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  Accounting Monitoring on Determinants of Disclosures ‒ Validity and Application to Bulgarian Banks

  Theoretical framework for investigation of mandatory disclosures have no algorithmical of research methodology and methods. The main reason is there is no established common conceptual framework of disclosures in financial reporting which functional definition to reflect their role and significance. By “functional definition” of concept we mean a ... Theoretical framework for investigation of mandatory disclosures have no algorithmical of research methodology and methods. The main reason is there is no established common conceptual framework of disclosures in financial reporting which functional definition to reflect their role and significance. By “functional definition” of concept we mean a definition which makes explicit the usefulness of the concept for certain purposes. In the paper we analyse the determinants of disclosures on sample of bank institutions in Bulgaria and we test previous research assumptions and resultants of the accounting literature. Furthermore, we propose a new framework for measurement of risk disclosures which can introduce to our knowledge some insights about the factors that influence the practice.

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  Bulgarian Land and its Natural Resources – Late 12th Century – 14th Century

  The author of this article has made an attempt to reveal how the Bulgarian state and its natural resources have been described in West European sources of information during the period from the late 12th century to the 14th century. In order to achieve the aim of the article the West European sources of information published in Bulgaria have been ... The author of this article has made an attempt to reveal how the Bulgarian state and its natural resources have been described in West European sources of information during the period from the late 12th century to the 14th century. In order to achieve the aim of the article the West European sources of information published in Bulgaria have been analyzed and systematized, incl. chronicles, stories, travelogues, cosmographic maps, reports, maps, portolans, etc. They reveal the impressions and knowledge of western annalists and chroniclers on the borders of the Bulgarian state and its natural resources. They also show that Bulgarians and their land occupy a worthy place in the works of western authors.

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  German Literature in the Curriculum Of Bulgarian Schools

  The paper discusses the curriculum in teaching literature from Bulgarian Renaissance to the beginning of the 21st century. It traces the various stages of the inclusion of works of German authors in Bulgarian schools. In the early 20th century bad translations were used, which were without artistic value, made through an intermediary language - ... The paper discusses the curriculum in teaching literature from Bulgarian Renaissance to the beginning of the 21st century. It traces the various stages of the inclusion of works of German authors in Bulgarian schools. In the early 20th century bad translations were used, which were without artistic value, made through an intermediary language - Russian. In the study of texts there was lexical and stylistic analysis, from which students acquire a radically different understanding of the style of the author, since the translation has no connection to the original. The proposed review introduces us to a paradox. When in Bulgarian education there were not enough translations, and the existing were too spoiled, German authors were presented better in the Bulgarian school, and now - after having created a truly unique significant translations from German writers, poets and philosophers - none of them is accessible to our students.