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  The Accountant as a Human Factor in a Company

  People’s business activity is associated with gathering, processing and use of any information about the ongoing economic effects and events. Such information is very diverse in terms of its contents and purpose, the method of collecting, as well as its quantity and quality. There are certain types of information – scientific, technical, ... People’s business activity is associated with gathering, processing and use of any information about the ongoing economic effects and events. Such information is very diverse in terms of its contents and purpose, the method of collecting, as well as its quantity and quality. There are certain types of information – scientific, technical, technological, socioeconomic, etc. One of the most important issues concerning the existence and functioning of any business is how the information is handled by the accountancy department. In each company there are three mandatory elements that are mutually connected – property, business operations and organized accounting. The book-keeping of all companies is based on the same set of principles and methodology, along with the same regulatory framework. The accountant of a company has a major role in the book-keeping and the business activity in general. They should possess a number of human and occupational flairs.

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  The Ethics of Dimitar Mihalchev – Regulator of Human Relations

  The article analyses the ethical views of Dimitar Mihalchev, a representative of the Bulgarian philosophical ethical thought. Linking the theoretical - philosophical analysis with social reality, D. Mihalchev advocates for „realistic ethics” as a dynamic system of values, pertaining to all mankind.... The article analyses the ethical views of Dimitar Mihalchev, a representative of the Bulgarian philosophical ethical thought. Linking the theoretical - philosophical analysis with social reality, D. Mihalchev advocates for „realistic ethics” as a dynamic system of values, pertaining to all mankind.

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  Training Higher Educated Bulgarian Specialists in Information Security

  The article is dedicated to the matters related to the preparation of professionals with higher education degrees in the field of the computer technologies security. An analysis is made of the possibilities for such an education in Bulgaria and its different forms. Outlined are the problems which could be met in such training. In the end of the ... The article is dedicated to the matters related to the preparation of professionals with higher education degrees in the field of the computer technologies security. An analysis is made of the possibilities for such an education in Bulgaria and its different forms. Outlined are the problems which could be met in such training. In the end of the work a conclusion is made, that practically it is better to organize such an education as a master degree, t. e. as a superstructure on the Bachelor degree connected to the computer technologies.