Dialog

More titles

• 

  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.

• 

  The New Philosophy Of Basel III

  The study discusses the major objectives of the Basel III reform package as a philosophy of the new capital accord. It emphasizes the improvement of the capital framework in five main aspects: strengthening the quality, consistency and transparency of the capital base; risk coverage improvement; supplementing the risk-based capital requirement ... The study discusses the major objectives of the Basel III reform package as a philosophy of the new capital accord. It emphasizes the improvement of the capital framework in five main aspects: strengthening the quality, consistency and transparency of the capital base; risk coverage improvement; supplementing the risk-based capital requirement with the leverage ratio; reduction of procyclicity of the counter-cyclical buffers; solution to the issues with the system risk and interconnectedness. The introduction of a global standard for liquidity is presented as another significant aspect in the Basel III package. The paper analyses the question to what extent the Bulgarian banking system is prepared for the new more rigid capital requirements.

• 

  The Conceptual Model for Managing Organizational Culture in the Sphere of Social Activities

  The paper explores options to create a conceptual model for managing organizational culture in the sphere of social activities. In it a clarified the essence of organizational culture, as a phenomenon and its elements and new approaches to scientific and practical study. There is selected subsystem - social services, for approbation of a ... The paper explores options to create a conceptual model for managing organizational culture in the sphere of social activities. In it a clarified the essence of organizational culture, as a phenomenon and its elements and new approaches to scientific and practical study. There is selected subsystem - social services, for approbation of a particular model. In it is prove the idea, that organizational culture is a reliable tool for the development of any organization in today's complex and dynamic environment.