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Search Results: 1 - 10 of 224044 matches for " Rossen R. Petkov "
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Conceptual Fair Value Accounting for Internally Generated Intangible Assets for Bulgarian Companies
Rossen R. Petkov
International Business Research , 2011, DOI: 10.5539/ibr.v4n2p51
Abstract: This paper explores some of the conceptualissues related to reporting internally generatedintangible assets at fair value for Bulgarian Enterprises. For the scope of this paper, we evaluate the current accounting framework for intangible assets (both externally and internally generated) and its implications for small and middle size enterprises in the corporate Bulgarian settings. We note that some of the conceptual findings in this paper could be utilized as basis for further comprehensive research on intangible accounting for other countries. In addition, we argue that the principles and guidance for identifying the existence of externally generated intangible assets as a result of business combinations could be adopted for assessing whether internally generated intangible assets exist. That is, we believe thatinternally generated intangible assets can be recognized and presented in the financial statements at their fair value according to applicable accounting standards.
The Current Financial Crisis and Its Potential Impact on Internally Generated Intangible Assets
Rossen R. Petkov
International Journal of Business and Management , 2011, DOI: 10.5539/ijbm.v6n3p37
Abstract: Many experts consider that the lack of accounting for internally generated intangible assets is, among other factors, to be blamed for the current financial crises. The current accounting regulators have not taken the initiative towards creation of new accounting standard to identify or to allow the capitalization, recognition and/or disclosure of these assets. This failure to properly identify, measure, and/or recognize the activities associated with intangible assets, appear at a time when the accounting standards are in the process of regulatory adjustments due to different view and ideas originating by the SEC, FASB and IASB. This paper explores some of the conceptual issues related to the initial identification of internally generated intangible assets. In addition, we propose an approach to recognize these assets in the financial statements using a hypothetical business combination approach.
PERSPECTIVES ON DISCLOSING HUMAN CAPITAL INTO THE NOTES OF THE FINANCIAL STATEMENTS
Rossen PETKOV
Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series , 2010,
Abstract: This paper argues that a disclosure-only approach provides a better means of incorporating human capital information into the financial statements. The express purpose of the financial notes is to allow an informed assessment of the company’s operations, financial position and future business strategies and prospects. We show that the current accounting framework under IFRS, specifically IAS 1, could accustom the disclosure of human capital into the notes of the financial statements. In addition, we identify the key compulsory indicators that organizations need to disclose into the notes to the financial statements. These indicators include the short and long term strategies related to human capital, information on acquisition and retention, learning and development. In addition, organizations need to provide details on the effectiveness and performance of their human capital management policies and practices. The reporting is to be accomplished with the use of a mix of quantitative and qualitative data.
Prevention Methods of Violence against Women and Girls as Shared Efforts by Governments and NGOs
Rossen Petkov,Atanaska Mindevska
Review of European Studies , 2012, DOI: 10.5539/res.v4n2p33
Abstract: Violence against women and girl is a widespread problem of human rights and we need to revisit the current prevention programs to ensure proper resolution. Even though, we live in an advance society, violence continues to be an on-goinginternational problem. In this paper, we analyse violence against women and girls in today’s society and its effects. We show that violence varies from physical altercation to mental abuse. In addition, we analyse established definitions for violence against women and their international recognition. To supplement this discussion, we would present various political movements by the international community to prevent violence against women. However, as a thesis, we believe that additional political actions are necessary to further prevent and/or reduce these violent acts from occurring in the first place. We think that minimizing or reducing violence against women is a complex process that requires shared undertakings by various parties such as governments, private NGOs, and the individual participation. These devotions would ensure that a proper solution is reached to the undergoing problem. That is, our paper analyses ways to reduce violence against women and girls. We would add recommendations to the existing prevention programs and we would try to make them more effective,via our theoretical proposals,in dealing with the violence against women and girls.
Roma Minorities in Post-Communist Bulgaria and the U.S. Visa Regime
Rossen Petkov,Atanaska Mindevska
Review of European Studies , 2011, DOI: 10.5539/res.v3n2p2
Abstract: The inclusion in the Visa Waiver Programme (VWP) would mean more favourable development of the relationships between Bulgaria and the USA. It would also serve as recognition of the economic, political and social stability of the country. However, membership in the program is not automatic. In the past, Bulgaria has made significant progress, but there are still pending areas that hinder the finalization of the process. Specifically, Bulgaria is facing very difficult issues with its minority Roma population and its integration within its boundaries. In this paper, we will evaluate the Roma’s socio-economic difficulties that they have to deal with, specifically as workers in this region. In order to complete the task, we would evaluate the historical background of the Bulgarian Roma. Specifically, we would analyse the political movement post-communism as it relates to the VWP. We believe that Bulgaria needs to support its minority Roma population and such social reforms would help the country to establish itself and to help enter into the VWP list. Bulgaria could implement programs in relationships with the “other 3 EU Member omitted States” and together work towards the inclusion in the US Visa Waiver Programme and resolution of its population issues. We believe that a coordinated strategy would help all the member states and would solve the issue in the shortest possible time and help the country enter the VWP quicker.
Applications Rheology of Foam Iin Porous Media At the Limiting Capillary Pressure Rhéologie des mousses en milieux poreux à la pression capillaire finale
Rossen W. R.
Oil & Gas Science and Technology , 2006, DOI: 10.2516/ogst:1992005
Abstract: Recent research suggests that, for some strongfoams, foam texture, which controls foam rheology, is in turn closely controlled by capillary pressure pc. In particular, at steady state these foams flow under conditions in which pc is nearly constant at the limiting capillary pressurepc*, water saturation and water relative permeability are virtually invariant, and the pressure gradient is proportional to water flow rate and independent of gas flow rate. This report examines some implications of these statements for cases of steady foam flow. In steady, 1D radial flow without phase change, this hypothesis implies that foam behaves as a Newtonian fluid, even though foam rheology at constant texture is strongly non-Newtonian. In a steamflood, however, evaporation of water as pressure declines in flow from an injection well could make foam appear to be shear-thickening. Complete plugging cannot occur at steady-state in a foam at pc*. Temporary plugging is possible, however, with the duration of plugging governed by the rate of water transport and rise of capillary pressure. The capillary end effect can strongly affect coreflood results at low pressure gradient. Diversion between layers differing in permeability depends on contact between the layers. If two layers are separated by an impermeable barrier, then limited data on the effect of permeability on pc* suggests there is diversion of flow into the low-permeability layer. However, if the layers are in capillary equilibrium, the difference in pc* between layers can mean virtually complete flow diversion into the high-permeability layer. Des recherches récentes laissent entendre que, pour certaines mousses fortes , la texture de la mousse, dont dépend son comportement rhéologique, est à son tour étroitement liée à la pression capillaire pc. En particulier, en régime permanent, l'écoulement de ces mousses se fait dans des conditions de pc presque constante à la pression capillaire finalepc*, de saturation en eau et de perméabilité relative de l'eau virtuellement sans variations, et de gradient de pression proportionnel au débit d'eau et indépendant du débit de gaz. Ce rapport étudie certaines implications de ces constatations pour des flux de mousse en régime permanent. Dans le cas d'un régime permanent radial 1D sans changement de phase, cette hypothèse implique que la mousse se comporte comme un fluide newtonien, même si la rhéologie de la mousse à texture constante est fortement non-newtonienne. En cas de déplacement à la vapeur d'eau, cependant, l'évaporation de l'eau quand la pression décro t dans le flu
$G$-Strands
Darryl D. Holm,Rossen I. Ivanov,James R. Percival
Physics , 2011, DOI: 10.1007/s00332-012-9135-4
Abstract: A $G$-strand is a map $g(t,{s}):\,\mathbb{R}\times\mathbb{R}\to G$ for a Lie group $G$ that follows from Hamilton's principle for a certain class of $G$-invariant Lagrangians. The SO(3)-strand is the $G$-strand version of the rigid body equation and it may be regarded physically as a continuous spin chain. Here, $SO(3)_K$-strand dynamics for ellipsoidal rotations is derived as an Euler-Poincar\'e system for a certain class of variations and recast as a Lie-Poisson system for coadjoint flow with the same Hamiltonian structure as for a perfect complex fluid. For a special Hamiltonian, the $SO(3)_K$-strand is mapped into a completely integrable generalization of the classical chiral model for the SO(3)-strand. Analogous results are obtained for the $Sp(2)$-strand. The $Sp(2)$-strand is the $G$-strand version of the $Sp(2)$ Bloch-Iserles ordinary differential equation, whose solutions exhibit dynamical sorting. Numerical solutions show nonlinear interactions of coherent wave-like solutions in both cases. ${\rm Diff}(\mathbb{R})$-strand equations on the diffeomorphism group $G={\rm Diff}(\mathbb{R})$ are also introduced and shown to admit solutions with singular support (e.g., peakons).
EVALUATION OF CRUDE OIL QUALITY
D. Stratiev,R.Dinkov,K. Petkov,K. Stanulov
Petroleum and Coal , 2010,
Abstract: Fourteen type crude oils originated from USA, Mexico, Africa, Middle East, Russia, Canada,Colombia, Ecuador, and Venezuela having density and sulfur in the range API = 12.1 ÷ 40.8; S =0.4 ÷ 3.3% and total acid number varying in the range TAN = 0.1 ÷ 3.72 mg KOH/g oil havebeen investigated. The studied crude oils have been classified into four groups: I group – light,low sulfur one (30 - 400 API; S ≤ 0.5 % mass); group – light, sulfur one (30-400API; S= 0, 5 -1.5 % mass); group – heavy, high sulfur one (15-300API; S=1.5 ÷ 3.1% mass); V group –extra-heavy, high sulfur one (150API, S ≥3 % mass). It has been established that extra-heavycrude oils (IV group) are characterized by light fraction low content, diesel fractions low cetaneindex, vacuum gas oil fractions low K-factor and vacuum residue fractions high Conradson carboncontent. It also has been found on the base of crude oil averaged prices for June 2009 (Brentcrude oil price = 69 US $/ barrel) that the difference of the Ist and IVth group crude oil prices wasabout 9 US $/ barrel. This difference amounts up to 22 US $/ barrel, as the crude oil price rises upto 140 US $/ barrel. The high acid crude oil price (such having TAN > 0.5 mg KOH/g oil) may beapproximately 9 US $/ barrel lower than one determined on the base of density and sulfur contentfor the corresponding group.
Dynamics on Networks: The Role of Local Dynamics and Global Networks on the Emergence of Hypersynchronous Neural Activity
Helmut Schmidt,George Petkov,Mark P. Richardson,John R. Terry
PLOS Computational Biology , 2014, DOI: doi/10.1371/journal.pcbi.1003947
Abstract: Graph theory has evolved into a useful tool for studying complex brain networks inferred from a variety of measures of neural activity, including fMRI, DTI, MEG and EEG. In the study of neurological disorders, recent work has discovered differences in the structure of graphs inferred from patient and control cohorts. However, most of these studies pursue a purely observational approach; identifying correlations between properties of graphs and the cohort which they describe, without consideration of the underlying mechanisms. To move beyond this necessitates the development of computational modeling approaches to appropriately interpret network interactions and the alterations in brain dynamics they permit, which in the field of complexity sciences is known as dynamics on networks. In this study we describe the development and application of this framework using modular networks of Kuramoto oscillators. We use this framework to understand functional networks inferred from resting state EEG recordings of a cohort of 35 adults with heterogeneous idiopathic generalized epilepsies and 40 healthy adult controls. Taking emergent synchrony across the global network as a proxy for seizures, our study finds that the critical strength of coupling required to synchronize the global network is significantly decreased for the epilepsy cohort for functional networks inferred from both theta (3–6 Hz) and low-alpha (6–9 Hz) bands. We further identify left frontal regions as a potential driver of seizure activity within these networks. We also explore the ability of our method to identify individuals with epilepsy, observing up to 80 predictive power through use of receiver operating characteristic analysis. Collectively these findings demonstrate that a computer model based analysis of routine clinical EEG provides significant additional information beyond standard clinical interpretation, which should ultimately enable a more appropriate mechanistic stratification of people with epilepsy leading to improved diagnostics and therapeutics.
ACTIVITY OF NADH-TETRAZOLIUM REDUCTASE IN RAM SEMEN DURING LIQUID AND CRYOPRESERVATION
Rossen STEFANOV
Journal of Central European Agriculture , 2011,
Abstract: The investigations for the determination of NADH-tetrazolium reductase enzyme system activity in ram semen during liquid and cryopreservation in relation with their viability, were carried out. The semen samples with lower motility of spermatozoa after collection, possess lower values of mean cytochemical coefficient for NADH-tetrazolium reductase activity ( р<0.5, р<0.5) after liquid and cryopreservation.
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