Template-Type: ReDIF-Article 1.0 Author-Name: Nadya Kostova Author-Email: n.kostova@activ.bg Author-Workplace-Name: University of Economics - Varna Title: About certain problems with the valuation practice in Bulgaria Abstract: The valuation of assets, liabilities, capital and entire enterprises emerged in Bulgaria with the development of market relationships. The prosperity of valuation is linked with its progress as a science, a legislation framework and a practice. At present the valuation profession has not established itself properly due to a sequence of problems in relation to the number of independent valuers, their professional qualification, responsibilities, morals and ethics. Classification-JEL: A00 Keywords: valuation practice, valuation profession, independent valuation professional, professional qualification, global ethics, standard of ethics, ethical requirements, morals, credibility, integrity Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 3-9 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%203-9.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:3-9 Template-Type: ReDIF-Article 1.0 Author-Name: Donka Zhelyazkova Author-Email: donskyus@yahoo.com Author-Workplace-Name: University of Economics - Varna Title: Balance in the transport sector in Bulgaria? Abstract: The balance in the transport sector in Bulgaria is one of the important strategic issues for the country as a full member state of the EU. Its achievement should be a main government priority, as in each transport alternative has serious potential. Efforts should be directed towards improving the quality of road transport, revitalizing the railways, controlled growth of air transport, adapting the system for sea and inland waterways to the new requirements, the linkage among different transport alternatives and options. In this context, the idea is to track the status of the transport sector in Bulgaria in terms of its structural specificity in terms of transported goods and work done by each transport modes. The purpose of this paper is based on an analysis of the goods carried and the work of transport mode, to outline some of the problems and possibilities of its development. Classification-JEL: A00 Keywords: road transport, railway transport, pipeline transport, air transport, water transport Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 10-17 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2010-17.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:10-17 Template-Type: ReDIF-Article 1.0 Author-Name: Michal Stojanov Author-Email: michal_bg@yahoo.com Author-Workplace-Name: University of Economics - Varna Title: Food vouchers employee benefits – as opportunity for retail trade Abstract: Organization of the incentive mechanism of vouchers for food as employee benefits becomes an important issue for modern retailing. This work gives an overview of the legal regulation and practical implementation of food vouchers as a social benefit for employees in Bulgaria. The analysis identifies some problem areas to the use of food vouchers. Classification-JEL: A00 Keywords: food vouchers legislation, employee social benefits, rewards services, modern retailing, motivation solutions Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 18-26 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2018-26.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:18-26 Template-Type: ReDIF-Article 1.0 Author-Name: Desislava Grozdeva Author-Email: desislava_grozdeva@abv.bg Author-Workplace-Name: University of Economics - Varna Title: Online social networks and their application in the commerce Abstract: The popularity of social networking on the Internet is constantly growing and for the business organizations it is becoming increasingly difficult to ignore its impact for the overall business. The main aim of present article is based on the study of nature and characteristics of the online social networks and to reveal the most important guidelines for their use in commerce. In this context we will outline the problems that must be overcome by the commercial organizations in their involvement in social sites. Classification-JEL: A00 Keywords: social networks, Internet, commerce, user, communication Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 27-32 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2027-32.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:27-32 Template-Type: ReDIF-Article 1.0 Author-Name: Damyan Kirechev Author-Email: dkirechev@ue-varna.bg Author-Workplace-Name: University of Economics - Varna Title: Agri-evironmental policy in Bulgaria and European union: development priorities till 2020 Abstract: The study focuses on agri-environmental policy as a key element of the Common Agricultural Policy, that provides public goods and benefits from agriculture, compatible with environmental protection. It analyzes the Bulgarian agri-environmental policy and the conceptual relation between agri-environment and other CAP measures. Implementation of of agri-environmental payments has been analyzed. Those payments are considered an important instrument of agro policy implementation. The report concludes there’s serious delay and retardation in Bulgarian agri-environmental policy, which is a huge challenge for planning funds to support the EU. The study brings out the priorities in agro- environmental policy for the new program period and the emanated CAP changes. It suggests potential key measures and accompanying measures for creating of public goods by agriculture referring to ecology. Classification-JEL: A00 Keywords: agri-environmental policy, agri-environmental payment, common agricultural policy, agri-environmental measures Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 33-43 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2033-43.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:33-43 Template-Type: ReDIF-Article 1.0 Author-Name: Violeta Peteva Laskova Author-Email: v.peteva_laskova@ue-varna.bg Author-Workplace-Name: University of Economics - Varna Title: Conceptual bases of Theory of Consumer Behaviour Abstract: Consumer behaviour is an interesting and complex social phenomenon, which represents a real challenge in aca-demic approach and in a practical approach. The theory of consumer behaviour is a mix of different scientific subjects such as: philosophy, sociology, psychology, social psychology, economics, behavioural economics. The conceptual bases of consumer behaviour are extremely large. They embrace the fundamental social sciences, invented by human civilization and upgraded thousands of years, but also a number of interdisciplinary research areas, which are a creation of the XXI century. The scope and complexity of the problems in this area are a serious challenge to any scientist. This modest arti-cle, without being exhaustive, focuses on some of the most important concepts underlying the theory of consumer behav-iour. Classification-JEL: A00 Keywords: consumer behaviour, marketing, behavioural sciences Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 44-48 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2044-48.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:44-48 Template-Type: ReDIF-Article 1.0 Author-Name: Konstantin Velchev Author-Email: K.Velchev@ue-varna.bg Author-Workplace-Name: University of Economics - Varna Title: Impact of creative accounting practices on announcing business facts in financial statement following ENRON Abstract: The report focuses on the creative practices used by management in preparing and announcing Financial Statements and their influence on the fidelity of the information reported, following the example of Enron. The creative techniques used are dwelled upon in detail, as well as their effects on the factual and reported financial and economic company standing. Classification-JEL: A00 Keywords: quality of accounting information, fidelity of financial statements, manipulation of accounting evaluations, bankruptcy, liquidation, corporate crimes Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 49-56 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2049-56.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:49-56 Template-Type: ReDIF-Article 1.0 Author-Name: Plamena Nedyalkova Author-Email: plnedyalkova@ue-varna.com Author-Workplace-Name: University of Economics - Varna Title: Regulates the principles of financial control Abstract: The characteristics of the regulation of the principles of financial control is a major and still current practice for the control point. The main objective of this report is to present the nature and specifics of each principle to the normative act that regulates. It can be assumed that this report is an attempt to present a summary of all the main principles of financial control. Classification-JEL: A00 Keywords: principles, financial control Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 57-67 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2057-67.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:57-67 Template-Type: ReDIF-Article 1.0 Author-Name: Lyubomira Dimitrova Author-Email: lubomira_g_n@abv.bg Author-Workplace-Name: University of Economics - Varna Title: About the donations in non-profit organizations Abstract: The report examines in details the issues related to the study of the nature, forms, organization and technology of accounting for the grant agreements and the disclosures about them in non-profit organizations. The received grants are classified according to the following criteria: the existence of conditions for their receipt; material and physical form of the acquired benefit; the purpose of the funds and the moment of their receipt. Classification-JEL: A00 Keywords: non-profit organizations, grants, financing, deferred income, disclosures Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 68-75 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2068-75.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:68-75 Template-Type: ReDIF-Article 1.0 Author-Name: Boyko Doychinov Author-Email: polaris1@mail.bg Author-Workplace-Name: University of Economics - Varna Title: Approaches and indicators of raiting the shape and future development of market infrastucture for fruit and vegetables wholesale trade Abstract: The report presents the theory of decisions making in field of investment projects of establishing and renovation of physical market infrastructure for wholesale trade of fresh fruits, vegetables, fishes, flowers and other perishable goods. The paper proposes a logical framework of the sequence of the phases of the economic analysis of feasibility studies for a modern wholesale markets. Classification-JEL: A00 Keywords: decision making, physical market infrastructure, classification of the factors and indicators, logical framework, wholesale market, investment decisions Journal: IZVESTIA, JOURNAL OF THE UNION OF SCIENTISTS - VARNA, ECONOMIC SCIENCES SERIES Pages: 76-85 Issue: 1 Year: 2012 Month: November File-URL: http://www.su-varna.org/izdanij/Ikonomika-12/Pages%2076-85.pdf File-Format: Application/pdf Handle: RePEc:vra:journl:y:2012:i:1:p:76-85