Year 2009, Issue 3
Date published4.9.2009
Table of content
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Ninel Nesheva Kiosseva
Environmental Management and the Impact of Regulation in BulgariaKeywords: environmental management, Environmental guidance documents, case studies, and benchmarking studies in Bulgaria, National schemes for environmental management, eco-audit, eco-account, full cost accounting, benefit/effect, return the cost of services in the water sectorSummary: In placing increased emphasis on good environmental management, the Bulgaria government began providing resources on environmental management, such as guidance documents, case studies, and benchmarking studies. It also motivates... In placing increased emphasis on good environmental management, the Bulgaria government began providing resources on environmental management, such as guidance documents, case studies, and benchmarking studies. It also motivates businesses to understand the full spectrum of environmental costs and incorporate these costs into decision-making. Some of the difficulties are non-uniform definitions and non-uniform executions, and lack of comparable information. The report discusses the needs for good quality information to be available to both managers and society before further advances can be made.DOI: -
Stanislava Pancheva
Accounting–information Problems Connected with Using of Non-current Assets in Non-profit OrganizationsJEL: M41Summary: In the scientific research, the nature of assets in the enterprises with non-profit goal is explored. On this base is suggested a definition for the assets together with some indications for accounting purposes. The criteria are... In the scientific research, the nature of assets in the enterprises with non-profit goal is explored. On this base is suggested a definition for the assets together with some indications for accounting purposes. The criteria are differentiate, both for admitting the assets and the models of their valuation. Some problems connected with reporting of assets with public meaning and no-current assets without public meaning are outlined. Some guidelines for the resolving of these problems are shown. The position of the assets in the structural section of the annual report is determined. The information links between them are taken out.DOI: -
William Barnett Ii, Walter E. Block
Scale of Values Violates SingularismKeywords: Scale of values, singularism, binary, transitivity, Austrian economics, praxeology, market process, demand curveSummary: There is at the very least a tension between two basic building blocs of Austrian economics. The doctrine of singularism maintains that choice is inevitably and necessarily between two and only two things: that which is chosen, and... There is at the very least a tension between two basic building blocs of Austrian economics. The doctrine of singularism maintains that choice is inevitably and necessarily between two and only two things: that which is chosen, and the next best alternative, which is set aside. However, implicit in the concept the scale of values is the claim that choice can take place over many, many alternatives. If one of these has to be jettisoned, and we argue that one must be, then we vote for the latter.DOI: -
Emil Mihaylov
The Law of Value and the Global Financial CrisisKeywords: financial crisis, law of valueSummary: The modern world is in the vortex of an unprecedented as yet crisis. Nobody is capable of predicting neither the scope of the Slump nor its depth. Not to mention its duration. Most publications related to the global financial... The modern world is in the vortex of an unprecedented as yet crisis. Nobody is capable of predicting neither the scope of the Slump nor its depth. Not to mention its duration. Most publications related to the global financial crisis concern only the external symptoms of the Slump without looking into its deep reasons and driving forces. Given that, the risk of repeating the crisis in the foreseeable future is not only probable, but almost certain. This paper aims at focusing the attention of the leading economists, politicians and administrators to the forgotten laws and regularities of market economy, underlying and steering the driving forces of the global financial crisis.DOI: -
Andrey Zahariev, Galina Zaharieva, Zdravko Lyubenov, Lyudmil Krystev, Aleksandyr Ganchev
On the Corporate Investments in Human CapitalSummary: The focus of the material is put on examining and defining the problems with risk management on the corporate investments in human... The focus of the material is put on examining and defining the problems with risk management on the corporate investments in human capital.DOI: -
Mariyana Bozhinova, Petranka Midova, Simeonka Petrova, Ventsislav Perkov, Mariana Kuteva
Development and Competitiveness of Retail Chains in BulgariaJEL: M21Keywords: retail chains, competitivenessSummary: The development of commercial chains in Bulgaria was caused by the benefits they provide to customers. In the last two - three years there is strong interest of foreign retail chains to the Bulgarian market. National chains, in... The development of commercial chains in Bulgaria was caused by the benefits they provide to customers. In the last two - three years there is strong interest of foreign retail chains to the Bulgarian market. National chains, in turn, expand its network of stores in various cities throughout the country, and some of them even think of expansion abroad. The survival and the development of the commercial chains in a market with strong competition is connected with the identification and the use of sources of competition advantages as well as the permanent evaluation and analysis of their competitiveness – a subject of research in this work. Based on this conclusions are drawn and recommendations are made for increasing the competitiveness of the commercial chains.DOI: -
Todor Todorov, Margarita Shopova
The Statistical Quality Control – European Alternative of QualityKeywords: statistical methods, quality controlSummary: The implementation of the statistical methods for quality control of the technological processes is an important approach that ensures a substantial increase in the quality of the production. The statistical methods for quality... The implementation of the statistical methods for quality control of the technological processes is an important approach that ensures a substantial increase in the quality of the production. The statistical methods for quality control are wide spread practice in the developed countries. On the contrary they are almost not implemented in the Bulgarian economy and as a result achieving high quality by the European standards is only a good intention. The survey performed in about 300 enterprises from the machinery construction industry in Bulgaria have shown that the statistical methods are unknown to the workers in that branch of industry and that they have not been implementing such methods in the practice despite their obvious advantages. Thus it is necessary for the Ministry of Economy and Energy to undertake practical steps on the implementation of statistical methods for quality control in the machinery construction enterprises by developing a “Strategy” in which to define the priorities of the Government, the measures and the financial resources that will ensure the training of specialists and the implementation of modern systems for quality management.DOI: -
Ludwig Von Mises
Human Action, Part Four, Chapter XXIII. The Data of the MarketSummary: Catallactics, the theory of the market economy, is not a system of theorems valid only under ideal and unrealizable conditions and applicable to reality merely with essential restrictions and modifications. All the theorems of... Catallactics, the theory of the market economy, is not a system of theorems valid only under ideal and unrealizable conditions and applicable to reality merely with essential restrictions and modifications. All the theorems of catallactics are rigidly and without any exception valid for all phenomena of the market economy, provided the particular conditions which they presuppose are present. It is, for instance, a simple question of fact whether there is direct or indirect exchange. But where there is indirect exchange, all the general laws of the theory of indirect exchange are valid with regard to the acts of exchange and the media of exchange. As has been pointed out1, praxeological knowledge is precise or exact knowledge of reality. All references to the epistemological issues of the natural sciences and all analogies derived from comparing these two radically different realms of reality and cognition are misleading. There is, apart from formal logic, no such thing as a set of "methodological" rules applicable both to cognition by means of the category of causality and to that by means of the category of finality.DOI: