Year 2016, Issue 3
Date published28.9.2016
Table of content
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Margarita Stefanova Yordanova
Declaring Bankruptcy and Liquidation of Debtor’s Assets – Legal Nature and Legislative PrinciplesJEL: K20Summary: Bankruptcy proceedings is a set of procedural steps taken consistently over time as a result of which are differentiated and relatively independent stages (phases) of the overall court proceedings. On this basis, this study analyses... Bankruptcy proceedings is a set of procedural steps taken consistently over time as a result of which are differentiated and relatively independent stages (phases) of the overall court proceedings. On this basis, this study analyses the declaration of the debtor's bankruptcy and the liquidation of his assets. The problems with theoretical and practical significance are those concerning the prerequisites for the transition to this phase and the legislative principles, which are a kind of guarantee for the rights of creditors and the debtor.DOI: -
Anita Atanassova
Clasification of Costs as a Tool for Business Management in Bulgarian RealityJEL: Ì41Summary: Costs are an essential tool in the economic management of enterprises. According to the results of an empirical study, contemporary Bulgarian practice recognizes this fact. In the same time we witness a number of controversies... Costs are an essential tool in the economic management of enterprises. According to the results of an empirical study, contemporary Bulgarian practice recognizes this fact. In the same time we witness a number of controversies regarding the understanding of costs, assessing their relevance to financial management and practical implementation of various cost. The main reason for this is a lack of adequate knowledge for the opportunities offered by the different approaches to cost management. As a necessary first step we consider dissemination of information for costs in various aspects. Responding to that gap, we propose a broad modern classification of costs, combining classification criteria, classification purposes and specific types of costs.DOI: -
Elena Aleksandrova
Transfer of a Sole Trader Proprietorship through Transaction – Commercial and Tax AspectsJEL: Ê34Keywords: sole trader, enterprise, taxable income, transfer of public legal obligations, tax deviationSummary: This report provides an analysis of the legal framework of the transfer of a sole trader proprietorship through the deal. Discussed are some controversial issues related to the transfer of public duties in this type of transaction,... This report provides an analysis of the legal framework of the transfer of a sole trader proprietorship through the deal. Discussed are some controversial issues related to the transfer of public duties in this type of transaction, as well as liability to the transferor. This paper examines the taxation of transactions with a sole trader discussed are cases in which it may be tax evasion. There have been suggestions for improvement and change in legislation concerning the taxation of income of the sole proprietor of transferring his business.DOI: -
Rosemary Papworth
A Multi-Disciplinary, Social Constructivist Approach to Promoting Student Engagement, Retention and Achievement in Higher EducationSummary: This article details a social constructivist-based methodology to learning English as a foreign language via a multi-disciplinary approach. The approach used bases learning in a novel, real-world situation so that learners can... This article details a social constructivist-based methodology to learning English as a foreign language via a multi-disciplinary approach. The approach used bases learning in a novel, real-world situation so that learners can benefit from the experience of learning and gaining tacit knowledge within a scenario that is designed to enhance motivation. The two groups of students under study were given a year-long project to complete where they had to use not only their language skills, but skills they had developed in other modules from their programme of education such as project planning, project management, planning and holding meetings, producing project reports and working within a collaborative framework. The teaching and research methods in this study aim to improve student engagement with subject materials via added-value and added interest through the use of a practical project, which, in turn, is hoped to improve class retention and student achievement.DOI: -
Petar Ilkov Peshev, Ivaylo Donchev Beev
Analysis of the Proportional Tax System in BulgariaSummary: Proportional taxation with a single tax rate and the low tax rate policy intended to lower the shadow economy, increase tax revenues due the larger tax base, but also aimed to attract local and foreign investments, improving the... Proportional taxation with a single tax rate and the low tax rate policy intended to lower the shadow economy, increase tax revenues due the larger tax base, but also aimed to attract local and foreign investments, improving the employment situation, and finally to stimulate Bulgarian economy in the EU convergence process. Nearly a decade later empirical data allows an objective analysis of the pros and cons of tax cuts introduced in 2007 and 2008. This paper aims to provoke discussion on low tax policy implemented in in 2007 and 2008 and to analyze its suitableness and eventually to provoke a tax policy amendment debate.DOI: -
Krasimir Angelov Krumov
Software-Defined Networks as a Basis for the Information Infrastructure of the FutureKeywords: Information infrastructure, Network infrastructure, Software-defined Networks, SDN, OpenFlowSummary: Increasing information needs in the corporate sector changed the generally accepted conceptions for design and construction of modern computer networks. Nowadays, services and applications being developed require flexibility and... Increasing information needs in the corporate sector changed the generally accepted conceptions for design and construction of modern computer networks. Nowadays, services and applications being developed require flexibility and efficiency when using the capacity of the communication channels. The existing network architectures have the potential to fulfill this requirement, but at the cost of a lot of resources. That drew the attention of many specialists to a new architectural concept – SDN, which provides a better management for the network infrastructure of business organizations.DOI: