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Pencho Penchev
More about the Food Supplying Problem
Summary:
One of the most important issues facing humanity is the food supplying problem. There are two ways to produce food: a) natural way which is not in contradiction with environment and b) unreasonable way which threatens human existence. The article focuses on the second one and displays the expected negative consequences: irretrievable negative changes of the planet which in turn threaten human existence. In order to avoid them, the article shows opportunities to meet food needs which are consistent with natural conditions.
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Walter E. Block
A Response to Brooks' Support of Demsetz on the Coase Theorem
Summary:
Coase (1960) claimed that in the zero costs world, it would not matter for the allocation of resources which of two disputants were awarded the relevant property rights. Block (1977) disputed this, on the ground that it assumed that both parties would have the wherewithal with which to make the relevant bribe. Demsetz (1977) maintained that Block (1977) failed to reckon with Coase‘s (1960) explicit assumption of no wealth effects. Block (1995) disputed this claim of Demsetz‘s (1977), claiming the Coase (1960) anticipated no such thing. The next round in this debate was Demsetz (1997) who reiterated his position, followed by Block (2000) in a response to Demsetz (1997). Brook (2007) mostly takes Demsetz‘s (1977, 1997) side of this ongoing discussion. The present paper is a rejoinder to Brook (2007), supporting Block (1997, 1995, 2000).
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Ninel Nesheva Kiosseva
Environmental Management and the Impact of Regulation in Bulgaria
Summary:
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.
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Ivaylo Donchev Beev, Petar Ilkov Peshev
About Relation "Legal Regulation - Economic Relations"
Summary:
Jurisprudence affirms that "the legal system regulates social relations that are subject of lasting settlement". Economic relations are a kind of public relations and as such are also subject to legal regulation. Therefore, the economic system is premised on the legal device that is stipulated according to the constitution. While classical political economy, introducing the concept of "economic base (substructure)" and "social structure (superstructure)" defines economic relations as basic and in this sense - for defining social relations in the superstructure. In this sense, economic relations trigger other public relations, including the legal system. In other words: Economy set the legal foundations (i.e. legal system). Obviously, there is a contradiction, but if this contradiction is apparent or meaningful (at paradigmatically level)? This contradiction led has provoked the scientific curiosity on the "macro-legal and macro-economic regulation of public relations". The study of this relationship is specified in the proposed study.
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Silviya Kostova
Audit Procedures in Accounting Estimates and Tax Effects in Financial Statements
Summary:
Executives in enterprises make judgments in a number of cases when giving accounting estimates. In order not to mislead information users, those judgments must be reasonable and consistent with circumstances. As a result of the uncertainties inherent to operating activities, a lot of entries in financial statements cannot be assessed precisely but can only be given a rough estimate. The latter is based on the reliable information available. Conducted audit procedures are therefore essential in order to express an opinion as to the reliability of executives’ judgments. This paper aims to define the major dependencies between accounting estimates and requirements related to auditors’ professional judgment. The focus of research is on reducing information asymmetries in reporting accounting estimates and their tax treatment.
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Daniela Feschiyan
Financial Analysis of the Structure, Composition and Effective Use of Publicly Owned Real Estate
Summary:
The research presents the structure and content for a system of indicators for financial analysis of publicly owned real estate. The aim is to clarify the logic, significance, numerical values and methods of use of the proposed indicators for financial analysis and evaluation of the effective use real estate. Potential approaches of examining their comparability and compatibility with other indicators, as well as opportunities for clustering of similar performance and time tracking analysis of objects are discussed. The methodology for deriving the indicators and their meanings enables the study of the effectiveness of the functioning of publicly owned real estate. The proposed system of indicators will improve the effective decision making in the management of publicly owned real estate. Developed by the author, a system of indicators of financial analysis of municipal property was piloted in 6 municipalities in South-Eastern Europe - the Municipality of Tirana, Municipality of Bucharest, Sofia Municipality, Municipality of Athens, City of Zagreb, and Municipality of Cajetina.
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Karim Naama
Private Property in Terms of the Thinker Ibn Khaldun (1331-1406)
Summary:
Form of ownership became a real important aspect of modern economic system, one of the most influential forces determining the further course of development of our planet. It affects all areas of public life, including economic, political, social, culture, ecology and others.
In the face of private ownership, some experts see a serious threat to the economic system and other means for the future progress of the global economy. The positive impact of private ownership is associated with the effect of competition to which it inevitably leads and negative effects - in potential conflict.
