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  Cost of Electricity Produced from Waste Processing as a Prerequisite for Social Pricing

  In a period of energy crisis, deriving the cost of electricity is a significant problem. It appears as a significant contemporary challenge, and policies to control and limit it are the main priority of the European community on its way to a green economy. Depending on the tariff/price of electricity, which directly depends on its cost price, it ... In a period of energy crisis, deriving the cost of electricity is a significant problem. It appears as a significant contemporary challenge, and policies to control and limit it are the main priority of the European community on its way to a green economy. Depending on the tariff/price of electricity, which directly depends on its cost price, it is determined how much the population could afford to pay for their consumed electricity. Over 96 million Europeans are at risk of poverty and social exclusion. A population that would not be able to heat their homes in winter is about 57 million. Bulgaria is the country with the highest share of the poor and at risk of poverty, including energy-dependent households, which is also confirmed by the values of the Energy Poverty Index, according to which our country has the worst indicators among the member states of EU. The current development draws attention to the specific features of waste-based electricity calculation. Method of pricing and formation of a sustainable model for formation of tariffs. The synergistic effect from waste processing to energy production is derived. Taxes paid and additional revenues from waste processing could positively affect the price of energy obtained from waste, i.e. to reduce cost and offset costs. This phenomenon can be used as a guideline for the development and improvement of social policy in the field of social tolerance and social support of the population in Bulgaria.

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  Online Commerce in Social Networks: A Global Perspective

  The current global aspects of social commerce, as a business model combining online commerce and social networks, are under consideration. Emphasis is placed on the conceptualization of this commercial and social phenomenon and the benefits of social commerce, its successful development and the factors that condition modern trends are highlighted. ... The current global aspects of social commerce, as a business model combining online commerce and social networks, are under consideration. Emphasis is placed on the conceptualization of this commercial and social phenomenon and the benefits of social commerce, its successful development and the factors that condition modern trends are highlighted. Some guidelines for increasing sales in social commerce are outlined, as well as the challenges in its development.

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  The Operating Leasing with The Lessee in Conditions of Crisis in The Context of The Applicable Accounting Legislation

  The accent in this article is put on the operating leasing agreements in the aspect of the applicable accounting legislation in the Republic of |Bulgaria. Overview of accounting aspects in the current accounting and in the reporting of information in the Annual Financial Report, for the tenant, are considered, in case of reducing rental.... The accent in this article is put on the operating leasing agreements in the aspect of the applicable accounting legislation in the Republic of |Bulgaria. Overview of accounting aspects in the current accounting and in the reporting of information in the Annual Financial Report, for the tenant, are considered, in case of reducing rental.