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Tax for unmarried and childless persons (bachelor tax) in a historical perspective and possibilities for its establishment in modern times
No full textThe article examines the establishment of the tax for unmarried and childless persons (bachelor tax) and its historical development during the four Bulgarian constitutions. The problems of the legislative process are being explored, as well as those of the compliance of the bachelor tax with the constitutional and tax provisions, with the principles and objectives of taxation, the fundamental rights and constitutional principles. The article discusses the possibility for the establishment of this tax in modern times
The study of the Baroque vocal traditions: an important tool in the developing classical voice
Get PDFThe topic of interest, will focus on the study of the Baroque singing traditions and specifically on the approach of the singers on matters of embellishment and improvised passages in da capo arias. It was the norm in the Baroque da capo arias for virtuoso singers (a title prominently asserted to castrati singers of the time) to add embellishments and cadenzas in order to exhibit their vocal abilities and musicianship. I will argue that the study of those traditions will accommodate a developing classical female singer with significant vocal abilities (dexterity, agility, good breath control). Furthermore, one has important musical skills to gain, such as the development of the musical ear, improvisational skills, musical understanding and interpretation. The castrati singers were renowned for their abilities in all of these aspects. Their abilities however, were not a godsend gift to compensate the brutal manner in which they preserved their angelic voice, while their body followed the natural course of adolescence. They undertook a solid musical education that equipped them with the knowledge to use their voice in their favor. Their ability to improvise gave them the chance to shine on stage with breath-taking fiorituras and of course helped them to gain confidence and self-esteem. To be able to stand on stage and give a convincing performance is essential to a singer. Even more so, is the ability to gain enough confidence to grow away from the score without the fear of totally dismantling the music. To support my argument I will attempt to exhibit the way in which da capo arias were sung, by asserting written out examples and accounts. I will focus on the importance of training the voice with perseverance and consistency to attain an ability that perhaps resembles the vocal quality of the castrati, capable to move the senses
Introduction
Get PDFThe seventh edition of the Economics and Business Yearbook of Department “Economics” at New Bulgarian University focuses on contemporary issues of the economy, business, finance, accounting and marketing. The published articles present the research activity of full–time faculty members and students from New Bulgarian University and colleagues from other universities. The main purpose of the publication is to make the research of tutors and students visible and accessible so that it could be used both as teaching materials in the Bachelors‘ and Masters‘ programs of the Department and the academia in general, as well as reference books for business. The scientific materials included are the results of thorough scientific and practical research conducted during the academic year 2021/2022. The articles in this year’s edition of the Economics and Business Yearbook present numerous theoretical and practical contributions in the fields of finance, marketing, management, accounting, EU policies, sustainable development, international trade, affecting current issues of the global, European and national economy. Their aim is to increase the efficiency and quality of training, to update the teaching material with the latest developments in the fields of economics and business, and together with this they bring to the attention of the academic community and business original and new views, analysis and solutions to important and topical issues of the global, the European and the Bulgarian economy.
Trademark in the Context of Competitive Environment – Between Regulations and Reality
No full textA combination of principles influencing trademark law can lead to paradoxical situations of conflicts of interest and conflicting interpretations of the regulations. This article provides a brief overview of real market cases from the Common European Market, illustrating as cleanly as possible the tension between the right to property and the right to choose within a fair competitive environment. Two key phenomena shaping the meaning of the existence of the TM are covered also - similarity and dilution, the risk of which, and at the same time openness to interpretation, lead to discussions and to more questions than answers
Challenges to the Profitability of Fintech Companies
Get PDFThis paper examines the specifics of the business model and financing method of fintech companies. Despite the boom in fintech startups in the financial services sector, most of them face significant difficulties in reaching a breakeven point, profitability and long-term survival. The current trends in investments in this sector are presented and, on this basis, four main challenges for fintech companies on their way to achieving profitability are identified - removing the gaps in the business model, increasing the financial efficiency at the product/service level, change in the competitive environment and meeting regulatory challenges
Critical Thinking as an Integral Outcome in Translator and Interpreter Training
No full textThe aim of this study is to investigate the critical thinking attitudes of translator and interpreter candidates with a view to coming up with recommendations on curriculum development in Translation and Interpretation undergraduate studies. A "Critical Thinking Skills Scale" was administered to 354 translation and interpretation students from five universities in Turkey. Independent sample t-test, one-way ANOVA and post-hoc Scheffe test were used in data analysis. With the highest and lowest attitudes found for receptiveness and inquiry skills respectively, the total critical thinking attitudes of translator candidates are above the average. The class level of the students is inversely correlated with total scores for critical thinking attitudes, in addition to the flexibility and judiciousness subdimensions. Moreover, translator candidates of the Bulgarian language have the highest total scores for critical thinking attitudes as compared to those of English, French, Persian and German. The results show that innovative curricula involving related tasks and activities must be developed for translation and interpretation departments to enhance translator candidates' critical thinking skills, bearing in mind the very nature of the act of translation and interpretation
Invaders, Attackers and Destroyers: Trespassing-related Terms and Representations in Nigerian Newspaper Headlines
No full textDiscourses on herding have focussed on the "exact" representations of the social actions of itinerant herders who clash with farmers while grazing on supposed cattle routes. Media coverage on the herdsmen-farmers conflict has deployed ideologically laden terms to represent herding as trespassing on farmlands and herders as foreigners and trespassers. Using van Leeuwen's Representation of Social Actions and Actors model and Martin and White's Appraisal Framework, this paper examines how different trespassing-related terms (i.e. invade, attack and destroy) were deployed in the Nigerian newspaper headlines to represent herders and their activities with a view to discussing the kinds of representations that were constructed of the nomads through the texts. Findings revealed that using transactive role allocations, nominalization, descriptivation, identification, aggregation and attitudinal lexicalization, these social actors were evaluated negatively as intruders, raiders, and destroyers. The negative othering underscores the general perception and suspicious treatment of nomads in their host farming communities