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  Conceptual Framework for Financial Reporting – Issues for Discussion and Prospects

  The formation of the Conceptual Framework for Financial Reporting is a slow evolutionary process influenced by numerous economic, social and political factors worldwide. Recently, the contents of the framework has been intensively discussed by professional organizations, researchers in accounting and finance and other persons concerned. These ... The formation of the Conceptual Framework for Financial Reporting is a slow evolutionary process influenced by numerous economic, social and political factors worldwide. Recently, the contents of the framework has been intensively discussed by professional organizations, researchers in accounting and finance and other persons concerned. These issues become more and more live and significant, since the Conceptual Framework for Financial Reporting is designated for both facilitating International Accounting Standards Board (IASB) in improving the standards and guiding all parties concerned in their interpretation, as well as assisting any financial report compilers where the standards allow the choice of accounting policies. The present article shows an analysis of the basic issues in the contents of the Conceptual Framework for Financial Reporting, it presents a chronology of the development of the framework and discussions on publications of leading professional organizations and researchers.

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  Pop-Up Shops - the New Trend in Retail

  New trends in retail impose new paradigms and new challenges not only on marketing activity but also on business successes of companies as a whole. Sometimes online sales are not enough to meet consumer needs. A new strategic approach lies in the creation of the pop up shops. They are new, interesting, evoke emotions, create consumers a sense of ... New trends in retail impose new paradigms and new challenges not only on marketing activity but also on business successes of companies as a whole. Sometimes online sales are not enough to meet consumer needs. A new strategic approach lies in the creation of the pop up shops. They are new, interesting, evoke emotions, create consumers a sense of expressiveness and urgency of the purchase, and at the same time provide good profits to companies that risk creating them. Only the future will show how successful the combination of traditional retail and pop stores are.

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  Organic Farming - the Future of the Agricultural Economy of Bulgaria

  Organic farming owes its emergence, existence and principles to the nature itself, while the fundamental rule of its practice is to be in harmony with it, without harming it. In fact, it is a new perception of the environment and a new attitude towards its protection, both now and in the future. Organic farming combines the best environmental ... Organic farming owes its emergence, existence and principles to the nature itself, while the fundamental rule of its practice is to be in harmony with it, without harming it. In fact, it is a new perception of the environment and a new attitude towards its protection, both now and in the future. Organic farming combines the best environmental practices, high biodiversity, the conservation of natural resources and high production standards based on natural substances and processes. It also corresponds to a specific market that responds to specific consumer demands while at the same time it provides public goods that are in terms with environmental protection, animal welfare and rural development.