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Svetoslav Iliychovski
Possibilities for Determination of the Liquidation Value
Summary:
Currently, the global and national economies are experiencing an increase in the level of uncertainty, which is remarkable especially in the markets for the most traded assets. This, in turn, affects the activities of companies in terms of prices, demand and supply of specific resources, which makes it difficult to correctly determine the value of enterprises. Evaluation plays a crucial role in balancing the interests of all stakeholders at such a time. In many cases, the appraisers face the task in practice to derive, determine a value different from the market - liquidation, investment and others. In the present study we focus on the possibilities for determining the liquidation value.
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Vanya Ganeva
Domestic Violence Against Women as an Object of Social Work
Summary:
The article deals with domestic violence against women, which in the last decades has been defined as one of the most serious social problems worldwide. The first part of the paper explains the essence of violence and the gender aspects of domestic violence. On a gender approach basis an explanation is sought as to how social relations between men and women in society, fixed via patriarchal order, contribute to the manifestations of tolerance towards domestic violence against women.
The second part of the article explains the specifics of social work against domestic violence against women. Theoretically this type of social work is based on the feminist and anti-oppressive trends developed considerably after the 80s of the 20th century. The practical realization of social work against domestic violence calls for the use of crisis intervention, a good knowledge on the social worker’s part of the experiences and reactions of women – victims of domestic violence, as well as the services which they can use. Besides working with victims, another main point in social work in cases of domestic violence against women must be working with domestic violence offenders, using methods borrowed from psychotherapeutic and consultation practice.
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Milena Beneva
Implementation of Environmental Factor in Pension Investments
Summary:
Modern financial markets create a new criterion for evaluating the investment performance of companies - a multidimensional approach that combines the financial, social and environmental aspects together. A sustainable and responsible investment approach is perceived as a long-term driver of value and many institutional investors around the world, incl. pension funds, integrate it into their traditional investment process. At the same time, Bulgarian private pension funds either neglect (underestimate) the issues of sustainable development, or changå their investment policy too timidly and uncertainly.
After an in-depth analysis of the sustainable and responsible investment practices imposed by the ecological leaders among the pension funds, the current research paper offers an adapted model for integrating the "green" investment trend, consistent with the organization and development of voluntary private pension funds in Bulgaria.
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Zornitsa Petkova
Application of Competency-Based Approach to Customs Control Training
Summary:
In recent years, the competency-based approach has become especially popular in the field of human resource management in all social spheres. This approach is fundamental in today’s higher education and guarantees the high quality of training. To be successful in the dynamically changing environment, young graduates need a wide range of competences. The paper corroborates the advantages of applying the competency-based approach to the training of students in customs control, which provides them with the general and specific competencies they need as customs administration officers.
This paper aims to investigate the theoretical aspects of the competency-based approach in order to corroborate the need of its application in the training of students in Customs Control in order to provide them with the general and specific competencies required by the customs administration. In order to achieve this goal, the author has set the following objectives:
- to define the characteristics of the competency-based approach and the specific usage of the terms “competence” and “competency”;
- to identifies the possibilities for applying the competency-based approach in the training in Customs Control;
- to develop and approbate a competency-based model in the course of Customs Control;
- to analyze the results achieved with the competency-based model in the course of Customs Control.
The paper proves the thesis that the competency-based approach applied to the learning process in the course of Customs Control provides opportunities for training competitive specialists who meet the requirements in this field.
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Borislav Borisov, Teodora Filipova, Evelina Parashkevova Velikova
A Process of Implementation of Investment Projects within the Scope of Corporate Innovation Activities
Summary:
The innovation activities of the Bulgarian companies lag behind the development of innovation culture and business attitude. The problems are due to the lack of information about the characteristics of the innovations as well as the insufficient knowledge on the investment practices in this field and the available financing programmes. By means of the process approach the article aims to clarify the nature of investments and innovation, innovation project management and the possible sources of financing. An attempt has been made to justify the need for a methodology of investment projects implementation within the scope of corporate innovation activities as well to formulate some principle requirements for it.
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Teodora Spasova
Systematization of the Cloud Migration Approaches and Calculation of the Economic Efficiency from its Implementation in Bulgarian Corporations
Summary:
Large corporations have specific features which make their cloud migration difficult. Systematization of different approaches to transition from on-premise system to the cloud can facilitate the selection of a strategy by the management if the organization decides to make a migration step.
Migration to the cloud is generally profitable for organizations, but in order to justify the decision it is necessary to make preliminary calculations of some financial indicators. It is necessary to consider all possibilities for hidden costs, to evaluate the material and non-material benefits of migration.
The aim of the article is to classify and compare cloud migration approaches, to calculate performance indicators and to outline cloud service challenges to help managers in cloud migration decisions.
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Gerganta Tsoncheva Petkova
Specificity in Disclosure of Segment Information
Summary:
The aim of this study is to highlight the main problem areas in the disclosure of segment information by transnational companies. In them is characteristic the broad diversification that is associated with operating simultaneously in different economic spheres and in different geographical areas, and this determines the relevance of the topic. This in turn gives rise to the need for adequate accounting information that presents activity by individual component segments. In the development of the article the methods of analysis, synthesis and comparison. As globalisation processes accelerate, the number of organisations operating in different geographies and economic areas. The variety of activities they carry out are characterised by different risks, opportunities for growth and rates of return, and in order to be able to evaluate and analyse these necessary to present their activity by segment. As a result of this study, the following stand out several key points in the disclosure of segment information in recent years by transnational companies, namely: providing the opportunity for external users to get a fuller picture of their activities; the provision of information on different types of business activities/segments and different economic environments helps to better understand and subsequent valuation of a company; allows for a deeper analysis of the the past development of the enterprise, etc.
