Business Management

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  COMPLETENESS AND TIMELINESS OF THE ANNUAL FINANCIAL STATEMENTS PUBLISHED BY BULGARIAN ENTERPRISES

  The information presented in the financial statements must share certain characteristics so as to be useful to primary users. Not infrequently, in Bulgarian reporting practice, it is easy to note inconsistencies in the financial statements which are published since although those statements formally meet the legal requirements, they fail to ... The information presented in the financial statements must share certain characteristics so as to be useful to primary users. Not infrequently, in Bulgarian reporting practice, it is easy to note inconsistencies in the financial statements which are published since although those statements formally meet the legal requirements, they fail to provide complete or timely financial information to stakeholders. The objective of this research is to ascertain (based on a representative sample) whether enterprises, which are major tax payers and contributors to the social security system, published complete and timely financial statements in the Commercial Register over the period from 2007 to 2014.

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  DETERMINANTS OF THE DEVELOPMENT OF INTER-ORGANIZATIONAL RELATIONS

  Nowadays, the cooperation is considered as one of the basic paths of enterprise development. For many entities, it is a chance of improving or increasing competitiveness, for others it is a necessity because the lack of cooperation could cause serious perturbations. However, it is emphasized that the decision to cooperate must be conscious. The ... Nowadays, the cooperation is considered as one of the basic paths of enterprise development. For many entities, it is a chance of improving or increasing competitiveness, for others it is a necessity because the lack of cooperation could cause serious perturbations. However, it is emphasized that the decision to cooperate must be conscious. The effect can be on one hand the benefits, on the other hand there is the possibility of generating losses. Due to the fact that most of the relations between the cooperating companies are antagonistic, it is worth considering the factors that guarantee the effectiveness of cooperation. This paper attempts to identify the key factors that favour and limit the effectiveness of inter-organizational collaboration. The first part of the paper presents theoretical reflections on the essence and nature of cooperation. The second one focuses on the result analysis of a survey on determinants of cooperation conducted during the year 2015 on a sample of 192 entities.

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  THE EFFECT OF HABITS ON THE MANAGEMENT PROCESS

  The management process is directed towards achieving certain goals. Its realisation is affected by a multitude of factors, including the habits of managers and their subordinates. Consciously or unconsciously, habits determine the behaviours of individuals in their personal and working lives. When the personal and work habits affect positively the ... The management process is directed towards achieving certain goals. Its realisation is affected by a multitude of factors, including the habits of managers and their subordinates. Consciously or unconsciously, habits determine the behaviours of individuals in their personal and working lives. When the personal and work habits affect positively the manner of making decisions, the completion of particular tasks, the achievement of goals, etc., this can result in either an effective or ineffective management process. The combination of positive and negative habits places individuals in different situations at their work place, which in turn requires from managers to interfere adequately. They should look for opportunities for managing both their and their subordinates’ habits. This demands from them to be able to use their leadership skills as well as to have thorough knowledge of the habit formation process.