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  Actual Problems and Good Practices in Accountancy Teaching to Students in Albania

  The profession of accountacy in Albania on the road to the euro , represents a challenge to be faced. The 21st century requires the field of accounting profession to have a more qualitative education, improved programs of professional preparation in order to bring up an accounting professional capable to meet the growing requirements and prevent ... The profession of accountacy in Albania on the road to the euro , represents a challenge to be faced. The 21st century requires the field of accounting profession to have a more qualitative education, improved programs of professional preparation in order to bring up an accounting professional capable to meet the growing requirements and prevent undesirable situations. The qualitative preparation of the accounting professionals starts at school, from the professional high school to university ( finance and accounting departments) and continues even furthers with different qualifications near professional organizations and institutions. The purpose of this paper is to present the achievements in the field of education and training of the accounting professional, existing problems and recommendations on potential improvements needed. This analysis is particularly focused on the shortcomings of the development of the accounting education starting from the curriculum deficiencies of the Economic Faculty or other economic oriented faculties in public or private universities, educational programs of the accounting professional organizations and institutions, ect. This paper tries to answer the following questions: How effective are our undergraduate programs in combining theoretical and practical elements and what are the potential improvements needed? What are some of the best-experiences in the other well-known accounting schools in the preparation of the qualitative accounting professionals and what are the necessary improvements? Finally, recommendations will help in determining potential approaches in order to improve the accounting profession education system and increasing its.

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  More about the Food Supplying Problem

  One of the most important issues facing humanity is the food supplying problem. There are two ways to produce food: a) natural way which is not in contradiction with environment and b) unreasonable way which threatens human existence. The article focuses on the second one and displays the expected negative consequences: irretrievable negative ... One of the most important issues facing humanity is the food supplying problem. There are two ways to produce food: a) natural way which is not in contradiction with environment and b) unreasonable way which threatens human existence. The article focuses on the second one and displays the expected negative consequences: irretrievable negative changes of the planet which in turn threaten human existence. In order to avoid them, the article shows opportunities to meet food needs which are consistent with natural conditions.

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  Optimization of the Capital Structure of the Companies in Bulgaria (2011) – Technology and Practice

  The current survey aims to develop a technology for optimization of the capital structure of the Bulgarian firms based on empirical data in 2011. The study is an attempt to enlarge the researches in the field of the capital management under Bulgarian conditions. The resulted massive decapitalization of the Bulgarian stock exchange after 2008 ... The current survey aims to develop a technology for optimization of the capital structure of the Bulgarian firms based on empirical data in 2011. The study is an attempt to enlarge the researches in the field of the capital management under Bulgarian conditions. The resulted massive decapitalization of the Bulgarian stock exchange after 2008 introduce new, increased requirements towards the financial management in both tasks, firstly, in the construction of IPO’s, and secondly, in keeping the value of the company’s shares on levels, attractive for the institutional investors. The empirical results confirm the hypotheses for the existence of an applicable for the Bulgarian conditions technology for optimization of the capital structure of the Bulgarian firms.