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Teaching English is a challenging profession not only because English is not our mother tongue but mainly because the students we teach are more advanced and skilled than some decades ago and the new methods and techniques we use at class have to be more integrative and interactive to arouse and maintain their interest. Teaching English in vocational universities also asks for specialized knowledge obtained through both academic study and practical experience, where our students passed certain requirements and met certain standards. Their level of proficiency in English is also assessed by a further linguistic certification as our students will be professionals with shared goals, values and practices. In order to get a professional development of English language we need to have a comprehensive understanding of what competences and expertise in language our students need. What essential skills, knowledge, values, attitudes and goals do they need in order to become skilled professionals and how can these be acquired? This paper tries to explore cooperative learning as a means of maximizing students’ learning.
The Bulgarian law regulates the administrative sanction as a specific sanction for noncompliance with the approved order in the state administration. Its imposition is considered to be an expression of state compulsion and it represents a realization of the administrative responsibility. The article aims to examine the peculiarities of the administrative sanctions imposed in the cases of tax offences, in regard to the specificity of the tax entities. The legislator has provided various administrative sanctions which are mainly systematized in the Administrative Violations and Sanctions Act. Tax legislation does not lay down new types of administrative sanctions but it uses the types provided by the Administrative Violations and Sanctions Act, and namely: public reprimand, fine, temporary deprivation of the right to be exercised a particular profession or to be carried out a particular activity, forfeiture in favour of the state, sanctions in the form of penalty payments imposed on legal entities and sole traders. The typical characteristics and peculiarities of the imposed for tax offences sanctions are the subject of the analysis
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