Year 2016, Issue 1

Date published

28.4.2016

CONTENTS

  • Elena Yordanova
    COMMUNICATION SKILLS AND THE REALIZATION OF THE MANAGEMENT PROCESS
    JEL: A13, Z13.
    Abstract: The successful managerial communication is one of the most widely spread and complex problems of social organizations. It also determines the effectiveness of the management process. The managerial skills are of key importance for... The successful managerial communication is one of the most widely spread and complex problems of social organizations. It also determines the effectiveness of the management process. The managerial skills are of key importance for the positive communication and successful realization of management activities. These skills are instrumental for the development and improvement of the new social and economic relationships in our society, which functions under the conditions of the increasingly globalizing 21st century economy.
  • Renny Petrova
    FINANCIAL STATEMENTS REPORTING AS A TOOL FOR MANIPULATING THE PERCEPTION OF ACCOUNTING INFORMATION
    JEL: M41.
    Abstract: Financial statements must present the property, financial position, and performance of entities truly and honestly. Managers, however, may influence users perception of information by altering the manner in which this information... Financial statements must present the property, financial position, and performance of entities truly and honestly. Managers, however, may influence users perception of information by altering the manner in which this information is presented in financial statements. The objective of this paper is to employ a slightly different approach based on the specific features of the parties involved in the information-exchange process, i.e. users (with their expectations and constraints) and managers (with their goals and motives) and review different methods and techniques applied by managers to manipulate users perception of the information presented in financial statements.
  • Daniela Georgieva
    IMPAIRMENT OF NON-CURRENT ASSETS IN PUBLIC SECTOR ORGANISATIONS
    JEL: 41.
    Abstract: The objective of this paper is to present the specific features of non-current assets impairment as an example of the conservatism principle in accounting and valuation through accounting estimates. The paper also reviews key... The objective of this paper is to present the specific features of non-current assets impairment as an example of the conservatism principle in accounting and valuation through accounting estimates. The paper also reviews key moments of the International Public Sector Accounting Standards related to establishing the recoverable amount of non-current assets in budget entities in terms of their specific nature of assets, which do not generate cash flows on their own. In addition, the rules and requirements applied to assets impairment in Bulgaria have been reviewed in comparison to international practice.
  • Milen Mitkov
    STATUS AND TRENDS IN THE DEVELOPMENT OF AGRICULTURAL INSURANCE IN BULGARIA
    JEL: G22.
    Abstract: This study presents the results of an empirical research on the status and trends in the development of agricultural insurance in Bulgaria conducted in 2015. Data is systematized and analyzed; the dynamics of the development of... This study presents the results of an empirical research on the status and trends in the development of agricultural insurance in Bulgaria conducted in 2015. Data is systematized and analyzed; the dynamics of the development of agricultural insurance in Bulgaria for the period 2010-2014 is also studied. It was found out that agricultural producers express great interest in purchasing agricultural insurance. As a result, there is a significant increase in the scope of agricultural insurance in the Bulgarian insurance market.
  • Borislav Borisov
    WE ARE PRESENTING THE SLOVAK AUTHOR STEFAN KASSAY AND HIS BOOK OF FIVE VOLUMES ENTERPRISE AND ENTERPRENEURSHIP
    Keywords: -
    Abstract: ... -