Year 2014, Issue 3
Date published26.9.2014
Table of content
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Penka Shishmanova
The Electronic Form of Distance Learning – a Modern Approach to Improve Vocational TrainingKeywords: continuing vocational training, distance learning in electronic form, labour market, qualification, staffSummary: The rapid development of modern economies and the dynamic changes in the labour market require continuous updating of the skills of staff. This brings to the fore continuing vocational training as part of the concept of lifelong... The rapid development of modern economies and the dynamic changes in the labour market require continuous updating of the skills of staff. This brings to the fore continuing vocational training as part of the concept of lifelong learning. The electronic form of distance learning is a viable opportunity for maintaining and improvement of the professional skills of staff. Its significance has been growing given the fact that it creates conditions for acquiring new knowledge and skills without discontinuing work and family commitments. As an example of good practice in this respect, we have presented the training in Operational Accounting at the CPT at the Academy of Economics - Svishtov.DOI: -
Mihail Chipriyanov, Galina Chipriyanova, Hristo Vasilev
Accounting Aspects of the Acquisition of Tangible Fixed Assets Intended to Environmental Protection under the European FundsJEL: Ì41Keywords: accounting, tangible fixed assets, environmental protection, accounting policy, costs of environmental restoration, costs of environmental protectionSummary: Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other... Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by budgetary financing programs of the European Union. The trend to implement socio-economic responsibility of enterprises reflects upon the increase of their competitiveness in the market, which in turn is a prerequisite for their greater profitability. The major aim of this study is to supplement the accounting knowledge regarding some important components of the organization of accounting as accounting policies and chart of accounts of a company which acquires tangible fixed assets intended for the protection of the environment, as well as specific accounting entries. In a logical sequence were examined the cost of restoring the environment and the costs of environmental protection.DOI: -
Krasimir Kulchev
Optimization of Physical Distribution by Analyzing its EfficiencySummary: The article clarifies the methodological, theoretical and applied problems of analysis of physical distribution. The presented opinions are about the nature and the range of physical distribution. The models have been developed to... The article clarifies the methodological, theoretical and applied problems of analysis of physical distribution. The presented opinions are about the nature and the range of physical distribution. The models have been developed to analyze the efficiency of physical distribution. They are probed to a firm - manufacturer of baby food for two consecutive years. The thesis that is defended is that in contemporary conditions the tools of the economic analysis (methodological and technical) have an important role in the optimizing of the activities included in the composition of the physical distribution and physical distribution in general.DOI: -
Magdalena Mosionek Schweda, Maciej Tokarski
The Absorption of the European Funds Granted to Poland for the Period 2007-2013 – Examples of Projects and EvaluationKeywords: structural funds, cohesion policy, convergence, European Union, operational programme, subsidiesSummary: Poland was granted over ˆ 67.3 billion as the European aid for the years 2007-2013. It comprised almost 20% of the total amount earmarked for the cohesion policy of the European Union for the years 2007-2013. The funds were utilized... Poland was granted over ˆ 67.3 billion as the European aid for the years 2007-2013. It comprised almost 20% of the total amount earmarked for the cohesion policy of the European Union for the years 2007-2013. The funds were utilized by Polish enterprises, local governments, non-governmental institutions, farmers and other entities. The main aim of this article is to present the evaluation of use of the EU funds in Poland for the period 2007-2013. The analysis was based upon the statistics data published in Poland by the Ministry of Infrastructure and Development, Eurostat and the European Commission. The analysis of the sources on the subject as well as observations of the business practices allowed forming a thesis that Poland competently utilised the European funds for the years 2007-2013 and thereby benefited considerably. Nonetheless, despite the significant influence of the funds onto the GDP growth dynamics and the increase in the standard of living, in the overall view Polish economy has not gained much in the innovation aspect due to the fact that the financial resources acquired by the Polish companies from the subsidies were largely earmarked to purchase the already existing western technologies, thus, making them dependent upon the know-how of the huge western conglomerates – which must be disapprovingly assessed.DOI: -
Nesrin Uzun
Impact of the Global Financial Crisis on Housing in BulgariaJEL: G21Summary: Negative effects of the global financial crisis is still not fully overcome in the world and the economies of individual countries continue to implement various measures to eliminate their effect. One of the most crisis-hit sectors... Negative effects of the global financial crisis is still not fully overcome in the world and the economies of individual countries continue to implement various measures to eliminate their effect. One of the most crisis-hit sectors of the economy proved to be construction and directly related to it real estate market. This article aims to make a critical analysis of the status and trends in the "construction", with an emphasis on housing during the 2008-2013 period. In order to thoroughly investigate the problem, the article will consider the state of the mortgage market in Bulgaria and opportunities for bank financing of construction enterprises (through direct funding and realisation of finished products - by financing customers in the form of housing loans) and their relation to the development of the construction sector in the country.DOI: -
Elka Lubomirova Atanasova
Analysis of Income as a „Generation of Income“ Account ComponentKeywords: system of national accounts, gross domestic product, value added, "Generation of income" accountSummary: „Generation of income" account contains information on value added components: compensation of employees, taxes on production and imports, subsidies, gross operating surplus, gross mixed income. It complements the information of... „Generation of income" account contains information on value added components: compensation of employees, taxes on production and imports, subsidies, gross operating surplus, gross mixed income. It complements the information of "Production" account, allowing analysis of the level of wages in sectors and industries of the economy. Data from this account allow committing the income from productive activity to the results achieved by sectors and economic activities. This article provides an analysis of the statistical information contained in the "Generation of income" account for the period 2000-2012, to identify the formation macroeconomic trends.DOI: