Социалната отговорност и управление на кризи. Уроците за мениджмънта от COVID-19

Author(s): Valentin Vasilev,Monika Icheva / Language(s): Bulgarian Issue: 1/2020

The past months and the obstacles though which the world went during them, opened again the topic of the adaptability and flexibility of the leadership methods and techniques. Moreover, it was necessary for organizations, like never before to look for solutions to cumulate many searched positives – from economic survival and development; management of human resources in a very changed environment, to the discovery of leadership instruments and good procedures succeeding to increase and keep people’s motivation on a high level. The development concentrates on the opportunities to achieve positive results in a critical situation through social responsibility as well as good procedures are summarized and presented in the context of the challenges raised which were realized within Bulgaria and some countries in the world.

Социално-икономически анализи

Frequency: 2 issues / Country: Bulgaria

<p>The journal<strong><em> Sotsialno-Iconomicheski Analizi (Socio-Economic Analyses)</em></strong> is published by the Faculty of Economics of &ldquo;St. Cyril and St. Methodius&rdquo; University of Veliko Tarnovo since 2006. It is issued twice a year and publishes original papers and articles in the fields of economics, management, tourism and social work. The journal addresses an audience of researchers, practitioners and students.</p>

Соціально-економічні аспекти аудиту: теорія і практика

Author(s): Nataliia Shalimova / Language(s): Ukrainian

Специални събития и атракции в културния туризъм – успешни практики и нови тенденции

Author(s): Sonya Alexieva / Language(s): Bulgarian Publication Year: 0

Investment and changing attitudes towards cultural tourism which has grown increasingly high in demand among the various types of special interest tourism make of it a popular choice among Bulgarian and international tourists. In the era of social networks, the possibility for on-line exchange of comments and opinions has changed forever the way cultural tourism is managed and communicated. This type of special interest tourism requires a particular attention to special events, attractions, and modern animation. This paper deals with how our country’s chances as a promising cultural tourism destination can be enhanced at the background of the new trends in event management. It analyzes some good practices related to notorious special events and attractions and making many successful destinations recognizable.

Специалните събития в туризма - най-атрактивните комуникационни инструменти към преживяването и взаимодействието с потребителите

Author(s): Sonya Alexieva / Language(s): Bulgarian Issue: 1/2019

The tourism industry is among the „pioneers” of special events which have proved over the years their capacity to establish a sustainable relationship and direct interaction with customers. Through information, communication, and experience, events succeed in building brand loyalty, create communities, and generate tailored messages. Cases from the practice analyzed in the text complement the theme of successful product positioning and attracting loyal customers. The paper provides evidence of how special events in tourism unite customers through unconventional ways of communication and positive emotions. In the era of digital technologies, through shared content and interactive experiences, events have become effective and increasingly attractive communication tools in tourism.

СПЕЦИФИКА НА АНАЛИЗА, ИЗВЪРШВАН ОТ КРЕДИТНИТЕ АГЕНЦИИ ЗА ОПРЕДЕЛЯНЕ НА КРЕДИТНИЯ РИСК И КРЕДИТНИЯ РЕЙТИНГ ПРИ ОЦЕНКА НА КРЕДИТОСПОСОБНОСТТА НА ПРЕДПРИЯТИЯТА

Author(s): Gergana Tsoncheva-Petkova / Language(s): Bulgarian Issue: 01 BG/2022

In the conditions of such a dynamically developing financial-economic and even political crisis in the world, businesses are increasingly resorting to financing their activities with funds provided by banking / credit institutions. For this reason, this topic aims to present the specifics of credit risk and the role of rating agencies in determining the credit rating of companies in assessing their creditworthiness. In this regard, we will focus on the following main steps / moment to achieve this goal, namely: borrowers as a behavioral type; specifics and measurement of credit risk; factors, stages and problems in credit risk management; analysis of cash flows and factors that affect cash flows; Balanced Scorecard Method of Analysis; determining the creditworthiness of an enterprise; and last but not least, the growing role of leading rating agencies in determining the credit rating of companies.

Специфики на счетоводната система на държавния бюджет

Author(s): Galina Vasileva / Language(s): Bulgarian Publication Year: 0

The current work considers the characteristics and the specifics of the accounting system of the state budget with accent on the the necessity of accounting information for the action of the state budget. The aim of the study is to present the current normative regulation and organization of the accounting system of the state budget. The essence and the function of the state budget are presented. The normative regulation of the accounting systemof the state budget is analized and the key role of the accounting by the maintenance of the fiscal policy. The research methodology is based on the general principles of knowledge, applying the historial – logical method, the methods of analysis and synthesis, comparability, normative approach, systematic approach.

СПЕЦИФИКИ ПРИ СЧЕТОВОДНОТО ОТЧИТАНЕ НА РИСКА СЪГЛАСНО НОВИЯ МСФО 17

Author(s): Nadya Velinova-Sokolova / Language(s): Bulgarian Publication Year: 0

In the insurance sector there are many national reporting practices and different accounting models for reporting insurance and reinsurance contracts across countries and the wide variety of insurance products. All this necessitates the updating of the existing reporting framework. In response, the International Accounting Standards Board in 2017 adopted a new IFRS 17 Insurance Contracts (IFRS 17). The purpose of the present study is to present the characteristics of risk accounting in the management of insurance contracts under IFRS 17as well as the new specific requirements for the analysis of insurance portfolios.

СПЕЦИФИЧНИ АСПЕКТИ ПРИ ИЗГОТВЯНЕТО НА ГОДИШНИТЕ ФИНАНСОВИ ОТЧЕТИ НА ДРУЖЕСТВАТА СЪС СПЕЦИАЛНА ИНВЕСТИЦИОННА ЦЕЛ (АДСИЦ)

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

Under the conditions of market-oriented economy new forms of investments occur, which are more profitable than the investments in bank money deposits. Special-purpose vehicles (SPV), which prove to be low-risk forms of cash investments, are among these new forms in which natural persons and legalentities may invest their available cash. The public importance and development of special-purpose vehicles require their strict individual accounting, analyzing and auditing, dynamic and efficient management and special supervision by a governmental supervision authority. The supervision of the specific activity pursued by such companies in a high-risk environment allows early finding, identification and alerting of instances of financial frauds and crimes with the funds of the investors. The purpose of this report is to outline the accounting principles, rules and good practices ensuring true and fair presentation of accounting information in the special-purpose vehicles’ financial statements,improved management of their assets and capitals, and increased yield of the investments made in them.

Специфични особености на дейността на актюерите на застрахователните компании в условия на дигитализация

Author(s): Simeon Grigorov / Language(s): Bulgarian Issue: 1/2022

The specific features of the activity of actuaries in insurance are related to their important role in providing effective management systems in conditions of digitalization. Their reports, analyzes and recommendations are becoming even more necessary for insurance companies in the new digital age. Digitalisation poses serious challenges for insurance companies. They have to deal with the constantly changing information data sets that need to be processed, systematized, analyzed and summarized for the needs of management and state insurance supervision. Actuaries have extensive experience in summarizing and analyzing data from insurance operations, and their expert technical advice is extremely important for insurance companies. In the new digital ecosystems, actuaries provide expertise in modeling and optimizing forecasts, supporting for rapid, adequate and intelligent decisions, both in the field of insurance and in the field of management and administration of insurance, financial and business risks that accompany the activity of insurance companies.

Специфични особености при осъществяване на независим финансов одит на финансовите отчети на транспортните предприятия

Author(s): Maia Natchkova / Language(s): Bulgarian Issue: 3/2021

The independent financial audit of the transport companies’ financial statements is characterised with specific audit procedures for the purposes of determining reliable basis for expression of audit opinion by the certified public accountants – registered auditors who audit and certify the financial statements of these companies in relation to the observance of the going concern principle. Registered auditors are required to check for the timely, fair, objective, proper, true and correct presentation, in all material aspects, of the information about the property and financial position of transport companies and their performance. The aim is to present, justify and outline in the light of the good global audit practices the specific features of the accounting reporting units formed as a result of the transport companies’ specific activities, as well as the audit procedures applied during the independent financial audit of their financial statements. This publication may be used for the performance of different types of financial audit – internal audit performed by the internal auditors of the transport companies; independent financial audit performed by the certified public accountants – registered auditors, and external audit performed by the government authorities with regard to the taxation of the transport companies’ business.

Специфични особености при счетоводното отчитане на придобиването на дълготрайни материални активи чрез строеж

Author(s): Maia Natchkova / Language(s): Bulgarian Issue: 3/2022

This publication highlights the specific features of accounting of the acquisition of fixed tangible assets through construction. This method of fixed tangible asset acquisition is characterized with specific accounting operations, depending on the type of construction, i.e. whether it is carried out by the enterprise itself, or whether it is carried out by virtue of construction agreement by a specialized construction company. The accounting of fixed tangible asset acquisition through the purchase of property right of construction is also specific. The objective of this publication is to present, justify and outline, in the light of good accounting practices, the specific features of accounting of the acquisition of fixed tangible assets through construction, in terms of content, time periods for completion, construction manner and technology. The information about the acquisition of fixed tangible assets through construction should be disclosed in the enterprise’s financial statements in timely, fair, objective, correct, true and accurate manner.

СПЕЦИФИЧНОСТИ ПРОЦЈЕНЕ ФЕР ВРИЈЕДНОСТИ ПОТРАЖИВАЊА ОД СТЕЧАЈНОГ ДУЖНИКА

Author(s): Goran Radivojac,Darko Tomaš / Language(s): Serbian Publication Year: 0

In legal theory, bankruptcy is defined as a form of general or general enforcement over the entire assets of the bankrupt debtor, which is carried out for the purpose of collective and proportionate settlement of the creditors of the bankrupt debtor. The main reason for initiating bankruptcy proceedings is the fact that the debtor is no longer able to fulfill his contractual and legal obligations. Insolvency is a general, basic and regular reason for bankruptcy. Insolvency is not the same as insolvency - an insolvent debtor can be solvent. The paper elaborates the specificity of the assessment of claims based on financial instruments from a bankrupt debtor who is a financial institution.

Специфіка функціонування підприємств аграрного сектору у контексті соціально-економічного розвитку України

Author(s): Maryna Polenkova / Language(s): Ukrainian Issue: 5 (38)/2020

The article substantiates the important role of agriculture in the economic system of Ukraine. The key tendencies of functioning of the enterprises of the agrarian sector of Ukraine are revealed. The dynamics of agricultural production volumes is studied. The sequence of application of the method of multifactor dynamic regression modeling is outlined. The study calculated the impact of the functioning of agricultural enterprises on the index of agricultural production.Improving the competitiveness of the national agricultural sector involves the sustainable operation of all its interconnected subsystems: agro-industrial production; food markets; sale, distribution and consumption of food; personnel, financial, logistical, technological, informational and scientific support. However, in modern conditions, the functioning of agricultural enterprises is accompanied by a number of problematic aspects, which significantly hinders their long-term development. In the context of European integration there is an objective need to form effective mechanisms to strengthen the competitive position of Ukrainian.The agricultural sector plays a strategic role in the socio-economic development of the country. The increase in agricultural production and the growth of per capita income of the rural population together with industrialization and urbanization lead to an increase in demand for industrial production. According to the results of the calculations based on the balance cross-section regression, the indicators of functioning of agricultural enterprises that have the greatest impact on the index of agricultural production are identified. According to the results of the analysis, the greatest influence among the studied indicators on the index of agricultural production is noted: the volume of production of roots, tubers, crops of vegetables and melons by food farms of all categories; volumes of production of technical crops by enterprises; costs of enterprises for fuel and lubricants. Significant positive impact is also exerted by the area from which enterprises harvested cereals and legumes and the yield of cereals and legumes at enterprises.

Спеціальні вимоги в сфері організації виконання завдань з обов’язкового аудиту

Author(s): Nataliia Shalimova / Language(s): Ukrainian Issue: 25/2014

The purpose of the article is to study the tendencies of statutory audit regulation in contemporary conditions with due regard for ensuring the conformity of national model with European and international laws and regulation. It have been substantiated that the statutory audit regulation should be done in ensuring public awareness of the activities of auditors, effective interaction between the entities that are subject to statutory audit and auditors towards harmonization of their tasks and responsibilities, independence, transparency and objectivity in selecting auditor (audit firm) by the social (public) interest entities, cooperation with the competent authorities that regulate the activities of such entities in order to ensure transparency of contractual relationships, results of the engagements and introduction of additional requirements to them. Subjects who must be involved in the mechanism of ensuring the realization of this measures have been singled out, in particular: auditor (audit firm); social (public) interest entities, which are subjected to statutory audit; authorized competent body responsible for the regulation of auditing activities; authorized bodies that regulate activities of social (public) interest entities; professional associations or self-regulating professional auditing organization.The results show that the quality of audit in general and in particular of statutory audit should be perceived not as a separate issue, but as an integrated system, which should cover all essential parties of functioning of auditors in different ways.

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.

Спомен за моя учител професор Коста Димитров Пергелов

Author(s): Hristina Oreshkova / Language(s): Bulgarian Issue: 4/2022

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, and lecturers. The Professor’s enormous contribution to accounting as science and practice, to accounting education and 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.

Справедливата стойност при представяне на активите във финансовите отчети на предприятията

Author(s): Iva Moneva / Language(s): Bulgarian

The book is oriented to the specific aspects of the fundamental and theoretical issues, current legislation, issues and empirical research on the use of the fair value of the assets in the financial statements of the enterprises through the focus of the International Accounting Standards (IAS). The current trends in the use of fair value based on a retrospective analysis were outlined. The possibilities of the use of the fair value measurement of the assets in the financial statements of the enterprises were explored. The empirical research of the actual condition of the use of the fair value of the assets in the financial statements of the index BG 40 of the Bulgarian Stock Exchange, with the exception of credit institutions, emissions as of 19.03.2012, were carried out.

СРАВНИТЕЛЕН АНАЛИЗ НА АКТУАЛНАТА СЧЕТОВОДНА НОРМАТИВНА УРЕДБА В ИТАЛИЯ И БЪЛГАРИЯ

Author(s): Vanina Dangarska / Language(s): Bulgarian Publication Year: 0

The purpose of this report is to provide a brief comparative analysis of current accounting regulations in Italy and Bulgaria applicable to entities that do not prepare their financial statements on the basis ofInternational Accounting Standards IAS/IFRS.

СРАВНИТЕЛЕН АНАЛИЗ НА ВЗАИМОВРЪЗКАТА МЕЖДУ ПОДХОДА НА ОЧАКВАНИТЕ КРЕДИТНИ ЗАГУБИ И ПРАВИЛАТА ЗА КАПИТАЛОВО РЕГУЛИРАНЕ НА БАНКИТЕ

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

The present article shows the synergistic effect of applying the bank capital regulation (Basel 3) in determining the expected credit losses under IFRS 9 Financial instruments. The recognition of expected credit losses is a specific accounting item in bank system. The main theoretical-applied problems and difficulties in the recognition of expected credit losses in banks under the standardized approach to credit risk assessment (Standardized Approach-SA) are discussed. Special attention has been paid to the measurement of the basic economicindicators for calculating the expected losses: PD (probability of default) and LGD (loss given default). The financial reporting of information about the impairment of financial assets is useful to provide transparent information for accountability and supervision in the banking.