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Измерения на неравенството в разпределението на дохода в страните от Балканския регион

Author(s): Presiana Nenkova / Language(s): Bulgarian Publication Year: 0

The rising income inequality is a global problem that is exacerbating the public interest and puts on discussion both the reasons for this trend, which dates back several decades, and the possibilities for reducing inequality. The focus of the current study is the income inequality on the Balkans and its development during the period 2012-2019. There are two questions to be answered in the study: 1). what is the comparative position of the region in relation to the other European countries in terms of the degree of income inequality and 2). which factors contribute to the Balkan countries’ inequality. The analysis covers nine countries, wholly or partly located on the Balkan Peninsula - Croatia, North Macedonia, Serbia, Romania, Bulgaria, Turkey, Montenegro, Kosovo and Albania. Three of the countries included in the survey are EU members, and the remaining are current EU candidate countries or potential candidates for accession.

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Фазата на изплащане при универсалните пенсионни фондове в България

Author(s): Stanislav Dimitrov / Language(s): Bulgarian Publication Year: 0

With changes in the legislation from the beginning of 2021, a step was taken towards the completion of the regulation of the activity of supplementary pension insurance and in particular the settlement of pension payments by the Universal Pension Funds in Bulgaria. In the present study, an analysis of the regulation of the payout phase is performed. The analysis seeks answers to questions such as what will be the effects on savers and pension insurance companies of the adopted approach to regulating the order and manner of pension payments, what are the positive aspects and what are the gaps. One of the conclusions of the study is that the regulation of the payout phase is necessary, it is somewhat delayed, and some good practices could be adopted from countries with developed supplementary pension systems.

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Инвестиционно посредничество на валутни пазари – сигурност, ограничения, развитие

Author(s): Plamen Ivanov / Language(s): Bulgarian Publication Year: 0

Detailed presentation of investment intermediation in the Bulgarian economic environment. Narrowing of the research on the specifics of intermediation on foreign exchange markets in Bulgaria. Brief description of innovations, legal restrictions, customer requirements, regulations, reporting and technical support. Explanation of investment security and capital security for the intermediary. Future development of the industry and opportunities for foreign exchange markets.

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Счетоводни аспекти при признаването и оценяването на публичната инфраструктура

Author(s): Daniela Feschiyan,Radka Andasarova / Language(s): Bulgarian Publication Year: 0

This paper reviews the theory, methodology and applicability of accounting models for recognition and measurement of public infrastructure as a specific type non-current assets. The obvious reason for various accounting practice in public sector in Bulgaria is the unavailability of a legislative approach for public infrastructure accounting. A distinct change in the accounting methodology, have been defined. Amendments covered include a new approach for measurement subsequent to initial recognition of public infrastructure, and implementation of the measurement bases for assets under The Conceptual Framework for General Purpose financial Reporting by Public Sector Entities. This study aims to explain the relationship between the adoption of the presented models based on IPSAS, government apparatus competence and the effectiveness of government accountants toward the quality of financial reporting.

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За някои особености при текущото счетоводно отчитане на дългови финансови инструменти като инвестиционни носители

Author(s): Atanas Atanassov / Language(s): Bulgarian Publication Year: 0

The paper presents some features of the current accounting of debt financial instruments as investment carriers. Possibilities for use of specific accounts are analyzed, which should be provided (included) in the individual chart of accounts of the given accounting unit in order to correctly and accurately organize the accounting process. Substantive and restrictive aspects of debt instruments are characterized as reporting objects in the context of the requirements of the applicable accounting standards. In conclusion, it is summarized that debt financial instruments as investment carriers are a specific reporting category, which requires the necessary adequate organization in the accounting of each investor company in order to be properly accounted for.

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Ретроспекция на международните стандарти за финансово отчитане и прилагането им в България

Author(s): Kameliya Savova / Language(s): Bulgarian Publication Year: 0

International Financial Reporting Standards are a global accounting framework adopted in over a hundred and forty countries worldwide, mainly for the financial reporting of public companies. Their evolution began in the early 1980s and they are now internationally recognized, with professional bodies to establish and manage. Their application in the reporting of enterprises in Bulgaria is established by law and complies with the accounting regulations in the European Union. The last five years there has been tendency of decrease in the number of companies in our national economy that apply IFRS as an accounting basis. There is also a significant decline during the global COVID pandemic.

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Аналитични аспекти на вноса и износа на стоки и подходи за усъвършенстване на счетоводно-информационното им осигуряване в съвременните условия

Author(s): Diana Petrova / Language(s): Bulgarian Publication Year: 0

The scientific article focuses of the key aspects of the analysis of the import and export of goods in the modern conditions and the possibilities for introducing improvements in the processes of creation and use of accounting information for them. The role and significance of accounting information for the analytical studies of the import and export transactions and for their effective management are discussed. Approaches for improving the accounting process are proposed aimed at achieving a higher degree of compliance between the models for creating accounting information for the import and export of goods and the models for detailing the analysis in important directions for the enterprise.

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Стратегия за развитието на финансово-стопанския анализ

Author(s): Rositsa Ivanova / Language(s): Bulgarian Publication Year: 0

The financial and business analysis is a successor and continuer of the business analysis and the analysis of the enterprise’s economic activity. The financial and business analysis is a science that has its own place in the scientific space, it is a specialized function of the management of every enterprise, and a practice that is widely applied in the economy. From the perspective of this triune objective expression, the financial and business analysis is a compulsory and irrevocable discipline that is put on the curricula of the students in education and qualification degree Bachelor and education and qualification degree Master at the Accounting and Analysis Department of UNWE. The object of this study covers the financial and business analysis and its triune expression, while its subject refers to the past and the present and the strategy for its development in the Accounting and Analysis Department of UNWE. Based on the historic and logical approach, it is aimed at describing the perspectives for improvement and development of the disciplines in the field of financial and business analysis taught to students studying in various specialties at the Accounting and Analysis Department of UNWE.

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Актуални проблеми на анализа на ликвидността на пенсионните фондове

Author(s): Maia Natchkova / Language(s): Bulgarian Publication Year: 0

Pension funds’ liquidity is among the most serious and discussed issues in terms of the supplementary compulsory and voluntary pension insurance in the Republic of Bulgaria. Liquidity of pension funds refers to their ability to pay, at any time and with their available cash, supplementary pensions to the insured persons or hereditary pensions to their heirs upon occurrence of insurance events – retirement, expiration of the insurance contract, or early termination of their insurance contract. Pension funds should be able to fulfil without delay their obligations to the insured persons and to their heirs both in usual market environment and under the conditions of world economic and health crisis due to the announced COVID-19 pandemic. The object of this study covers the problems of the analysis of pension funds’ liquidity, and its subject refers to the pension funds’ liquidity management capacity. Pension funds’ liquidity analysis is carried out on the basis of the information obtained from their financial statements, and in particular, the Statement of Financial Position and the Statement of Cash Flows prepared in accordance with the accounting principles adopted by the pension funds – the International Accounting Standards/ International Financial Reporting Standards (IAS/ IFRS). [1], [2]

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„Теория на ограниченията” – предизвикателство пред управленското счетоводство

Author(s): Teodora Roupska / Language(s): Bulgarian Publication Year: 0

Theory of Constraints is a modern method applied in the enterprise management field. The author of the theory is Eliyahu Goldratt. He has presented his ideas in 1984 year for the first time. The Theory of Constraints use specific measures. They are applied by the management to determine the performance of the enterprise. Throughput Accounting (TA) is a result of the Theory of Constraints. It is a management accounting system in the context of the Theory of Constraints. Its main goal is to provide the need information to calculate the specific indicators of the Theory of Constraints.

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Роля на счетоводния анализ в управлението на банките

Author(s): Ventsislav Vechev / Language(s): Bulgarian Publication Year: 0

For the implementation of an effective management process of the entire banking activity it is necessary to determine the efficiency of capital use, return on investment, the need for additional financial resources, assessment and management of potential types of risk associated with the activity and others. In order to solve these problems, it is necessary to subject the information received from the accounting to additional ”processing” in order to maximally meet the information needs of the management staff of banks. This is practically achieved through the analysis of information.

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Предизвикателства пред счетоводството в условията на Covid-19

Author(s): Iliyan Hristov / Language(s): Bulgarian Publication Year: 0

The global pandemic of Covid-19 has presented new accountability challenges both globally and nationally. The aim of this paper is to present in a brief form the main accounting challenges faced by companies and to outline practical steps to overcome them. Truthful and honest coverage of economic developments is one of the prerequisites for dealing quickly with the negative economic consequences of the pandemic.

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Ефекти на регулирането и нормативното регламентиране на застрахователната дейност върху счетоводната система

Author(s): Nadya Koteva / Language(s): Bulgarian Publication Year: 0

Fundamentals of the scientific research: The current article presents the main aspects of the effects of regulation and legal framework of insurance activity on the accounting system of insurers. The established financial reporting framework is updated and overhauled on the basic of transformational changes in the regulatory and the regulatory requirements. The update is made by adopting a new accounting standard, which treats the insurance business – IFRS 17 Insurance Contracts, in order to unify and standardize the variety of national accounting practices specific to individual countries.

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Докладване на нефинансова информация - предложения на ЕК за промяна и възможни проблеми на транспонирането на директивата в Р България

Author(s): Iavor Bachev / Language(s): Bulgarian Publication Year: 0

The article attempts to summarize the proposals of the European Commission to change the reporting of non-financial information and to identify possible problems in the transportation of the directive in Republic of Bulgaria.

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Audit of Cryptocurrency Transactions

Author(s): Iryna Zhurakovska / Language(s): English Publication Year: 0

Every year, the cryptocurrency is more active in the global financial market, offering users more convenient and cheaper terms of payment. In addition, it allows you to receive financial income, makes it more and more competitive in the electronic money market. Over the past decade, it is cryptocurrency that has provided the largest increase in the value of assets and the number of services for the population and business. Accordingly, both accounting and auditing are obliged to meet the challenges of the modern economy. The use of cryptocurrency primarily influences the choice of audit procedures. Since, along with traditional audit procedures, it is important to apply new methods to reduce the risks of inaccurate currency valuation and identify possible fraud. The procedures, along with the validation of reporting figures, should ensure that the business is held accountable to the public for the veracity of transactions. While this is more like cybersecurity, its assessment should also be a major part of the expert audit process. Our study summarized the theory and practice of auditing cryptocurrency transactions, analyzed the main procedures and proposed our own audit sequence in accordance with the International Standards for Quality Control, Auditing, Reviews, and other assignments. Auditors do not assess the state of cybersecurity, however, they use information, the veracity of which is associated with the risks of unauthorized access to IT systems and data. Therefore, for a cryptocurrency, the state and assessment of the IT system of an enterprise has a direct impact on the indicators of financial statements.

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Биологичното земеделие – иновативен бизнес модел и възможност за развитие на агробизнеса в регионален обхват

Author(s): Marina Nikolova / Language(s): Bulgarian Publication Year: 0

Bulgarian agriculture is developing in the conditions of private property, economic initiative and free competition. This presupposes the development of entrepreneurial initiatives in the direction of promoting environmentally friendly agricultural practices. The focus of the study is on the regional specifics of an innovative agricultural model and its development potential for strengthening the socio-economic indicators in a specific region. The subject of the analysis is the characteristics of the organic production in the Northeast Planning Region (SIRP) depending on the certified activities and the number of biological operators.

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Селски и аграрен туризъм в Полша

Author(s): Agnieszka Wrzochalska / Language(s): Bulgarian Publication Year: 0

Rural tourism means the overall tourism economy in rural areas. It covers a number of forms of recreation in rural areas, such as: farm tourism, green tourism, ecological and agricultural tourism. The article analyzes material from own research conducted in 2005, 2011 and for the last time in 2020 in purposefully selected villages in Poland. The conducted researches allowed to make, for example, a profile (types) of the tourists in the rural areas.

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Пазар и арендуване на земеделската земя в България – тенденции и перспективи за развитие

Author(s): Maria Stanimirova / Language(s): Bulgarian Publication Year: 0

The report presents trends in the development of land market rental price in Bulgaria and factors determining the structure of ownership and land use as key determinants of the land value and price. It is essential to support farmers, the legal regulation of land relations and other key factors influencing the land rent paid and the agricultural land market.

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Икономическата наука и Covid-19

Author(s): Dimitar Terziev / Language(s): Bulgarian Publication Year: 0

Economic theory responds quickly to the appearance of Covid-19. Here we are trying to perform a review of the publications on the impact of the pandemic on economy. Our goal is the find answers of questions like: Which economic school dominates these research works? Which is the basic economic unit of analyses? How do the regulations are studied? and finally – types of conclusions and recommendations. Special attention is paid on researches and publications in Agricultural Economics.

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Развитие на растителното производство на Гърция

Author(s): Christos Paschalidis,Dimitrios Petropoulos,Stavros Sotiropoulos,Dimitrios Paschalidis,Loukas Papakonstantinou / Language(s): English Publication Year: 0

In Greece, the agricultural sector has always been a structural feature of its economic structure and social fabric, as well as a component of the economy and growth, both nationally and much more at the regional level. After the accession of Greece to the EU, agriculture is determined by the rules of European agriculture through the Common Agricultural Policy (CAP). In the domestic economy, the crop production of agricultural sector appears to still have great margins for growth, making efficient use of the favorable conditions of the natural environment of the Greek rural area, as this provides great opportunities for the production of a variety of quality agricultural products. The main cultivated species of Greece are of the Mediterranean type with small differences in their production over the years. The main species are cereals, olives, cotton, maize, grapes, tobacco, oats, potatoes, oranges, peaches and nectarines. Apricots, cherries and peaches are emerging as the „champions“ of agricultural exports. Vegetables, tomatoes, virgin olive oil, oranges are in great demand in many world markets. The European Union is the main destination of Greek agricultural products of plant origin. The paper presents statistics on the main crops in Greece based on the area cultivated, their production, their gross value and the exports of crop products of the agricultural sector.

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