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Assessment of Institutions of Financial Education and Literacy in the Czech Republic, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland

Author(s): Barbora Smoradová,Martin Svoboda / Language(s): English Publication Year: 0

This paper discusses financial literacy issue, its definitions and deviations in chosen countries with a purpose to show different approaches to financial literacy in the world. The attention is also aimed at assessment of financial literacy institutions in the Czech Republic, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland. This analysis sums up activities of governments of chosen countries with a goal to show national differences in financial literacy approaches.

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Оповестяване на застрахователните (технически) резерви във финансовите отчети на застрахователите

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

The disclosure of insurance (technical) provisions in the insurers’ financial statements is crucial for the key users of these statements – insured persons, insuring parties and beneficiaries, assigners, reinsurers, investors, shareholders, state and supervisory authorities, etc. The public importance and development of the special insurance business require its strictly individual accounting and disclosure of its specific items, such as the insurance (technical) provisions, their analysis and efficient management and the special supervision they are subject to by the state insurance supervision authority.The objective of this report is to describe the accounting principles, rules and good practices used for the true and fair disclosure of accounting data for the allocated and released insurance (technical) provisions in the insurers’ financial statement. The fair disclosure of these provisions will contribute to the increase of the public trust to the insurance business and to the respective insurer that is committed to competitive position on the insurance market.

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Спомен за моя учител професор Коста Димитров Пергелов

Author(s): Hristina Oreshkova / Language(s): Bulgarian Publication Year: 0

The article is dedicated to the 100th anniversary of the birth of the prominent Bulgarian scientist economist and accountant Kosta Dimitrov Pergelov. The author expresses deep gratitude and appreciation to the Honourable Professor Kosta Dimitrov Pergelov – Doyen of accounting science and practice, of accounting education and postgraduate education and qualification in Bulgaria. The article is an expression of the author’s admiration and deep esteem for the highly humane and noble work and rich scientific creativity of Professor Kosta Dimitrov Pergelov. The article highlights essential features of the Professor’s intellectual and spiritual image, his vivid and fascinating personality, moral and ethical advancement and erudition. The author reveals the favourable and fruitful influence of Professor Kosta Pergelov as a scientist, academician, pedagogue and educator on generations of students, young researchers, scholars, lecturers. The Professor’s enormous contribution to accounting as science and practice, to the accounting education and the establishment of the postgraduate education system in Bulgaria and its functioning, is also highlighted and emphasized.The author recreates her memories from her long-term collaboration with Professor Kosta Pergelov and relies on works created by the Professor, which have turned into emblematic milestones for contemporary Bulgarian accounting science, and into a substantial part of its golden fund.

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Transfer Pricing Requirements for Multinational Enterprise Groups in the Bulgarian Legislation in the Contemporary Conditions

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

The scientific paper focuses of the regulatory requirements for transfer pricing of multinational enterprise groups in the Republic of Bulgaria in the contemporary conditions. The main objectives of the adoption of uniform, internationally recognized requirements and rules for documentation and control of transfer prices are explained. The application of the standardized three-tiered approach to transfer pricing documentation for multinational enterprise groups and the information content of the master file and the local file are discussed. The significant advantages of applying the standardized rules for the preparation of documentation and control of transfer prices both for tax administrations and for enterprises – tax subjects are systematized.

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Насоки при изграждането на управленската информационна система за следене на оперативния риск в банките

Author(s): Liliya Rangelova / Language(s): Bulgarian Publication Year: 0

In present-day economic conditions characterized by growing complexity of business transactions, structural changes in the global economy and penetration and the broader use of information and communication technologies lead to a significant increase in operational risk. As this is a trend that will accelerate in the coming years, the paper argues that it is essential for banks to have adequate procedures in place to identify, analyze, evaluate, monitor and control this risk in order to determine economic capital, providing protection against the risks to which the financial institution is exposed.

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Приложение на счетоводните сметки в системата на управленското счетоводство

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

The aim of the current paper is to study the opportunities of applying the financial reporting accounts in the management accounting system.More specifically the possibilities of creating information for managementpurposes by using the existing information from the financial reporting accounts. Thelogic behind balanced accounts is used by creating some of the operational budgets. That is why the paper motivates the necessity of knowing the techniques of balanced accounts by the specialist in finance and accounting.

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Нетекущите активи в счетоводната система на България след Освобождението до установяване на държавна планова икономика

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

The study presents opinions on the nature of the accounting system. The objective connection of the accounting system with the economic reality differentiates its functioning model. In the historical development of Bulgaria, three models of the accounting system have been formed. The study presents the creation of accounting information on non-current assets in the period after the Liberation until the establishment of a centralized planned economy in the country. The economic operations for acquisition, depreciation, sale, restoration, maintenance and operation of tangible and intangible fixed assets are considered. A comparative analysis was made with the current methodology for accounting of non-current assets, according to the National Accounting Standards. The result is established similarities and partial differences in the applied approaches in the accounting interpretation of non-current assets of the enterprise.

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К. Пергелов за функциите на счетоводството и тяхното съвременно интерпретиране

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

An important topic in the scientific works of Prof. K. Pergelov is the issue of financial accounting. According to this scholar, acounting is there to fulfill its specific purpose and in a number of publications he goes on to clarify the nature of these functions by making a detailed classification of them and via examining their interrelated manifestations and interdependence. Pergelov defines the informational, analytical and controlling functions of accounting as fundamental and the cognitive (epistemological), prognostic and educational – as their derivatives.Prof. K. Pergelov sees the development and enhancement of the functions of accounting as an objectively conditioned and historically determined social process. Viewed from this angle, and based on the works of K. Pergelov, current day special literature witnesses an ongoing wide and in depth discussion on the functions of financial accounting and its modern, up-to-date interpretation. The present report is elaborated to present Prof. K. Pergelov`s fundamental views on the functions of financial accounting and explicates some of the current aspects of their interpretation.

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Importance of Internal Audit Increasing Efficiency in the Public Sector

Author(s): Jonida Bekteshi / Language(s): English Publication Year: 0

A very urgent requirement today is the need for an effective internal audit service as public sector organizations have a responsibility regarding the delivery of public services and the use of public funds which makes the requirement for transparency more and more growing. Regarding the transparency of financial statements, auditors are playing an important role in the modern global economy as with the implementation of the audit of financial statements, their reliability is increasing by helping users of financial statements to have an easier and fair decision. As the audit process prevents and detects fraud and errors, its role is to increase the quality of financial reporting in accordance with International Standards. According to the standards, auditing is defined as an independent activity that provides objective assurance and provides management advice designed to add value and improve the activity of the public entity. It assists the public entity to achieve objectives through a disciplined and systematic activity to assess and improve the effectiveness of risk management as well as control and governance processes. An audit is a process of verifying management statements contained in the financial statements in order to accurately reflect the information contained in those statements. The framework on which the audit should be based should be sound and logical enabled by International Standards on Auditing, which have a global impact on the audits performed. They contain the basic principles and necessary procedures applied during the audit. Financial statements as well as explanatory notes and other materials provide guidance for their application. Nowadays, in addition to evaluating financial activities and preventing fraud and errors, internal audit also includes reviewing and evaluating the operating activities of the entity and help increasing the efficiency.

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Някои особености при изчисляване на нетна работна заплата

Author(s): Rosen Nikolaev / Language(s): Bulgarian Publication Year: 0

The report analyses the formation of wages in the Republic of Bulgaria on the basis of the current legislation. Four other options are considered for possible calculation of social security and income tax and on this basis and on the net wage. Analysis, comparison, summary, conclusions and recommendations in this regard have been made. All theoretically justified productions are illustrated by a specific example. Emphasis is placed on the need for deep knowledge of the mathematical apparatus in order to gain a skill for real understanding and application of these different approaches.

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Development of the Number Notion from Algebraic Equation Solving Point of View

Author(s): Sava Grozdev,Veselin Nenkov / Language(s): English Publication Year: 0

An approach is described to justify basic number sets by means of simple algebraic equations of first, second and third order. The main goal is to justify the introduction of complex number notion.

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Построение нормальной кривой по эмпирическим данным при помощи графического калькулятора CASIO fx-CG20

Author(s): Marat Gabidullin,Ulyana Rozanova,Alexander Lukankin / Language(s): Russian Publication Year: 0

Most of the seemingly diverse intellectual tasks that students face in the learning process can be solved through the development of conceptual thinking. Conceptual thinking can be formed only by systematically studying the basics of natural sciences. When studying mathematical statistics, students face a number of difficulties. You can help the student by explaining the material on the example of practical problems and in comparing attempts to solve them, which requires a lot of study time for calculations. Modern models of scientific calculators are called "calculators" only by force of habit. The software of the CASIO fx-CG20 graphical calculator is an analogue of the Excel computer program and the popular MathCad math package. The calculator is distinguished by its versatility, ease of operation, compactness and, most importantly, mobility.

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Значение на фундаменталната подготовка по математика при изучаване на Количествени методи в логистиката

Author(s): Tanka Milkova / Language(s): Bulgarian Publication Year: 0

Mathematics training in the foundation of higher education in economics is essential in view of this, to create prerequisites for the possibility of learning and skills for the handling of students, with different concepts and methods from the special and specialized disciplines in each specialty. This report will address several key elements of the Applied Mathematics curriculum that are directly related to some of the models and methods being studied under Quantitative Methods in Logistics and which, without fundamental mathematics preparation, will not be absorbed by students at the required level.

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Прогнозиране на продажбите на дребно на храни, напитки и тютюневи изделия в Република България чрез ARIMA модел

Author(s): Michal Stoyanov / Language(s): Bulgarian Publication Year: 0

Information on the historical development of retail sales of food, beverages and tobacco products in the country can be used for the purposes of forecasting their future change. This approach is based on a procedure formulated by G. Box and G. Jenkins, who derive a methodology for constructing linear time series models based on autoregressive integrated moving averages. The logical structure of the text is developed in the stages of identification of a stochastic ARIMA model, estimation of its parameters and verification of their optimality. This allows in the final phase, based on an ARIMA(1,1,0) model of food, beverage and tobacco retail sales, to make a quantitative forecast for the next time period within the existing risks and challenges of the market environment.

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Използване на симулации в средата на MS Excel за определяне на оценкиte на математическото очакване и дисперсията

Author(s): Deyan Mihaylov / Language(s): Bulgarian Publication Year: 0

Unbiased estimators of the expected value and the variance are well known in statistical theory. This paper presents an approach for experimental validation of the theoretical formulas. It is assumed that we have the entire population or a representative sample and the expected value and fhe variance are known. Re-samples are taken from the population and for each re-sample mean values, biased and unbiased estimates of variance are calculated. The experiment shows that the mean of sample variance is equal to the population variance. The re-samples are simulated in MS Excel.

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Сравнение между входното ниво по математика на студентите-първокурсници от Икономически университет - Варна през различни учебни години

Author(s): Deyan Mihaylov / Language(s): Bulgarian Publication Year: 0

Mathematics is a fundamental subject at the University of Economics-Varna. It is supposed that the first-year students have skills in maths according to high school programs. Unfortunately there are gaps in their mathematical knowledge. It is necessary to check the entry level of the students. This paper presents a study of students' skills. In different academic years the first-year students make the same test. The results show improvement in average entry level test from 2014 to 2021. The Chi-Square test is used

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Сравнение между нелинейния метод на най-малките квадрати и линеаризацияta на дробно-линеен регресионен модел

Author(s): Deyan Mihaylov / Language(s): Bulgarian Publication Year: 0

The determination of the regression parameters is one of the tasks of regression analysis. They are easily obtained in the case of linear dependence. The nonlinear models require applying more complicated methods. To avoid this it is often recommended to use linearization of the regression equation. This paper shows that this approach leads to increase in the bias of regression parameters. The example of saturation-growth model of Michaelis-Menten equation is used. The parameters of the linearization plots of Lineweaver-Burk, Eadie-Hofstee and Hanes-Wolf are biased from the parameters which are determined by nonlinear least square method.

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Взаимодействието на математиката с икономиката

Author(s): Velina Yordanova / Language(s): Bulgarian Publication Year: 0

Although mathematics and economics are two separate fields of knowledge, each with its own object and subject of study, the connection between these two sciences is becoming stronger and more tangible. In modern economics the application of mathematics is widely used. This fact is due that mathematical tools allow for reliable and accurate analysis in the study of complex economic systems and the processes taking place in them. In the present report the author attempts to point out the connection between mathematics and economics. The factors influencing the interaction of mathematics with economics are also pointed out.

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Мястото на статистиката и иконометрията в обучението на икономистите в топ университети в света

Author(s): Slaveya Zhelyazkova / Language(s): Bulgarian Publication Year: 0

The paper examines what place statistics and econometrics occupy in the curricula of future economists with bachelor degree in the top 10 universities according to the QS World University Rankings by Subject 2022 (Social Sciences & Management), compared to Bulgarian universities. It is found that students majoring in economics at these top universities must study at least one statistical course and one econometric course. The mandatory nature does not deprive them of the opportunity to choose the course most suitable for them from the many offered in the statistical and econometric block. Training in statistic and econometric courses is tied to the use of statistical and econometric software.

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MS Excel като помощно средство при преподаването на статистически хипотези

Author(s): Svetlana Todorova,Dimitria Karadimova / Language(s): Bulgarian Publication Year: 0

Today teaching statistics is based on the manipulation of large amounts of data from the Internet, company sources, public sources, and others. Students must learn how to extract useful information from a big data set and to make a decision. In Statistics, a hypothesis test is used to test some assumptions about an unknown population parameter based on sample data. There are many different types of hypothesis test depending on the type of data you are working with and the goal of your analysis. The aim of this paper is to illustrate how to use Excel’s Analysis ToolPak for hypothesis testing. MS Excel is widespread, user-friendly, easy to learn, and powerful. Therefore, this paper present how free Analysis ToolPak add-in works and what it can do. In one hand Analysis ToolPak is powerful, but in the other hand it has some weaknesses that we should be aware of.

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