Year 2013, Issue 2
Date published3.6.2013
Table of content
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Alla Ozeran
The Results of Implementation of the International Financial Reporting Standards in Ukraine: Problematic Issues and SolutionsJEL: E44Summary: In May, 2011 Verhovna Rada of Ukraine amended the law “On Accounting and Financial Statements in Ukraine”, according to which domestic enterprises, and foremost joint stock companies, banks, and insurance companies are obliged to... In May, 2011 Verhovna Rada of Ukraine amended the law “On Accounting and Financial Statements in Ukraine”, according to which domestic enterprises, and foremost joint stock companies, banks, and insurance companies are obliged to prepare and present financial and consolidated statements in accordance with the International Standards of Financial Reporting (IFRS) from 1st January, 2012. One of the main problems of transition to IFRS is considered to be the short timeframe for their implementation. The paper presents research of the process of the reformation of the Ukraine’s system of accounting to generally accepted world principles and standards, necessitated by country’s independence gained in 1991, changes in the economic system and the country’s intention to be integrated into the European Union. The research provides main stages of reforms conducted, as well as results achieved on each stage; the article analyses and provides solutions to problems and difficulties connected with the implementation of the IFRS in Ukraine.DOI: -
Marina Nikolova
Motivation for Development and Effects of Organic FarmingSummary: The development of organic farming in Bulgaria is one of the priorities of the Ministry of Agriculture and Foods which works to maintain the trend of increasing the number of organic farmers, the amount of organically cultivated... The development of organic farming in Bulgaria is one of the priorities of the Ministry of Agriculture and Foods which works to maintain the trend of increasing the number of organic farmers, the amount of organically cultivated lands and the diversity of organically grown crops and animals. The positive effects of organic products and foods for human health, protecting the environment and preserving natural resources have been greatly popularized lately. This is also due to the fact that bigger groups and communities, both in the European Union and in Bulgaria, are interested in healthy eating and sustainable use of natural resources. This leads to the necessity of highly motivated farmers and obtaining good economic results from the introduction of organic production approaches in modern ecologically-oriented farms.DOI: 1 -
Viktor Monev
Problems Related to Assessment of Business Foreign Language Knowledge and SkillsJEL: Z10Summary: The Foreign language teaching is related to the achievement of predetermined goals. In the field of the language for general use, these goals are oriented towards teaching phonetic, lexical and grammatical knowledge of language... The Foreign language teaching is related to the achievement of predetermined goals. In the field of the language for general use, these goals are oriented towards teaching phonetic, lexical and grammatical knowledge of language skills and their application in communication between people. The checking of the knowledge takes place frequently through tests, allowing a relatively objective assessment by the teacher. In the case of teaching a foreign language for special purposes these objectives are extended through specific vocabulary, common used grammatical structures and the ability to work with technical texts, which allow professional communication. Creating tests and their use in practice requires the inclusion of elements that check the level of knowledge of the specialized language.DOI: 1 -
Stela Kasabova
Studying the Competitiveness of Tourism Business in the Republic of Bulgaria (Evaluation of the Differences of the Services Offered)Summary: Maintaining high competitiveness in tourism business (hotel business, in particular) contributes both to the long-term development and management of regions and to the sustainable and competitive development of regional tourist... Maintaining high competitiveness in tourism business (hotel business, in particular) contributes both to the long-term development and management of regions and to the sustainable and competitive development of regional tourist destination. The article deals with issues related to the competitiveness of tourism in Bulgaria by evaluating the hotel services offered to holidaymakers. The results are obtained based on a survey of four hotels (located on the Bulgarian Black Sea Coast), conducted in August 2012. The article consists of three parts: socio-demographic characteristics of surveyed tourists; evaluation of the quality of services offered in hotels (reception services, evaluation of the rooms and restaurant in the respective hotel, and evaluation of nine types of services); evaluation of the differences in the services offered by hotels. The results of the study are that the "strong" and "weak" points are defined by types of services according to the opinion of the tourists interviewed. The emphasis is on improving the weak points and how to improve the characteristics of these indicators for the four hotels.DOI: 1 -
Plamen Milev
Opportunities for Building Computer Information Systems in Municipalities Using Dynamic Document ManagementSummary: The article deals with the structural differences of the documents in municipal administrations of Bulgaria. These documents are official forms that contain specific facts and information specified by the law. In this sense, each... The article deals with the structural differences of the documents in municipal administrations of Bulgaria. These documents are official forms that contain specific facts and information specified by the law. In this sense, each municipal administration works with documents using its own structure described in existing state and municipal regulations. Under the structure of the document in the article we understand a list of attributes of a given document and its specific meaning in terms of this document. In terms of municipal documents, the structure of the different forms does not change during the calendar year, but in many cases this structure differs for each subsequent calendar year. Therefore, this article focuses on the use of software methodology for dynamic document management in databases of municipal computer information systems of the local administration of the Republic of Bulgaria. For this purpose we consider the use of five software methods – software method for defining documents, software method for presenting documents in the form of metadata, software method for saving documents presented as metadata, software method of storing documents in the form of metadata, software method for retrieving documents stored as metadata.DOI: -
Dimitar Kolev, Elizar Aleksiev Stanev
Facebook Usage for Marketing Meàsurements (by the Example of Meat Industry Organizations in Bulgaria)Keywords: Facebook page, Facebook activity, fan page, content, likes, comments, shares, social networkSummary: The significance of social networks for the business as a part of marketing instruments is constantly growing, which requires constant observations and studies of different opportunities for conducting marketing researches. In this... The significance of social networks for the business as a part of marketing instruments is constantly growing, which requires constant observations and studies of different opportunities for conducting marketing researches. In this article some of the methods for marketing research in Facebook’s fan pages for key meat industry producers in Bulgaria have been shown. A comparison between the selected fan pages and other leading Facebook fan pages from Bulgaria has been made. On the basis of that analysis some key prepositions have been presented.DOI: