Law is a value-regulatory system aimed at order in social relations. Order is achieved by setting clear qualitative-quantitative legal possibilities in the behavior of subjects in similar situations of permanently recurring human activity in community conditions. This article points to arguments in support of the thesis that the legal measure is a carrier and concretization of the legal meaning, reflecting a typical, correct, reasonable, bilateral, fair setting of the type and volume of legal authority of the subjects in the distribution and exchange of goods within the legal system. The legal measure exceeds in substance and volume the norms in law, it is contained in every expression of law, and therefore it is derived as a fundamental concept of the general theory of law. The theoretical projections of the legal measure are carried out through the legal possibilities of the subjects in terms of type and size, characterized by the implementation of rights, obligations, orders, prohibitions, imperatives.
{"title":"The Measure of Law in the Legal System","authors":"","doi":"10.37075/isa.2023.1.08","DOIUrl":"https://doi.org/10.37075/isa.2023.1.08","url":null,"abstract":"Law is a value-regulatory system aimed at order in social relations. Order is achieved by setting clear qualitative-quantitative legal possibilities in the behavior of subjects in similar situations of permanently recurring human activity in community conditions. This article points to arguments in support of the thesis that the legal measure is a carrier and concretization of the legal meaning, reflecting a typical, correct, reasonable, bilateral, fair setting of the type and volume of legal authority of the subjects in the distribution and exchange of goods within the legal system. The legal measure exceeds in substance and volume the norms in law, it is contained in every expression of law, and therefore it is derived as a fundamental concept of the general theory of law. The theoretical projections of the legal measure are carried out through the legal possibilities of the subjects in terms of type and size, characterized by the implementation of rights, obligations, orders, prohibitions, imperatives.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116124216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Standardization in accounting is related to establishing strict unified rules and fundamental principles to achieve unification of both the current accounting reporting and the used way of presenting accounting information about the financial status of enterprises. A change in the accounting legislation in the country took place with the adoption of a new Law on Accounting in 2016, in which the part related to the applicable accounting base was harmonized with the requirements of EU legal norms, explicitly specifying that the NSS are in the accounting base in our country. The enterprises that should draw up their financial statements when applying the IAS/IFRS are determined. The choice of accounting basis directly impacts the information in the annual financial statements used for management decisions or by outsiders. Due to the different models laid down in the NSS and IAS/IFRS, there are differences in the assessment bases, which creates a need to harmonize the accounting systems.
{"title":"The Harmonization of Accounting Systems in the Application of NSS and IFRS. Development and Requirements in the Application of Both Systems","authors":"","doi":"10.37075/isa.2023.1.10","DOIUrl":"https://doi.org/10.37075/isa.2023.1.10","url":null,"abstract":"Standardization in accounting is related to establishing strict unified rules and fundamental principles to achieve unification of both the current accounting reporting and the used way of presenting accounting information about the financial status of enterprises. A change in the accounting legislation in the country took place with the adoption of a new Law on Accounting in 2016, in which the part related to the applicable accounting base was harmonized with the requirements of EU legal norms, explicitly specifying that the NSS are in the accounting base in our country. The enterprises that should draw up their financial statements when applying the IAS/IFRS are determined. The choice of accounting basis directly impacts the information in the annual financial statements used for management decisions or by outsiders. Due to the different models laid down in the NSS and IAS/IFRS, there are differences in the assessment bases, which creates a need to harmonize the accounting systems.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126674531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Climate changes and the aggressive attitude towards the environment as a result of human activity in recent decades have had increasingly negative effects everywhere on a global scale, including in our country. Studies from recent years show that the process of transition to an ecological economy in Bulgaria is still quite inert and poorly effective. In the present study, the dynamics of a series of indicators for sustainable development and ecological economy, defined by Eurostat, have been analyzed. Trend models have been developed for the selected indicators concerning the 2010-2020 period and forecasts for their development with a 2-year horizon have been compiled. Based on the results, the country’s progress on the way of ecological transformation of the economy has been considered.
{"title":"Bulgarian Economy on the Way of Ecological Transformation","authors":"","doi":"10.37075/isa.2022.4.02","DOIUrl":"https://doi.org/10.37075/isa.2022.4.02","url":null,"abstract":"Climate changes and the aggressive attitude towards the environment as a result of human activity in recent decades have had increasingly negative effects everywhere on a global scale, including in our country. Studies from recent years show that the process of transition to an ecological economy in Bulgaria is still quite inert and poorly effective. In the present study, the dynamics of a series of indicators for sustainable development and ecological economy, defined by Eurostat, have been analyzed. Trend models have been developed for the selected indicators concerning the 2010-2020 period and forecasts for their development with a 2-year horizon have been compiled. Based on the results, the country’s progress on the way of ecological transformation of the economy has been considered.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114413402","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Studies of foreign direct investment in Bulgarian economy have had a decades-long history since the beginning of the transition to a market economy. This subject was particularly topical in the early transition period, when foreign investments were expected to be a major driver of the recovery and renewal of Bulgarian economy. Thirty years later, the relevance of this topic has not diminished, given the extraordinary degree of globalization of the world business into which Bulgarian economy must successfully integrate. The main goal of the current study is to present preliminary results of a statistical analysis of the dependence of sectoral labor productivity on the level of foreign direct investment allocated to various sectors of Bulgarian economy. For this purpose, two basic specifications of econometric models are built, adapted for estimation using panel data for the 2008-2019 period. The models are estimated using annual data for the sectors defined in the framework of the International Standard Industrial Classification of economic activities (ISIC-2008). Statistically significant results are obtained on various effects of the sectoral allocation of FDI in Bulgarian economy.
{"title":"Sectoral Productivity – Allocation of FDI Nexus in Bulgaria after the 2008-2009 Global Crisis","authors":"","doi":"10.37075/isa.2022.4.05","DOIUrl":"https://doi.org/10.37075/isa.2022.4.05","url":null,"abstract":"Studies of foreign direct investment in Bulgarian economy have had a decades-long history since the beginning of the transition to a market economy. This subject was particularly topical in the early transition period, when foreign investments were expected to be a major driver of the recovery and renewal of Bulgarian economy. Thirty years later, the relevance of this topic has not diminished, given the extraordinary degree of globalization of the world business into which Bulgarian economy must successfully integrate. The main goal of the current study is to present preliminary results of a statistical analysis of the dependence of sectoral labor productivity on the level of foreign direct investment allocated to various sectors of Bulgarian economy. For this purpose, two basic specifications of econometric models are built, adapted for estimation using panel data for the 2008-2019 period. The models are estimated using annual data for the sectors defined in the framework of the International Standard Industrial Classification of economic activities (ISIC-2008). Statistically significant results are obtained on various effects of the sectoral allocation of FDI in Bulgarian economy.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125428965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article presents part of the results of a study of the state of e-government and digital administrative services in Bulgaria. The study was conducted within the framework of scientific research contract No. NID NI-7/2020 of the UNSS on the topic: Study and analysis of electronic governance and digital administrative services in the Republic of Bulgaria. The main goal of the project is: by studying the research and components of e-government systems worldwide, to analyze the system of e-government and the provided digital administrative services in the Republic of Bulgaria and to create a model of key indicators, in view of the prospects for their development. The object of the study is electronic governance and digital administrative services in the Republic of Bulgaria. The subject of research is the organizations from the public sector in the Republic of Bulgaria, which participate in the electronic management system and provide digital administrative services.
{"title":"Development of Digital Administrative Services in the Republic of Bulgaria","authors":"","doi":"10.37075/isa.2022.4.01","DOIUrl":"https://doi.org/10.37075/isa.2022.4.01","url":null,"abstract":"The article presents part of the results of a study of the state of e-government and digital administrative services in Bulgaria. The study was conducted within the framework of scientific research contract No. NID NI-7/2020 of the UNSS on the topic: Study and analysis of electronic governance and digital administrative services in the Republic of Bulgaria. The main goal of the project is: by studying the research and components of e-government systems worldwide, to analyze the system of e-government and the provided digital administrative services in the Republic of Bulgaria and to create a model of key indicators, in view of the prospects for their development. The object of the study is electronic governance and digital administrative services in the Republic of Bulgaria. The subject of research is the organizations from the public sector in the Republic of Bulgaria, which participate in the electronic management system and provide digital administrative services.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121437169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Traditionally, innovative companies are associated with high added value and potential for exponential growth. This defines their place as an important factor in the growth of national economies. The prevailing opinion in modern economy is that the development of innovation (hence the innovative companies) will lead to several positive results for the national economy: competitiveness, high added value, growth, modern jobs, “green” economy and others. The present study aims to answer the question of whether Bulgarian innovative companies are a factor for economic growth of the national economy in view of the programs and policies for the promotion and development of innovation in Bulgaria.
{"title":"Innovative Companies as a Factor for Economic Growth of the National Economy","authors":"","doi":"10.37075/isa.2022.3.01","DOIUrl":"https://doi.org/10.37075/isa.2022.3.01","url":null,"abstract":"Traditionally, innovative companies are associated with high added value and potential for exponential growth. This defines their place as an important factor in the growth of national economies. The prevailing opinion in modern economy is that the development of innovation (hence the innovative companies) will lead to several positive results for the national economy: competitiveness, high added value, growth, modern jobs, “green” economy and others. The present study aims to answer the question of whether Bulgarian innovative companies are a factor for economic growth of the national economy in view of the programs and policies for the promotion and development of innovation in Bulgaria.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116482754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Is it possible, by combining several cyclical theories, to obtain clear information about the financial performance of the company and its possible development in the ever-changing macroeconomic environment? Due to the constantly changing conditions of the business environment, more and more timely, fast, and adapted answers are needed. It is necessary to understand and study the external environment and its elements, as well as internal processes. Using observation and analysis of two cyclical theories and putting, on the one hand, the development of the business cycle, and, on the other hand, the development of the company life cycle and their connection with investments, we will present recommended investment strategies leading to growth.
{"title":"Investment in Cyclic Economy and Investment Growth","authors":"","doi":"10.37075/isa.2022.3.02","DOIUrl":"https://doi.org/10.37075/isa.2022.3.02","url":null,"abstract":"Is it possible, by combining several cyclical theories, to obtain clear information about the financial performance of the company and its possible development in the ever-changing macroeconomic environment? Due to the constantly changing conditions of the business environment, more and more timely, fast, and adapted answers are needed. It is necessary to understand and study the external environment and its elements, as well as internal processes. Using observation and analysis of two cyclical theories and putting, on the one hand, the development of the business cycle, and, on the other hand, the development of the company life cycle and their connection with investments, we will present recommended investment strategies leading to growth.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115742395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Europe, he strived to keep communication intact between the Eastern and Western blocks through facilitating trade relations in the Cold War. Myrdal is most known for his impact on development theory. He was one of the first economists to address the topics of development, modernization, and integration of the newly set-up states after the Second World War. His development theory rejected the traditional neoclassical approach, which focused mainly on economic growth through capital accumulation and free trade. Instead, Myrdal stressed that reforms in developing countries must structurally transform the whole society and those institutions that hinder development. In Myrdal’s theory a strong state plays a central role in such transformations. Myrdal was also among the first who addressed endogenous problems of development. He (together with Hayek) received the Nobel Memorial Prize for Economics in 1974 for his work in the theory of money and his contributions to institutional analysis.
{"title":"Foundations of Contemporary Economics: Gunnar Myrdal, the Welfare State and Economic Development","authors":"","doi":"10.37075/isa.2022.3.09","DOIUrl":"https://doi.org/10.37075/isa.2022.3.09","url":null,"abstract":"Europe, he strived to keep communication intact between the Eastern and Western blocks through facilitating trade relations in the Cold War. Myrdal is most known for his impact on development theory. He was one of the first economists to address the topics of development, modernization, and integration of the newly set-up states after the Second World War. His development theory rejected the traditional neoclassical approach, which focused mainly on economic growth through capital accumulation and free trade. Instead, Myrdal stressed that reforms in developing countries must structurally transform the whole society and those institutions that hinder development. In Myrdal’s theory a strong state plays a central role in such transformations. Myrdal was also among the first who addressed endogenous problems of development. He (together with Hayek) received the Nobel Memorial Prize for Economics in 1974 for his work in the theory of money and his contributions to institutional analysis.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124793620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of the present study is to examine the extent to which patents have an impact on GDP and net profit. The object of the study are the changes in the GDP of two technologically highly developed countries – Japan and South Korea, and two technologically underdeveloped countries – Russia and Brazil, as well as the changes in the net profit of leading companies in these countries. The subject of the study is the comparison of the impact of patent activity through newly issued patents by the European Patent Office, and unemployment and foreign direct investment at the macroeconomic level and the share price, gross income and gross debt at the microeconomic level. Comparative analysis and least squares method have been used. It is expected that the role of patent activity will be stronger in the considered technologically highly developed countries and companies and correspondingly weaker in the considered technologically underdeveloped countries and companies.
{"title":"The Role of Patents for Economic Growth at Macro and Micro Level","authors":"","doi":"10.37075/isa.2022.3.04","DOIUrl":"https://doi.org/10.37075/isa.2022.3.04","url":null,"abstract":"The purpose of the present study is to examine the extent to which patents have an impact on GDP and net profit. The object of the study are the changes in the GDP of two technologically highly developed countries – Japan and South Korea, and two technologically underdeveloped countries – Russia and Brazil, as well as the changes in the net profit of leading companies in these countries. The subject of the study is the comparison of the impact of patent activity through newly issued patents by the European Patent Office, and unemployment and foreign direct investment at the macroeconomic level and the share price, gross income and gross debt at the microeconomic level. Comparative analysis and least squares method have been used. It is expected that the role of patent activity will be stronger in the considered technologically highly developed countries and companies and correspondingly weaker in the considered technologically underdeveloped countries and companies.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"477 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133893572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The transition to electrically propelled vehicles is an irreversible process. Batteries are the key element that stores and subsequently releases the energy obtained from renewable energy sources. The transport sector is responsible for the effects on people’s health and greenhouse gas emissions. A sustainable energy environment for urban mobility requires complete transition to electric vehicles. Increasing the production and consumption of energy from renewable sources necessitates new, even larger battery capacities for the storage and subsequent use of said energy. The incorporation of next-generation batteries which provide higher energy density per kilogram of weight, faster loading, more charging cycles and safety will expedite the process of ceasing all production of vehicles propelled by fossil fuels. The formation of acceptable battery prices will create a prerequisite for complete decarbonisation of the transport sector in cities.
{"title":"The Role of Next-Generation Batteries in the Creation of a Sustainable Energy Environment for Urban Mobility","authors":"","doi":"10.37075/isa.2022.3.07","DOIUrl":"https://doi.org/10.37075/isa.2022.3.07","url":null,"abstract":"The transition to electrically propelled vehicles is an irreversible process. Batteries are the key element that stores and subsequently releases the energy obtained from renewable energy sources. The transport sector is responsible for the effects on people’s health and greenhouse gas emissions. A sustainable energy environment for urban mobility requires complete transition to electric vehicles. Increasing the production and consumption of energy from renewable sources necessitates new, even larger battery capacities for the storage and subsequent use of said energy. The incorporation of next-generation batteries which provide higher energy density per kilogram of weight, faster loading, more charging cycles and safety will expedite the process of ceasing all production of vehicles propelled by fossil fuels. The formation of acceptable battery prices will create a prerequisite for complete decarbonisation of the transport sector in cities.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121250575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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