Issue 5, 2016

The article examines issues related to the sustainability of the political process. Specific features of its implementation are highlighted in connection with power-exercising, decision-making and behaviour of the governors. In particular, an unusual characteristics of power is made, in connection with its determinants. Furthermore, issues associated with political power and the connections and dependencies in policy-making are analyzed. Issues of control and self-control over political power are discussed and the role of the crowd as a corrective or source of management policy is considered. The specifics of political decisions and the options of manifestation during the implementation of the political process are considered. Political behaviour is presented as a function of political power and political decisions. Emphasis is placed on the forms and motives for manifestation of various types of political behaviour.
JEL: J24; L16; G33

The paper presents some empirical results about the assessment of the effects from tax-transfer policies on incomes of Bulgarian households for the period 2011-2015 obtained by EUROMOD – the tax-transfer simulation model of the EU – utilizing data from EU SILC survey. The simulation analysis was performed by tracking the changes in household income distribution for any year from the period where the policy parameters from the base year (2011) were replaced by those enacted for each year, holding the population structure and gross household market incomes fixed at the base year. The results show that the changes in the policies brought in income increments mainly for the households in the lowest income groups. Poverty rate decreases by 1.3-2.9 percentage points (depending on several levels experimented for the poverty threshold). Nevertheless, the poverty level in Bulgaria is among the highest in EU and special measures should be launched in order to enhance the living standard of Bulgarian households.
JEL: D31; H23; I38

The article presents the essential elements and characteristics of sustainable supply chain management. The paper argues that the adoption and implementation of sustainable practices in supply chain management enables companies to achieve significant success and increase their competitiveness.
JEL: Q01; Q52; Q56; M19

The article focuses on the characteristics, advantages and disadvantages of the four bases, which are applicable in the practice of the different countries – a cash base of accountancy, a modified cash base, accrual base and accountancy on the grounds of the modified accrual base. The normative regulation of the different accounting bases in International Public Sector Accounting Standards (IPSAS) is presented. The standpoint is highlighted that the accountancy on a modified base has advantages in view of the specificities of the public sector in comparison with the accountancy on the base of the full application of the accrual accounting concept. In the context of the present audit of the Cash Basis IPSAS, the point of view is expressed, that it has to regulate the specific requirements regarding the application of the modified base of accounting.
JEL: М40; М48

This article presents theoretical issues associated with setting priorities of public policies and regional development strategies and their role in enhancing regional competitiveness and increasing the welfare of their population. The major components in the preparation of certain government policies and strategies are outlined. Consistently tasks and circumstances of their formation and the methodology for their preparation to meet the requirements of attracting investments and providing a favorable business environment are presented. The author has analyzed the role and has derived the principles of the National Spatial Development Concept as one of the factors for the progress of the Bulgarian economy.
JEL: J38; R5; R58

Due to the more frequent occurrence of disasters in the last few decades and the increasing severity of their consequences, more financial and material resources should be provided to help victims and to restore damaged facilities. In this regard specific measures were discussed about preparing a budget for disaster protection in the private and public sectors, as well as activities in this field in various countries.
JEL: H72; H84