Business Management

More titles

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  RISK AS PART OF THE ACCOUNTING PROFESSION

  This study characterises accounting occupational risk by examining its sources. It describes the effects and seeks opportunities to minimise them. Risk is an integral part of the accounting profession. It has been quite ex-haustively discussed in literature, but in terms of accounting it has not been studied enough – it has not been given enough ... This study characterises accounting occupational risk by examining its sources. It describes the effects and seeks opportunities to minimise them. Risk is an integral part of the accounting profession. It has been quite ex-haustively discussed in literature, but in terms of accounting it has not been studied enough – it has not been given enough attention, which makes the topic relevant and significant. Emphasis is placed on the fact that the activities of an accountant must be in accor¬dance with legislation, while accounting for the specificities of the entity. Whence it follows that they are not only responsible for keeping accounts in accordance with regulatory requirements, but also for the decisions made and the accompanying risk.

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  ENGINES FOR SEARCHING THE INTERNET

  After a fifteen-year period of increasing interest on the part of the author in engines used for searching for information on the Internet, this article discusses the changes which have taken place throughout this period of their development. The aim of this article is to note the major features of the most popular search engines around at the ... After a fifteen-year period of increasing interest on the part of the author in engines used for searching for information on the Internet, this article discusses the changes which have taken place throughout this period of their development. The aim of this article is to note the major features of the most popular search engines around at the moment. Using the data presented in the article, the author draws con¬clusions about the current state of affairs and at the same time delineates perspectives for the development of search engines in the next few years. A special section has been included for comment on the principal recommendations of specialists regarding the optimi¬sation of Internet sites which directly influences their indexing by search engines. On the basis of this, the author delineates the trends which have characterised search engines dur¬ing this relatively long period of their life cycle.

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  THE ISSUE OF THE NUMBER OF HOSPITALS AND THEIR CAPACITY AND EFFECTIVENESS IN BULGARIA

  Over the last decade in Bulgaria medical institutions for health care have functioned in an unsustainable and unfavorable environment. This is particularly true for hospitals in towns or villages as some of them have gone bankrupt, while many of them have terminated their activities. As regards the number of hospitals per 100,000 people, ... Over the last decade in Bulgaria medical institutions for health care have functioned in an unsustainable and unfavorable environment. This is particularly true for hospitals in towns or villages as some of them have gone bankrupt, while many of them have terminated their activities. As regards the number of hospitals per 100,000 people, Bulgaria is among the countries of the EU-27 with a relatively large number of hospitals – over 4.44 per 100,000 people. This is a third more than the average ratio of the EU-27 member states and 50% more than the new EU member states from Eastern Europe. This is why research into hospitals takes into account a problem which is very serious for Bulgaria, namely, the activities undertaken and their effectiveness. This article argues for the thesis that the government must stop the uncontrolled growth of medical institu¬tions for health care and introduce a new system of funding according to which the patient must be treated in a complex way, not according to a clinical pathway, because costs do not meet the real expenses of the treatment of a patient with a particular diag¬nosis.