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APPLICATION OF THE EUROPEAN FREE TRADE AGREEMENTS WITH THIRD COUNTRIES
AND THEIR IMPORTANCE FOR THE POSITION
OF CUSTOMS CONTROL IN BULGARIA
Goods origin should be regarded as a complex economic category, which, from a customs perspective, predetermines the existence of specific control guidelines. The variety of free trade agreements between the EU and third countries introduces a number of requirements, the compliance of which must be verified by the customs authorities. This ...
Goods origin should be regarded as a complex economic category, which, from a customs perspective, predetermines the existence of specific control guidelines. The variety of free trade agreements between the EU and third countries introduces a number of requirements, the compliance of which must be verified by the customs authorities. This necessitates the availability of clear technological provisions regarding the issue of proofs of origin by the Union and the verification of such proofs provided by beneficiary countries.
The study aims to assess the feasibility of the free trade agreements between the EU and third countries in our country and thus define and justify the specific characteristics of the customs procedures with regard to the origin of imported goods. This aim has been achieved through:
First. Assessment of the free trade agreements between the EU and third countries in terms of their importance;
Second. Assessment of the relevance of the European free trade agreements for the Republic of Bulgaria;
Third. Discussing the specific characteristics of the main customs procedures for control of the origin of the goods.
The main research thesis is that the provisions of free trade agreements and the related origin of imported goods are the main subject of customs control and, as being such, they have a significant impact on the foreign trade relations of our country.
As a result of the study, the importance of EU free trade agreements with third countries has been justified by the position of the customs control carried out in the Republic of Bulgaria. The foreign trade relations of our country have been analyzed and conclusions have been drawn as to the extent to which the Bulgarian business benefits from the possible customs preferences based on the origin of the goods.
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POSSIBILITIES FOR APPLICATION OF PENSION INSURANCE ORGANISATION OF TEACHERS
IN BULGARIA
An attempt has been made to justify the thesis that the organisational development and improvement of the applied differentiated approach has a significant capacity to turn the pension insurance into a socio-economic corrective of the market evaluation of teachers’ labour by providing pensions in the amount appropriate to the contribution and ...
An attempt has been made to justify the thesis that the organisational development and improvement of the applied differentiated approach has a significant capacity to turn the pension insurance into a socio-economic corrective of the market evaluation of teachers’ labour by providing pensions in the amount appropriate to the contribution and significance of the teaching profession for the formation of human capital and socio-economic development and prosperity in Bulgarian society. The study of the opportunities for organisational development and improvement of the teachers’ public pension insurance is the main objective of the survey. The following specific tasks are set: study of principles and guidelines for differentiation of insurance activity; justification of the need for continuing development and improvement of the applied differentiated approach in the organisation of the pension insurance of teachers in Bulgaria; study of the specifics and evaluation of public pension insurance protection of teachers in Bulgaria; formulating proposals for development and improvement of public insurance of teachers in Bulgaria. The results of the survey show the need to develop and improve the pension insurance of teachers. Proposals to transform payments from the Teachers’ Pension Fund into a function of pension insurance contributions have been formulated. Organisational changes that bind the amount of pension for insured length of service and old age of teachers with their contribution to community development have been proposed.
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BALANCE SHEET ITEMS OF THE BULGARIAN NATIONAL BANK UNDER THE CONDITIONS
OF EU MEMBERSHIP
The research area of the survey is the balance sheet positions of the BNB, and the subject - the convergent aspects of the BNB balance sheet items for the period 01.2006 to 03.2018. The purpose of the survey is to identify the specifics, under the currency board conditions, as well as the dynamics, trend and risk parameters of the BNB balance ...
The research area of the survey is the balance sheet positions of the BNB, and the subject - the convergent aspects of the BNB balance sheet items for the period 01.2006 to 03.2018. The purpose of the survey is to identify the specifics, under the currency board conditions, as well as the dynamics, trend and risk parameters of the BNB balance sheet items, focusing on the currency risk of USD-denominated balance sheet positions and the correlation of these positions with the GDP of Bulgaria. A special focus is placed on currency risk in USD-denominated balance sheet items. The thesis tests the existence of a direct link between dynamics in the BNB balance sheet positions and the growth of GDP, taking into account force majeure factors. The paper has the following tasks: first, study the philosophy and the regulatory framework for the structure of the balance sheet items of the BNB; study trends and dynamics of the balance sheet positions of the BNB for the period 2006-2018; thirdly, the study of the currency risk system and its effect on the balance sheet positions of the BNB; the study of the correlation relations and the influence of the passives on the active positions in the balance sheet of the BNB. Analytical results confirm leadership "risk" status for the item "Cash and cash equivalents ..." (by 61.7% of the variation) in the asset and under "Liabilities to other depositors" the liability (61.7% variation). The final correlation analysis of the relationship between dynamics in capital and liabilities positions and their impact on asset positions places a leading role as a factor of position „Total Liabilities“. The impact of its dynamics is the strongest on „Investments in securities” with a positive correlation from +0.76 and determination coefficient equal to 57.9%.
