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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.

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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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  Digitalization and Recruitment of Human Resources in Banking and Insurance Companies: A Comparative Analysis

  The present study has a theoretical and empirical perspective in its construction. In the first aspect, the aim is to study the theoretical achievements in the field of digital technological solutions for the selection of human resources, their potential advantages and disadvantages, and in the second aspect - an analysis of the policies of the ... The present study has a theoretical and empirical perspective in its construction. In the first aspect, the aim is to study the theoretical achievements in the field of digital technological solutions for the selection of human resources, their potential advantages and disadvantages, and in the second aspect - an analysis of the policies of the Bulgarian financial enterprises in the field of digitalization, incl. human resources, the practices of using modern techniques of selection, the potential for their improvement and refinement. The object of the research is the Bulgarian enterprises from the banking and insurance sectors, and the subject - their digitalization policies and the modern methods of selection of human resources that they use. The surveyed insurance companies form 65.35% of the gross premium income of the Bulgarian non-life insurance market as of 30.06.2022. The studied credit institutions are licensed by the BNB commercial banks in the Republic of Bulgaria, which manage 70.04% of the assets in the banking system of the studied national market as of 30.06.2022. The comparative analysis of the two groups of financial enterprises shows both similarities and significant differences. Due to the larger number of managed personnel, commercial banks are developing their own platforms for digitization and HR selection, while the process for insurers is more conservative and relies on intermediaries. The received answers to questions on the Likert scale related to digitalization in human resources management establish significant differences in expert assessments for the two groups of financial enterprises.