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  The Place of the Accounting Systems in the Management of Sustainable Development

  The article examines the ability of various accounting systems (accounting, financial reports and statistical records) to meet the information requirements of management of sustainable development. For this purpose, on the one hand possible combinations of economic and environmental accounting have been shown, and on the other - presented accounts ... The article examines the ability of various accounting systems (accounting, financial reports and statistical records) to meet the information requirements of management of sustainable development. For this purpose, on the one hand possible combinations of economic and environmental accounting have been shown, and on the other - presented accounts for identifying new objects have been studied while making research on the economically underdeveloped regions. The results from the performed SWOT-analysis of the prospects for further development of the statistical system show that natural resources should be included in the accounting system in order to provide more reliable statistical data base for economic analysis and modernization of the national wealth indicator.

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  Preserving Species

  With the 40th anniversary of the passage of the Endangered Species Act it becomes necessary to review the history of this act and its impact on achieving its goals of preventing the extinction of endangered species. Many environmentalists have argued that the only way to prevent the extinction of animals, most notable Elephant populations in ... With the 40th anniversary of the passage of the Endangered Species Act it becomes necessary to review the history of this act and its impact on achieving its goals of preventing the extinction of endangered species. Many environmentalists have argued that the only way to prevent the extinction of animals, most notable Elephant populations in Africa, is through government management and ownership. However, we argue in this paper that the best solution to preserving endangered species is creating a more free market- oriented system of private property rights over animals and land use. Our argument is two-fold, first - that without a true market with effective property rights we encounter a tragedy of the commons where there is no effective incentive among individual actors to protect endangered animals. Second is the unintended consequences of regulation by government actors that distort the incentives of individuals to protect endangered animals. By instituting a more market oriented way of governing all animals would significantly benefit by reducing the tragedy of the commons problem and the unintended consequences of government management. Using examples from the American buffalo, African elephants, fish farms, and farm animals we try to build the case for more free market-oriented policies in achieving the goal of species preservation.

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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.