Dialog

More titles

• 

  Accounting Aspects of the Acquisition of Tangible Fixed Assets Intended to Environmental Protection under the European Funds

  Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by ... Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by budgetary financing programs of the European Union. The trend to implement socio-economic responsibility of enterprises reflects upon the increase of their competitiveness in the market, which in turn is a prerequisite for their greater profitability. The major aim of this study is to supplement the accounting knowledge regarding some important components of the organization of accounting as accounting policies and chart of accounts of a company which acquires tangible fixed assets intended for the protection of the environment, as well as specific accounting entries. In a logical sequence were examined the cost of restoring the environment and the costs of environmental protection.

• 

  The Electronic Form of Distance Learning – a Modern Approach to Improve Vocational Training

  The rapid development of modern economies and the dynamic changes in the labour market require continuous updating of the skills of staff. This brings to the fore continuing vocational training as part of the concept of lifelong learning. The electronic form of distance learning is a viable opportunity for maintaining and improvement of the ... The rapid development of modern economies and the dynamic changes in the labour market require continuous updating of the skills of staff. This brings to the fore continuing vocational training as part of the concept of lifelong learning. The electronic form of distance learning is a viable opportunity for maintaining and improvement of the professional skills of staff. Its significance has been growing given the fact that it creates conditions for acquiring new knowledge and skills without discontinuing work and family commitments. As an example of good practice in this respect, we have presented the training in Operational Accounting at the CPT at the Academy of Economics - Svishtov.

• 

  Optimization of Physical Distribution by Analyzing its Efficiency

  The article clarifies the methodological, theoretical and applied problems of analysis of physical distribution. The presented opinions are about the nature and the range of physical distribution. The models have been developed to analyze the efficiency of physical distribution. They are probed to a firm - manufacturer of baby food for two ... The article clarifies the methodological, theoretical and applied problems of analysis of physical distribution. The presented opinions are about the nature and the range of physical distribution. The models have been developed to analyze the efficiency of physical distribution. They are probed to a firm - manufacturer of baby food for two consecutive years. The thesis that is defended is that in contemporary conditions the tools of the economic analysis (methodological and technical) have an important role in the optimizing of the activities included in the composition of the physical distribution and physical distribution in general.