Year 2016, Issue 2
Date published5.7.2016
Table of content
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Olena Sharah
Quality of the Economic Growth under the Terms and Conditions of the Technological ProgressKeywords: quality, economic growth, technological progress, labor productivity, capital-employment ratio, and capital capacitySummary: This Paper has a two-fold purpose: 1) to explore the abstract and theoretical principles of the classical and neoclassical economic theory to the notion of the economic growth under the terms and conditions of the technological... This Paper has a two-fold purpose: 1) to explore the abstract and theoretical principles of the classical and neoclassical economic theory to the notion of the economic growth under the terms and conditions of the technological progress; 2) to try to apply these provisions with national economic practice of modern Ukraine.DOI: -
Dobrinka Zlateva
The Human Being in Economy – Rational (Irrational) and InstinctiveJEL: B41Summary: The study examines the human being in economy. The shared opinion is that the theory of economics should study the human being in economy rather than the Íomo economicus. The maintained view is that the accepted concept in the... The study examines the human being in economy. The shared opinion is that the theory of economics should study the human being in economy rather than the Íomo economicus. The maintained view is that the accepted concept in the neoclassical theory about Íomo economicus according to which human beings are rational does not correspond to the multifaceted character of human nature. On the basis of interdisciplinary approach the human being in economy is studied as rational (irrational) and instinctive. The view is maintained that economic human activity is determined by instincts. Economic instincts characterizing human activity in economy are discussed.DOI: -
Ruslana Dimitrova
The Online Store – Features in Accounting and Tax Aspects of ActivityJEL: M41Keywords: online store, offline store, drop shipping, collective shopping, affiliate marketing, fiscal reporting, tax treatmentSummary: This paper is an attempt, based on the nature and legal framework of the online store, to define the accounting and taxation issues of its business. For the purpose, the paper discusses the specificities of fiscal reporting of: a... This paper is an attempt, based on the nature and legal framework of the online store, to define the accounting and taxation issues of its business. For the purpose, the paper discusses the specificities of fiscal reporting of: a domain, a website and online store software products, delivery of goods and their release /signing out/, costs related to commercial activity, advertising, research and affiliate marketing costs, costs for claims and warranties, receipts from sales of goods and new techniques of sales – drop shipping, collective shopping, customers’ cash payments and through e-payment systems. Tax issues related to the online store Value Added Tax charging, tax registration, registration regimen and commercial activity requirements are also briefly systematized.DOI: -
Vanya Grigorova
Genesis of Modern Marketing NetworksJEL: Ì31Summary: In modern economic practice as a natural result of a number of public and market processes emerge groupings of organizations with a common strategic objective, referred to as "networks". This form is a phenomenon with a complex... In modern economic practice as a natural result of a number of public and market processes emerge groupings of organizations with a common strategic objective, referred to as "networks". This form is a phenomenon with a complex manifestation and it is studied by a number of theories relating to networks - field of economics, which is still developing. So the motives of this study are several: to track groups of factors (etymological, philosophical and economic) that lead to the emergence of networks to clarify their inherent characteristics, to reveal the specifics of their manifestation in the marketing field and in result to enrich modern marketing paradigm to be able to develop new scientific approaches to building and managing marketing networks in Bulgaria.DOI: -
Milen Atanasov
Insurance "Professional Liability" for Insurance IntermediariesJEL: Ê19Keywords: insurance broker, insurance agent, professional liability, transformation, trade company, insurance contractSummary: This paper indicates various requirements for maintaining the insurance "Professional Liability", for insurance intermediaries, by comparing a number of features of the repealed and current regulations. The article considers how... This paper indicates various requirements for maintaining the insurance "Professional Liability", for insurance intermediaries, by comparing a number of features of the repealed and current regulations. The article considers how various forms of transformation into trade and legal nature, for insurance broker, influence the insurance held by him. The scope is outlined and the types of damage, that the insurance "Professional Liability" covers, when carrying out the insurance mediation from the insurance broker, are specified.DOI: -
Chad Van Schoelandt, Ivan Jankovic, Walter E. Block
Rejoinder on Free Will, Determinism, Libertarianism and Austrian EconomicsSummary: Block (2015) claimed that the free will position is correct, that of determinism incorrect, and that libertarianism and Austrian economics are compatible with the former but not the latter. Edelstein, Wenzel and Salcido (2016)... Block (2015) claimed that the free will position is correct, that of determinism incorrect, and that libertarianism and Austrian economics are compatible with the former but not the latter. Edelstein, Wenzel and Salcido (2016) criticized Block (2015) on the grounds that. The present paper is a rejoinder to EWS. It argues that determinism is incorrect; that free will is correct, and that freedom of will is important for both Austrian economics and libertarianism.DOI: