Business Management

ISSN: 0861-6604-Print Edition
ISSN: 2534-8396-Electronic Edition

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  • Yaroslav Valeriyovich Korovii
    AGRICULTURAL INNOVATIONS IN EUROPEAN AND CENTRAL ASIAN COUNTRIES
    JEL: O13, Q16.
    Keywords: innovations, agriculture, sustainable development, general factor productivity, agricultural innovations, Common Agricultural Policy.
    Abstract: The article analyzes the importance of agriculture for the economies of European and Central Asian countries, proves that it occurred due to the impact of innovations which help realize the potential of this industry which, in its turn, opens up promising ways for further development. It has been established that the need to stimulate innovation in the agricultural sector arises due to a number of factors, the most significant of which are: growing consumer demand for products, the need for production of environmental products, reduced production costs, rational use of resources, environmental protection. That is why the promotion of innovative technologies implementation for the sustainable development of agriculture in the countries of Europe and Central Asia is becoming an important element of the countries’ steady development in the region. The article describes the innovative processes in the agricultural sector of the country's economy. Particular attention is paid to the consideration of the parameters of the EU Common Agricultural Policy.
  • Georgi Gerganov
    ACCOUNTING AND TAXATION PROBLEMS OF AGRICULTURAL PRODUCE MEASUREMENT
    JEL: M41, Q19, H25
    Keywords: accounting standards, agriculture, agricultural produce, measurement, financial results, taxation problems, accounting problems.
    Abstract: The present article analyses the prescriptions of accounting stand¬ards ¹ 41 “Agriculture“ and ¹ 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 recogni¬tion and at the end of the year.

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