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The author offers materials recorded within an ethnology field study of the Bulgarians in the Czech Republic, held in 1993. These include biographical narratives about the setting down of the Bulgarian immigrants in the Czech land, about their life there, as well as some intriguing plots about the typically “Bulgarian” behaviour in the native land and abroad.
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The article is an attempt at analyzing the problem of the Bulgarian diaspora in the ethno-confessional context of SLAVIA ORTHODOXA, SLAVIA CATHOLICA, SLAVIA PROTESTANTICA, SLAVIA ISLAMICA. One of the inherent features of this context is the functioning of the linguistic and ethnic stereotypes of behaviour under the conditions of diglossy in a broader semiotic aspect. The Bulgarian traditional cultural context reflects the co-existence of two types of canons – the folkloric and the religious (Christian and Islamic) ones. The author characterizes the folklore parameters of the confessional convention of the Bulgarians living in Bessarabia and Tauria (former provinces in the Russian Empire, now administratively divided between Moldova and the Ukraine). Folklore material, recorded by the author, is published, referred to as the Bulgarian folklore version of the “Great Code” – the Bible.
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Some specificities of the rites for calling rain are under analysis, which serve as a key to the genesis and the mythological meaning of this kind of ritual activity. The starting point of the analysis are the parallels between the rites for calling rain known as “German” and Saint Nicolaus, carried out at various semantic and functional levels: the place of the rite in the calendar; certain references to the name of the saint in the “Peperuda” ritual songs; the identification of the anthropomorphic “German” figure, made out of mud, with the saint. On that ground “German” is treated as a hypostasis of the mythical dragon, while the ritual practice connected with him described in terms of an inductive magic, representing certain moments of the initial myth. The author reveals the relation of synonymy between the different demonstrations of the anthropomorphic figure, as well as of the various calendar rites it is connected with at one place or another.
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This is a representation of 20 Bulgarian folk songs and 5 “horo” dance instrumental melodies of the author’s archive.
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The author represents the biography and art of a self-taught woodcarver, a Bulgarian immigrant in USA. His pieces of art have been displayed posthumously at an exhibition in Caspar, Wayoming. They are also included in a catalogue, published in the US.
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This study consists of fragments of interviews with Bulgarian market-gardeners from a village near Budapest. These texts give information about the reasons for leaving Bulgaria, about the communal celebrations of the Bulgarians in Hungary.
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Capital market gives new challenges for accounting related with a quality of financial reporting information. Good corporate governance assures that the needs of stakeholders having reasonable expectation to the company action are taken into consideration in decision making with respect to the company functioning with the CSR concept. It is connected with changes in accounting system of the company, reporting and comuniacation standards.
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New circumstances in R&D units operations require a modern approach in their management and implementation of the costing system. Efficient management depends on the quality of information systems where cost accounting plays the major role. In the article the focus is placed on the analysis and evaluation of reporting of cost accounting in the chosen R&D units located in Lubelski region. The limitations and the required adaptations of the cost accounting have been explored to enhance its efficiency in the given business conduct of R&D units.
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The article is about the cost information and the way of its obtaining. In this field, the most important thing is the financial reporting prepared on the basis of account books. The cost information results from data processing. It has to be collected and presented in accordance with financial accounting rules. First of all, it has to take into consideration accounting and tax law, as well as the national statistics.
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Economic activity of every company in a market economy is related to risk. Of many types of risk discussed in the literature the most important categories are: operational, financial, profitability, liquidity and bankruptcy risks. One of the main sources of information about business risks, especially for companies operating in its environment are mandatory financial statements, in particular the balance sheet, profit and loss account, cash flow statement and notes. The purpose of the article of theoretical and methodological nature is therefore to present the possibility of identifying different types of risk (or rather its symptoms) within the so-called. preliminary analysis (reading) of the basic financial statements of the company. In the final part of the article, the author draws attention to selected controversial issues and limited financial risk forecasting based on data contained in the current corporate financial reporting.
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The paper includes a discussion about accounting as an important information system in business organizations and its role in creation of financial information included in financial statements. The second part of the paper contains a comparative analysis of qualitative features of information included into financial statements, on the base of both, International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (GAAP).
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This article presents information on costs provided by the financial department, and their limitations. It also identifies the opportunities that are cost management tools and management methods.
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