Yearbook

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  APPROACHES AND STRATEGIES FOR HUMAN RESOURCE MANAGEMENT OF LARGE BUSINESS ORGANISATIONS

  The study presents the results of an empirical study of the behaviour of large Bulgarian non-profit organizations in terms of their human resources. First the conceptual methodical and organizational framework of the study is described. Then we present the overall "HR picture" and the systematized data related to the application of different ... The study presents the results of an empirical study of the behaviour of large Bulgarian non-profit organizations in terms of their human resources. First the conceptual methodical and organizational framework of the study is described. Then we present the overall "HR picture" and the systematized data related to the application of different approaches and the development of specific strategies in this area. Thus we define the main problems and the most important guidelines for effective human resource management in certain business organizations.

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  BEHAVIOUR AND RELATIONSHIPS WITHIN SOCIAL STRUCTURES

  The study reviews an issue that is both topical and universal - human potential and its development for the public welfare. This multi-aspectual issue is, of course, reviewed from our point of view. Our priority was to answer answer the following questions: - What unites us? - What makes us different? - What makes us human? - What is hidden ... The study reviews an issue that is both topical and universal - human potential and its development for the public welfare. This multi-aspectual issue is, of course, reviewed from our point of view. Our priority was to answer answer the following questions: - What unites us? - What makes us different? - What makes us human? - What is hidden behind the social curtain of behavioural acts related to our social potential? In ten sections we have tried to explain the behavioural acts that create an atmosphere of ambiguity and complicate social structure relationships.

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  ACCOUNTING OF FACTORING OPERATIONS IN COMMERCIAL BANKS

  In an effort to maintain their competitive advantage as intermediaries in various transactions between economic agents, banks significantly expanded the range of services they provide. Factoring operations are relatively new to our banking practice. In recent years there has been trend of increase in the number of banks offering this service ... In an effort to maintain their competitive advantage as intermediaries in various transactions between economic agents, banks significantly expanded the range of services they provide. Factoring operations are relatively new to our banking practice. In recent years there has been trend of increase in the number of banks offering this service (either directly or through subsidiaries). Commercial banks now face the problem how to manage properly this type of operations in order to minimize the associated risks. The paper makes an attempt to determine the importance of accounting systems as primary management tools in all businesses (including banks). For this aim it reviews various models for accounting of factoring operations in compliance with the current national legislation and the international accounting standards. Finally, it proposes guidelines for analyzing accounting information related to factoring operations as a tool for making rational managerial decisions regarding the financial stability and the overall management of banks.