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Aglika Kaneva
Analysis of the Profitability Indicators and Indicators for Assessment of Assets Quality of the Banks in Bulgaria in the 2007 – 2018 Period
Summary:
This research is dedicated to the profitability of the banks in Bulgaria - profit after tax, return on equity and return on assets. Òhe dynamics of indicators for assessment of assets quality of banks such as banks risk exposures and impairments of credits of the banks has been examined that like the profitability indicators are highly influenced by the financial crisis.
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Elena Ralinska
The Bussiness Model of the Peer-To- Peer Lending Platforms
Summary:
Peer-to- peer lending platforms as alternative of the conventional bank loan are analyzed in the current paper and in this context; we try to identify their essential features, similarities with and distinctions from traditional channels, advantages and disadvantages, problems and opportunities as well as future trends in their development. In our view, peer-to-peer lending platforms provide a valid alternative of financing, not a substitute for, but rather a complementary traditional banking model.
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Maya Tsoklinova
Impact of the Green Economy on the Level of Health Status of Population in Some EU Member States
Summary:
Many of the European Union's policies are related to promoting the idea of a ecological and resource-efficient economy, respecting the principles of the green economy. The latter is defined as the main tool through which the goals of sustainable development can be achieved. The green economy is perceived as a universal approach that has an impact on the long-term development of national economies and helps to solve a number of problems related to the economy, public welfare and environmental protection. The aim of the article is to make complex assessments of the level of the green economy and the level of health status of the population in some European countries and to establish the degree of interdependence between them. The first complex assessment is based on the following indicators: consumption of inorganic fertilizers; environmental taxes and fees by economic activities; a contribution to the USD 100 billion international commitment to climate-related spending; capacity for production of electricity from renewable sources and waste; production in industry, and the second one is based on: average life expectancy; share of people with good or very good perception of health as a value; air pollutants and greenhouse gases; causes of death; general health expenditure. It was found that the degree of dependence between the two complex estimates is large, since the value of the correlation coefficient (r) is 0.87.
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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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Hrabrin Bashev
Why and How to Evaluate the "New" Governance Sustainability of Agriculture
Summary:
In Bulgaria, like in many other countries, there is practicaly no studies on the governance sustainability of agriculture and its importance for overall agricultural development. This study tries to fill the gap and suggesrs a holistic framework for understanding and assessing the governance sustainability of Bulgarian agriculture. The new approach is “tested” in a large-scale study to assess the governance sustainability of Bulgarian agriculture at national, sectoral, regional, ecosystem and farm levels.
It is proved that it is important to include the "missing" Governance Pillar in the assessment of the integral sustainability of agriculture and the sustainability of agricultural systems of different types. The multi-principal, multi-criteria and multi-indicator assessment of the governance sustainability of Bulgarian agriculture found out that the overall sustainability is at a “good” but close to the “satisfactory” level. In addition, there is a significant differentiation of the levels of integral governance sustainability of the different types of agro-systems in the country. Moreover, the individual indicators with the highest and lowest sustainability values determine the “critical” factors enhancing and deteriorating the particular and integral governance sustainability of the evaluated agro-system.
Given the importance of holistic assessments of this type for improving agricultural sustainability in general, and the governance sustainability of agriculture in particular, they should be expanded and their accuracy and representativeness improved. The later requires increasing precision by increasing the surveyed farms and stakeholders, and using more "objective" data from surveys, statistics, professional experts in the field, etc.
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Viktor Monev
Problems Related to Assessment of Business Foreign Language Knowledge and Skills
Summary:
The Foreign language teaching is related to the achievement of predetermined goals. In the field of the language for general use, these goals are oriented towards teaching phonetic, lexical and grammatical knowledge of language skills and their application in communication between people. The checking of the knowledge takes place frequently through tests, allowing a relatively objective assessment by the teacher. In the case of teaching a foreign language for special purposes these objectives are extended through specific vocabulary, common used grammatical structures and the ability to work with technical texts, which allow professional communication. Creating tests and their use in practice requires the inclusion of elements that check the level of knowledge of the specialized language.
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Rosemary Papworth
Reflective Practice and Personal Development Planning for Undergraduates Studying Business and Economics
Summary:
This paper looks at reflective practice and personal development planning both from and academic and business point of view. As will be demonstrated, these skills are of fundamental importance to students wishing to pursue a career in the business world in order to properly reflect on their current practice and to further develop their knowledge and skills in a knowledge-economy based environment where human capital can be seen to be their most valuable asset. Firstly, the definition and process of reflective practice will be examined in both the academic and professional world. Personal development planning will then be examined in its relation to reflective practice and how it has already been implemented in the UK. Finally, we will look at how these processes and activities can be integrated into the academic environment.
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Daniela Feschiyan
Standardized Model for Subsequent Measurement of Fixed Assets in the Public Sector Enterprises
Summary:
This article addresses some shortcomings in the existing pricing model after recognition /post evaluation/ of fixed assets in the public sector enterprises. Prerequisite for the studied problem is the lack of standardization of the accounting system in the public sector enterprises. The author offers a standardized accounting model and argues that the problem can only be resolved with the adoption of accounting standards that would replace the current practice of regulation of accounting in the public sector enterprises with instructions and letters. The proposed accounting standard model for periodic assessment of fixed assets are designed ways and means to improve the accounting system of the public sector entities through its adaptation to the conceptual framework of international accounting standards for the public sector. This will increase the reliability and credibility of accounting information and the overall improvement of the accounting methodology.
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Andrey Zahariev, Galina Zaharieva, Zdravko Lyubenov, Lyudmil Krystev, Aleksandyr Ganchev
On the Corporate Investments in Human Capital
Summary:
The focus of the material is put on examining and defining the problems with risk management on the corporate investments in human capital.
