ДАНЪЧНИТЕ ПРЕФЕРЕНЦИИ КАТО ФОРМА НА ДЪРЖАВНА ПОМОЩ ЗА СЕЛСКОСТОПАНСКИТЕ ПРОИЗВОДИТЕЛИ

Author(s): Georgi Gerganov,Violeta Blajeva / Language(s): Bulgarian / Issue: 3/2015

The vital importance of agricultural production and the interweaving of economic and biological processes determine the need of more state intervention in carrying out the agricultural policy in our country. This policy is implemented by government assistance, government subsidies and grants and tax relief (preferences).This article characterizes tax preferences as assistance for investments in tangible and intangible assets on farms involved in primary agricultural production. On this basis, the authors offer options for accounting entries in in case of reporting retention of corporate tax and analyse its impact on financial result.

Данъчно-правни аспекти при счетоводното третиране на селско-стопанската продукция при земеделските производители

Author(s): Branimira Koleva / Language(s): Bulgarian / Publication Year: 0

Agriculture in Bulgaria is a high-risk sector, but at the same time there are few tax incentives. Do the tax authorities during the tax inspections and audits manage to establish the actual outputs produced? Are the applied techniques from them effective and what results do they bring?

Дарове и гостоприемство

Author(s): Tanya Boneva / Language(s): Bulgarian / Issue: 3/2016

This article discusses the role of gifts and hospitality in Bulgarian peasant tradition in the context of peasant society structure: small and middle size family households organized to overcome difficulties and constraints of an underdeveloped society of „communal capitalism“ where most of the young people could not enter labor market outside villages. Overpopulation results in specific strategies of economic behavior: family members worked to make their households most productive through their efforts, mutual aid between village families in critical moments of agricultural cycle, as well as intensive social interaction in the most important social events in peasant communities: birth, wedding, rites of passage, funerals, calendar customs, rites and holidays, etc. All of them contained gifts exchanges and hospitality that reflect relative social equality and regular exchange of services between families. Most archaic gifts – oral blessings and actions, presented by ritual groups („koledari“, „survakari“, „kukeri“, etc) are directed to positive influence on actual and future fruits of nature and humans health. They are exchanged for material gifts and hospitality. Collective participation in gift exchange and hospitality includes rites aimed to overcome critical moment in the families and villages: long illness or epidemics. All the collective rituals expressed unity against social and natural crises.

Дарове от поколенията (Съвременни аспекти на обществено дарителство в селищата Момчиловци и Левочево, Смолянско)

Author(s): Tania Mareva / Language(s): Bulgarian / Issue: 3/2016

Даряването в Сватбите в България от средата на ХХ до началото на ХХІ век

Author(s): Milena Marinova / Language(s): Bulgarian / Issue: 3/2016

The article is dedicated to one of the important moments in the wedding custom inBulgaria – the offering. It traces the ways in which since the second half of the 20thcentury the authorities try to influence the traditional forms of offering. The researchshows the differences in offering in the towns and villages and presents the reasonsfor them. It outlines the main trends in the last tree decades in the exchange of giftsbetween the newly-married couple and the guests which are characterized by theintensive penetration of foreign models.

Демографските проблеми и икономическата сигурност

Author(s): Goran Angelov / Language(s): Bulgarian / Issue: 1/2015

For a long time the population of Bulgaria decreased because of the decline in birth rates, increasing mortality, economic migration and others. This can lead serious problems for the country economic security.

Державна аграрна політика України у сфері сталого розвитку сільських територій: правовий аспект

Author(s): Inna Kulchii / Language(s): Ukrainian / Issue: 136/2017

One of the components of the state agricultural policy of Ukraine is to ensure sustainable rural development, which the international community recognized the existence of a strategy for the XXI century. The author found the essence of sustainable development in accordance with international law; analyzed the position in this sphere; proposed her own definition of sustainable rural development. A system analysis of legislation in the field of sustainable rural development suggests that it is in its infancy and needs improvement. The author concludes that the achievement of the basic principles of sustainable rural development is possible through the development and implementation of specific legal, economic and organizational arrangements which should based on diversification of rural areas, because it is could help to solve the major problems of rural areas.

Державна підтримка та регулювання розвитку підприємств сільського зеленого туризму

Author(s): Yaroslav Plevako / Language(s): Ukrainian / Issue: 44/2020

The subject of the research is theoretical, methodical and practical aspects of state support and regulation of rural green tourism enterprises development. The purpose of the work is to substantiate the directions, mechanisms and instruments of state support and regulation of the development of rural green tourism enterprises for the future. The methodological basis of the article was both general scientific and special methods of scientific knowledge. Methods were used: historical, dialectical, system-structural analysis and synthesis, statistical-economic, SWOT-analysis, grouping, problem-targeted approach. Results of work. The article highlights the problems, factors and prospects of state support and regulation of rural green tourism enterprises development. The conditions, resources, mechanisms and instruments of state support and regulation are identified. Reasonable sources of their spread and growth. Forms of monitoring, reporting and accounting are proposed. Functions have been defined to improve state support, regulation and management of rural green tourism enterprises development in the future. The field of application of results. The materials, results and conclusions of the article can be used in the activities of rural territorial communities, local self-government bodies, enterprises and agro-villages, higher education institutions of relevant specialization and faculties of economics and management. Conclusions. Rural green tourism is a relatively new type of rural activity. It is useful for both holidaymakers and owners – rural residents, entrepreneurs, rural communities, regions and the state as a whole. Its businesses and agro-settlements contribute to the development of many related businesses in other industries; preservation of national spirituality, popularization of Ukrainian culture; dissemination of knowledge and information about the historical, natural, ethnographic features of the country. It deserves all the support from the state, public organizations, large agribusiness, rural territorial communities.

Державно-правове забезпечення механізмів стимулювання виробництва органічної продукції

Author(s): Y. O. Samsonova / Language(s): Ukrainian / Issue: 139/2017

The current state of development of production of organic products in Ukraine and analysis of its normative and legal support proves the imperfection of state regulation in this area, in particular,in terms of state support. Among the main reasons for the slow development of this economic sector in Ukraine, one can identify: the imperfection of the current legislation on the development of the organic sector, in particular, in relation to labeling, certification and state-legal mechanisms for stimulating the production of organic products; lack of priority of state support for organic agriculture; low demand for organic products in the domestic market of the country. The article analyzes legal support of direct financial and indirect state support of organic agriculture of Ukraine and foreign countries, deficiencie sof organizational and legal mechanisms for stimulating the production of organic products, provides recommendations for the development of their perspective directions, proposes amendments to the existing national legislation in the area of improving indirect state support measures. It is concluded that in order to achieve the tasks set by the state in the field of organic agriculture development, in addition to improving regulatory and legal adjustment of these relations, in particular in the field of state support,other measures of organizational and legal incentives for organic production should be implemented,which will promote the emergence of interest both from the farmers, and consumers, focusing on the increased demand for such products. But, given the importance of the state in the development of the studied relations, first of all, it is necessary to create a special state authority (committee, department,etc.), responsible for the development, implementation and control of state policy in the field of organic agriculture, and secondly, to determine the general vector state policy in this area, indicating specific directions and ways of their implementation through the adoption of the National Program for the Development of Organic Production.

Дефиниране и оценка на устойчивостта на фермите

Author(s): Hrabrin Bashev / Language(s): Bulgarian / Issue: 3/2016

The issue of assessment of farms sustainability is among the most discussed among researchers, farmers, investors, politicians, interests groups and public at large. Despite the significant development of the theory and practice in that new area still there is no common understanding on „what is farm sustainability?“, „what is the relation between farm and agrarian sustainability?“, “which are critical factors of farms sustainability?”, and „how to assess farms sustainability level?“. This article tries to give answer to all these questions, as the evolution of the “concept” of farm sustainability is initially analyzed and discussed. On that base is suggested adequate definition of farm sustainability as ability of a particular farm to maintain its governance, economic, social and ecological functions in a long term. After that applicable for the contemporary conditions of the development of Bulgarian farms framework for assessing the farm sustainability level is suggested. The later includes a system of appropriate principles, criteria, indicators, and reference values, which characterize the governance, economic, ecological and social aspects of farms sustainability as well as approach for their integration and interpretation. The goal is to test the efficiency of this framework, and after that to apply it for the assessment of sustainability level of farms during the new program period of EU CAP implementation in Bulgaria.

Дефиниране, анализиране и усъвършенстване на управлението на услугите на агроекосистемите

Author(s): Hrabrin Bachev / Language(s): Bulgarian / Issue: 4/2020

The present article suggests a holistic framework for defining, evaluating and improving the governance of agroecosystem services in Bulgaria. The interdisciplinary Theory of Ecosystem Services and the New Institutional Economy are adapted, and an attempt made to define the governance of agroecosystem services, to identify its agents, forms and mechanisms, to formulate an adequate criterion for evaluating its efficiency, and to characterize the stages for its analysis and improvement. The proposed new approach is based on the building up of a hierarchy of agroecosystems and services related to its different levels, as well as an assessment of the system of governance that corresponds to each level of provision of agroecosystem services.

Деякі питання охорони та збереження екологічних систем

Author(s): Svetlana V. Sharapova / Language(s): Ukrainian / Issue: 142/2018

This article reviews and analyzes national and international legislation on the protection of natural ecological systems and other types of them. The scientific views on the concept of ecological system, agrarian ecological system, agro landscape are investigated. System analysis of legislation in the field of protection and preservation of ecological systems allows to state that it is at the stage of formation and needs improvement. It is emphasized that the legal mechanism for protecting and preserving both natural ecological systems and other types of them is fragmentary and needs substantial improvement. The author of the article emphasizes that for the maintenance and proper functioning of ecological systems, regardless of whether they are created artificially or naturally, any activity permitted by law must be carried out in compliance with the requirements for the protection of land, soils and other natural resources, the preservation of interconnections and the interaction of all the components that are part of the ecosystem. In addition, the issue of preserving ecological systems, maintaining their integrity should be considered as one of the strategic objectives of the state ecological and land policy of the country. It is important to note that ecosystems are changing (and sometimes destroyed) under the influence of industrial and other human activities, which leads to irreversible negative changes in the natural environment. Thus, there is a need for the allocation and consolidation of ecosystems as a special object of protection at the legislative level. As well as more detailed regulation in the legislation of the provisions on their protection and restoration.

Деякі питання правового регулювання інвестиційної діяльності в аграрному секторі економіки україни

Author(s): V. Panchenko / Language(s): English,Russian,Ukrainian / Issue: 135/2016

A study of the current legislation regarding the legal regulation of investment activity in agrarian sector of economy of Ukraine. Clarified the presence of a branching system of normative-legal acts in this area, so to speak of a complete and a mutually agreed system of law is premature. The legislation requires further improvement. After all, to ensure the competitiveness of the agricultural sector of Ukraine’s economy must have a proper legal regulation of relations in the investment process by addressing deficiencies in the investment law, the consolidation of organizational and legal mechanisms of implementation of investment legislation and a clear interaction between public authorities, increase the level of state support for investment activities in agriculture, implementation of appropriate institutional support for the development of the investment market, which will lead to improve the efficiency of agricultural production and the solution of social problems in the village.

ДИВЕРСИФИКАЦИЯ НА БИОЛОГИЧНИТЕ ПРОИЗВОДСТВА, ФАКТОР ЗА РАЗВИТИЕ НА СЕЛСКИТЕ РАЙОНИ

Author(s): Georgi Aleksiev,Konstantin Stankov / Language(s): Bulgarian / Publication Year: 0

During the current EU CAP programming period, the significant institutional and public support for organic production has led to an increase in the base and number of people employed in this specific sub-sector of Bulgarian agriculture. There are necessary investments to transform all traditional production practices and to open up entirely new holdings and they have created a variety of forms of risk that must be managed associated with them.The purpose of this paper is to assess the impact of diversification of organic production on rural development. In order to achieve its goal, the research should accomplish the following tasks:• to analyze the dynamics of organic production in Bulgaria;• assess the impact of bio-industries on the development of their respective sub-sectors (of agriculture);• to analyze the impact of the diversification of organic production on the dynamics of the processes occurring in rural areas in BulgariaThe research was carried out as part of the "Production potential and local consumption of livestock products in the Southeast region" funded by the Research Fund of the Ministry of Education and Science.

Дизайн на глобализацията

Author(s): Vania Hadjieva / Language(s): Bulgarian / Issue: 1/2019

Globalization is a complex social phenomenon, provoked in the beginning by human curiosity to discover and try new and different things. As evolutionary processes progress, so does globalization, which initially reduced to getting to know people from the neighboring village, and today people from different continents communicate with each other without any difficulty. It is a complex social phenomenon that is presented within the study through the nature of the phenomenon, the prerequisites that provoke it, the symptoms and types of classifications of globalization.

ДИНАМИКА НА КРЕДИТИРАНЕТО НА АГРАРНИЯ СЕКТОР ОТ ТЪРГОВСКИТЕ БАНКИ СЛЕД ПРИЕМАНЕТО НА БЪЛГАРИЯ В ЕВРОПЕЙСКИЯ СЪЮЗ

Author(s): Damyan Kirechev,Milen Vlaev / Language(s): Bulgarian / Publication Year: 0

The aim of the report is to analyze the dynamics of bank lending in the agricultural sector in Bulgaria in the period 2007-2018 and to highlight the main trends and challenges in the process of providing financial resources for agricultural holdings. The impact of the credit on value creation in the sector is analyzed. An analysis of lending by commercial banks was carried out according to the amount of loans granted and by type and term. The significance of the credit for improving the production capacity of agricultural holdings is deduced.

Дихотомия ручного и машинного труда: особенности аграрной модернизации в культуре сибирских старообрядцев

Author(s): Galina V. Lyubimova / Language(s): Russian / Issue: 3/2017

The article discusses the well-known paradox of Old Believers’ culture associated with the desire to avoid the “devil news”, on the one hand, and the large-scale participation of Old Believers’ entrepreneurs in the modernization processes, on the other. The author draws attention that active implementation of the latest technical equipment in the industrial sector was not always backed up by similar trends in the agricultural sector. Based on the field data collected in the area of compact residence of chapel Old Believers in the upper reaches of the Yenisei the paper analyzes the features of agricultural modernization in the culture of the Siberian Old Believers. The adaptive role of the Bible commandments concerning the agricultural labor and work processes as a whole is shown.

Дни на културното наследство в ИЕФЕМ – 2016 г.

Author(s): Petko Hristov / Language(s): Bulgarian / Issue: 4/2016

Договор за аренда – обща характеристика. Съпоставка с договора за наем на земеделска земя

Author(s): Brian Zlatev / Language(s): Bulgarian / Issue: 4/2018

The present article is aimed at acquainting its readers with the land lease agreement. The work contains a comparison between the land lease agreement and the rental agreement. The text examines Interpretative Decision No. 2/2015 of the Supreme Court of Cassation, as well as a number of other judicial acts of the Supreme Courts.

Досягнення русичів у мистецтві траволікування

Author(s): Vitaliy Radziyevskyy / Language(s): Ukrainian / Issue: 1/2007

У стародавньому світі фітокультура мала величезне значення. У Давньому Єгипті шанувалися професії садівника-декоратора і жерця-травника, в Греції побут був неможливий без рослинності, сучасна японська ікебана - в минулому частина релігійного ритуалу. Українське квітчання, яке має давньоруські витоки, сягає, однак, не лише давнини, а й глибинних значень. Згадаємо, значення рослин навколо сонцестоянь, Зелених свят, Купала, Юра, Симона тощо. Навіть для вінка вибирали не якісь 12 квітів, а саме лікувальні рослини. Естетична, лікувальна і утилітарна функції взаємодоповнювалися [1].