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  Rejoinder to Wysocki on Indifference and the Block-Hoppe Debate

  There has been an ongoing debate in Austrian economic circles on indifference and methodology. It started with Nozick (1977) who criticized this school of thought on that issue. Block (1980) responded to that essay. The main debaters within Austrian circles have been Block (2009A), Block and Barnett (2010), and Hoppe (2005, 2009). Wysocki (2017) ... There has been an ongoing debate in Austrian economic circles on indifference and methodology. It started with Nozick (1977) who criticized this school of thought on that issue. Block (1980) responded to that essay. The main debaters within Austrian circles have been Block (2009A), Block and Barnett (2010), and Hoppe (2005, 2009). Wysocki (2017) is a recent entry into this discussion. The present paper is a response to this latter contribution.

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  The Impact of IFSR 16 Leases on The Financial Position Ratios and Company Valuation

  IFRS 16 represents the most significant change in accounting for leases. The new regulations will affect companies in all sectors of the economy that apply IFRS, but especially those that use high-value assets primarily through operating leases until the new rules were introduced. This change will lead to a significant increase in both reported ... IFRS 16 represents the most significant change in accounting for leases. The new regulations will affect companies in all sectors of the economy that apply IFRS, but especially those that use high-value assets primarily through operating leases until the new rules were introduced. This change will lead to a significant increase in both reported assets and reported liabilities, which in turn will change some of the key financial indicators for profitability, solvency, liquidity and turnover. The degree of change will depend entirely on the intensity of the use of operating leases in the individual entities. The new rules may also change the estimates investors make for the cost of a debt, the weighted average cost of capital and, respectively, the corporate valuation.

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  Economic and Social Aspects in Implementation of Safety and Health Conditions of Work Legislation

  This article reveals current trends in practical implementation of health and safety legislation, focusing on working time patterns and work organization. Using the National Profile for Occupational Safety and Health, developed in 2019, the article makes conclusions about the most common patterns of working time and organization of work in ... This article reveals current trends in practical implementation of health and safety legislation, focusing on working time patterns and work organization. Using the National Profile for Occupational Safety and Health, developed in 2019, the article makes conclusions about the most common patterns of working time and organization of work in enterprises in the Bulgarian economy and measures the influence of patterns identified upon possibility to create health and safety at work. The analysis made identifies alarming trends requiring immediate addressing, such as working 50 hours per week, 6 and 7 days work, overloading of persons with certain professional qualifications, low efficiency and poor organization of the working processes.