Prof. Metodi Kanev, D.Sc. (Econ) The Spontaneity of Social Life and Free Human Choice 3 Assoc. Prof. Lyudmil Naydenov, PhD University of Economics, Varna Personal and Corporate Income Taxes as Sources of Local Revenues - Opportunities and Challenges 17 Daniela Ventsislavova Georgieva Sofia University “St. Kliment Ohridski” Digital Competences of Accountants within the Context of the Fourth Industrial Revolution 34 Chief Assist. Prof. Aglika Kaneva, PhD UNWE Analysis of the Profitability Indicators and the Indicators for Assessing the Quality of Bank Assets in EU Member States in the Period from 2007 to 2017 59 Chief Assist. Prof. Trayan Yosifov Plovdiv University ‘Paisiy Hilendarski’ Competitive Advantages of Adopting Biotechnological Innovations 92
This article is an attempt to interpret fundamental issues related to the spontaneous formation and the course of social life; the role of free human choice of goals, means and actions; the relationship between the spontaneity of social life and its management. Based ...
The policy of expanding the tax powers of local authorities leads to the optimisation of vertical financial relations in the public sector and improved economic efficiency and public well-being. Within the context of decentralization (administrative and fiscal one, in ...
The aim of this research is to identify the major digital competences that are required for accounting professionals. The focus of the research is on three positions in the National Classification of Professions and Positions (NCPP – 2011) – those of a chief ...
The research paper analyses the profitability of banks in EU Member States -earnings after taxes, return on equity and return on assets. It also reviews the dynamics of the indicators for assessing the quality of bank assets, such as the share of watch exposures and ...
The underexploited potential of the national economy results in a low standard of living and a poor investment environment. Due to the current condition of economic processes, Bulgaria ranks at the bottom in terms of its GDP compared to other EU member-states and is ...
Economics 21 is a new inter-university scientific journal that publishes research studies, articles and methodological papers in Bulgarian and English in the fields of Economics, and Administration and Management. It has been published twice a year since 2011 and priority goals include: to establish itself among users of scientific information via fundamental, leading-edge research; to nurture fruitful cooperation between institutionally unaffiliated scholars; and to provide a forum for
"Economics 21" publishes research studies, articles and methodological papers.
1. Length:
Studies: min. – 26 pages; max. – 40 pages;
Articles: min. – 12 pages; max. – 25 pages;
Methodological papers – up to 40 pages.
2. Submission of materials:
- On paper and electronically (by e-mail and/or on
Economics 21 is a new inter-university scientific journal that publishes research studies, articles and methodological papers in Bulgarian and English in the fields of Economics, and Administration and Management. It has been published twice a year since 2011 and priority goals include: to establish itself among users of scientific information via fundamental, leading-edge research; to nurture fruitful cooperation between institutionally unaffiliated scholars; and to provide a forum for the expression and constructive exchange of scientific ideas and papers.
The analysis of shares performance is normally focused on risk and yield, while the third investment parameter, market liquidity, is usually ignored. In contrast to the world’s biggest stock exchanges where market liquidity is taken for granted, it seems to be a major issue for developing capital markets, such as the stock exchanges in new Balkan economies. This research paper introduces and employs a model of complex market liquidity assessment of the traded companies. We employ the Frequency ...
THE INNOVATION STRATEGY AND THE COMPETITIVE POSITIONS OF BULGARIAN ECONOMY
As an EU member state, it has become an imperative for Bulgaria to fit in the economic structure of the European Union. In order to promote economic growth, the Union assigned member-states with the task to identify the advantages which will enable them to specialize in the production of goods and services with high added value. Specialization will thus enable member states to focus their effort on consolidating their comparative advantages by employing as an instrument the innovation paradigm. ...
Different technical and statistical methods and indicators which are usually applied separately are used in market trend analysis. Some of the fundamental principles in technical analysis, as well as a great part of the quantitative indicators are not popular enough. There are unsettled issues regarding the change in the information indicators during the market trend and one can find unexploited potential in the analytical methods, which sets up a necessity for a more thorough and comprehensive ...
