Economic Archive

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  Accounting with regardto the Information Systems in Higher Schools

  Information is one of the major resources related to consolidating the competitive position of higher schools in a market oriented economy. Accurate and reliable information is mainly ensured by accounting. It is associated with the mechanism of current, regular, reliable and accurate recording, and processing and summarising data, thus providing ... Information is one of the major resources related to consolidating the competitive position of higher schools in a market oriented economy. Accurate and reliable information is mainly ensured by accounting. It is associated with the mechanism of current, regular, reliable and accurate recording, and processing and summarising data, thus providing a realistic perspective for the accounting of the training and education process and the performance of centres and sections in a higher school, as well as a solid basis for their comprehensive analysis. Computer-based accounting information systems, respectively, integrated accounting information systems (being information systems of the highest class) are essential to the efficient management of higher schools and hence, their success on the education market.

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  Realising the Concept of Sustainable Management

  The concept of sustainable business development applied as a management model can multiply positive achievements resulting from business operations. The main objective of this study is to trace the forms of implementation of sustainable management by business operation levels. In order to achieve this, the nature and importance of sustainable ... The concept of sustainable business development applied as a management model can multiply positive achievements resulting from business operations. The main objective of this study is to trace the forms of implementation of sustainable management by business operation levels. In order to achieve this, the nature and importance of sustainable management is revealed. The idea of applying sustainable management features an interdisciplinary and multicultural signature that is associated with economic prosperity, a green lifestyle and the social responsibility of all stakeholders in the business, as well as a wide range of community groups. The paper provides a broad-spectrum analysis of the main forms of sustainable management realisation, namely its operation as a standard with a force equal to national law; as good practice, leading to increased competitiveness of entrepreneurs; as an international agreement made possible by the unity accomplished in the realisation of major projects.

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  Agrarian Enterprises – A New Manifestation of Social Farming

  The importance of the social-economic sector has increased regarding both the European and the national economy. Its future development and improvement is among the priorities of the EU’s common policy. Some aspects of the social economy which are related to the characterisation of the concept of social enterprise, its regulations and conditions ... The importance of the social-economic sector has increased regarding both the European and the national economy. Its future development and improvement is among the priorities of the EU’s common policy. Some aspects of the social economy which are related to the characterisation of the concept of social enterprise, its regulations and conditions for its functioning represent a topic for discussion and are a subject of scientific interest in this paper. The study focuses on the possibility of combining some of the features of social enterprises with those of conventional farms. As a result, a model has been developed for the operation of socially-oriented agrarian enterprises in Bulgaria.