Issue 3, 2016

In the economic literature the effects of emigration are associated mainly with its impact on the labour market, money transfers, family environment and child care. This article examines these effects in Bulgaria during the last twenty-five years. On the basis of statistical data and sociological findings the author outlines both the positive and the negative effects of the Bulgarian emigration on the labour market, economic development and the family environment. He also studies some main trends of development of Bulgaria's migration policy, contributing to its activation.
JEL: J11; J13; J61

Impacts of the March 2011 earthquake, tsunami and Fukushima nuclear accident in Japan on country’s agriculture (farms and agrarian resources) and food sector are assessed. The extent of radioactive contamination of agri-food products is presented. Effects on markets, consumers and international trade are evaluated. Responses of different agents are summed up, progress and
challenges in post-disaster recovery and reconstruction assessed, and lessons from the Japanese experiences withdrawn.
JEL: Q10; R23; I18; D23

The article examines the disclosures in the financial statements of Bulgarian enterprises that implement the National Financial Reporting Standards for Small and Medium-sized Enterprises. The nature of the component of the financial statements, which includes the disclosures – the notes and its contents are discussed. Problems in the presentation of the notes have been detected by representative sample of 200 entities. Their financial statements are analyzed for the presence of selected disclosures that allow to make conclusions of compliances with applicable standards. In systematic form the most common violations of the norms are pointed out. Based on the results of the study guidelines for improving the financial reporting in Bulgaria are determined.
JEL: М41

This is a study of the TV advertising budgets of the banks in Bulgaria, highlighting the specific features of the promotional policy, the set up of the marketing mix, the position and the segments of the banking sector in Bulgaria. The results in groups of products- consumer credits, mortgage loans, deposits, cards and loans for small and medium enterprises are discussed here. The period between 2009 to 2012 is covered. The thesis is proven that in case of good planning management of TRP points the same result can be achieved with a smaller advertising budget.
JEL: M31; M37; G21

The main objective of the current study is to reveal the contribution of intelligent transport systems to the improving of transport services quality and social conditions of living in the urban areas. The provisions of the laws, regulations, ordinances and other legal documents required for this study are analyzed in the paper.
JEL: E22; O1; R41