budget of Ukraine in modern conditions.The aim is to generalize theoretical positions to manage the accumulation and expenditure budget, define the principles and sources of accumulation of revenues and allocation of budget expenditures to analyze the revenue and expenditure side of the budget performance of public and publicly guaranteed debt of Ukraine, and on this basis to assess the impact of development and budget allocation at this stage, to determine the main directions of effective management of the state budget deficit of Ukraine.Methodology of work. The work was based on studies of modern scientific views on the management of accumulation and spending of budgetary funds in Ukraine.The results of the work. The article deals with the problems of accumulation and spending of public funds.Conclusions. A significant problem, especially in terms of European integration, is the lack of transparency in the formation of budgets of different levels. This leads to the fact that a certain share of revenues and expenditures remains in the shadows, which in turn increases the burden on the budget, generates corruption schemes and undermine the financial security of the country.It is necessary to reform the budget process and it is necessary to implement certain measures, costing standards development expenditure of public funds; clear definition of the domestic priorities of the budget process and compliance; ensure quality reporting and qualified for their analysis; budget monitoring risks in permanent mode; analysis of medium-term debt, both internal and external, rational use and government guarantees to cover them, and the direct and indirect impact on the financial system as a whole; improving decision-making on the formation of the budget expenditures.Overcoming the chronic state budget deficit should be based on principles of social justice.

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Управління соціальним захистом населення регіону: сучасний стан та напрями вдосконалення в контексті забезпечення соціально-економічного розвитку регіону

Author(s): Volodymyr Shalimov,Viktor Chornohlazov,Hanna Chernohlazova / Language(s): Ukrainian Issue: 5 (38)/2020

The article is devoted to the research of the public administration reform for the implementation of the state policy of Social Protection of the Region's Population and to the definition of conceptual approaches to improving the management of Social Protection of the Region's Population in Ukraine on the basis of social responsibility.Based on the main provisions of regulations governing the implementation of state policy of social protection in Ukraine, the analysis of recent studies and publications it has been found that in the condition of market turbulence and economic crisis, a rational architecture of social protection is of paramount importance. The necessity of using foreign experience in the process of improving and reforming the social protection system of Ukraine is substantiated. It is proved that since the basis for building an efficient economy is based on human resources, it is necessary to develop the labor market by supporting the development of both large and small and medium enterprises.The efforts to build a model that would meet the conditions of a socially oriented economy and the effective implementation of the government's "Concept for the implementation of state policy on social protection and protection of children's rights" is an important step in improving the mechanism of social protection. The new model of governance in this area should provide a combination of centralization and decentralization of powers for social protection and protection of children's rights in order to create and develop a full living environment for citizens and meet their social protection needs, which is important in financial decentralization. At the same time, the modern model of social protection management should be based on the recognition of business structures, public sector bodies, or business as an integral subject element, the role of which is determined by the introduction and implementation of social responsibility, charity, philanthropy and more. Prospects for further research are to identify effective mechanisms for open surveys of business and society in the context of defining "common values" in order to develop proposals for the formation of regional and state social protection programs and ways to implement them.

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Управління фінансовими процесами децентралізації та формування територіальних громад

Author(s): Lidiya Goroshkova,Volodymyr Volkov / Language(s): Ukrainian Issue: 36/2018

In work the carried out modeling of conditions of stable functioning of a financial system of a territorial community. The reforming between budget of the attitudes is by stimulus for local communities on the one hand, namely, more effectively to form profitable parts of the budget, and from another - to pass to self-maintenance and more rational planning of the charges, which in the future financial periods will allow to make territorial communities economically self-sufficient and financial capable. Is shown, that owing to acceptance of changes in the Tax code of Ukraine and Budget code of Ukraine the financial opportunities of local self-management are essentially extended. On the today state carries out essential financial support of process of decentralization. Is proved, that the financial support of reforms of the administrative - territorial device of Ukraine should not turn to redistribution of a means of the State budget for the benefit of separate territorial communities and their associations. That is a ultimate goal of reforms should become creation financial of capable and self-sufficient territorial communities.In work modeling stages and conditions maintenance of constant development of territorial communities is carried out. Is proved, that is necessary to allocate three stages: 1) minimization of the losses, achievement without the losses and formation of conditions of self-sufficiency in financial maintenance; 2) achievement profit and profitability; 3) achievement of a level of financial stability, sufficient for steady development of territories.Is proved, that the greatest financial help on the part of the state the territorial communities demand at first two stages. In this connection, is offered at first two stages to plan exponential growth of volumes of state support. At the third stage, there is necessary a need for external financing on the part of the state. But at this stage the majority of territories already owe is at that level of financial stability, on which it is possible to supply the most part it profit and profitability for the account inside branch of resources and opportunities. Is proved, that at the third stage, the necessity of prompt growth of the charges disappears, they are possible for fixing on determined sufficient for support of constant development a level. Such situation best is possible for describing by a logistical curve.

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Управління фінансовими ресурсами в установі соціального спрямування

Author(s): Yurii Safonov,Maryna Patynska / Language(s): Ukrainian Issue: 30/2016

The article deals with the main characteristics of management of financial resources in a social establishment. The subject of studying of the chosen topic is the approaches to the system of management and distribution of finance in social establishments. The aim is to study the main characteristics of management of financial resources in social establishments completely, to denote actual problems of financial activity of budget establishments and ways of their solving. The work is based on general scientific methods: empiric (studying an analysis of a legislative base, statistics), comparative analysis. Having done the analysis of a legislative base, principles, factors, methodical approaches supplying the effectiveness of management financial resources today, the suggestions to improve the process of management of financial resources in social establishments have been worked out. The results of studying can be taken into consideration in the process of forming and distribution of financial resources, to solve administrative questions. The conclusions let denote the ways of effective management of financial resources, rising motivation with regard to quality of services given by social establishments.

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Управлінський облік фінансової стійкості державних вищих навчальних закладів в Україні

Author(s): Y. Kharchuk / Language(s): Ukrainian Issue: 22/2012

The article has defined the essence of financial stability of state higher educational establishments in Ukraine. The features of realization of managenement accounting by financial stability of state higher educational establishments have been considered.

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УСАВРШАВАЊЕ МЕТОДА БУЏЕТИРАЊА – ПУТ КА РАЦИОНАЛИЗАЦИЈИ ЈАВНЕ ПОТРОШЊЕ

Author(s): Mileva Anđelković / Language(s): Serbian Issue: 53/2009

In this paper, the author analyses one of the most significant trends in the contemporary budgetary systems. In order to overcome the difficulties in financing public consumption, state governments “borrow”some mechanisms employed in the commercial sector. In the contemporary budgetary practice, there is an ever-growing and strengthening conviction that the available budgetary funds must be used as efficiently as possible in order to achieve the intended goals and objectives of the budgetary policy. In fact, efficiency is one of the key requirements set forth in the new approach to managing public expenditures. In this article, the author points to the attempts of the government authorities to incorporate the information on efficiency into the budgetary process. Yet, the concept of budgeting on the basis of efficiency is being put into the public financing practices and implemented rather slowly. As a matter of fact, it has just started being applied in some of the most developed countries.

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Условията на труд – фактор за задържане и привличане на висококвалифициран човешки капитал

Author(s): Mariana Dimitrova / Language(s): Bulgarian Publication Year: 0

In the dynamically changing modern world, work and employment call for a new approach on the behalf of the employers and society, as well as for rethinking of the meaning we put into the concept of job quality and job wellbeing. Competition for highly qualifi ed professionals on an European and on a global scale transforms working conditions into one of the key aspects that make an position attractive. It is also one of the key factors for developing and retaining talented professionals. The paper contains an analysis of data and guidelines for the development of the concept of working conditions in the Republic of Bulgaria as a model for improving workplaces and making them desired by Bulgarian citizens, by the Bulgarians emigrants abroad and by the foreigners seeking employment in the Bulgarian economy.

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Устойчивите финанси или (р)еволюция на финансите в контекста на устойчивостта

Author(s): Vanya Tsonkova / Language(s): Bulgarian Issue: 2/2022

Nowadays, significant transformations are observed in the sphere of finance as a system of specific relations, policy, and scientific field. This research is focused on the impact of the dynamic concept of sustainable development in finance. The purpose is to examine the changes occurring in finance in their different aspects under the influence of the sustainability paradigm, and to present the author’s vision of their nature, scope, and contemporary challenges. To achieve this goal, a critical analysis has been carried out of supranational strategic documents and agreements, scientific publications, business regulations and practices. It has been proven that sustainable finance is not a separate field or element of finance, but a new stage in the development of the financial system, policy, and science.

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Усъвършенстване на капиталовата структура на банката

Author(s): Velichko Adamov / Language(s): Bulgarian Issue: 2-BG/2014

This study examines the possibilities for improving the capital structure of banks through analysis of various combinations of long-term debt and equity. The theoretical thesis that banks should maintain a positive capital structure has not been ignored for a single moment in the reflections below. Yet, applied techniques and methods indicate that contemporary banking is predominantly based on negative capital structure in which a single unit of equity attracts multiple units of loan capital until reaching maximum levels beyond which the regulatory proportions for funding of banking business are violated. Quite logically, attention is paid to banking risk with reference to banks performance and the efficiency of capital utilisation. In parallel, financial leverage is applied to maximize bank earnings. Through the DuPont model, the capital management of banks develops a systematic tool for measuring the efficiency of decisions related to the development of the financial leverage effect. Based on this a model for the optimization of commercial banks is designed to facilitate bank managers in making efficient financial decisions, which take into consideration market capitalization and the cost of long-term capital resources.

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Усъвършенстване на системата за противодействие на корупция в Република България

Author(s): Nikolay Arabadzhiyski / Language(s): Bulgarian Issue: 1/2019

The purpose of this contribution is to present the organizational and legal aspects for the establishment and functioning of the system for combating corruption in the Republic of Bulgaria from 1989 to 2019. The analysis of strategic documents, international acts, directives and regulations of the European Union, as well as normative acts of the national legislation leads to the conclusion that this system, including state bodies and respective administrative agencies, is in the process of constant improvement but still is not effective.

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