Dialog

More titles

• 

  The Results of Implementation of the International Financial Reporting Standards in Ukraine: Problematic Issues and Solutions

  In May, 2011 Verhovna Rada of Ukraine amended the law “On Accounting and Financial Statements in Ukraine”, according to which domestic enterprises, and foremost joint stock companies, banks, and insurance companies are obliged to prepare and present financial and consolidated statements in accordance with the International Standards of Financial ... In May, 2011 Verhovna Rada of Ukraine amended the law “On Accounting and Financial Statements in Ukraine”, according to which domestic enterprises, and foremost joint stock companies, banks, and insurance companies are obliged to prepare and present financial and consolidated statements in accordance with the International Standards of Financial Reporting (IFRS) from 1st January, 2012. One of the main problems of transition to IFRS is considered to be the short timeframe for their implementation. The paper presents research of the process of the reformation of the Ukraine’s system of accounting to generally accepted world principles and standards, necessitated by country’s independence gained in 1991, changes in the economic system and the country’s intention to be integrated into the European Union. The research provides main stages of reforms conducted, as well as results achieved on each stage; the article analyses and provides solutions to problems and difficulties connected with the implementation of the IFRS in Ukraine.

• 

  Problems Related to Assessment of Business Foreign Language Knowledge and Skills

  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 ... 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.

• 

  Motivation for Development and Effects of Organic Farming

  The development of organic farming in Bulgaria is one of the priorities of the Ministry of Agriculture and Foods which works to maintain the trend of increasing the number of organic farmers, the amount of organically cultivated lands and the diversity of organically grown crops and animals. The positive effects of organic products and foods for ... The development of organic farming in Bulgaria is one of the priorities of the Ministry of Agriculture and Foods which works to maintain the trend of increasing the number of organic farmers, the amount of organically cultivated lands and the diversity of organically grown crops and animals. The positive effects of organic products and foods for human health, protecting the environment and preserving natural resources have been greatly popularized lately. This is also due to the fact that bigger groups and communities, both in the European Union and in Bulgaria, are interested in healthy eating and sustainable use of natural resources. This leads to the necessity of highly motivated farmers and obtaining good economic results from the introduction of organic production approaches in modern ecologically-oriented farms.