Business Management

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  THE ADMINISTRATIVE CAPACITY INDEX OF STATE ADMINISTRATION

  This paper is based on a research conducted among 80 administration groups of the executive authority. The aim of the survey was to measure the administrative capacity of those groups by 44 indicators. Respondents were selected according to the structure of the state administration formed by the number of employees in each unit of administration. ... This paper is based on a research conducted among 80 administration groups of the executive authority. The aim of the survey was to measure the administrative capacity of those groups by 44 indicators. Respondents were selected according to the structure of the state administration formed by the number of employees in each unit of administration. The findings of the research were analysed by computing the average values of the scores of capacity; by employing average weighted values and by determining the uncertainty factor when assessing the capacity of different structures of state administration. We have designed a new, aggregate index for measuring administrative capacity – the Index of the administrative capacity of state administration for good governance. By employing that index, we are able to monitor the systematic progress in terms of current concepts about administrative capacity, applicable to the entire system of state administration.

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  PROFESSIONAL COMPETENCE FOR USING ACOUNTING ESTIMATES IN CORPORATE FINANCIAL STATEMENTS

  The IAS adopted in Bulgaria following its accession to the European Union introduced some new terms in the field of accounting, such as “accounting policy”, “accounting estimate”, and “accounting error”. Generally, the indigenous scepticism of professional accountants is an obstacle to their accepting the new knowledge and points of view and ... The IAS adopted in Bulgaria following its accession to the European Union introduced some new terms in the field of accounting, such as “accounting policy”, “accounting estimate”, and “accounting error”. Generally, the indigenous scepticism of professional accountants is an obstacle to their accepting the new knowledge and points of view and subsequently applying them in practice. The aim of this paper is to investigate the possibilities of unifying the professional competence of accountants and auditors in terms of using accounting estimates in financial statements of non-financial enterprises in compliance with the accounting legislation in force. In order to achieve this aim, the author has tried to outline the different meanings attributed to this term by accountants and auditors in related standards.

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  THE CORE COMPETENCES OF POLISH INDUSTRIAL ENTERPRISES

  Among many methods of strategic management, special attention should be put to the concept of core competences, which is an excellent and modern tool of competitiveness. Its essence comes to the belief that the differentiated framework of leading economic activities forces the use of different ways of achieving its objectives. Such is the way it ... Among many methods of strategic management, special attention should be put to the concept of core competences, which is an excellent and modern tool of competitiveness. Its essence comes to the belief that the differentiated framework of leading economic activities forces the use of different ways of achieving its objectives. Such is the way it is described by a set of unique, rare, and above all, personalized assets, which together form the specificity and nature of the organization. Taking into account the importance of the concept of core competences in strategic activities of the company, the purpose of the article was to identify and assess the basic attributes of the organization and present them in a comprehensive range. The theoretical part was developed on the basis of analysis of Polish and English-language bibliography, the empirical part was based on surveys conducted on a sample of 192 entities representing the industrial enterprises operating in Poland. Analysis of the answers allowed concluding that the main core competences of Polish enterprises are: the quality of product and services, staff qualifications, flexibility, clearly defined goals, and ability to adapt to the environment.