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  Transfer of a Sole Trader Proprietorship through Transaction – Commercial and Tax Aspects

  This report provides an analysis of the legal framework of the transfer of a sole trader proprietorship through the deal. Discussed are some controversial issues related to the transfer of public duties in this type of transaction, as well as liability to the transferor. This paper examines the taxation of transactions with a sole trader discussed ... This report provides an analysis of the legal framework of the transfer of a sole trader proprietorship through the deal. Discussed are some controversial issues related to the transfer of public duties in this type of transaction, as well as liability to the transferor. This paper examines the taxation of transactions with a sole trader discussed are cases in which it may be tax evasion. There have been suggestions for improvement and change in legislation concerning the taxation of income of the sole proprietor of transferring his business.

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  Clasification of Costs as a Tool for Business Management in Bulgarian Reality

  Costs are an essential tool in the economic management of enterprises. According to the results of an empirical study, contemporary Bulgarian practice recognizes this fact. In the same time we witness a number of controversies regarding the understanding of costs, assessing their relevance to financial management and practical implementation of ... Costs are an essential tool in the economic management of enterprises. According to the results of an empirical study, contemporary Bulgarian practice recognizes this fact. In the same time we witness a number of controversies regarding the understanding of costs, assessing their relevance to financial management and practical implementation of various cost. The main reason for this is a lack of adequate knowledge for the opportunities offered by the different approaches to cost management. As a necessary first step we consider dissemination of information for costs in various aspects. Responding to that gap, we propose a broad modern classification of costs, combining classification criteria, classification purposes and specific types of costs.

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  A Multi-Disciplinary, Social Constructivist Approach to Promoting Student Engagement, Retention and Achievement in Higher Education

  This article details a social constructivist-based methodology to learning English as a foreign language via a multi-disciplinary approach. The approach used bases learning in a novel, real-world situation so that learners can benefit from the experience of learning and gaining tacit knowledge within a scenario that is designed to enhance ... This article details a social constructivist-based methodology to learning English as a foreign language via a multi-disciplinary approach. The approach used bases learning in a novel, real-world situation so that learners can benefit from the experience of learning and gaining tacit knowledge within a scenario that is designed to enhance motivation. The two groups of students under study were given a year-long project to complete where they had to use not only their language skills, but skills they had developed in other modules from their programme of education such as project planning, project management, planning and holding meetings, producing project reports and working within a collaborative framework. The teaching and research methods in this study aim to improve student engagement with subject materials via added-value and added interest through the use of a practical project, which, in turn, is hoped to improve class retention and student achievement.