Problems in Building and Maintaining the Professional Competence of Modern Professional Accountants

Автори:
Страници: 45-48

Резюме:

This report considers one of the elements of intangible assets – human capital and, in particular, the team of professional accountants in the economic unit. The subject of research is the essence and the ways of creating and maintaining their professional competence as well as the problems related to it.

Ключови думи:

Professional accountants, professional competence, regulation, certification, education.

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Развитие на пазара на зелени дългови ценни книжа

Автори:
Страници: 31-41

Резюме:

The paper considers the determinants of the emergence and development of a new segment for securities markets – bonds linked to financing or refinancing projects with environmental benefits. Emphasis is placed on labelled green bonds in the period 2014–2017. The prospects for their issuance and future investment interest in Bulgaria are also analyzed.

Ключови думи:

green bonds, climate bonds, ESG factors, green bonds market, environmental finance JEL: F64, F65, G10, G20, O16, Q50

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