Year 2013, Issue 1-2013

Date published

25.3.2013

CONTENTS

  • Velichko Adamov
    PHILOSOPHY OF GENERAL CORPORATE FINANCING
    JEL: G32
    Abstract: 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 investment... 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 investment may be carried out by equity and various issues of positive and negative equity structure are being outlined as well. Certain recommendations are being made for optimizing owners equity and debt capital in order to achieve an effective investment policy. Special attention has been drawn on capital management practices in Bulgarian companies recognizing those practices constant need of improvement and development.
  • Georgi Gerganov
    ACCOUNTING AND TAXATION PROBLEMS OF AGRICULTURAL PRODUCE MEASUREMENT
    Abstract: The present article analyses the prescriptions of accounting standards 41 Agriculture and 2 Inventories for determination and measurement of agricultural produce and the role of the estimates for the formation of the... The present article analyses the prescriptions of accounting standards 41 Agriculture and 2 Inventories for determination and measurement of agricultural produce and the role of the estimates for the formation of the financial result for the period. When those standards are used in the accounting practice some texts, regulating the transformation of the financial result for tax purposes, appear to be contradictory. A specific example given here illustrates the logical sequence of the tax treatment of the differences between the measurements of produce at initial recognition and at the end of the year.
  • Lyuben Kirev
    TECHNOLOGICAL TRANSFER BY TRANSNATIONAL CORPORATIONS AND THE GLOBALIZATION OF KNOWLEDGE
    JEL: E22, F21
    Abstract: The subject of study in this paper is the transfer of technology and the globalization of knowledge by transnational corporations through the export of foreign direct investment, international trade in knowledge-consuming goods and... The subject of study in this paper is the transfer of technology and the globalization of knowledge by transnational corporations through the export of foreign direct investment, international trade in knowledge-consuming goods and the buying and selling of licenses, patents and know-how. It is indicated that the transfer of technology worldwide through the sale of licenses and know-how and the export of knowledge-consuming output is the exclusive responsibility of transnational corporations that are also engaged in the import and export of foreign direct investment.
  • Rumen Vyrbanov
    AN APPROACH TO USING ENTERPRISE 2.0 BY COMPANIES
    Abstract: In this article, the author has shared his views on how Enterprise 2.0 is used for solving 4 groups of problems in the company: Marketing in Web 2.0 and working with customers of the company; The relationships with business... In this article, the author has shared his views on how Enterprise 2.0 is used for solving 4 groups of problems in the company: Marketing in Web 2.0 and working with customers of the company; The relationships with business partners; Personnel management; Managing the knowledge in the company. The author also offers an approach to developing a strategy for implementing Enterprise 2.0 for the needs of the company where the actions are theoretically divided into six phases: analysis of the business processes in the company, research and analysis of the condition of the information systems and technologies, defining the main objectives and activities on developing ICT, delineating the possible means of applying social networks in business processes, developing projects for a corporate social network and realizing the new IT strategy for a social corporate network.
  • Violeta Kraeva
    APPLYING MOBILE TECHNOLOGIES IN BUSINESS
    Abstract: Mobile technologies have entered modern business faster and more extensively, as a result of which it becomes more flexible, dynamic, communicative and effective. This article outlines the prerequisites, capacity and forms of... Mobile technologies have entered modern business faster and more extensively, as a result of which it becomes more flexible, dynamic, communicative and effective. This article outlines the prerequisites, capacity and forms of application of mobile technologies in business. It presents the most popular mobile services, which facilitate the constant contact with suppliers, customers, contractors and the personnel of companies. It also delineates the trends and perspectives of the development of mobile business.