Year 2014, Issue 2
Date published25.6.2014
Table of content
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LYUBEN KIREV
Knowledge as an Economic Resource and a Source of WealthKeywords: knowledge-based economy, knowledge, wealth, public and private wealth, knowledge as a production resource, usefulnessSummary: The realisation of knowledge as a major factor in production on the one hand, and also its main product on the other, has provoked the necessity to clarify its nature as an economic category in a knowledge-based economy. This... The realisation of knowledge as a major factor in production on the one hand, and also its main product on the other, has provoked the necessity to clarify its nature as an economic category in a knowledge-based economy. This article examines the ambivalent nature of existing knowledge as a public and private source of wealth, the possibilities for transforming it from a private to a public source of wealth through “overflow“, and the pros and cons of possible paths for advancement in the field of research and development. Special attention has been paid to the characteristics of knowledge as an economic category: the specific way of expropriation, preserving usefulness and self-expansion in the process of consumption; changes in the nature and in the mechanism of accumulation and also changes to property relations in a knowledge society; inseparability from the owner as a personalised source of wealth. In terms of content, the article complements and builds on the ideas put forward by the author in the plenary paper entitled, "Knowledge as an Economic Category” presented during the seventy-fifth anniversary conference at th D. A. Tsenov Academy of Economics in Svishtov. -
MIHAIL DOCHEV, Galina Chipriyanova
Accounting with regardto the Information Systems in Higher SchoolsJEL: M41Keywords: higher schools, information system, managerial information system, accounting information system, integrated accounting information systemSummary: Information is one of the major resources related to consolidating the competitive position of higher schools in a market oriented economy. Accurate and reliable information is mainly ensured by accounting. It is associated with the... Information is one of the major resources related to consolidating the competitive position of higher schools in a market oriented economy. Accurate and reliable information is mainly ensured by accounting. It is associated with the mechanism of current, regular, reliable and accurate recording, and processing and summarising data, thus providing a realistic perspective for the accounting of the training and education process and the performance of centres and sections in a higher school, as well as a solid basis for their comprehensive analysis. Computer-based accounting information systems, respectively, integrated accounting information systems (being information systems of the highest class) are essential to the efficient management of higher schools and hence, their success on the education market. -
TANYA GORCHEVA
Realising the Concept of Sustainable ManagementKeywords: sustainable management, benchmarking, corporate responsible behaviour, forms of realisationSummary: The concept of sustainable business development applied as a management model can multiply positive achievements resulting from business operations. The main objective of this study is to trace the forms of implementation of... The concept of sustainable business development applied as a management model can multiply positive achievements resulting from business operations. The main objective of this study is to trace the forms of implementation of sustainable management by business operation levels. In order to achieve this, the nature and importance of sustainable management is revealed. The idea of applying sustainable management features an interdisciplinary and multicultural signature that is associated with economic prosperity, a green lifestyle and the social responsibility of all stakeholders in the business, as well as a wide range of community groups. The paper provides a broad-spectrum analysis of the main forms of sustainable management realisation, namely its operation as a standard with a force equal to national law; as good practice, leading to increased competitiveness of entrepreneurs; as an international agreement made possible by the unity accomplished in the realisation of major projects. -
RADKA NENOVA
Agrarian Enterprises – A New Manifestation of Social FarmingJEL: O13Keywords: social enterprise, agriculture, socially-oriented agriculture, model of social enterprise, socially-oriented agricultural modelSummary: The importance of the social-economic sector has increased regarding both the European and the national economy. Its future development and improvement is among the priorities of the EU’s common policy. Some aspects of the social... The importance of the social-economic sector has increased regarding both the European and the national economy. Its future development and improvement is among the priorities of the EU’s common policy. Some aspects of the social economy which are related to the characterisation of the concept of social enterprise, its regulations and conditions for its functioning represent a topic for discussion and are a subject of scientific interest in this paper. The study focuses on the possibility of combining some of the features of social enterprises with those of conventional farms. As a result, a model has been developed for the operation of socially-oriented agrarian enterprises in Bulgaria.