Browsing Списание "Народностопански архив" by Title
Now showing items 190-209 of 971
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Tax and Social Insurance Burden on Labour Force in Bulgaria and The European Union
(Tsenov Publishing House, 2024)Labour and labour-generated income are the main objects of taxation in the modern world. This calls into question fiscal policy implementtation with a view to ensuring sustainability of the labour market and achieving ... -
Tax Fraud as Security Threat
(Tsenov Publishing House, 2020)The challenges faced by the EU Member States in the fields of taxation and tax fraud are a topical issue. Its importance stems from several groups of factors, such as changes in public relations, new legislation in the ... -
TAX SOVEREIGNTY, STATE BUDGET, FISCAL DISCIPLINE (from an expert and cultural studies viewpoint)
(АИ "Ценов", 2013)The three concepts in the title of this article are fundamental to finance in general and to public finances in particular. Throughout their three-century history they have undergone an evolution that can also be assessed ... -
TESTING THE DAMODARAN APPROACH TO ESTIMATE THE COST OF EQUITY IN EMERGING MARKETS
(АИ "Ценов", 2016)The cost of equity is one of the key financial and economic indicators in corporate finance. The purpose of this paper is to test the wellknown approach of Damodaran in global emerging markets. The main result of the study ... -
THE BUDGET BALANCE – TECHNICAL AND FINANCIAL ASPECTS
(Tsenov Publishing House, 2017)The paper focuses on issues related to the procedure for determining the different types of budget balance in compliance with the consolidated fiscal programme (CFP) and the national budget, and their economic interpretation. ... -
THE BUSINESS CYCLE AND ITS CONTEMPORARY CHARACTERISTICS
(Tsenov Publishing House, 2018)The article aims to present the business cycle phenomenon and its contemporary characteristics. Understanding the business cycle theory will allow for more in-depth research on this subject for the Bulgarian economy, through ... -
THE COHESION POLICY OF THE EUROPEAN UNION AND INTER-REGIONAL DISPARITIES IN BULGARIA
(Tsenov Publishing House, 2018)The article presents a theoretical analysis of the causes for inter-regional disparities and an empirical study on the impact of the EU Cohesion Policy on the standard of living in Bulgaria. It also gives some recommendations ... -
The Competence-Based Approach Through The Prism Of Academic Training In Management Accounting
(Tsenov Publishing House, 2022)Management accountants’ competences are evolving according to the changing socio-economic reality. The practical application of the competence-based approach in this field is a response to the change of attitudes from ... -
THE CURRENCY BOARD IN BULGARIA: THEORETICAL REFLECTIONS AND EMPIRICAL RESULTS
(АИ "Ценов", 2013)Via this article the authors would like to discuss the idea of the intersection point of theoretical reflections and reported empirical results referring to the currency board in Bulgaria. To achieve the goal defined the ... -
The Digitalization Of Transport Infrastructure And Its Impact On Human Resource Management
(Tsenov Publishing House, 2022)The article aims to analyze the effects of the pandemic related to COVID-19 on the process of digitalization of human resources in the management of infrastructure sites in the field of transport sector. It also discusses ... -
The Dynamic Transformations On The Labour Market In Bulgaria In Conditions Of Digital Technologies And Pandemic
(Tsenov Publishing House, 2022)This article discusses the main transformations which have occurred in the labour market due to the accelerated processes of digitalization throughout the last two years. In their essence, those changes are caused by the ... -
The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology
(Tsenov Publishing House, 2023)The implementation of new technologies in accounting brings many benefits for the future, but also carries many risks. In the current digital era, the adequate practical application of technologies in accounting can become ... -
The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology
(Tsenov Publishing House, 2023)The implementation of new technologies in accounting brings many benefits for the future, but also carries many risks. In the current digital era, the adequate practical application of technologies in accounting can become ... -
The Entrepreneurship and Innovation Context in an Integrated Model for the Development of Economies and Enterprises
(Tsenov Publishing House, 2020)This article presents some major formulations related to innovations and the role of the entrepreneurship component for the development of economies and enterprises. The emphasis is placed on the possibilities for their ... -
THE EU LABOUR MARKET (AS VIEWED THROUGH THE PRISM OF ELASTICITIES)
(Tsenov Publishing House, 2017)This paper discusses both theoretical paradigms and applications of labour market elasticities within the European Union of 28 member states. The paper is based onto a recent research (2014-2016), conducted by the author ... -
The Eurozone Yield Curve Shape During Covid19: A Projection Of Investment And Macroeconomic Expectations
(Tsenov Publishing House, 2021)The aim of this article is to provide a substantiated explanation of the shape of the yield curve in relation to the current theoretical reasoning and empirical data regarding the macroeconomic situation and the bond market. ... -
The Financial Literacy Of Clients – An Important Factor For Banks’ Successful Digitalization
(Tsenov Publishing House, 2022)The digitalization of banking operations and the opportunities it provides the clients with has been an important aspect of banking for decades. Banks are among the financial institutions that work actively so that they ... -
The Financial Transparency Of Bulgaria’s Municipalities Within The European Economic Digitalization
(Tsenov Publishing House, 2021)Digitalization is among the main priorities of the EU set in the Europe 2030 strategy; Bulgaria and Bulgaria’s municipalities are direct participants in this process. The global COVID-19 pandemic at the beginning of 2020 ... -
THE GLOBAL EFFECTS OF INTERNAL AND EXTERNAL DEVALUATION ON EXPORT POTENTIAL
(АИ "Ценов", 2015)The objective of this research is to assess devaluation (both internal and external) as a significant factor affecting national competitiveness by applying comparative analysis tools. The research paper consists of two ... -
The Health Insurance Reform In Bulgaria - Financing Models And Status Evaluation
(Tsenov Publishing House, 2022)The article presents a research on the specific characteristics of the existing models for healthcare financing worldwide. It also presents a brief overview of the specific characteristics of Bulgaria’s healthcare system ...