Economics 21

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  Digital Competences of Accountants within the Context of the Fourth Industrial Revolution

  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 accountant, an operational accountant and a bookkeeper. The objective of the research is ... 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 accountant, an operational accountant and a bookkeeper. The objective of the research is to make a comparative analysis of the different classes in the NCPP-2011 and the major digital competences required for them according to the main duties of the people appointed to those positions. Our research approach is based on the methods of logical reasoning, deduction and comparison, as well as analysis and synthesis of the legal requirements which have been adopted at a national and an international level in terms of the competences and professional duties for each position. In addition, an analysis has been made of proposed classifications and identified competences in related economic literature. The propositions and conclusions we give will contribute to raising the awareness of employees, employers and educational institutions about the digital competences and knowledge required from persons practising the profession. The research has been funded by the MES Program ‘Young Scientists and Postdoctoral Students’ through a grant made to the Faculty of Economics and Business Administration at Sofia University. The author would like to acknowledge the support which has been provided through the program.

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  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

  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 non-performing exposures on loans and advance payments, specific provisions and ... 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 non-performing exposures on loans and advance payments, specific provisions and loan impairments of banks in the European Union and the euro area, since, similar to the profitability indicators, they are strongly affected by financial crises.

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  The Spontaneity of Social Life and Free Human Choice

  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 on the trends generated by new developments in technology and information and ... 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 on the trends generated by new developments in technology and information and social changes, we proposes the thesis that from spontaneous, social life could become anthropocentrically directed and managed.