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Galina Chipriyanova
Possibilities of Improving the Accounting of Provisions in Companies with Constuction Activity
Summary:
The article examined issues concerning the nature of the provision as a reporting category, the methodology for measuring the value of provisions and the improvement of their accounting. With specific examples of the practice are represented regulated in IAS 37 / AS 37 Provisions, Contingent Obligations and Contingent Assets cases of provisioning: the removal of hidden defects (construction defects respectively), which of hidden becoming actually in the process of exploitation, environmental restoration; restructuring of the company. Proposed are three methods for determining the amount of the provision as the case of the accounting of the costs for provisions in companies with construction activity.
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Galya Vezirova
Differentiated Instruction in English Language Teaching (Level B1)
Summary:
The article examines the possibilities of applying differentiated instruction in intensive English language learning (level B1). The essence of differentiation and the peculiarities when it is used in the educational process are clarified. The principles and elements of differentiated instruction are examined. Emphasis is placed on the possibilities for the application of this philosophy and approaches and strategies are proposed for the full and effective implementation of differentiated learning in intensive English language learning.
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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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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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Emil Tsanov
Conceptual Aspects of Social Digital University
Summary:
The development of information technologies in direct proportion to the growth of technology and media for social interaction, sharing of resources and management of the relationship between objects and subjects of these processes, incl. university education systems requires improvements in their direction trinity "social network - content management - management of customer satisfaction." There are technologies, processes and specialized tools by means of which the contemporary complex environments for Content Management can automate processes throughout the life cycle of educational activities. Complex and diverse processes between objects and subjects of collaborative working build the nodes and relationships in a heterogeneous, multi-dimensional, optimal manageable social graph.
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Hrabrin Bashev
To the Question of Economic Study of Agrarian Contracts
Summary:
Arround the globe, a huge number of theoretical and empirical studies and publications related to agrarian contracts of various types have been made. In Bulgaria, the studies of economic contracts in general, and of agrarian contracts in particular, are incidental, with individual researchers applying "their own" definitions and methodologies, which are often contradictory, non-comprehensive and highly debatable. The article attempts to answer several important academic and practical questions: what is an economic contract, what is the difference of the economic approach compared to other (legal, sociological, etc.) approaches to the study of contracts, what is the role of economic contracts in agrarian governance, why there is such a huge variety of contracts used by agents, etc. The achievements of the interdisciplinary New Institutional Economics are adapted and a holistic framework for the economic understanding and analysis of agrarian contracts and contractual relations in agriculture is presented. The system of agrarian contracts is seen as a complex, networked and multi-layered system, involving a variety of agrarian and non-agrarian Agents, who govern their relations and activities through various contractual Means (types of contracts), participating in the agrarian contractual Process, as a result of which in each particular time period in a given country, region, sub-sector, type of farming, agro-ecosystem, etc. dominates a certain contractual and governance Order. Like the economic analysis of the system of agrarian governance, the holistic analysis of the system of economic contracts is to apply an A-M-P-O approach, which includes an analysis of all its elements - Agents, Means, Process, and Order. The article offers an adequate economic definition of agrarian contracts and characterization of their place in the system of agrarian governance as bilateral or multilateral agreements related to agricultural production and services. After that, an economic characterization of the agents participating in the contractual relations is made, paying particular attention to their bounded rationality and tendency to opportunism. These two characteristics related to "human nature" are the reason for the existence of transaction costs and the need to choose an effective governing (contractual) form to increase the "rationality" of agents and protect against possible opportunism in their relationships.
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Kamen Kamenov
The Modelling Environment and Human Capital
Summary:
The article examines factors forming the modeling environment of human potential. Their operation is analyzed under different variants of combination. Along with the genetically determined qualities the modeling environment underlies the building of human potential. The relation between potential level and realization environment is examined. Their favourable combination creates the best opportunities for revealing exceptional gifts and endowments in the human factor, i.e. talents. A connection is made between human potential and economic growth emphasizing on the importance of human qualities in perspective for the creation of an effective and competitive economy.
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Vladimir Kraevskyi
The Place of the Accounting Systems in the Management of Sustainable Development
Summary:
The article examines the ability of various accounting systems (accounting, financial reports and statistical records) to meet the information requirements of management of sustainable development. For this purpose, on the one hand possible combinations of economic and environmental accounting have been shown, and on the other - presented accounts for identifying new objects have been studied while making research on the economically underdeveloped regions. The results from the performed SWOT-analysis of the prospects for further development of the statistical system show that natural resources should be included in the accounting system in order to provide more reliable statistical data base for economic analysis and modernization of the national wealth indicator.
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Kenichiro Nakatani
Experience and environmental regulations in Japan - economical aspects and decisions
Summary:
Missing
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Admira Boshnyaku
Characteristics of the Business Environment in the Context of Industry 4.0
Summary:
Today’s business organisations operate in an extremely complex and rapidly changing business environment. Among the reasons for this dynamics are rapid technological progress, business globalization processes, changes in consumer requirements, etc. The fourth industrial revolution and the massive application of the technologies associated with it in all aspects of our lives, in combination with the COVID-19 pandemic, have significantly strengthened all these processes, changing important factors of the surrounding business environment and thus posing new requirements and challenges for companies. In this regard, this article examines the main groups of macro factors of the business organizations' environment, analyzes some changes in them and some new requirements caused by Industry 4.0, that business organizations should take into account in the process of strategic business planning.
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Atanas Atanasov, Galina Chipriyanova, Desislava Aleksandrova
Challenges in the Development of the Accounting Information System of Public Enterprises Listed on the BSE
Summary:
The significance of the accounting system of public enterprises listed on the BSE, in its entirety, is of fundamental importance for the economic and financial development of the country. It plays a key role in the management of these enterprises, their relationships with investors and society, as well as in risk management and compliance with regulatory requirements. This study aims to identify the specific characteristics of accounting for enterprises of public interest. The following tasks are addressed in the paper: 1) the requirements for accountability and transparency in the context of improving their accounting practices are examined; 2) special attention is paid to ethics within the functioning of the accounting information system (AIS) in the management of the enterprise of public interest; 3) a review of the reporting of enterprises in relation to sustainability is carried out. The thesis defended in the paper is that an effective and efficient accounting system contributes to the sustainability and success of public enterprises and enhances trust in the investment environment of the country.
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Viktor Hadjiev
Structural Model of Organizational Behavior
Summary:
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.
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Mihail Chipriyanov, Galina Chipriyanova, Hristo Vasilev
Accounting Aspects of the Acquisition of Tangible Fixed Assets Intended to Environmental Protection under the European Funds
Summary:
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.
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Pavlin Pavlov
State and Development of „The Green Hospitality“ in Bulgaria
Summary:
The number of tourists aware of the great importance of environmental problems is constantly increasing. As a result, the number of eco-entrepreneurship initiatives in the hospitality industry has gradually increased. Therefore, the aim of the present scientific research is to establish the situation and to follow the development of the „green hospitality“ in Bulgaria, as well as to outline the prerequisites and the main obstacles for the creation of „green hotels“.
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Hristo Sirashki
Innovation Management – an Alternative for the Ecologization of Activities in the Mining Industry
Summary:
This paper deals with some theoretical issues concerning innovation management. The emphasis falls on the importance of keeping the environment clean and the activities carried out in the mining industry. It analyzes and evaluates the results of a study on the state of certain sites for raw materials mining. It also draws conclusions on the management of innovations concerning the ecologization of the mining industry.
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Desislava Aleksieva
Communication Management in Co-Activity Environment
Summary:
Communication is an essential part of the management activities. It appeared and developed under the influence of several factors in a defined medium.
The ability to influence management communication affects and forms co-actors – positive, negative and neutral; and contributes to the total score and specific relationships in the organization.
The structure of the article is as follows: introduction; part one presents the role of co-activity environment managerial communication; part two presents policy and law as a compensatory mechanism of the co-activity system; part three examines the development of management relations in terms of co-activity; and conclusion.
