Calculable Creativity Synergies: The Role and Usefulness of Calculability in the Creative Process

Автори:
Страници: 68-73

Резюме:

According to public opinion, routine and creativity are far from each other, or calculability and creativity even stand in contrast with each other. The main point of creativity is to achieve a result different from the usual, creating something incalculable. However, the process leading to a creative result is much more calculable, and we generate a creative idea in a much more calculable way than many people might think. The way in which we get to the creative result does not have to be unusual. Besides, of course there are a lot of factors we need to consider to get a creative result. Moreover, some people can be significantly more creative in the same circumstances and similar routines. Nevertheless,creative thinking can be improved. We might develop routines and habits which help thinking creatively. Determination, hard work, and not giving up have a key importance in creative results. There are several well-known, calculable elements with a great impact on creativity. Our study summarizes the synergies of two seemingly opposite concepts: calculability and creativity. The explanation of the notion of creativity is followed by a description of creative thinking, creative people, popular misbeliefs, brainstorming, the generation of ideas, and the usefulness of habitualness and calculability in the creative process. The study concludes that calculability and creativity do not stand in contrast to each other – contrary to popular belief, calculability enhances and facilitates creativity, which also plays a significant role in successfully facing the challenges of administration and management.

Ключови думи:

Creativity, process, idea.

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Оповестяване на риска в консолидираните финансови отчети на публичните дружества – очаквания и реалност

Автори:
Страници: 62-75

Резюме:

Risk disclosures gained attention in recent years particular after adoption of a set of accounting rules and accounting principles as a result of several corporate failures and accounting scandals. The applied practice is different across countries and businesses and depends on vary of source of uncertainties, type of risks and their impact on entities and income. This paper aims to evaluate the nature and extend of risks of disclosure practice in Bulgaria. It is realized by empirical research based on theoretical background and legislation requirements in IFRS7 Financial Instruments: disclosure. The focus of study is on qualitative and quantitative disclosures in the consolidated financial statements of listed non-financial companies on the Bulgarian Stock Exchange for 2017. By using contents analysis method is investigated the practice of Bulgarian companies and made conclusions about their inclination to disclose information about the risks and uncertainties and about the nature of risk disclosures.

Ключови думи:

risk, risk disclosure, financial statement, international financial reporting standards (IFRS).

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