Year 2014, Issue 117
Date published18.7.2014
Table of content
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Kamen Kamenov
THE COLLABORATIVE ENVIRONMENT – A SOURCE OF SOCIAL ACTIVITY OR A FACTOR FOR MOTIVATED PASSIVITYJEL: M14.Keywords: collaborative environment, collaborative system, social activity, behaviour, ambiguity, motivation, situation. social environment, motivated passivity, deficit of ideas, administrative process, social system.Summary: The study relates success, the role of personal and professional skills and teamwork on the one hand to the importance of collaborative environment on the other. The components of the collaborative system are of particular... The study relates success, the role of personal and professional skills and teamwork on the one hand to the importance of collaborative environment on the other. The components of the collaborative system are of particular importance for the success in achieving the common goals. Moreover, even when personal and professional skills are of very high quality and the team is efficient, its actual performance may deviate in varying degrees from the expected results because of the collaborative environment. It is a source of social activity because it modifies the behaviour of the team members. The study examines the relation between collaborative environment and motivated passivity. An emphasis is put on its role and importance for individual’s deficit of ideas. In this respect the study examines two main issues - education and communication and the shortcomings of institutions and the social environment. It defines the specific problems that underlie the deficit of ideas, which is related to motivated passivity. This in turn affects the efficiency of the social system. The study provides guidelines for implementation of changes to overcome motivated passivity as a social phenomenon. -
Aneta Deneva, Veneta Hristova, Iskra Panteleeva
THE INDUSTRIAL POLICY OF CONTEMPORARY EUROPESummary: The study examines the essential aspects of policy as a concept and as a social phenomenon. An emphasis is put on the industrial policy and its contemporary dimensions within the European Union. The authors support the thesis that... The study examines the essential aspects of policy as a concept and as a social phenomenon. An emphasis is put on the industrial policy and its contemporary dimensions within the European Union. The authors support the thesis that theoretical concepts should be studied continuously in order to achieve a synergetic effect from the combined implementation of their key elements. Their convergence into practical processes and actions should follow the principles of industrial policy as an important factor for the revival of the European economy. -
Tsveta Zafirova
THE INDUSTRIES IN CULTURE AND THE SUSTAINABLE DEVELOPMENT OF MODERN MUNICIPALITIESKeywords: culture, cultural industry, creative industry, creative economy, cultural resources, creative cities.Summary: This study examines the emergence and development of scientific terminology that relates culture to business in so-called cultural and creative industries and their specific characteristics. The author analyses the theoretical... This study examines the emergence and development of scientific terminology that relates culture to business in so-called cultural and creative industries and their specific characteristics. The author analyses the theoretical concepts of various scientists (some of them from Bulgaria) regarding the interpretation of specific terminology related to the effect of creative economies on the sustainable development of modern communities. The paper provides an algorithm of activities and feasible solutions for the implementation of the concept of creative cities in Bulgaria. It supports the idea that, in the current period of economic crisis and a highly dynamic and competitive environment, municipalities have to adopt a new governing approach that provides for the development of creative and cultural industries. Best practice has shown that the concept of creative cities would accelerate their economic growth. Most Bulgarian municipalities need to develop new strategic documents that prioritise the creative industries and provide incentives for their support by local authorities also aiming to solve various social problems. -
Margarita Stefanova Yordanova
TOPICAL LEGAL PROBLEMS RELATED TO REGULATIONS CONCERNING JOINT-STOCK COMPANIESJEL: Ê22.Keywords: membership, society, rights, joint-stock company, commercial transactions, derivative action, action pro socio.Summary: The paper examines some current legal issues related to regulations concerning the joint-stock companies. The aim of the research is to analyze the current status of shareholders in such companies, the protection of their rights and... The paper examines some current legal issues related to regulations concerning the joint-stock companies. The aim of the research is to analyze the current status of shareholders in such companies, the protection of their rights and the liability of the governing bodies for violation of their rights. An analysis was carried out on the membership rights of expelled shareholders in cases of increase or reduction in the capital of a joint stock company. Special emphasis is put on issues related to management’s liability for damages inflicted on the company. The author argues for its classification as a contractual liability on the grounds of research and analysis of the current jurisprudence. The conclusion provides a summary and suggestions for improvement of the existing commercial legislation. -
Penko Dimitrov
LEGAL REGIME OF TAX LIABILITY PROCEEDINGS IN THE REPUBLIC OF BULGARIAJEL: Ê34.Keywords: tax liability proceedings, declaration, tax inspection, tax audit, appellation against tax audit penalties.Summary: The study analyzes the overall legal regime of tax liability proceedings in the Republic of Bulgaria. It examines the legal characteristics, the participants and the effects at all stages - from the finding of facts, cir-cumstances... The study analyzes the overall legal regime of tax liability proceedings in the Republic of Bulgaria. It examines the legal characteristics, the participants and the effects at all stages - from the finding of facts, cir-cumstances and tax liabilities of tax-liable persons through the proceedings for assessing the tax liability carried out by the revenue authorities to the ad-ministrative and judicial appellation proceedings. Thus tax liability proceed-ings are defined as a complex and independent process regardless of the fact that the provisions for its individual stages are contained in different regula-tions.