Annual Book, Volume 15 (2018)
CONTENTS
Iliyana Ankova: The development of management accounting (part one) ......................................5
Bancho Banov – Why Bulgaria was the closest ally of the USSR in the time of socialism ..........29
Ismat Ibrahim – Comparison between Maximum likelihood estimator and Ordinary Least Squares by using SAZ1 and SAZ2 as Alternative Companion Mean Squares of Error .......41
Neviana Krasteva – Is there a Global Consumer ...........................................................................59
Tatiana Markova – Collective claims: advantages and disadvantages of the procedure ...............75
Alexander Nikolov, Temenujka Zlatanova – Structure of the research program for management of algorithm labour income policies .....................................................................................93
Ralitsa Nikolova – Evaluation of the impact of the mecanisms of support for the development of RES in Bulgaria ...................................................................................123
James Osondu – Student class turnout and accomplishment .......................................................145
Nasradeen Salih – Detraction the impact of abnormal values on predict of dependent variables using conditional quantile regression ..................................................................159
Teodor Sedlarski – Happiness Economics: The Social Nature of Human Happiness .................173
Teodor Sedlarski, Gabriela Georgieva – Towards Behavioral Finance Theory ..........................207
Nadya Velinova-Sokolova – Аccounting of the credit losses according to the IFRS 9 ................243
Eleonora Stancheva-Todorova – Possibilities for conceptualization of the contemporary accounting theory (part two) ...............................................................................................255
Eleonora Stancheva-Todorova, Iliyana Ankovа – Factors, influencing professional judgments of accountants in Bulgaria ...................................................................................................289
Anatolii Yakovlev – Development of methods for innovation efficiency regulatory coefficients .........................................................................................................................305
Todor Yalamov – Scenario planning potential in Bulgarian ICT sector and public administration ......................................................................................................................317