ГОДИШНИК НА СОФИЙСКИЯ УНИВЕРСИТЕТ „СВ. КЛИМЕНТ ОХРИДСКИ“. СТОПАНСКИ ФАКУЛТЕТ. ТОМ 17

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