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  The Military Strategy and Potential of Russia through the Eyes of the Bulgarian Army

  During the first few months of World War One the Bulgarian military and political leadership began watching closely the mobilization possibilities and Russia’s participation in the war. This was done by a military attaché, and by the means of military and civil secret services. Being well informed of Russia’s approach, the Bulgarian services ... During the first few months of World War One the Bulgarian military and political leadership began watching closely the mobilization possibilities and Russia’s participation in the war. This was done by a military attaché, and by the means of military and civil secret services. Being well informed of Russia’s approach, the Bulgarian services predicted that in the next 48 months the country would either win the war, or a serious conflict would follow. These predictions helped Bulgaria maintain neutrality for more than a year.

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  Cultural Policy of Municipalities – Local Population’s Evaluation

  An essential element of public policy is the field of culture. In this sense, a significant milestone in the implementation of cultural policy, in terms of the distinctiveness of municipalities, is the assessment of the population, for which it is developed. The aim of this publication is to present the support of the local population for cultural ... An essential element of public policy is the field of culture. In this sense, a significant milestone in the implementation of cultural policy, in terms of the distinctiveness of municipalities, is the assessment of the population, for which it is developed. The aim of this publication is to present the support of the local population for cultural policy by the assessment of included in it: cultural activities, priorities, segmentation of users (residents and visitors) and coherence with other public policies. The article presents the results of the population survey on cultural policy implemented in six municipalities in Bulgaria - Kavarna, Balchik, Biala, Shabla, Avren and Dolni Chiflik. With the help of questionnaires were obtained estimates for cultural activities, infrastructure priorities and bottlenecks, as well as consistency with other public policies. Top rated are Kavarna and Balchik on the variety, intensity of the cultural calendar and cultural infrastructure, as well as the consistency of their public policies. Overall, the highest degree of consistency was observed between cultural policy and tourism. The results show that in the segmentation of users we cannot give priority to one category only - locals or visitors. They are equally represented as beneficients of cultural policy.

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  Practical-Applied Model for the Recognition of Impairment Losses for Defaulted Exposures in Commercial Banks

  The Bulgarian banking system has the practice of determining the impairment losses, which is entirely built on the concepts of Ordinance No.9 of BNB, cancelled in April 2014. After its cancellation any bank credit institution must take action to establish a new policy for the recognition and measurement of their risk exposures and on these grounds ... The Bulgarian banking system has the practice of determining the impairment losses, which is entirely built on the concepts of Ordinance No.9 of BNB, cancelled in April 2014. After its cancellation any bank credit institution must take action to establish a new policy for the recognition and measurement of their risk exposures and on these grounds to take action to determine the extent of devaluation for a credit risk. In connection with this, the parameter "defaulted exposure" can be used for the purposes of internal bank systems for the recognition and measurement of risk exposures in the decision for the recognition of impairment for credit risk. Defaulted exposure can be defined as an indicator of the level of risk that a bank can take, depending on the ability and desire of a borrower to meet their obligations on the debt. The defaulted exposure is equal to the carrying value of the exposure calculated by the applicable accounting standards.