-
Martin Assa
Civil Society - the Only Barrier to the Ever Increasing Economic Power of Corporations
Summary:
The article is about understanding the basics of a modern society crisis. That is why the latest conceptions of what a civil society is (regional, national and global) and what a corporation is (national and transnational) are introduced. Later, the article examines the relationship between civil society, political power and corporations in the last 20-30 years.
-
Penko Dimitrov
Set-Off as a Means for Extinguishing Financial Obligations
Summary:
The widely spread monetary character of financial receivables and obligations allows the use of the legal concept of set-off in financial law as well. This article considers the influence of the specificities of regulated public relations and the sovereign method applied in financial law on the requirements and the conditions for the use of set-off for the purposes of the discharge of financial receivables and obligations.
This article analyses the general and the special legal framework regulating the the requirements and the conditions for the use of set-off for the purposes of the discharge of financial receivables and obligations. It considers different cases where the set-off of financial receivables and obligations is allowed – set-off by revenue organs, set-off by the organ competent to determine the financial obligation, set-off during an enforcement procedure, as well set-off of financial receivables and obligations in accordance with certain special laws.
A particular attention is given to the sovereign act on the basis of which the set-off of financial receivables and obligations is performed – the set-off act, as well as the organs competent for its issuance.
-
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.