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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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  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.