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Съотношението между правото на европейския съюз и спогодбите за избягване на двойното данъчно облагане

Съотношението между правото на европейския съюз и спогодбите за избягване на двойното данъчно облагане

Author(s): Stoycho Dulevski / Language(s): Bulgarian Issue: 5/2021

The European Union law (EU law) and the international law are two different but complementary systems. The variety of cases, the dynamic matter, as well as the many legislative changes both from international and national perspective in the field of direct taxes, gives rise to the necessity to delineate the boundaries between the EU law and the international law. This would help to ensure the proper law enforcement and to limit the possible conflicts between them. In the present paper, through a comparative legal analysis of the relevant case law of the Court of Justice of the European Union (CJEU), the scope of the EU law is derived, as well as its interaction with international law. This helps to draw conclusions about their relationship, and in particular in the observance of their hierarchy in practical cases.

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RUN THE STATE LIKE IT IS YOUR BUSINESS. A POLITICAL ECONOMY APPROACH TO THE RULE OF LAW CHALLENGES IN CENTRAL AND EASTERN EUROPE

RUN THE STATE LIKE IT IS YOUR BUSINESS. A POLITICAL ECONOMY APPROACH TO THE RULE OF LAW CHALLENGES IN CENTRAL AND EASTERN EUROPE

Author(s): Luise Quaritsch / Language(s): English Issue: 1/2022

The debate around democratic backsliding in Central and Eastern Europe focuses on changes in formal rules that weaken the rule of law by populist right-wing leaders. However, this paper argues that the concept of democratic backsliding has limited explanatory value and overemphasizes formal institutions. Instead, a broader view, taking political and economy power into account, should be adopted: It allows for a conceptualisation of democratic backsliding as the result of the dominance of elites on state structures and the merging of political and private interests. The concept of state capture provides a suitable theoretical framework for this approach and reveals different strategies employed by elites, namely party and corporate state capture that undermine the independence of democratic institutions in the region. The example of the Czech Republic under former Prime Minister Babiš underpins the argument that the debate around democratic backsliding overlooks the risks of corporate state capture, which finds expression in high levels of corruption and the concentration of vast economic, political and media power.

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Wise Governance – Elements of the digital strategies of  municipalities

Wise Governance – Elements of the digital strategies of municipalities

Author(s): Christian SCHACHTNER / Language(s): English Issue: 02/2022

The innovation fields of municipalities are based on the creation of added value for the local population by creating a portfolio of digital implementation projects as a "proof of concept".The Objective of the research project is focussed on answers to the questions of Strategies on multi-time acceptable and responsible governance standards in a portfolio of data-based, bureaucracy-reducing and trend-based topics.The Prior work serves the elements of Open Data, Public Value Modeling, Business Process Optimization, Public Corporate Responsibility and Digital Leadership in a holistic orientation question of municipal departments.The Approach are adjusting screws in the interaction of control options from the spectrum of local governance. Between different surveys there are relationships and effects.The Results show that basic prerequisites at the level of values, competencies and management are necessary in order to effectively implement targeted instruments of digital transformation in everyday life. Transparency tools and creativity technology support the introduction of targeted governance.The Implications of this interdisziplinary project should give an impact to academics in the public management and data sciences as well as specialists of leadership and strategic management. For practioneers and leaders of municipalities the possibilities of wise governance should get visual.The Value of the paper lies in the direction of the tension between stable efficiency measures and visionary holisticness of adoption capability of ambiguous requirements in the public sector.

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THE FACTORS INFLUENCING GROSS DOMESTIC PRODUCT GROWTH IN THE POST-PANDEMIC PERIOD: THE CASE OF KOSOVO

THE FACTORS INFLUENCING GROSS DOMESTIC PRODUCT GROWTH IN THE POST-PANDEMIC PERIOD: THE CASE OF KOSOVO

Author(s): Muhamet J. Spahiu,Betim J. Spahiu / Language(s): English Issue: 2/2022

This paper examined the factors that influenced the Gross Domestic Product growth (GDP) in the post-Covid-19 period in Kosovo. This paper explored the impact of consumption, remittances, exports, imports, and inflation on Kosovo's GDP growth using fixed effects regression analysis with data from various secondary sources to analyze their impact from Kosovo's perspective. The results demonstrated that consumption, remittances, and exports had a statistically significant influence on GDP growth during the post-pandemic economic lockdown stage, whereby imports and inflation had a little inverse relation. Further, the Hausman test statistics on the adequacy of the fixed-effect model selection represent a superior performance compared to the random effect model. The paper is the first that extensively explores the impact of these factors that drove GDP growth in the post-pandemic period in Kosovo's economy. The novelty of this paper is that it recognizes the response of governments to the pandemic and accurately identifies the macroeconomic factors that influenced GDP growth.

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THE EFFICIENCY OF ENSURING THE FINANCIAL SECURITY OF ARMENIA։ NEW APPROACHES

THE EFFICIENCY OF ENSURING THE FINANCIAL SECURITY OF ARMENIA։ NEW APPROACHES

Author(s): Gayane Salnazaryan,Albert Hayrapetyan,Marine Avetisyan,Lilit Avetisyan / Language(s): English Issue: 3/2022

Financial security is considered a subsystem of the economic security system. The financial security of the Republic of Armenia is one of the most urgent issues of study and analysis. Covid-19 and the 2020 war in Armenia harmed all sectors of the Armenian economy, especially economic and financial security. At this moment, the research of the chosen topic becomes more than necessary and urgent. In the current post-crisis period, financial security is more than possible in Armenia. In this article, we tried to define and analyze the elements affecting the security of the Armenian financial system and evaluate the current effectiveness of financial security. For that purpose, we have formulated the following research questions: How are countries’ financial security assessed? What elements ensure financial security in Armenia? Is the current system of financial security effective in Armenia? The applied methodologies are quantitative and qualitative. In particular, we used index analysis, graphical analysis, comparison, and expert evaluation analysis to answer the research questions. The analysis results showed that the change of isolated factors significantly impacts indicators of the country’s economy, particularly the financial system; moreover, the factors indirectly impact the country's social, political, and public life.

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Long-term Consumer Price Dynamics in Bulgaria, 1750 – 2020

Long-term Consumer Price Dynamics in Bulgaria, 1750 – 2020

Author(s): Martin Ivanov,Ralitsa Ganeva,Kaloyan Ganev / Language(s): English Issue: 1/2022

In this paper we explore the long-term developments of consumer prices in Bulgaria for the period 1750–2020. The discussion draws on a component-based index of consumer prices constructed by the authors. We consider both nominal price-level time series and real prices of selected essentials (bread, meat, sugar, tobacco, alcohol, and construction goods used by households). For the reviewed period, we identify two major inflationary episodes, namely the two World Wars and the interwar period, and the period of post-communist transition. For the former, we compute an increase of the price level of about 46 times. For the latter, we arrive at a mind-blowing analogical result of over 3800 times. A curious finding concerns the communist period. Contrary to popular beliefs established through a massive propaganda of no-inflation socialist economies, we discover an overall increase of the price level for that period of nearly 4 times. Real prices of individual commodities are calculated by deflating nominal figures by the value of the corresponding base consumer price index. The inspection of their dynamics leads to uncovering hidden insight related to the developments of specific markets. Also, it allows to assess more clearly the similarities and differences of real price evolutions over different political regimes. For example, we find that the real price of bread in the times of communist rule did not contrast markedly with its levels in preceding and succeeding periods. Another example points to the conclusion that in the years of EU membership, the real prices of most commodities that we consider follow a path of decline. This suggests that statements on the economic developments in those years which rely heavily on the popular perception of lower affordability should at least be taken with a grain of salt. The availability of our results could facilitate further explorations into the nature and specifics of the economic and social development of Bulgaria over a long period of time.

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Къде и защо не се появява предприемаческо съсловие през възрожденската епоха

Къде и защо не се появява предприемаческо съсловие през възрожденската епоха

Author(s): Ivaylo Naydenov / Language(s): Bulgarian Issue: 1/2022

During the Bulgarian National Revival period there were settlements across Ottoman Bulgaria where a number of public figures, revolutionaries and businessmen were born and raised. The reasons for the appearance of such alert people are numerous and interrelated. Among the factors can be mentioned the specific natural and climatic conditions, the favourable geographical location of such settlements; the awake public atmosphere in them; intensive development of craft production and trade; availability of near and distant markets; the institutional changes in the Ottoman Empire; etc. On the other hand, it seems that very important are social, family and human capital– assets that are purposefully created and maintained in such settlements. The purpose of the current article is to shed light on regions and settlements where rapid economic and social development was not available in the 18th and 19th centuries. The main question I will try to give an answer is why an entrepreneurial class did not emerge in some regions and settlements during the Bulgarian National Revival period. There are several factors that contributed to the fact that a Bulgarian entrepreneurial class did not appear in regions such as the Black Sea area, the western and south-eastern Bulgarian lands (with some exceptions), etc. The factors are as follows: the privileged status of the local population in the 16th and the 17th centuries did not have a positive impact on the socio-economic processes later; the low influence of the Tanzimat reforms; the absence of more active market relations; the slower incorporation of some of the mentioned regions into the emerging national market; the lack of a larger urban centre in the region of Gorna Struma, which would stimulate more active economic processes and connections in the region and beyond it; the presence of competing ethno-confessional groups (Greeks, Jews) that have entrepreneurial experience and contacts; the specific economic conditions that helps to cultivate archaic mentality in some regions; the complete or partial absence of social and family capital; the lack of human capital, as well as institutions (such as secular schools, etc.) that could contribute to its creation and maintenance; the lack of Greek cultural influence, which contributed to the formation of people with a particular economic thinking and behaviour in other regions. There are regions and settlements across Ottoman Bulgaria that did not impress with their dynamic socio-economic and public development during the National Revival period. Their historical destiny deserves to be researched because it could give us a more realistic idea of the socio-economic transformations that took place in the 18th and especially during the 19th century.

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Кооперацията – партийната надежда за успешна стопанска модернизация в България (края на XIX – началото на ХХ век)

Кооперацията – партийната надежда за успешна стопанска модернизация в България (края на XIX – началото на ХХ век)

Author(s): Milko Palangurski / Language(s): Bulgarian Issue: 1/2022

The restored in 1879 modern Bulgarian state found itself in a difficult economic situation. With its economic backwardness, the political parties in the country were persistently looking for models who could allow them to accelerate and catch up with the other European countries. One of the ideas was to use the cooperative as a tool to catch up with the century's lag. However, the situation in the economic sector was such that practical actions were mainly in the area of “Raiffeisen cash registers” and "popular banks", while other types of cooperatives were practically invisible in real economic exchange. In their documents, all organizations gradually accepted the need for a policy of "patronage", which must be carried out with the mechanisms of state policy, especially through the financial sector and ensuring access to cheap credit from the cooperators. Some parties, especially those from the leftist and populist sector, accepted that the cooperative idea can be useful only with direct political intervention in the sector and even through organizational connection between parties and active cooperatives. This early model of authoritarian impulses was extremely persistent in Bulgarian politics and survived even the entire twentieth century. This leads to a distortion of economic relations and a steady increase in state intervention and control over cooperative networks.

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Княжеското търговско агентство в Дедеагач - експеримент в българската външна и икономическа политика (1897–1901)

Княжеското търговско агентство в Дедеагач - експеримент в българската външна и икономическа политика (1897–1901)

Author(s): Angel Zlatkov / Language(s): Bulgarian Issue: 1/2022

The article analyzes the creation of the Bulgarian Trade Agency in Dedeagach as an experiment in the Bulgarian foreign and economic policy at the end of the 19th and the beginning of the 20th century. It regards the initiative as an attempt to expand the economic influence of the Principality of Bulgaria in European Turkey in the middle of the Eastern Crisis (1894-1898). Despite the public opinion, which favored a military solution to the Bulgarian national question, the prime minister Dr. Konstantin Stoilov decided to stay neutral and to use the crisis to strengthen the economic ties between the two countries. The Agency functioned only 4 years - from 1897 to 1901, when it was closed due to financial difficulties of the Principality. The Author uses the official correspondence of the Trade Agency with the Bulgarian Ministry of Foreign Affairs, the local authorities and private companies to trace the activity of the commercial agent Konstantin Hadzhidimitrov and to show the main problems of the traders and entrepreneurs in the Ottoman empire. The paper presents case studies, which show the complicated trade relations in the Balkans, and seeks an answer to the question if the Bulgarian experiment was successful.

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Смесените търговски камари в България. Създаване и стопански инициативи (1920–1940)

Смесените търговски камари в България. Създаване и стопански инициативи (1920–1940)

Author(s): Liliana Veleva / Language(s): Bulgarian Issue: 1/2022

In the period between the two World Wars, the development of international trade is determined by the general conditions of the world economy, the profound geopolitical changes and the specificities of the individual national economies. In a complex and dynamic situation, the different countries and their governments are moving towards the implementation of effective approaches and forms to solve their foreign trade problems. In this context the possibilities of creating mixed chambers of commerce are also discussed. The emphasis is placed on: the prerequisites for their creation, the internal organization and membership, the main directions of their activity etc. Institutions are also viewed through the lens of bilateral economic relations and political interests.

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Нормативна уредба на частната стопанска дейност в България (края на 40-те – 70-те години на ХХ век)

Нормативна уредба на частната стопанска дейност в България (края на 40-те – 70-те години на ХХ век)

Author(s): Kostadin Paev / Language(s): Bulgarian Issue: 1/2022

Although total condemnation of private property as a major source of social and thus the political conflicts in society, the private initiative in the economy as a tool for exploitation of man by man, communist ideology was unable to eliminate completely them, neither in the people’s thinking, nor in the legal system of socialism and the real business. The present paper makes periodization of this legislation and focusing in particular on one of the least-known stages in its development. The free professions as lawyers, musicians, artists and others, private medical services, as well as agricultural activities and cooperative associations, are excluded from the study. A priority place is given to crafts, trade and services provided by private individuals. In the legal framework of private economic activity during the time of socialism, two main periods are outlined: the first from the late 1940s to the 1970s, which is the subject of the present study, and the second – in the 1980s. The Constitution of 1947 does not, in principle, reject the possibility of exercising private economic activity. It contains provisions that can be classified into three groups: 1) directly concerning the stimulation of private business initiative; 2) provisions indirectly related to this activity, and 3) restrictive provisions. In the 1950s, some of the old forms of private economic activity in the field of small trade and services, which the totalitarian regime in the country allowed due to objective circumstances, still continued to exist. The 1960s saw a trend towards stagnation and restriction of private economic activity, which trend intensified and reached its peak after the adoption of the new constitution in 1971 until the end of the 1970s. Only later, in the 1980s, the authorities resorted to a change of strategy and the search for new forms of economic activity by private individuals.

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

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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EXAMINATION OF DECISION-MAKING STRUCTURES’ PERCEPTIONS OF COMPONENTS ON THE INFLUENCES OF SME SUCCESS

EXAMINATION OF DECISION-MAKING STRUCTURES’ PERCEPTIONS OF COMPONENTS ON THE INFLUENCES OF SME SUCCESS

Author(s): Muhamet J. Spahiu,Esat A. Durguti / Language(s): English Issue: 1/2023

Small and medium-sized enterprises (SMEs) have succeeded in being the main and dynamic pillar of national and international economies. Education and work experience is essential in increasing SMEs’ efficiency and competitiveness. The changing business environment has created fierce competitiveness among SMEs, requiring active interaction between managers/owners and stakeholders. As a result, this study aims to explore the influence of education, experience, using a business plan, and barriers on the success of small and medium-sized businesses. This research employed an online questionnaire for scientific research. Through ordered logistic modeling, we observed 336 answers from businesses using the qualitative approach. The study’s findings reveal that education and work experience have a statistically favorable influence on the performance of SMEs, whereas barriers have a substantial adverse influence. Findings on barriers are noteworthy in the context of this study since the governing institutions throughout the pandemic and later situations experimented with the measures adopted. The study also benefits SMEs and legislation authorities in understanding the critical concerns that are perceived as barriers to the growth and expansion of SMEs, resulting in the creation of even more sophisticated infrastructures to support sustainable development.

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ТЕНДЕНЦИИ КЪМ ЕТАТИЗЪМ В ПРЕДИЗБОРНИТЕ ПРОГРАМИ НА ПАРТИИТЕ, УЧАСТВАЩИ В ПАРЛАМЕНТАРНИТЕ ИЗБОРИ НА 2 ОКТОМВРИ 2022 ГОДИНА

ТЕНДЕНЦИИ КЪМ ЕТАТИЗЪМ В ПРЕДИЗБОРНИТЕ ПРОГРАМИ НА ПАРТИИТЕ, УЧАСТВАЩИ В ПАРЛАМЕНТАРНИТЕ ИЗБОРИ НА 2 ОКТОМВРИ 2022 ГОДИНА

Author(s): Vanya Kashukeva-Nusheva / Language(s): Bulgarian Issue: 4/2022

The article examines the pre-election programs of the parliamentary presented parties and coalitions in the 48-th National Assembly. The focus of the research is placed on the ideas for more intensive intervention of the state and for supporting companies operating in key sectors of the economy - energy, tourism and agriculture. The report also addresses the question to what extent this approach reflects a different perspective on the role of regulatory institutions that have specific control powers in the areas under consideration. The main applied method is a comparative analysis, which allows, based on the study of party program documents during the period 2017-2022, to make an assessment of changes in ideas about the state intervention in these areas.

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БЮРОКРАЦИЯ ПО ВРЕМЕ НА ВОЙНА: ЗАЩО ТРЯБВА ДА СЕ  СТРАХУВАМЕ ОТ „РАДИКАЛИЗАЦИЯТА“ НА РУСИЯ?

БЮРОКРАЦИЯ ПО ВРЕМЕ НА ВОЙНА: ЗАЩО ТРЯБВА ДА СЕ СТРАХУВАМЕ ОТ „РАДИКАЛИЗАЦИЯТА“ НА РУСИЯ?

Author(s): Vladimir Dubrovskiy / Language(s): Bulgarian Issue: 2/2023

It is obvious that the Russian army which is strictly hierarchically organized is not only losing to the more decentralized and seemingly disorganized army of Ukraine but also that the Russian state itself, based on the same principle of highly centralized "vertical power", has proven inept, irreversible and ineffective, especially in the field of intelligence and the mobilization of soldiers and officers for the front. Is it a "systemic fallacy" about "Russia" or is it simply some "deviation" of the otherwise capable and effective strong-vertical of power in the Russian Federation, or is it just a "series of mistakes" by the military command? There are at least two arguments that point to the fact that we are dealing with a systemic nature of these problems.

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МЕРИТОКРАЦИЯТА ДРУГ ИЗТОЧНИК НА НЕРАВЕНСТВО ЛИ Е?

МЕРИТОКРАЦИЯТА ДРУГ ИЗТОЧНИК НА НЕРАВЕНСТВО ЛИ Е?

Author(s): Naoyuki Haraoka / Language(s): Bulgarian Issue: 2/2023

Income inequality is increasing in the United States and in some developed nations in Europe and this is a principal source of poorer people’s frustration with current politics, leading to rising anti-establishment sentiment among voters and destabilizing the center-right or center-left political elites that have been the mainstream in these nations’ administrations since the end of World War II. Social divisions result in costs to the economy, such as big public spending on compensation for the unsuccessful. Political instability resulting from social divisions would create even greater costs. Social cohesion would be the cheapest way to achieve a stable political economy and create happiness for all. So elites should care for non-elites and be more sensitive to their plight. This is not merely an ethical question but one of logic.

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Concept of Liability, Legal Liability, and Budgetary Responsibility

Concept of Liability, Legal Liability, and Budgetary Responsibility

Author(s): Ivana Pařízková / Language(s): English Issue: 1/2023

Responsibility is a concept used in common communication but also as a technical term, especially in the legal sciences, but also in psychology, ethics and sociology, philosophy, and theology. In many languages, the etymology of the term is based on the Latin respondeo, which means answering someone, giving an account, or simply giving an answer to a question. In law, responsibility is understood as the necessity to bear the consequences foreseen by law for the actions of the responsible entity or for the result attributed to the responsible entity. And at the same time, we can also state that legal responsibility is a legal relationship in which a secondary obligation arises for the responsible subject by violating his primary obligation.

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Цикличност в процеса на отбранително планиране
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Цикличност в процеса на отбранително планиране

Author(s): Georgi Georgiev / Language(s): Bulgarian Issue: 3/2023

The report presents the results of a study of the periodicity of defence reviews (strategic reviews) over the last 30 years concerning the armed forces. The different durations of cycles in the defence planning have been established (by a systematic analysis) which predetermines deviations, delays or shortfalls in the development of the defence capabilities and armed forces. Refinement of the process in the direction of synchronization with the corresponding process in NATO will increase the efficiency and the timely development of interoperable forces.

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ПЕЧАТЪТ КАТО ВЪЗМОЖНОСТ ЗА РЕФОРМИРАНЕ НА БЪЛГАРСКОТО ЗЕМЕДЕЛИЕ ПРЕЗ 80-ТЕ –90-ТЕ ГОДИНИ НА ХІХ ВЕК

ПЕЧАТЪТ КАТО ВЪЗМОЖНОСТ ЗА РЕФОРМИРАНЕ НА БЪЛГАРСКОТО ЗЕМЕДЕЛИЕ ПРЕЗ 80-ТЕ –90-ТЕ ГОДИНИ НА ХІХ ВЕК

Author(s): Yordanka Krivoshieva / Language(s): Bulgarian Issue: 1/2023

The purpose of the present study is to show the features, essence and meaning of the press, organized and supported by the idealism and patriotism of the young, highly educated and economically far-sighted Bulgarian intelligentsia. The Bulgarian agricultural periodical and book press from the last two decades of the 19th century introduces the novelties of modern agriculture, highlights the advantages of the economy based on scientific knowledge and the use of agricultural machinery. Economic reforms are the work of an enlightened society that respects and values agricultural labour. The seal suggests the importance of constant, daily work and emphasizes personal initiative. The conservative rural population did not sufficiently benefit from the knowledge and ideas for rational organization of the farm that the agricultural press offered. A certain apathy about the press also shows part of the agricultural intelligentsia. Incorrect subscribers and officials create difficulties for its normal functioning and distribution. The published books do not receive the necessary attention due to the mistrust of the peasants towards the people of intellectual work. All this limits the usefulness of the press and slows down there form process. Newspapers, magazines and books on agricultural issues from the last two decades of the 19th century represent a national treasure that has not lost its relevance. The chronological, systematic, comparative and analytical method was used for the research.

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ВТОРИЯТ ДЪРЖАВЕН СЪД (1910–1914) И ОБВИНЕНИЯТА СРЕЩУ БИВШИЯ МИНИСТЪР НИКОЛА ГЕНАДИЕВ (1903–1907)

ВТОРИЯТ ДЪРЖАВЕН СЪД (1910–1914) И ОБВИНЕНИЯТА СРЕЩУ БИВШИЯ МИНИСТЪР НИКОЛА ГЕНАДИЕВ (1903–1907)

Author(s): Evgeni Kostov / Language(s): Bulgarian Issue: 1/2023

The Institute for constitutional Ministerial criminal liability in Bulgaria is based on article 155-159 from the Constitution of the Bulgarian Principality, adopted in 1879. It provides for a specific procedure through which the members of the government to be judged outside of the civil courts. From 1880 to 1923, through this procedure four trials were held. In this case, we focus on the work of the Second State Court (1910–1914). He explores potential law violations committed by ministers from the popular liberal government of Bulgaria, in the period 1903-1908 years. Later, in1913 year, the indictment, was published. Sixteen charges (individual and collective)have been brought against the former Minister of Trade and Agriculture N. Genadiev. In their analysis, two types of accusations emerge. In some of them, his decisions were approved in the Council of Ministers and in the National Assembly. The author of this article concludes that there should be no or few convictions here. In the other case –without the sanction of a higher authority, the violation of the laws by the former minister should end with more serious convictions. However, the third state court did not reach the end – due to a number of political reasons, in 1914 a decision was made to remove the responsibility from the accused former ministers.

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