Issue 5, 2014

The paper discusses the development of VAT in Europe since its emergence, based on the achievements of financial and macroeconomic theory and using rich legal and statistical data. The main axis of the analysis is the controversy between VAT unification and the remaining differences in various countries. Special attention is paid on Eastern European countries (mainly EU-11) including Bulgaria.
JEL: F36; H25

This paper presents the results of the first large-scale study on forms, factors, and efficiency of eco-management in Bulgarian agricultural farms of different juridical type, size, specialization, and location. First, a brief characterization of surveyed “eco-active” farms is made, analyzing the various forms and scope of eco-management in agricultural farms. Next, different factors of eco-management in farms are specified along with the costs, effects, efficiency and perspectives of eco-management in agricultural farms. Finally, conclusions from the study are summarized.
JEL: O13; O17; Q12; Q18; Q24; Q26; Q28

The article sums up the main characteristic features of the multifund pension security system based on the experience of countries, where the model has been adopted. This is an analysis of possible portfolios, available to the insured persons to select from, their differences and their functioning in the course of time. Recommendations are made how to adopt some specific features of multifunds in the Bulgarian system, in order to optimize it. Three countries from Latin American (Chile, Peru, Colombia), one from Central America (Mexico) and five from Central and Eastern Europe (Lithuania, Latvia, Estonia, Slovakia and Hungary) are studied. The paper points out the main features of the system in Armenia – the latest country, having introduced such type of security – since 1.01.2014.
JEL: G23

Theoretical prerequisites and messages are considered, which change the orthodoxy of economic theories by displaying the specific aspects of behavioral economics, as well as the necessity of interaction between the different scientific views when analyzing motivation. The motivation in this context is monitored as a multifaceted and multifactor event for estimation, embodiment and development in the organizations (integrative tendencies, relations: “rational-irrational”, “external-internal”, researches, indicators and application of instrumentation under the so called new theories).
JEL: D12; D21; D23; M12; M21