Year 2014, Issue 1
Date published6.3.2014
Table of content
-
Emiliyan Tananeev, Pepa Stoykova
Aspects of the Forged Documents in the Tax ProcessSummary: In modern times documentation applies for various purposes in public life. All the facts and circumstances relevant to the tax process can be proved on the basis of the document. Development of technologies of communication leads to... In modern times documentation applies for various purposes in public life. All the facts and circumstances relevant to the tax process can be proved on the basis of the document. Development of technologies of communication leads to a change in the way of fixing, storage, handling and use of data. Varied are the opportunities for manipulation of the information contained in the documents that are relevant for taxation of taxpayers. This requires the controls to be directed as to the nature and content of the documents and to the specifics of forged documents. To curb tax evasion it is appropriate to define the prerequisites and conditions that are conducive to improper documentation. Revenue authorities have a duty to identify the specific dimensions of the consequences of a criminal creation, use, concealment or destruction of documents. The article discusses the possibilities for control of counterfeit documents as shall be established: the nature of the document, its contents and characteristics of forged documents involved in the tax process.DOI: -
Katya Kirilova
Opportunity to Assess the Economic Efficiency of Investment in Information Technology in Local GovernmentsSummary: Bulgaria is in the development stage, where significant investments are needed in order to create and use appropriate electronic government. Part of the idea of building an e-government is related to the scope of services that... Bulgaria is in the development stage, where significant investments are needed in order to create and use appropriate electronic government. Part of the idea of building an e-government is related to the scope of services that municipalities provide. For these reasons it is important from a theoretical and practical standpoint to clarify whether the factors for creating functional e-local government are properly defined. For this purpose, in the paper we use a survey for the level of information systems and technologies in municipalities and on that basis we determine some opportunities for building online services in local administrations. Some characteristics are considered in the development of information systems for the needs of the local administration. We present the processes of awareness of the information need, definition of information problem, definition of the purpose and scope of the system, development of task specification, evaluation of economic efficiency, and implementation of the system. On this basis, the possibilities are derived to assess the economic efficiency of investments in information technologies and software in the municipal administration. Finally, conclusions are formulated.DOI: -
Viktor Hadjiev
Structural Model of Organizational BehaviorKeywords: organizational structure, decision-making processes, strategic goals, internal and external environmentSummary: The study examines the interaction between managerial processes, structure and goals. The nature of this interaction is conditioned upon the level of interdependence between various managerial activities and their level of... The study examines the interaction between managerial processes, structure and goals. The nature of this interaction is conditioned upon the level of interdependence between various managerial activities and their level of complexity. The argument is that the level of managerial comprehension of organizational processes and activities is a preconditioning factor optimizing organizational performance. In addition, the study introduces a conceptual framework the helps reveal the nature of interdependence between the examined managerial units in the implementation stage of the planned strategic goals. A number of environmental factors are put into perspective in the light of strategic decision-making and organizational behavior optimization.DOI: -
Mariana Drumeva
Salt Trade of Tsvyatko Radoslavov and his Company in the 50s – 70s Of The 19th CenturyKeywords: Bulgarian Revival, sales company, salt trade, trading network, contracts, currencies, profitSummary: In this article the trade with rock and sea salt of one of the biggest sales companies established in the town of Svishtov in the 50s of the 19th century in the region of Vlashko has been traced. The available quantitative data... In this article the trade with rock and sea salt of one of the biggest sales companies established in the town of Svishtov in the 50s of the 19th century in the region of Vlashko has been traced. The available quantitative data available in Tsvyatko Radoslavov’s unpublished archive have been processed by outlining daily business practices in this trade and the scope of the company’s activities as well as defining the company’s profitability. Different periods of the company’s activity have been outlined, as well as the trading network of the imported salt from Romanian cities and the sale of salt in Svishtov and in the North of Bulgaria. This article is a contribution to the studying of different specific mechanisms of the trade and the justification of the thesis that Svishtov has been one of the main centres of salt trade on the southern Danube bank during the period of the Bulgarian National Revival.DOI: -
Tsvetelina Nenkova
State and Trends in the Development of the Bulgarian Pension Market for 2007-2012JEL: G23Summary: The article examines the state of the pension market as a key element of private pension system in Bulgaria. The analysis focuses on: defining the degree of market concentration, reporting the results and financial performance of... The article examines the state of the pension market as a key element of private pension system in Bulgaria. The analysis focuses on: defining the degree of market concentration, reporting the results and financial performance of pension companies and the level of indicators characterizing the operation of the supplementary pension insurance. On this basis, following the main trends in the market for 2007-2012, some of the existing problems are outlined. At the same time some measures are suggested in order to overcome the problems in the future.DOI: -
Iskren Tairov
Mobile Commerce and its ProblemsSummary: Mobile technologies bring sufficient benefits to business, which can be realized only if companies succeed to use them effectively. The present paper describes mobile technologies and their evolution as a premise for mobile commerce... Mobile technologies bring sufficient benefits to business, which can be realized only if companies succeed to use them effectively. The present paper describes mobile technologies and their evolution as a premise for mobile commerce development in detail. Object of study of this paper is mobile commerce in developed countries and in Bulgaria. The paper is focused on mobile commerce problems. The purpose of the paper is to recommend directions in solving mobile commerce issues on security.DOI: