Правна сила на решенията на Конституционния съд, постановени по спорове за конституционност на политически партии, образувани на верска основа

Author(s): Radoslava Yankulova / Language(s): Bulgarian Publication Year: 0

Article 11, paragraph 4 of the Bulgarian Constitution forbids the formation of political parties on ethnic, racial or religious basis. The purpose of this norm is not to allow the formation and the functioning of political parties whose members belong to specific ethnic, racial or religious group and therefore are not accessible to people outside this group. The state organ with the task of monitoring the compliance of the existing political parties with art.11, par.4 of the Constitution, is the Constitutional Court that is competent to rule on challenges concerning the constitutionality of political parties and associations. Constitutional court decisions, including those rendered on disputes on the constitutionality of political parties, formed on religious basis, has formal and material res judicata effect. But when the Constitutional court reviews the constitutionality of a political party it acts not only as a “court of norms” but also as a “court of facts”. So the main question is whether and to what extent art. 21, par. 5 of the Constitutional court act, forbidding the filing of further motions when the Constitutional court has already rendered a decision on the same subject, is applicable to disputes concerning the constitutionality of political parties. According to the author in such cases the res judicata effect comprises only those facts that are present and known to the court at the moment of rendering its decision. Consequently, there is no obstacle to file a motion, based on new facts, that were non-existent at the moment of rendering the previous decision. Otherwise, it would mean that once the constitutionality of a certain political party has been reviewed by the Constitutional court this same party is forever immuned from the threat of being proclaimed unconstitutional.

Религиозна толерантност и екология

Author(s): Georgi Penchev / Language(s): Bulgarian Publication Year: 0

This study is dedicated to a current and non-investigated up to nowadays problem in our ecology law literature. It is determined, from one hand, from religious and cultural variety of the society in separate countries, and from the other hand, with reinforcing ecological problems on a global level which give a reflection to the activity of the separate religions. At the same time religious tolerance must be mentioned as one of the indicators for democratization of the society. In view of the fact that Christian religion has caused a big influence to the development of the human civilization in the preface are shown some verses from the Holy Bible, and especially from the New Testament where the idea of religious tolerance is on the ground. In this study the attention is paid to a following major legal problems: a) legal characteristics of a basic right to religion of the Bulgarian citizens; b) international law regulation of the subjective right to religion in the light of the participation of the Republic of Bulgaria in a separate international treaties, related to human rights; c) ecological requirements to some activities which cause influence to the exercising of this right, regulated in the Bulgarian environmental legislation. In the conclusion, some more general deductions from the existing regulation and suggestions for its improvement are made.

AN OVERVIEW ON THE TREATMENT OF UKRAINIAN REFUGEES AND THE ROMANIAN EXAMPLE OF GOOD PRACTICES

Author(s): Carmen Moldovan / Language(s): English Publication Year: 0

Since the aggression of Russian Federation in Ukraine, Europe experiences an influx of refugees coming from the neighbouring State. The response of private persons, non-governmental organizations, civil society and the Romanian government were prompt and oriented towards giving effect to the idea of international protection that vulnerable persons such as those applying for the status of refugee should benefit from. In order to put in place an effective framework of protection, the Government of Romania not only permitted access into the Romanian territory, but also adopted special legislation on temporary protection, in accordance with the measures undertaken by the European Union. The aim of this paper, on the one side, is to analyse the specific rules of International Law applicable to refugees, implications for the States and on the other, to emphasise the reasons for which the response coming from the Romanian authorities and society is an example of good practices.

Извънредното положение като средство за управление на кризи

Author(s): Rada Smedovska-Toneva / Language(s): Bulgarian Publication Year: 0

At first glance the state of emergency is an attractive instrument for dealing with different kind of crisis. It gives to the executive power extraordinary prerogatives in order to manage with and control a concrete extreme situation. It seems like emergency and crisis are used as synonyms; which makes the suspension of a state of emergency a difficult task. In this context; the text examines in a comparative perspective that very state of emergency; its practical implementation and the appearance of new notions related to the sanitary emergency. Is it possible to talk about it as an effective instrument of managing social crisis and public fear and what are the consequences?

Установяване на произход на дете при асистирана репродукция

Author(s): Angelina Bogdanova / Language(s): Bulgarian Publication Year: 0

The method of assisted reproduction can be applied when the medical condition of the man or the woman prevents them from carrying out their reproductive functions in a natural way. In this case; the woman who gave birth to the child is considered to be the mother. A problem arises with the establishment of the identity of the father. The methods for еstablishing the identity; which can be applied; are different depending on the marital status of the partners – whether they are married or not. The law allows reproductive partnership between people who are not spouses.

Труд и социална идентичност

Author(s): Vyara Stoilova / Language(s): Bulgarian Publication Year: 0

In the report is made an attempt to connect the social identity of the individual with his professional role. In the conditions of globalization, there is a dynamic of professional roles and a frequent change of professional positions. This poses challenges for the individual to update his social identity by meeting the expectations of others arising from the exercise of a profession.

Социална защита в условията на глобални маркетингови промени

Author(s): Yasen Deyanov / Language(s): Bulgarian Publication Year: 0

The world is constantly changing, and the recent changes in the global marketing have had a significant impact on social protection. This paper examines the concept of social protection and its importance in the changing landscape of global marketing. The paper discusses the challenges of social protection and the impact of global marketing on social protection. The paper also explores the role of governments, international organizations, and businesses in providing social protection. The paper concludes by emphasizing the need for a multi-stakeholder approach to address the challenges of social protection in the conditions of global marketing changes.

Ключови данъчноправни предизвикателства за работодателите във връзка с COVID-19

Author(s): Stoycho Dulevski / Language(s): Bulgarian Publication Year: 0

COVID-19 has introduced many amendments to the traditional public perceptions. This reflects in a certain way on the domestic law. For the purposes of the current paper, some significant tax law issues regarding the “employer-employee” relationship will be observed. More specifically, some key concepts that are vital for the Bulgarian tax law will be analysed.

Предизвикателства пред местните власти в подкрепата на социалните предприятия в условия на криза

Author(s): Silvia Georgieva / Language(s): Bulgarian Publication Year: 0

Social entrepreneurship is the object of increased and lasting interest because it provides many opportunities to solve pressing social problems. This type of entrepreneurship combines entrepreneurial initiative, business activity and social causes. Many of the problems that social entrepreneurs try to solve are often the focus of attention of local authorities. This is the reason that makes the effective interaction between local authorities and social entrepreneurs key to the success of both social enterprises and local authorities in solving a number of social and environmental challenges, especially in crisis conditions.

Реализация на мигранти на Пазара на труда в Република България

Author(s): Svetla Aleksandrova / Language(s): Bulgarian Publication Year: 0

Europe is facing a migration crisis after 2015. The next strong pressure of migrants is in 2021 after the start of the war between Russia and Ukraine. The European Union has adopted a social policy for migrants, which must be implemented by each member state. At the national level, the State must ensure the security of the population, provide suitable living conditions for migrants and gradually work for their integration. In Bulgaria, negative attitudes of the population towards migrants are observed, which contributes to the emergence of civil resentment and additional conflicts . Bulgaria is still far from the receipts for the integration of migrants into the society and social life of Bulgaria. The aim of this report is to present the impact on labor market trends, to highlight the positive and negative sides and to propose solutions. The developed policy for the integration of migrants and realization in the labor market will help to improve the perceptions of Bulgarians about migration.

Space Security Through Main Ir Theories

Author(s): Burak Şakir Şeker / Language(s): English Publication Year: 0

When the space age started during the Cold War, two sides of the Cold War have dominated the space actions for a long time. Space has of course been considered as a means to advance security and decrease security of the adversary regarding the atmosphere of the Cold War. That’s why for a long-time space security have been defined as a state’s ability to place assets to space without being interfered. But today there is much more complex situation in the space when we consider that states, international organizations and even individuals are doing space experiments and launching many objects to space which makes the space more crowded. That’s why today we are in need of wider approaches rather than only military based ones in order to explain the complicated situation of space.

CAMPAIGNING, LOBBYING, LEGISLATIVE INITIATIVES

Author(s): / Language(s): English Publication Year: 0

AN ETHICAL BRIDGE BUILT ON SHARED VALUES BETWEEN ISLAMIC FINANCE AND ESG

Author(s): Sava Hristov Dimov / Language(s): English Publication Year: 0

The article discusses the shared values between Islamic finance and the concept of environmental, social and corporate governance. The ESG framework underpins flexible, sustainable and responsible investing. In that regard, some contemporary views on reconciling Sharia with sustainable investing are considered. The author utilizes materials from CFA Institute, World Bank Group, PricewaterhouseCoopers, Deloitte & Touche and new research by Islamic scholars to prove their point. Sectors of the Islamic finance industry show more sustainable rates of development. The author has reason to assume that the presumed projections (2030-2050) of Islamic finance will confirm such a tendency. Islamic finance is therefore more adaptive and demonstrates flexible resilience to ESG investing, good environmental, social and governance outcomes.

Прилагането на ЕSG изискванията на европейските регулации в банките в България: основни проблеми

Author(s): Virzhiniya Zhelyazkova,Sneji Slavova / Language(s): Bulgarian Publication Year: 0

In recent years, there has been a rapid growth in the number of European Union regulations in the field of the implementation of environmental, social and governance (ESG) policies by banks. The rapid pace of their introduction is due to the EU’s aspIn recent years, there has been a rapid growth in the number of European Union regulations in the field of the implementation of environmental, social and governance (ESG) policies by banks. The rapid pace of their introduction is due to the EU’s aspiration to play the role of a leader in sustainable development policy globally. However, this ambitious goal poses a number of practical problems for banks in Bulgaria as well, and in this report the authors seek to outline the main ones, guided by the understanding that knowing the problems is the first step towards solving them.

Предивикателства пред внедряването на високорискови системи в съответствие с европейската регулаторна рамка относно изкуствения интелект в МСП сектор

Author(s): Galya Mancheva / Language(s): English Publication Year: 0

This research aims to explore the challenges faced by enterprises in the SME sector regarding high-risk applications regulated in the new European Union regulatory proposal on artificial intelligence (AI). High-risk applications as well as challenges to high-risk systems are presented sequentially. The benefits and advantages for SMEs are stated as a conclusion.

Предизвикателствата пред управлението на ликвидността на съвременната банка

Author(s): Darina Koleva / Language(s): Bulgarian Publication Year: 0

A stable and well-managed banking system is a key factor for the sustainable economic development of any country. Traditionally, the banks’ stability is associated with their solvency, but effective liquidity management is what determines which bank will remain in the business and for how long. This study outlines the classic challenges to liquidity risk management in the banking system and tracks the evolution in the approaches and strategies used. The new challenges for the banks generated by the dynamic development of monetary relations on a global scale are also explored. Their resolution is likely to lead to industry restructuring, changes in the business models followed and the services provided.

Методика за анализ на нематериалните активи – проблеми и решения

Author(s): Petko Ganchev / Language(s): Bulgarian Publication Year: 0

In the scientific report examines the problems facing the methodology, touching on the various aspects in the author's methodology for the analysis of intangible assets. They are: to develop an analysis of intangible assets, to analysis the profit and sales revenue and the results of the research. Intangible assets occupy a key place in the accounting balance of the enterprise, through the system of indicators it is possible to detail and feel the factor influence of each factor in the analysis. Changes in profit or costs affect the profitability of the company's indicators. Through the application of the author's methodology, we arrive at the disclosure and solution of the methodological problems of the analysis. The methodological examples for the analysis of intangible assets are in the following groups: copyrights, patent rights, television and film rights, license and franchise agreements. The summary of intangible assets, according to the financial statement of the company, is considered in the presentation.

Съвременни аспекти на разходите по издадени застрахователни договори

Author(s): Nadya Koteva / Language(s): Bulgarian Publication Year: 0

This study focuses on the significant transformations in the reporting of expenses in relation to issued insurance contracts and the requirements for their presentation in the financial statements of insurance companies. The emphasis is placed on the main changes to the presentation of expenses in the profit and loss statement, originating from the introduction of IFRS 17 “Insurance contract” in the Bulgarian insurance sector from the beginning of 2023. Research of the fundamental change for expanded requirements for differentiated prepayment of the expenses of insurance services compared to the other expenses of the insurance company was made. The application of the concept of separate presentation of the expenses of insurance services is a new moment in the financial reporting of insurers and it is expected to provide reliable information about the profitability of the insurance company, which is relevant for making economic decisions. A comparative analysis of the reporting and presentation of expenses under insurance contracts with the applied model until the entry force of IFRS 17 “Insurance contracts” was made.

Трудният път за присъединяването на Турция към Европeйския съюз

Author(s): Petya Vasileva / Language(s): Bulgarian Publication Year: 0

Turkey’s path to membership in the European Union (EU) is full of many obstacles. The history of relations between Turkey and the EU is long and full of twists and turns. The subject of Turkey’s membership also triggers mechanisms of public debate that have been formed in the course of the countries’ past experiences. Over the centuries, Europeans formed an identity in which the Ottoman Empire, in the face of the Turks, was opposed to a different people. Hence the psychological barrier for an 80 million Muslim nation with an authoritarian presidential rule and a much lower standard of living with increasing hyperinflation. That is why the accession of Turkey to the EU will shake the European integration and in particular its Christian basis. At the end of October 2023, an interim report on the progress of Turkey’s negotiations towards joining the European Union is expected to be published.

EU Facility for Refugees in Turkiye: Humanitarian and Development Actions

Author(s): Suleyman Dikmen,Hamza Bahadır Eser / Language(s): English Publication Year: 0

Since 2011, Türkiye officially hosts around four million refugees. On March 18 2016, the European Council and Türkiye signed the European Union (EU)-Türkiye Statement aimed at stemming the influx of irregular migration via Türkiye to the EU. The aim of the study is to examine the financial support program developed within the scope of the EU-Türkiye Statement, which focuses on managing irregular migration and financial aid. The Facility for Refugees, a main component of the EU-Türkiye Statement, consists of an EU budget of €3 billion and EU Member States contributions of €3 billion. More than 100 projects have been implemented in Türkiye with the funds provided under the Facility. In the study, financial aid will be evaluated in terms of humanitarian and development actions.