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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  An Analysis of Tourist Visits to Bulgaria in Terms of its Carrying Capacity

  The article consists of two parts: 1) Theoretical and methodological issues related to the carrying capacity of tourism destinations, and 2) Analysis of the tourist visits - tourist presence relationship in Bulgaria. The first part provides a detailed definition of the term "carrying ca-pacity of a tourism destination" and presents its main ... The article consists of two parts: 1) Theoretical and methodological issues related to the carrying capacity of tourism destinations, and 2) Analysis of the tourist visits - tourist presence relationship in Bulgaria. The first part provides a detailed definition of the term "carrying ca-pacity of a tourism destination" and presents its main dimensions in a systematic way. It defines the essential characteristics of the basic parameters and provides examples. The results obtained in theoretical and methodological plan are good theoretical basis for further studies on the carrying capacity of tourism destination. The second presents an analysis of tourist visits to Bulgaria in the period 2009 – 2014 in four aspects: length of stay; the characteristics of the tourists/residents; the geographic concentration of visitors; the degree of seasonality. Tourist visits are evaluated in these four aspects in terms of the carrying capacity concept.

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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.