Browsing by Title
Now showing items 479-498 of 4313
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Peculiarities of the Ukrainian medical device market
(Tsenov Publishing House, 2020)The Ukrainian medical device market is gradually following the path of harmonization with the market of the European Union. Although there was a number of amendments to the Ukrainian regulations in accordance with the ... -
Permanent Establishment And Fixed Establishment In The Context Of The Subsidiary And The Digital Economy
(Tsenov Publishing House, 2021)The purpose of this paper is to present some challenges regarding the concepts “permanent establishment” (PE) and “fixed establishment” (FE) in the context of the subsidiary and the digital economy. These issues are some ... -
PERSONAL AND CORPORATE INCOME TAXES AS SOURCES OF LOCAL REVENUES - OPPORTUNITIES AND CHALLENGES
(Tsenov Publishing House, 2019)The policy of expanding the tax powers of local authorities leads to the optimisation of vertical financial relations in the public sector and improved economic efficiency and public well-being. Within the context of ... -
Personnel Turnover Management Practices in Bulgaria and Kosovo Enterprises
(Tsenov Publishing House, 2020)The paper addresses the issue of personnel turnover in enterprises in Bulgaria and Kosovo. It presents the theoretic aspects of the nature and forms of personnel turnover, its determinative factors and effects for business ... -
Perspective Spatial Model For Sustainable Redivision Into Regions And Providing For Bulgaria’s Regional Development
(Tsenov Publishing House, 2022)Bearing in mind the process of depopulation of Bulgaria’s North-west region, the planning and further worsening of the socio-economic indicators of the region necessitate taking actions for the redivision of the NUTS 2 ... -
PHILOSOPHY OF FINANCIAL IMPACT
(АИ "Ценов", 2012)Finance as a technology for managing money affects all social activities. Its role is decisive in many cases. Therefore this article studies the impact of finance on production, consumption and labour resources. Financial ... -
PHILOSOPHY OF GENERAL CORPORATE FINANCING
(АИ "Ценов", 2013)Corporate financing requires sufficient knowledge on the two basic elements of liability as a component of financial balance: long-term and short-term equity. Respectively the article analyzes the ratios at which company ... -
PLURILINGUALISM, MULTILINGUASLISM IN THE EUROPEAN UNION AND MULTILINGUAL DIDACTICS
(АИ "Ценов", 2015)The core of business communications is the language as a means of exchange of information. In today's globalized world, most people are plurilingual, i.e. they understand and use several languages. This is due both to the ... -
POLICIES AND PROCEDURES OF EX-ANTE CONTROL FOR LEGALITY
(Tsenov Publishing House, 2019)The ex-ante control for legality has been part of the introduced control activities for obligatory application in the public sector ever since the year 2000, as it has undergone alterations in the philosophy of its execution ... -
POLICIES AND PROCEDURES OF EX-ANTE CONTROL FOR LEGALITY
(Tsenov Publishing House, 2019)The ex-ante control for legality has been part of the introduced control activities for obligatory application in the public sector ever since the year 2000, as it has undergone alterations in the philosophy of its execution ... -
POSSIBILITIES FOR IMPROVING THE ACCOUNTING OF CERTAIN FINANCIAL INCENTIVE SCHEMES FOR BANK STAFF
(АИ "Ценов", 2015)Regardless of the increasing role of technology, the main factor of each system are people with their qualities and experience. The fact that nowadays the majority of activities related to collecting, summarising and ... -
POSSIBILITIES FOR IMPROVING THE MECHANISM OF PENSIONS' INDEXATION FOR EMPLOYMENT IN BULGARIA
(АИ "Ценов", 2013)Upgrading (updating) pension payments is the process of adjusting their amount in accordance with the current parameters of the socio-economic development of society in proportion to accumulated social security rights and ... -
POSSIBILITIES FOR OPTIMIZING THE REPORTING OF MONETARY FUNDS IN THE BANK ACCOUNTS OF BUDGETARY ORGANIZATIONS
(Tsenov Publishing House, 2018)A survey of the used models of accounting reporting of public sector funds in banks has found that it is necessary to achieve a bigger correspondence between the content of the reported item and the definitions established ... -
Possibilities For Overcoming Issues In The Phase Of Old-Age Pension Payments From An Universal Pension Fund
(Tsenov Publishing House, 2023)The structuring of the pension model, the exploration of its characteristics and parameters, as well as of pension products, their role, and the potential to ensure long-term social security in an environment marked by ... -
Possible Scenarios For Developing EU Trade Relations With Russia
(Tsenov Publishing House, 2021)The study presents general scenarios for the future development of EU trade relations with Russia, which are conditionally marked as ‘stagnation’, ‘optimistic’ and ‘pessimistic’. The dynamics of the sanctions regime is ... -
Possible Scenarios For Developing EU Trade Relations With Russia
(Tsenov Publishing House, 2021)The study presents general scenarios for the future development of EU trade relations with Russia, which are conditionally marked as ‘stagnation’, ‘optimistic’ and ‘pessimistic’. The dynamics of the sanctions regime is ... -
PRACTICAL AND APPLIED ASPECTS OF OFF-BALANCE SHEET REPORTING OF SPENDING COMMITMENTS IN BUDGET ORGANIZATIONS
(АИ "Ценов", 2015)This article attempts to present the accounting aspect of spending commitments either signed for or immediately fulfilled by budget organizations. These are analysed in the context of changes in the normative base at the ... -
PRACTICAL ASPECTS OF FINANCIAL CONTROLLING IN A COMPANY
(Tsenov Publishing House, 2018)Financial controlling facilitates the managers of companies in making the right managerial decisions. The process of controlling includes planning, control and analysis. Planning is associated with setting goals and ... -
PREVIEW OF THE TRAJECTORY OF MOROCCAN EXECUTIVES
(Tsenov Publishing House, 2017)The purpose of this paper is to shed a light on the career paths of women and men executives in the Moroccan context. Through an exploratory quantitative study, we will analyze the perceptions, experiences and the level ... -
PRICES OF NETWORK SERVICES UNDER THE CONDITIONS OF MONOPOLY, MARKET LIBERALIZATION AND THEIR REGULATION
(АИ "Ценов", 2012)The provision of network services which are often associated with natural monopoly has led to the process of price discrimination of consumers. It pursues the appropriation of a larger part of the consumer surplus. The ...