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  Security Management in Bulgaria - a New Model of Good Practices

  In the dynamics of the contemporary social-economic environment stands out the significant technological progress stands out – this is the reason the concept of energy security comes with a new, wider signification. Most of the authors analysing the energy security issues reveal many different aspects of the concept, countering competitive ... In the dynamics of the contemporary social-economic environment stands out the significant technological progress stands out – this is the reason the concept of energy security comes with a new, wider signification. Most of the authors analysing the energy security issues reveal many different aspects of the concept, countering competitive conceptions. There is a lack of oneness regarding the theoretic frame or the energy security concept’s components – thus the question of the variety of points of view is really typical for social sciences and it doesn’t have to be accepted in a negative way. However, and perhaps contrary to the definition of wealth, the experts on the field of energy policy always underline the need and the urgency of starting to conceptualise energy security. The aim of this paper is to review the energy security concept in the context of contemporary trends and issues in the development of the energy sector based on review of the scientific literature.

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  Contemporary Trends and Challenges of Taxation and Tax Control

  This study interprets popular theories about the nature of taxes. The functions of taxes for implementing modern tax policy – fiscal, economic, social, environmental, and control – are examined. The contemporary role of taxation and tax control, aimed at ensuring regular tax revenues for the sustainable functioning of the state and public ... This study interprets popular theories about the nature of taxes. The functions of taxes for implementing modern tax policy – fiscal, economic, social, environmental, and control – are examined. The contemporary role of taxation and tax control, aimed at ensuring regular tax revenues for the sustainable functioning of the state and public institutions, and for realizing the strategies, policies, and programs, related to sustainable development, is clarified. The modern problems of taxation and tax control in developed and developing countries are studied. In this regard, a comparative analysis of the National Revenue Agency practice in Bulgaria is carried out and, as a result of the study, guidelines for effectiveness and efficiency improvement in the tax field are systematized.

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  Critical Thinking in Accounting Higher Education: Approaches and Limitations

  Defined as a goal of higher education, the development of critical thinking skills is a necessary precondition for starting an accounting profession and building a successful career. This study aims to explore the opportunities for critical thinking development in accounting higher education. Different methods of scientific research are applied, ... Defined as a goal of higher education, the development of critical thinking skills is a necessary precondition for starting an accounting profession and building a successful career. This study aims to explore the opportunities for critical thinking development in accounting higher education. Different methods of scientific research are applied, including literature review, induction, deduction, comparison and generalization. The presentation argues the necessity and opportunities of critical thinking development during the accounting higher education, indicates a number of studies that support specific pedagogical approaches and techniques promoting the development of critical thinking skills in students. An essential component for their successful implementation is the curriculum organized and planned in a relevant accounting course which integrates application of approaches for critical thinking in solving practical oriented cases and tasks. Some limitations are also highlighted, perceived as hindering the development of critical thinking and the deployment of some approaches. The dynamic nature of the educational process creates conditions to overcome them.