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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  Knowledge as an Economic Resource and a Source of Wealth

  The realisation of knowledge as a major factor in production on the one hand, and also its main product on the other, has provoked the necessity to clarify its nature as an economic category in a knowledge-based economy. This article examines the ambivalent nature of existing knowledge as a public and private source of wealth, the possibilities ... The realisation of knowledge as a major factor in production on the one hand, and also its main product on the other, has provoked the necessity to clarify its nature as an economic category in a knowledge-based economy. This article examines the ambivalent nature of existing knowledge as a public and private source of wealth, the possibilities for transforming it from a private to a public source of wealth through “overflow“, and the pros and cons of possible paths for advancement in the field of research and development. Special attention has been paid to the characteristics of knowledge as an economic category: the specific way of expropriation, preserving usefulness and self-expansion in the process of consumption; changes in the nature and in the mechanism of accumulation and also changes to property relations in a knowledge society; inseparability from the owner as a personalised source of wealth. In terms of content, the article complements and builds on the ideas put forward by the author in the plenary paper entitled, "Knowledge as an Economic Category” presented during the seventy-fifth anniversary conference at th D. A. Tsenov Academy of Economics in Svishtov.

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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.