New Bulgarian University Academic Journals Portal
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Administrative Justice Days at New Bulgarian University
The focus of the training practice “Administrative Justice Days at New Bulgarian University” in the autumn semester of the academic year 2022/2023 was directed to events of practical nature accompanying the theoretical training. The occasion was the celebration of the 110th anniversary of the establishment of the Supreme Administrative Court of the Republic of Bulgaria and the 15th anniversary of the establishment of the 28 administrative courts in Bulgaria. The following events took place: 3 public lectures on administrative justice, a discussion on the introduction of mediation in the administrative judicial process, a competition on tax law and tax process, a simulation administrative process, a training on administrative justice in the field of industrial property, a student round table. The invitation of the New Bulgarian University to participate in the event was honoured by prominent representatives of judicial practice and authorities in the field of administrative justice
History in one frame
Do photojournalists have their place in today’s transformed media sphere? Could a photo still blow up our world’s dormant conscience? Is owning a top-of-the-line camera enough to be able to call yourself a photojournalist? Why do photographs, taken by Robert Capa, Eugene Smith, Kevin Carter and Sebastiao Salgado, still impress and disturb us even today? Questions with answers that might show us the path modern photojournalism is about to take
Current and Future Prudential Requirements Regarding Environmental Risks
The article is devoted to environmental risks, as part of the broader concept of the environmental, social and governance risks and reviews their future integration into the prudential framework. These risks have been identified by the European commission as the three dimensions of sustainable finance, therefore introducing and/or improving its assessment and management in banks is essential for the future of the green transition. The proposed amendments to the legislative package for the capital requirements envisages changes in risk management, internal management and supervisory assessments. This affects the processes and analysis in banks, therefore it is important for them to be informed and prepared in a timely manner
Methodological Aspects of a Simulation-based Model in the Determination of the Cost of Capital
Various groups of methods are applied in the field of scientific research concerning the determination of the cost of capital. Among them are simulation-based models, which are gaining popularity in modern economy and are recommended by numerous researchers. This paper examines a simulation- based model developed by Gleißner and Ernst (2019), focusing on its potential methodological application. The study explores its advantages, shortcomings, and potential issues that may arise during its implementation
The Evolution of the Concept of Sustainable Development. Key International Meetings and Agreements
The concept of sustainable development is deeply integrated into contemporary strategies and policies, with the focus being on achieving a balance between social, economic and environmental well-being in the present without jeopardizing the abilityof future generations to meet their needs. The purpose of this paper is to explore the development of the concept of sustainable development and to systematize the key meetings and agreements related to it. This summary provides information useful to businesses in solving problems and tasks, as well as sharing knowledge with the public. The article consistently examines the origins of the concept of sustainability and deeply examines the effects and relationships arising from the interaction between the social, environmental and economic aspects of sustainability. The main conclusion is that the transition to sustainable development is a long and complex process that has evolved over the years and today is perceived as a norm for development and necessity
Typical methods of collecting evidence in the investigation of crimes against civil equality
The article examines the typical methods of investigating crimes against the equality of citizens, identifying the most frequently collected evidence to clarify the circumstances of the case, related to this legal qualification
Tax reliefs for young families and for children
The article examines the tax reliefs related to families and parents in the Bulgarian national legal system as the only tax policy measures for rising the birth rate, stimulating people to get married and for a more equal income distribution within this group of taxpayers. As a comparison the article presents the German family income tax system with the tax brackets
Comparison and Distinction Between the Indirect Sales Representative and the Commission Agent
In this article, an attempt is made to make a theoretical and practical distinction between two figures that are very close in their legal essence: that of the indirect sales representative and that of the commission agent. The comparison of the two institutes will also be carried out on the basis of the judicial practice accumulated over the years on their application