Economic Archive

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  Monitoring of Agricultural Greenhouse Gas Emissions

  The article presents an overview of greenhouse gas emissions from agriculture in terms of the relationship between climate change and agriculture described in various international and national documents on prevention of climate changes. The levels and rates of change in greenhouse gas emissions by agricultural sources in Bulgaria in the period ... The article presents an overview of greenhouse gas emissions from agriculture in terms of the relationship between climate change and agriculture described in various international and national documents on prevention of climate changes. The levels and rates of change in greenhouse gas emissions by agricultural sources in Bulgaria in the period 1990 – 2012 were analysed and compared to those in the period 1961 – 1989. Based on these analyses the author has made some recommendations about future monitoring procedures.

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  Hedge Funds – Evolution and Perspectives

  The article reviews and analyses the origins of the hedge fund sector and its development on a worldwide scale. The study reveals that hedge funds had arisen long before 1949 and shows that global financial crises do not occur due to hedge funds because the latter only exploit economic development disparities, the imperfections of financial ... The article reviews and analyses the origins of the hedge fund sector and its development on a worldwide scale. The study reveals that hedge funds had arisen long before 1949 and shows that global financial crises do not occur due to hedge funds because the latter only exploit economic development disparities, the imperfections of financial systems, the inadequate regulatory frameworks or the inefficient financial market regulations that are already in place. The article shows that, although the development of the hedge fund industry is very sensitive to financial crises, their popularity as investment instruments has been increasing rather than decreasing since the last global economic crisis of 2008.

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  Intangible Assets and Financial Disclosure Quality

  The topicality of this article is related to the current development of the economy, which is increasingly dominated by knowledge and innovation. The article aims to reveal some aspects that are crucial for the quality of the financial reporting of intangible assets, the adherence to which would greatly facilitate the communication between ... The topicality of this article is related to the current development of the economy, which is increasingly dominated by knowledge and innovation. The article aims to reveal some aspects that are crucial for the quality of the financial reporting of intangible assets, the adherence to which would greatly facilitate the communication between participants in international markets. The intangible assets reported in the financial statements of software companies are subject to this research. The research hypothesis is that the utility of information about inter-nally created intangible assets would increase if it were included in the finan-cial statements of software companies.