2006, ISSUE 1
Creation date: 20.9.2016
Responsibility of the Employer in Case of Refusal to Enter into Negotiations for Concluding a Collective Labor Contract under the Provisions of Article 52 of the Labor Code. Pre-contractual Responsibility.
The purpose of the article is to give an answer to the question of the employer's responsibility in case of refusal or postponement of entering into negotiations for concluding a collective labor contract. The main obligations of the employer under article 52 of the Labor Code have been presented: For entering into negotiations for concluding a collective labor contract and for providing information concerning the concluded collective labor contracts, to which the negotiating parties are bound,…
Aspects of Reporting of Tangible Fixed Assets as Divisible Assets in Accounting
This article deals with the ways of representing the divisible tangible fixed assets in accounting. It starts with the definition of the tangible fixed assets and the criteria for their recognition. Further short example is given to illustrate the effect of the different approaches in accounting - reporting the tangible fixed assets as whole and as divisible assets.
The New Law of Consumer Protection and the Future Marketing of Bulgarian Companies
This article deals with the need for changing the marketing policy of Bulgarian companies according to the provisions of the new Law of Consumer Protection. In the first part the consumer protection policy in the European Union is dealt with - the reasons that require the introduction of specific mles in the Single European market, the underlying regulations in force, the basic problems and perspectives. The second part of the article reveals Bulgarian consumer protection policy - the main characteristics…
What Is Positioning After All?
This is the second part of the article that discusses one of the most important topics in modem marketing, namely positioning. The author examines several dilemmas of positioning and attempts to draw their projections, most of which are of strategic importance.
Exchange Rate Forecasting in Economies with High Levels of Inflation
The classical theories studying exchange rates do not provide base for accurate forecasts especially concerning currency crisis. This research tests the principal possibility for currency exchange rate forecasting by: -Linear methods FARIMA (p, d, q) with long term relations and heavy tails; -Methods for nonlinear prediction of chaotic time series. Null forecast and average are used as main comparison measure. As additional comparison measures are used the results from the methods: Back Propagation…
Dynamics of Government Expenditure in the Conditions of Currency Board (1998-2004)
The article focuses on the discretionary expenditure policy in Bulgaria between 1998 and 2004. The automatic budgetary changes are isolated from the discretionary policy interventions, using HP filter. The main conclusion, emerging from the study, is that during the period under the Currency Board Arrangement the total government spending was continuously growing. The analysis of the expenditure components witnesses some attempts to restrain the expansion of government consumption and transfer payments.
Guidelines for Distant Analysis of Bank Performance
The article is dedicated to the problem related to the distant (external) monitoring of bank performance. The analysis is realized in five main terms of reference: bank asset quality, status of liabilities, bank liquidity, effectiveness and profitability and transparency of bank performance. Each one of these five components is estimated individually by a appropriate system of indicators. It is emphasized on such kind of indicators, which could be estimated only on the basis of public accessible…
Development of Municipal Budgets in the Transition Period
This article deals with the transition from centralized to decentralized model of management of local finances. The author traces and reveals the distinct stages in the development of the municipal budgets in the transition period. Further, he proposes some possibilities for improving the methodology for allocation of subsidies among municipalities, and for changing the methods for annual budget conclusion.