Year 2017, Issue 4
Date published5.12.2017
Table of content
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Stoyan Prodanov
Indemnification of Non-Material Damages Caused by Road Traffic Accidents – Ethical and Financial AspectsKeywords: road transport, social cost, car insurance, ‘Third party liability’ insurance, indemnification of non-material and material damages, value of human lifeSummary: e development of road transport, social, labour, educational, investment, and cultural mobility has improved, at the expense of worsened traffic security, increased damage to property, health and lives of traffic participants. Car accidents have become a global phenomenon and are a leading cause of death compared to household an ... ... With the development of road transport, social, labour, educational, investment, and cultural mobility has improved, at the expense of worsened traffic security, increased damage to property, health and lives of traffic participants. Car accidents have become a global phenomenon and are a leading cause of death compared to household and occupational accidents. The value of human life continues to be a challenging and unresolved problem facing science, politics, economic and social relations. However, healthcare, insurance, the fields of security and justice are daily confronted with the need to negotiate and find a pragmatic solution to the problem of the value of human life. Insurance companies offering the compulsory ‘Motor third party liability insurance’ cover the liability of the insured for the damage caused to third parties as a result of the possession or use of a motor vehicle while driving or idling. Insurers cover non material and material damages resulting from bodily injury or death, damage caused to other people’s property, loss of profit deriving directly and immediately from the damage, reasonable costs incurred in relation to the filing of a claim, including legal expenses awarded against the insured, and the interest. The current situation in the insurance market, the legal regulation of indemnities in our country, as well as the prosperity of the Bulgarian citizens, reflect on a number of problems accompanying this type of insurance. -
Lyudmil Naydenov
Inter-Jurisdictional Tax Competition – the Bulgarian CaseKeywords: inter-jurisdictional tax competition, local revenues, local taxes, fiscal decentralizationSummary: er highlights the specific features of inter-jurisdictional tax competition, and the related positive effects and risks. It analyzes the tax policy of the Bulgarian local authorities and discusses the factors limiting the inter-jurisdictional tax competition in our country. On the basis of specific data on the dynamics of the ra ... ... The paper highlights the specific features of inter-jurisdictional tax competition, and the related positive effects and risks. It analyzes the tax policy of the Bulgarian local authorities and discusses the factors limiting the inter-jurisdictional tax competition in our country. On the basis of specific data on the dynamics of the rates of key local taxes, it is argued that there is lack of a targeted policy of attracting and retaining a tax base through the manipulation of tax rates. It is concluded that the tax rates of the local taxes in Bulgaria are most often at the average of the legally defined upper and lower limits. It is supported that the low value of the ratio Revenues and aids in the municipal budgets / GDP does not motivate entrepreneurs to invest in a particular jurisdiction because of the differences in the absolute amount of local taxes. -
Valentin Milinov,
Human Resources in Regional Administration - Financial, Management and Organizational AspectsKeywords: regional administration, human resources, management policy, programme budget, quality of human capitalSummary: administration supports the activities of the state authorities by ensuring the actual functioning of the state administration. It regulates the relations between the citizens and the state institutions and local institutions, administers their rights and obligations, as well as the ways they are implemented. Regional administra ... ... Public administration supports the activities of the state authorities by ensuring the actual functioning of the state administration. It regulates the relations between the citizens and the state institutions and local institutions, administers their rights and obligations, as well as the ways they are implemented. Regional administration is an important part of the public administration. It assists the district governor to carry out the state governance and ensure consistency between national and local interests in conducting regional policies and achieving the strategic goals and priorities of the government programme. Modern understanding of the theory of quality of human capital involved in public administration highlights the key importance of this factor at national level. Global changes related to the adaptation of the Bulgarian administration to the European one have put an even greater emphasis on integration, capacity increase, career opportunities, optimizing the costs and improving human resources management in the state administration. -
Plamen M. Pavlov
Innovation Strategies in the Industrial Enterprises of the Varna RegionKeywords: innovation strategies, innovationSummary: ions in the modern economy are not less important than all other factors of production such as labour, capital and land. Not only do they help resolve existing business problems, but they also contribute to keeping productions that are dying in certain regions due to lack of staff, increase the competitiveness of businesses and ... ... Innovations in the modern economy are not less important than all other factors of production such as labour, capital and land. Not only do they help resolve existing business problems, but they also contribute to keeping productions that are dying in certain regions due to lack of staff, increase the competitiveness of businesses and entire economies, and meet new or existing public needs. In order for the different types of innovations to be implemented and realized on the market, the organizations that offer them must have specific strategies how this can happen. An enterprise's innovation strategy refers to specific activities such as development and implementation of innovation. Ultimately, the innovation strategy is an important factor for the successful realization of both product and technological, organizational and management innovations, and hence the improvement of the market positions of the innovative enterprises. This is true for the industrial enterprises of the Varna region as well. -
Modelling Involuntary Part-Time and Fixed-Term Employment among Young People and Adults in BulgariaJEL: Ì51Summary: e labour market becoming increasingly flexible, there has been a growing trend towards non-standard models of temporary employment that allow persons who, for some reason, prefer fixed-term or part-time employment to earn income. Hence, some EU member states have been employing policies and measures to facilitate the access to f ... ... With the labour market becoming increasingly flexible, there has been a growing trend towards non-standard models of temporary employment that allow persons who, for some reason, prefer fixed-term or part-time employment to earn income. Hence, some EU member states have been employing policies and measures to facilitate the access to flexible employment at all levels within organizations, including access to vocational training, so as to provide better career growth and professional mobility opportunities. Furthermore, some categories of employees and workers do not enter into similar employment arrangements voluntarily but are forced to do so by a number of factors such as family commitments, age or disability constraints, education and training, the need to relocate, cyclical economic crises, etc. We propose a methodology for studying the voluntary/involuntary character of two major types of flexible employment – part-time and fixed-term employment, from the perspective of employees, employers and the labour market. The focus of attention is on the groups exposed to the highest risk on the national labour market, i.e. young people aged 15-29 and adults aged 55-64.