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  Aspects of Forensic Archaeology

  This paper explores the aspects of Forensic Archaeology. The reader is familiarized with the definitions of terms needed for the thorough exploration of the question. Terms such as archaeology, forensic, forensic archaeology, and field archaeology have been considered. Furthermore, three archaeological techniques are explored in detail, with focus ... This paper explores the aspects of Forensic Archaeology. The reader is familiarized with the definitions of terms needed for the thorough exploration of the question. Terms such as archaeology, forensic, forensic archaeology, and field archaeology have been considered. Furthermore, three archaeological techniques are explored in detail, with focus on their origins, equipment and adaptations, when introduced in a forensic context. A discussion on the relationship between the disciplines of forensic archaeology and anthropology is also provided preceding the assessment of the limitations of combining the two disciplines in one person’s career.

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  Management of Loan Capital in Financing Structure of The Enterprise: Theoretical and Methodical Foundations

  In the article are explained the essence of the concepts of "loan" and "borrowed" capital. We considered that the loan capital of company characterizes part of the financial resources of the enterprise what is temporarily involved in economic activities and they can be sent to the capital market for additional income from the investment. It is ... In the article are explained the essence of the concepts of "loan" and "borrowed" capital. We considered that the loan capital of company characterizes part of the financial resources of the enterprise what is temporarily involved in economic activities and they can be sent to the capital market for additional income from the investment. It is advisable to understand that the borrowed capital is the financial resources of the enterprise, not belonging to him by right of ownership, but raised them in economic activities from different sources and in different forms on terms of maturity, repayment and interest payment in order to fulfill the objectives of the program of its activities. The theoretical and methodical principles of borrowed capital management have been investigated, in particular: the directions of management (planning and capital employed, assessing the efficiency of capital employed, monitoring the timely servicing and repayment of debt); characterized by the principles on which is based capital management (accounting principle prospects of development of business, the principle of matching amounts of borrowed capital and the formation of the assets of the enterprise, the principle of optimality of capital structure from the standpoint of its effective function, the principle of ensuring the efficient use of capital employed in the course of economic activity). Criteria of optimization of the borrowed capital to calculate its weighted average cost and term borrowings have been proposed. A formula procedure for determining the weighted average cost of borrowed capital employed, which is based on the approximation of streaming method has been developed.

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  Corporate Social Responsibility of Bulgarian Banking Sector – Mission and Business Practice

  As a consequence of legal regulation, the organization of bank activity and established traditions, society often treats commercial banks only as subjects, absorbing and redistributing monetary resources in order to obtain financial advantage which benefits both banks and their owners. However, a similar perception is not applicable to the vision ... As a consequence of legal regulation, the organization of bank activity and established traditions, society often treats commercial banks only as subjects, absorbing and redistributing monetary resources in order to obtain financial advantage which benefits both banks and their owners. However, a similar perception is not applicable to the vision of modern banks which demonstrate aspirations of harmony with the surrounding socio-economic environment and a desire to improve their image in the corporate community. In this respect, corporate social responsibility of banks is a way to voluntarily integrate their business into national and international processes.