CEEOL - Browse Subjects Result

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

ОСОБЕНОСТИ НА ЗАКОНА ЗА НЕЗАВИСИМИТЕ ОЦЕНИТЕЛИ

Author(s): Ivo KOSTOV / Language(s): Bulgarian Publication Year: 0

The study examines the specifics and characteristics of the Independent Valuers Act, in force in Bulgaria. Valuation practice in the country is deeply related to this law, distinguishing it from many other similar professions in Europe and worldwide. The Chamber of Independent Appraisers in Bulgaria, established in 2009, has many powers and advantages. Essential information concerning the independent valuers, contracting authorities, and persons intending to become appraisers has been studied. On this basis, some prerequisites for improving the legislation related to independent valuers' activities in Bulgaria are indicated.

More...

Две концепции за счетоводна предпазливост в Европейския съюз

Author(s): Nedyalka Alexandrova / Language(s): Bulgarian Publication Year: 0

There are two spheres of regulation in the EU legislative framework regarding the accounting – at first, Directive 2013/34/EU and on the other side - Regulation (EC) No 1606/2002 on the application of international accounting standards. Directive 2013/34/EU oversees the traditional understanding and strict compliance with the prudence concept by all accountancy scholars and practitioners on continental Europe. On the other hand, a key role to understand the philosophy of the International accounting standards plays the Conceptual Framework for Financial Reporting which is not officially accepted in the EU but it defines basic terms, principles and concepts. The latest update of the Conceptual Framework was in March 2018. The prudence principle was brought back to the document (as it was removed back in 2010). In this report the author claims that the prudence concept highlighted in the Directive 2013/34/EU and in the Conceptual Framework for Financial Reporting, hence in the International accounting standards, does not have same implication which is because of different philosophical foundations.

More...

Теоретична и приложна същност на АВС метода

Author(s): Ani Stoykova / Language(s): Bulgarian Publication Year: 0

Activity Based Costing is an up-to-date method for determining the cost of the finished products. The ABC method shows the linkages between the calculation objects on the one hand and the necessary resources for their production and the activities related to the conversion of the resources in finished product on the other hand. According to this method, total cost are allocated only to these products that have led to their emergence. Though ABC method is a relatively new method in cost accounting, it is used in companies active in various sectors of the economy. The aim of this study is to present the ABC method and to show advantages of ABC implication in the organizations. We present evidence that ABC system can empower and improve process analysis, strategy support, monitoring wastage and quality along with productivity management in organizations.

More...

Съвременни особености при формирането на международни проектни екипи

Author(s): Vasil Mihov / Language(s): Bulgarian Publication Year: 0

The forming and management of international project teams is a challenge for the contemporary companies, operating on the international markets – they have often high complexity projects with strict budgets and schedules. These projects require the efforts and the combination of many professionals with different skills to achieve high efficiency. This report aims to present and justify the position, that the building of international project teams, should comply more strictly with certain principles, related to the dynamics of international business and intercultural characteristics of the experts. These specifics are based on the modern theoretical formulations in this field.

More...

Анализ на рентабилността на производствения капитал на индустриални предприятия в България

Author(s): Rositsa Ivanova / Language(s): Bulgarian Publication Year: 0

During the recent years, processing industries are a major driver of the industrial production in Bulgaria. It has a high added value and creates jobs, and the remunerations of employees are higher than the average for the country. Textile industry is among the sectors that have the highest increase of net revenue from sales of goods. Production of clothes and fabrics is an important sector of the textile industry. This sector has a significant share in the export of processing industry goods, including to the European Union member states. The issue of the efficiency of use of the production capital of leading enterprises in the Clothes and Fabrics sector is topical at all stages of their development. This study highlights the profitability of production capital, and it subject matter covers the models for analysis of this key indicator for the business efficiency. This study is aimed at outlining guidelines for business efficiency improvement under the conditions of our country’s membership in the European Union, based on the current position of the Clothes and Fabrics sector.

More...

Развитие на корпоративната социална отговорност в банковия сектор след влизането на България в Европейския съюз

Author(s): Ivet Tileva / Language(s): Bulgarian Publication Year: 0

Corporate social responsibility is a relatively unexplored concept for Bulgaria, especially as regards the banking sector. The report examines the concept of corporate social responsibility in banking companies in Bulgaria, with an emphasis on its development in the period after accession to the European Union. In particular, a special attention is paid to a branch of a foreign commercial bank and the good social and ecological practices it imports by its activities at regional level. On base of the collected date a conclusion is formulated: whether the accession to the European Community favors positive trends in corporate social responsibility at a local level.

More...

Маркетингови стратегии на външните пазари

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

Marketing strategy is the basis for activities in specific market conditions. In international activities distinguish the following basic marketing strategies: a strategy for winning or expanding market share; innovation strategy; Strategy for differentiating the output; strategy of waiting; strategy to reduce production costs; strategy for individualization of users. The release of one entity level international marketing it is to choose the best – best organization in its international activities. It can be at – least three basic forms -export, joint venture and direct property.

More...

Усъвършенстване ориентирането на нови служители в компаниите

Author(s): Kiril Dimitrov / Language(s): Bulgarian Publication Year: 0

This report reveals important nuances in the rich palette of ways in realizing the activities, attributed to onboarding of new employees as a part of talent management initiatives, undertaken by a leading outsourcing company in India. A set of good practices is identified that may support other business organizations – even from different industries, to accelerate new employee performance to the levels of the colleagues with long tenure in the company, to reduce the personnel turnover to acceptable (healthy) levels for the respective business and continuously to engage them with the aims of the firm.

More...

Стратегии на МСП от сектор машиностроене в България по пътя към европейския и световен пазар – възможности и перспективи

Author(s): Daniela Mihneva / Language(s): Bulgarian Publication Year: 0

The purpose of the present paper/report is to present the successful Bulgarian small and medium-sized enterprises in the course of international expansion, while it analyses their experience in executing the various international marketing and management strategies; to outline their opportunities for development, their innovational and business activity in the dynamic and turbulent conditions – the new reality of the world economy. An example for international operations of a Bulgarian company, which manufactures a world class competitive product, is presented.

More...

CBDC – НОВ ЕТАП В ДИГИТАЛИЗАЦИЯТА НА ПАРИТЕ

Author(s): Anita Atanasova / Language(s): Bulgarian Publication Year: 0

CBDC (central bank digital currency) is a currency issued or approved by central banks or institutions authorized by the country concerned. At the time of writing, no such currency has been issued, but there is an active professional worldwide discussion of the possibilities, advantages, disadvantages, prospects of creating such money. The purpose of the report is to give a basic description of the potential CBDCs in the context of issuance and circulation of money, including among others accounting treatment. Comparison with cryptocurrencies is a focus too. As CBDC is still at project level, the opportunities presented are hypothetical and based on literature research. However, the importance of the problem requires informing the public and involvement of the academic community in the discussion.

More...

СТОПАНСКИ СЧЕТОВОДЕН АНАЛИЗ НА ПРЕДПРИЯТИЕТО В УСЛОВИЯ НА КОНКУРЕНЦИЯ И ДИГИТАЛНА ТРАНСФОРМАЦИЯ

Author(s): Marko Liubomirov Timchev / Language(s): Bulgarian Publication Year: 0

The article proposes models for improving the scientometry, methodology and organization of accounting business analysis of the company. Methodological problems of information capacity, individual dynamics and models for the analysis of the key indicators characterizing the activity, financial stability and competitiveness of the enterprise are investigated. A concentric model “Accounting Business Analysis in a Balanced Scorecard” with market positioning, Z-Score analysis and competitiveness analysis are presented. This article explores the problems of providing accounting business analysis information in a balanced scorecard through accounting and integrated reporting systems in the conditions of competition and digital transformation.

More...

ДАНЪКЪТ ВЪРХУ ДОБАВЕНАТА СТОЙНОСТ КАТО ИНСТРУМЕНТ НА ДИСКРЕЦИОННАТА ФИСКАЛНА ПОЛИТИКА НА СТРАНИТЕ- ЧЛЕНКИ НА ЕВРОПЕЙСКИЯ СЪЮЗ ПРЕЗ ПОСЛЕДНОТО ДЕСЕТИЛЕТИЕ

Author(s): Taner Ismailov,Alexandrina Alexandrova / Language(s): Bulgarian Publication Year: 0

The global financial crisis has led to a significant increase in budget deficits in some EU Member States. In the same time and the European Debt Crisis has necessitated the application of fiscal policy instruments to bring economic systems in relative balance. Among the fiscal instruments that have the fastest impact on the size of budget revenue is the value-added tax. In 2010, some EU Member States undertook a course to raise VAT rates or in other words they put into practice the specific instruments of discretionary fiscal policy. Changes in the value-added tax rates in some Member States have led the research team to the idea to conduct a more in-depth study of tax rates and their effectiveness in increasing EU's tax revenue over the last 10 years.

More...

РАМКИ ЗА ФИСКАЛНО УПРАВЛЕНИЕ НА САЩ И ЕС ИЛИ КОГА ДЕЦЕНТРАЛИЗИРАНАТА ФИСКАЛНА ДИСЦИПЛИНА РАБОТИ

Author(s): Alexandrina Alexandrova / Language(s): Bulgarian Publication Year: 0

The EU fiscal governance is a set of generally applicable supra-national rules and decisions on Community's fiscal policy taken by sovereign Member States within the coherent EU legal framework. In the US, the fiscal activity is carried out within a threetier hierarchical structure at the following levels: federal (central), state (50 "sovereign" states, including the federal territory of the District of Columbia), and local (consisting of over 90,000 local administrative units). This study aims to analyse the differences and similarities in the institutional frameworks governing fiscal policy in the United States and the European Union. The authors‘ paper presents a factual comparison between the EU and US fiscal frameworks, outlining the specific features and characteristics of the two institutionally distinct economic integration alliances. This paper also lifts the curtains on the issues of the fiscal centralization or the decentralized fiscal discipline, widely ignored within the EU.

More...

РИСКОВА ДИАГНОСТИКА НА ФИРМЕНИТЕ КОНТРАГЕНТИ В ТЪРГОВСКИТЕ ПРЕДПРИЯТИЯ

Author(s): Zoya Ivanova / Language(s): Bulgarian Publication Year: 0

Modern commercial enterprises in the process of organisation and implementation of its business establish, maintain and develop partnerships and interactions with specific counterparties. The dynamic nature of these relationships increases the probability of unforeseen and unexpected risk situations or circumstances that translate into negative results and effects. This require risk diagnostic through which discover the circumstances and reasons for the emergence of risks and the correct determination of the company's counterparties' risk profiles, conducting a thorough and multilateral analysis and preparing a real and objective evaluation. On the basis of all these actions can develop and implement specific mechanisms for the prevention and effective counteraction and restriction of the negative consequences (losses) and to maintain them in a relatively low degree of threat

More...

15.00 €

UTICAJ KULTUROLOŠKIH DIMENZIJA ZEMLJE NA POIMANJE KVALITETA REVIZIJE I IZBOR REVIZORSKIH FIRMI

Author(s): Svetlana Sabljić,Tajana Serdar Raković / Language(s): Serbian Publication Year: 0

Observing the individual countries and markets at the global level, it is evident that there is a significant cultural difference in the business approach and choice of business partners incorporate world, and among others, the audit firms. The motive for our research is associated to the previous analysis of the behavioral approach to corporate finance and auditing.The main research problem relates to determining the influence of the cultural background of a particular country on the choice of audit firms (the Big Four in relation to other audit firms). Many companies, financial institutions, as well as scientists associate the audit firms of the Big Four with audit quality, so the relationship between the assumed quality of audit services and the dimensions of the country’s national culture has been analyzed. The research is conducted by collecting primary and secondary data in order to gain a basis for our research. The analysis of the situation in the audit practice of individual countries is performed by collecting data on the number and percentage of audits performed by the companies of the Big Four and those performed by other audit firms. Analyzing the collected data, we correlated the notion of audit quality with the choice of specific audit firms taking into account cultural differences between countries. The aim of the research is to review the situation in the audit sector and the participation of audit firms from the Big Four in Bosnia and Herzegovina and a comparative analysis with other countries, from a cultural point of view. The research clearly shows that the behavioral and cultural aspects of the country have a significant impact on the understanding of audit quality and on the choice of audit firms in the corporate sector.

More...

ТАКСА „БИТОВИ ОТПАДЪЦИ“ – НАКАЗВА ЛИ СЕ БИЗНЕСА В БЪЛГАРИЯ?

Author(s): Bozhidar CHAPAROV,Tsvetomir Manolov / Language(s): Bulgarian Publication Year: 0

The present study is an attempt to examine whether the "polluter pays principle“ is observed in the calculation of the local fee for disposal of household waste in the municipalities in Varna Province. Both the national legislation and the regulations of the individual municipalities were examined. It was found that in the majority of cases there is no direct relationship between the amount of the charged fee and the amount of generated waste. This leads to a lack of stimulus to reduce the amount of waste generated.

More...

Transformacja cyfrowa procesu badania sprawozdań finansowych

Author(s): Edyta Kalińska,Tomasz Gabrusewicz / Language(s): English,Polish Publication Year: 0

Celem tego rozdziału jest zaprezentowanie najnowszych rozwiązań w zakresie badania sprawozdań finansowych przez biegłych rewidentów w zmieniającym się,cyfrowym otoczeniu. W pierwszej części dokonano prezentacji i oceny wykorzystywanych przez biegłych rewidentów narzędzi oraz technik badania sprawozdań finansowych. Zwrócono uwagę na to, że proces cyfryzacji ma usprawnić audyt i podwyższyć jego jakość, co w konsekwencji powinno się przełożyć na korzyści dla akcjonariuszy i pozostałych interesariuszy. W dalszej kolejności poruszono problematykę ryzyka istotnego zniekształcenia. Celem działań biegłego rewidenta w tym obszarze jest identyfikacja i ocena ryzyka istotnego zniekształcenia sprawozdań finansowych. Biegły rewident musi zaprojektować i wdrożyć odpowiednie działania w tym zakresie (Międzynarodowy Standard Badania 315). Owe działania są wykonywane niezależnie od tego, czy zniekształcenie powstało na skutek oszustwa, czy błędu na poziomie sprawozdania finansowego. Następnie, zgodnie ze sztuką badania sprawozdań finansowych, omówiono zagadnienie pozyskania dowodów badania w zmieniającym się otoczeniu jednostki. Szczególny nacisk położono na zobrazowanie analitycznych procedur wiarygodności i innych procedur wiarygodności przeprowadzanych za pomocą analitycznych procedur audytu i ich wpływ na efektywność badania, bez pominięcia analizy możliwości wystąpienia nowych rodzajów ryzyka. Rozdział kończy analiza SWOT wykorzystania zautomatyzowanych narzędzi w badaniu sprawozdań finansowych i podsumowanie podjętych w rozdziale rozważań.

More...

The Role of Donations in Financing Extreme Risk Events

Author(s): Ionela Daniela Găitan-Botezatu / Language(s): English Publication Year: 0

Globally, post-event funding needs are growing, while the material and human damage caused by extreme events is constantly growing. The 2015 United Nations (UN) Global Assessment Report on Disaster Risk Reduction estimated that worldwide, these extreme events cause losses of approximately $ 250-300 billion annually.Although there are now various post-event financing options (insurance, grants, loans, donations, etc.) for the population, companies or public institutions, these instruments are often not sufficient for post-event recovery and reconstruction, so many challenges remain for post-event recovery.Thus, there is often a gap between the financing needs of companies or the population and the existing financing instruments, most often the amounts needed for financing being higher than the amounts that are available through the various existing financing mechanisms.In this article we addressed the topic of post-event funding sources such as donations and highlighted that these, although they are one of the cheapest sources of funding, the support of post-event donors is often uncertain. Also, in the elaboration of this paper I used qualitative and quantitative research based on the use of methods such as Spearman correlation indicator, data processing and analysis, documenting reports, studying reference works and other studies.

More...

Cryptocurrency (Virtual Coins): Accounting Aspects and Tax Regulations

Author(s): Monica Adriana Tegledi,Boni Mihaela Straoanu / Language(s): English Publication Year: 0

Lately, there have been many questions from specialists regarding the accountability of cryptocurrency. The lack of a legislation has allowed them to be interpreted as either intangible assets or stocks, even though Romania owns the biggest transaction platform in Eastern Europe (Bitcoin Romania). National Bank of Romania (NBR) acknowledges the lack of regulations and supervisions regarding cryptocurrency, regarding them as “speculative assets, extremely volatile and risky”. Simultaneously, this brings to attention the fact that these are not national coins nor currencies, and accepting them as a payment method isn’t, legally speaking, mandatory.

More...

The Advertising and Firms: the Global Strategic Orientation

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

Advertising has been around for a long time and dates back to ancient times. The main application of the advertisement was to emphasize the advantages and qualities of the goods offered, in order to encourage buyers to buy certain goods. Advertising has undergone various forms of modification over the years, especially with the advent of new technologies and modes of communication, but it remains a very important element of marketing. With the advancement of computer technology and the Internet, adventures have metamorphosed. E-commerce and Internet advertising are evolving, leading to new and innovative future advertising opportunities [1]. The purpose of the report is to present the main strategies for intensive advertising development globally, namely advertising aimed at increasing market share, new product in existing markets and developing advertising for entering new markets.

More...