Economic Archive

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  ON SOCIAL REALITY, THEORY AND ECONOMICS EDUCATION

  The article is an attempt to defend the based on the Seneca’s maxim thesis that the present is to fix the past and foresee the future. Employing a broader socio-economic paradigm, it analyses the essence of societal reality and economic reality in particular; the dominance of economic considerations surpassed by time and the necessity for a more ... The article is an attempt to defend the based on the Seneca’s maxim thesis that the present is to fix the past and foresee the future. Employing a broader socio-economic paradigm, it analyses the essence of societal reality and economic reality in particular; the dominance of economic considerations surpassed by time and the necessity for a more comprehensive education in economics. Finally, the solution to the problem is proposed through the enhancement of traditional economic scientific and educational disciplines with inter-disciplinary knowledge.

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  INTELLECTUAL CAPITAL AND MARKET CAPITALIZATION OF PUBLIC COMPANIES

  Value creation is the main goal of economic agents operating in capital markets. The subject of research are the intangible fixed assets reflecting the intellectual capital of companies. The object of the article are some current issues regarding the assessment of the influence of intellectual capital on the stock market capitalization of public ... Value creation is the main goal of economic agents operating in capital markets. The subject of research are the intangible fixed assets reflecting the intellectual capital of companies. The object of the article are some current issues regarding the assessment of the influence of intellectual capital on the stock market capitalization of public companies listed on BSE - Sofia. The research hypothesis to be tested is formulated as follows: The dynamics of accounting profit can be explained by changes in intellectual capital records, as evidenced by scientific research having its evolutionary development in theory and practice. The aim is to critically review the literature on intellectual capital, value creation and company performance, identifying positive examples from BSE-Sofia of the impact of changes in intellectual capital on the market capitalization of public companies.

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  FINANCE AND ECONOMIC ACCOUNTING – FACULTIES, SCIENTIFIC RESEARCH AND A 70-YEAR TRADITION

  At a solemn joint session, the Faculty Councils of the Faculty of Finance and the Faculty of Economic Accounting at the D.A. Tsenov Academy of Economics celebrated the 70th anniversary of their establishment. By Decree No. 289 of August 20, 1953, effective from September 1, 1953, the Presidium of the National Assembly redistributed and regrouped ... At a solemn joint session, the Faculty Councils of the Faculty of Finance and the Faculty of Economic Accounting at the D.A. Tsenov Academy of Economics celebrated the 70th anniversary of their establishment. By Decree No. 289 of August 20, 1953, effective from September 1, 1953, the Presidium of the National Assembly redistributed and regrouped the specialties at the Higher Financial and Economic Institute in Svishtov, into two faculties - Financial-Statistical and Accounting. Over the years, the faculties have changed their names several times - Financial-Statistical (1953), Financial-Economic (1973), and the Faculty of Finance (1993), and respectively - Accounting (1953), Accounting-Economic (1973), and the Faculty of Economic Accounting (1993). The purpose of this article is to present the results of celebrating the 70th anniversary of the Faculty of Finance and the Faculty of Economic Accounting at the D.A. Tsenov Academy of Economics through the organization and conduct of a prestigious international scientific forum.