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The present study examines the nature of commercial bankruptcy, through the prism of accounting, analyzes the stages in which the court proceedings pass and the accounting procedure for its realization, and outlines the specifics accompanying the process of its termination in the enterprises. The aim is to reveal peculiarities and problems, as well as opportunities for their acceptable solution.
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Tax evasion is a serious problem for every country. It is believed that by lowering tax rates this problem can be overcome. Does this idea unambiguously support the economic theory? Or is tax evasion a phenomenon that is rooted in a much wider range of money? This article will look at the baseline economic discussion on this issue, and more thoroughly outline the “classic” quantitative model of tax evasion. It makes it clear that evasion of taxes is not directly dependent on the size of tax rates. Consequently, the public discussion based exclusively on this factor is one-sided and does not affect this phenomenon in full, which is a prerequisite for it to remain barren.
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The article is based on the many studies on the efficiency assessment in merger and acquisition transactions. It examines the effects of the acquisition of “Kehlibar” OOD by „Agria Group Holding“AD. A methodology is presented for establishing the strategic efficiency of the target company by a Spеаrman ranging correlation coefficient; the capital market reaction to the acquisition announcement has been investigated; the Net Margin Effect was determined by the EBITDA margin and the synergy of the transaction was estimated.
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Optimizing the activity of manufacturing enterprises by using mathematical models is a standard industrial process. The application of mathematical techniques to optimize farm processes is not well known in the country’s practice. In the present study, a theoretical mathematical model for optimizing the structure of production in a selected farm which operates in a mountainous region is applied. In its production structure there is a mixed plant breeding specialization. The aim of the proposed theoretical model is to optimize the gross margin and to allocate optimally the available resources according to the imposed restrictions.
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The main tasks of this study are focuses on presenting and analyzing the factors that determine the necessity of development of the banking marketing. In this context, a definition of the term “banking marketing” has been defined, considering its objectives, functions and specific features. Attention is also paid to the specific features of banking products (services).
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Not only is the educational and upbringing function of advertising not talked about, but not even thought about in Bulgaria. This article looks at the current situation in TV ads and addresses issues that can be helped by incorporating relevant images into ads.
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This paper reveals the results of an empirical research of the provided public discussions in Bulgarian municipalities. The research consist of two questionnaires – one with 12 closed questions concerning subjective perceptions and specific data, and another with 6 questions, asked in the frame of Access to Public Information Act. Despite the conclusion, that the local authorities don’t show willingness to participate in such kind of studies, the answers indicate interesting tendencies, understandings and practices.
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Globalization is a complex social phenomenon, provoked in the beginning by human curiosity to discover and try new and different things. As evolutionary processes progress, so does globalization, which initially reduced to getting to know people from the neighboring village, and today people from different continents communicate with each other without any difficulty. It is a complex social phenomenon that is presented within the study through the nature of the phenomenon, the prerequisites that provoke it, the symptoms and types of classifications of globalization.
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Artificial intelligence development and its impact on humans' life are analysed very often nowadays. In this study is presented a vision of the corporate world after a decade. It is put on focus the expected changes in human resources management thanks to artificial intelligence development. The development and implementation of artificial intelligence-based systems create opportunities but also challenges that companies should meet shortly.
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Habermas's works on democracy, communicative action, ethics and rational debate in the public sphere are widely used as a theoretical basis for the essence of cultural policies. His theory of communicative action distinguishes between the imperative needs of the system and the rationality of the human lifeworld. The purpose of this article is to analyze Habermas's concept of „communicative action" as an alternative paradigm for cultural policy-making, not through instrumental action, but through democratic consensus, in which the participants themselves define the goals of future development. The need for maturity, adequacy and motivation of the civil society in the cultural sphere is also substantiated.
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The report presents the results of a scientifically research study with the main purpose:Investigation of the impact of chocolate products packaging offered on the Bulgarian market on the choiceof product, respectively the opportunities for competitiveness of the organizations. In a logical sequence are presented the results of: the analysis of the regulatory framework regulating the type and content characteristics of the packages and the study of the influence of chocolates packaging offered on the Bulgarian market on the product selection and the competitiveness opportunities of the organizations. As a result of achieving the main goal, conclusions and recommendations have been made to improve the competitiveness of organizations through the processes of product selection, as a function of their packaging
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Risk management has attracted the interest of financial and banking institutions recently. The financial industry has experienced financial problems and crises which lead to heavy losses and bankruptcy. The global intertwining of banking institutions, globalization of financial services, the growth of the bank credit market and its diversification have increased these risks. Therefore new efficient methods and tools need to be developed. The main purpose of this article is to provide a critical review of the concept of bank risk management; in addition, the Basel principles developed over time will be focused on (Basel I, Basel II, Basel III). This paper summarizes the results of the previous studies with a view to helping bank managers understand the banking risk management process and providing guidance for future research.
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The current paper aims at raising awareness about the differences between theory and practice in accounting. It focuses on the logical path that a student or a novice in this field must follow in order to apply theoretical knowledge into practice. The role, the structure, and the features of the financial information system (as part of the informational system of the entity) are presented in comparison with the accounting ledgers used in the traditional accounting (where transactions were recorded manually). These ledgers are the starting point of any accounting when acquiring the practical knowledge. In addition, the paper considers the didactic principles most suitable to bridge the gap between theory and practice in accounting.
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Currently, social media are increasingly used by enterprises to achieve various goals, including those related to Corporate Social Responsibility (CSR). The article analyzes the occurrence of social media and CSR issues in peer-reviewed scientific publications. The following research questions were formulated: 1) Is there a research gap in the thematic area? 2) Is there a trend when it comes to publication time on a given topic? 3) Which scientific journals publish articles on social media and CSR? 4), Which countries do authors undertaking social media and CSR issues mostly come from? 5) What research interests are pursued by authors of articles related to social media and CSR issues? The basic research method was a systematic review of literature. The selection of the analyzed texts was based on EBSCO, ProQuest, JSTOR and Google Scholar databases. Bibliometric and contextual analysis have enabled the following conclusions to be drawn: 1) the issues of social media and CSR are present in peer-reviewed scientific publications, 2) a small number of publications is associated with a relatively short period of time in which publications appeared, but an upward trend can be observed, 3) the authors who undertake the analyzed issues come from various countries, mostly from the USA 5) Social media and CSR are the subject of research in numerous research areas. Following a systematic literature review, proposals for future research directions were also formulated.
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The problem of financial security becomes extremely topical in the face of changes in the system of debt commitment. This article aims to identify the attitudes of local government in shaping the financial security of debt transactions in the light of the study. This paper presents the decision-making process as a measure of transaction security. The discussed position of debt transactions is the object of interest of financial security. The results of empirical studies regarding the attitudes and behaviour of financial security associated with such debt transactions were presented.
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There are numerous studies on the distributional characteristics of the financial instruments and major asset classes. The empirical results show that certain asset classes and financial instruments are cointegrated. The quant traders widely exploit this feature. We investigate the presence of a cointegration between the futures prices of both Arabica and Robusta. Our results show that the futures prices of both Arabica and Robusta have the basic distributional characteristics of a financial instrument. The futures prices are difference stationary and cointegrated. Thus, one should specify a VECM for trading purposes.
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As a consequence of the past financial crisis, the tremendous importance of effective banking regulation and the need for adequate banking oversight as well as the paramount importance of quality control over compliance with rules and norms in order to ensure financial stability on a global scale were highlighted. Measures have been taken to improve the quality of banking supervision through changes in international regulations and their change is reflected in the new Basel Committee on Banking Supervision (Basel III end IV) documents. The paper provides critical analysis of the existing practice for carrying out of banking supervision, and in particular addressing changes in capital adequacy requirements by credit institutions.
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Digitalization has gained momentum in recent years in all sphere of life around the globe. It has become an important factor of defining modernization, and instrumental in speeding up economic growth by ensuring more transparency. After demonetization and emphasis on cashless transaction, digitalized mode of payment is being prioritized. Accordingly, government of India launched several schemes focusing on imparting training on digital literacy, but research shows that a section of population is still not adopting this digitalization process. This study tries to find the factors responsible for excluding a section of the people, especially the people of rural and semi urban area from this digitalized system. Accordingly, a survey was conducted with the bamboo craft man of Raipur cluster of Barpeta District of Assam, India, who is involved in small enterprises involving bamboo crafting. Direct interaction was being done with the respondents regarding the various problems and inconvenience faced in adapting the new system. A logit regression model has been used to highlight the impact of various socio-economics factors, level of awareness about the new system of digitalization on their adaptability to the digitalized mode of payment.
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Global risk factors have great impacts on the economies and financial markets. It is observed that the stock markets of countries are affected by globalization especially in times of global crisis. To this end, CDS, VIX and Credit Ratings have started to be examined recently in order to decrease global risk factors. CDS, VIX, and Credit Ratings were determined as global risk indicators and these variables used as independent variables to detect the effect on BRICS-T (Brazil, Russia, India, China, South Africa and Turkey) stock market returns. Daily data set of these variables from 2008 to 2020 were gathered for each country. After preliminary analysis, ARDL model was determined as the best-fitted model for each data set. According to ARDL Bound test approach, except for China, it was detected long-term relationship between variables for the all-remaining (Brazil, Russia, India, South Africa, and Turkey) countries. It means that global risk indicators affect the returns of stock markets in emerging markets.
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The purpose of the article is to attempt to recognize the problem which is access to postal infrastructure in the context of selected European countries. The article presents the following research hypothesis – Increasing the use of postal infrastructure will allow for more effective management and an increase of competitiveness of postal operators. In reference to the assumed goal and adopted hypothesis, the following research question was posed in the article – which model of cooperation in the field of access to postal infrastructure is appropriate? In an attempt to answer the question, the article refers first to the situation on the postal market in Poland. Next, it concentrates on the essence of the postal infrastructure, referring to the basic elements. In addition, it focuses on presenting elements with which the postal operators can achieve a synergy effect. The key element of the article is the presentation of proposals for measures to increase the efficiency in the provision of postal infrastructure.
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