Dialog

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  Values and Managerial Communication

  The material that is presented focuses on the development of the human thought from the collective to the individual consciousness and their harmonious unification in the field of contemporary management. The companies are the environment in which different values are to be encountered, and in which the necessity of agreement between the personal ... The material that is presented focuses on the development of the human thought from the collective to the individual consciousness and their harmonious unification in the field of contemporary management. The companies are the environment in which different values are to be encountered, and in which the necessity of agreement between the personal and the collective interests is of major importance for the effectiveness of the managerial communication. The material also emphasizes on values that are vital for the manager and the employees – responsibility and tolerance, and it discusses their application in the process of the managerial relationships.

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  On the Characteristics and Evolution of Monetary Policy

  The study investigates the problems related to monetary policy within the process of its evolution and according to the development of the monetary policy theories and the stages of development of the economy and the monetary systems. The paper reviews the various levels of implementation of monetary policies and the possibilities for its ... The study investigates the problems related to monetary policy within the process of its evolution and according to the development of the monetary policy theories and the stages of development of the economy and the monetary systems. The paper reviews the various levels of implementation of monetary policies and the possibilities for its influencing the economic process. The influence is effected through direct and indirect tools used by the national banks. For this end the banks set certain operative (short-term), interim, and final (long-term) objectives, the most important factor being the choice of adequate strategy of the monetary policy, i.e. the choice of „nominal anchor”. In this respect the study focuses on monetary targeting, inflation targeting, and currency exchange rate targeting. The experience of other countries is especially valuable for Bulgaria in the process of the country’s accession to the European Monetary Union. The study comes to the conclusion that in this respect the most important question is how the currency board shall be abandoned: (1) whether it must be preserved until the country’s accession to the European Monetary Union or (2) the peg of the Bulgarian lev to the Euro should be abandoned prior to the accession to the European Monetary Union.

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  Contemporary Aspects of Bank's Accounting Policy

  The banks are basic element of the banks system with a basic object of activity financial intermediary and money business. They mobilize and transform into active capital significant part of the money resources of the Economy, they do the payments between companies and population also they realize various credit, investment and other operations. ... The banks are basic element of the banks system with a basic object of activity financial intermediary and money business. They mobilize and transform into active capital significant part of the money resources of the Economy, they do the payments between companies and population also they realize various credit, investment and other operations. In such a way the banks permit to set in motion the savings sourced from the lack of correspondence in the goods and money movements, to settle down timely and without losses the relations between the enterprises in the country and these from abroad. The banks are a strong factor in the realization of the financial policy of the country. Due to the close relations with the regulatory organs and the Government, and also with the Instructions applied, the banks play basic role in supporting of the public trust into the money system. Due to this reason there is a considerable interest to the successfully functioning of the banks, especially what concerns their liquidity and solvency. The role of the Accounting and the Accounting policy in this process are very important. They will be object of this research.