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Valentina Bineva
The Effects of COVID-19 Pandemic and Military Conflict between Russia and Ukraine, Presented in Application of IFRS 9, IFRS 15 and IFRS 16
Summary:
The aim of this study is to perform a summary analysis of the impact of the Covid – 19 pandemics and the military conflict between Russia and Ukraine, in application of IFRS 9 – Financial Instruments, IFRS 15 – Revenue from Contracts with Customers and IFRS 16 – Leases, which is part of a more extensive detailed study of the effect of these extremely significant events on the information in the public reports of a group of tourist enterprises in Bulgaria
The study goes through a commentary on the initial implementation of the standards (first-year implementation) and arrives at a discussion on the changes in their content and manner of implementation that occurred as a result of the above two major events
The analysis shows that the changes as a result of the economic shocks for the world and for Bulgaria as well, as a result of these two exceptional events in their nature and impact, significantly change the picture of the functioning and survival of economic entities in such a stressful environment. The tourism industry is undoubtedly going through a significant challenge trying to survive in such an unfavorable atmosphere.
The development and adaptation of the standards from 2017 (the year before their introduction) to the present moment (the end of 2022) was observed and analyzed in order to get an adequate idea of the effects of the implementation, amendment and addition of IFRS 9, IFRS 15 and IFRS 16, in relation to the Covid – 19 pandemic and the military conflict between Russia and Ukraine.
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Danko Tarabar, Joshua Hall
After War: the Political Economy of Exporting Democracy. By Christopher J. Coyne. Stanford, CA: Stanford University Press, 2008
Summary:
Can liberal democracy be exported at gunpoint? Are military occupation and reconstruction effective methods for establishing permanent liberal democracies? While many international relations scholars have utilized the tools of economics (such as game theory) to help answer these questions, few economists have systematically attempted to provide an answer this question using both economic theory and history. Christopher Coyne’s After War fills in this gap and provides valuable insight into the problems the United States faces when trying to establish law and order by force in weak and failed states.
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Krasimir Angelov Krumov
Software-Defined Networks as a Basis for the Information Infrastructure of the Future
Summary:
Increasing information needs in the corporate sector changed the generally accepted conceptions for design and construction of modern computer networks. Nowadays, services and applications being developed require flexibility and efficiency when using the capacity of the communication channels. The existing network architectures have the potential to fulfill this requirement, but at the cost of a lot of resources. That drew the attention of many specialists to a new architectural concept – SDN, which provides a better management for the network infrastructure of business organizations.
