2019, Issue 1
Creation date: 5.4.2019
Content
Guidelines for improving the business environment in support of sustainable regional development
The article attempts to define the business environment, focusing on its regional specificity. A synthesized analysis of business environment studies has been carried out by international, European and national institutions including: World Bank, European Commission, Bulgarian Investment Agency, National Statistical Institute, Bulgarian Industrial Association, Bulgarian Chamber of Commerce and Industry, universities and others. For the assessment of the business environment in a particular region,…
Improving the Governance Structure of the Ministry of Interior
The article contains the results of an analysis of the existing management structure and alternative suggestions for improvement and key features such as manageability norm, horizontal links, and hierarchy. Implementend are methods of collecting, researching and analyzing publicly available documents and information to identify authority, activities, structure, and existing internal organization.
Management of Non-Financial Risk - Foundation of Social Standards
The main goal of publication is to reveal the meaning of management of non-financial risk in the context of corporate social responsibility as foundation of social standards. Systematic is the current academic literature dedicated to corporate social responsibility as social risk management. The requirements of international standard OHSAS 18001:2007 with an emphasis on health and work safety aimed to the interests of the staff as the most important internal stakeholder have been investigated. Results…
Theoretic-Practical Aspects of Selecting a Transfer Price Method (Transfer Price Methods for the Purposes of the Enterprise and for Tax Purposes)
The idea of this study is to familiarize readers with the challenges facing transfer pricing as a subject of study and research, and in particular when choosing an appropriate method for determining transfer pricing between related parties.
Mechanisms of Regulation and Control of Bank Mergers and Acquisitions
In recent decades, the processes of concentration and centralization of capital in the banking sector have sharply increased and have become a significant phenomenon in the socio-economic life of economically developed countries. Mergers and acquisitions as a major form of this process are, on the one hand, a reflection of increased competition in the banking and control market and, on the other, an important factor in shaping the new banking sector. The present study reviews the main mechanisms…
General Characteristics of the Audit as Legal Control
The development of the audit as form of legal control is related to resolving the Principal -Agent conflict in management. In contemporary management theory, public regulation of business activity is derived from the relationship between a principal and an agent in which the latter is encouraged (through incentives and / or sanctions) to act in support of the principal's goals. Such relationships exist wherever needs of time, knowledge, or experience motivate individuals or organizations to designate…
European Supervisory Mechanism - General Characteristics
The Single Supervisory Mechanism (SSM) is one of the three main pillars of the European Banking Union (EBA), alongside the Single Resolution Mechanism (SRM) and the Common Deposit Guarantee Scheme. Its purpose is to centralize in the European Central Bank (ECB) the prudential supervision of credit institutions. The basis of the SSM is the transfer at European level of specific, key supervisory tasks to the ECB, which is empowered to exercise prudential supervision in the banking sector in all Member…
Socio Coding: Theory and Practice
The Article analyses the theoretical and practical postulates concerning socio-coding /nation, people, ethnos, state, religious societies and spaces, business and socio-structures, nongovernment organisations etc. The theme is considerably new and not enough clear theoretically. The complicated and contradictory political and geo-economy situation in the Global World prompts the actual nature of the theme about the socio Geo-Code, as well as its importance in the contemporary official and real geo-policy.…