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Yordan Vasilev, Rositsa Koleva CHRONICLE: 65 years Faculty of Finance and Faculty of Economic Accounting 7 Andrey Zahariev Balance sheet items of the Bulgarian National Bank under the conditions of EU membership 17 Atanas Atanasov, Irina Pasheva Classification, evaluation and accounting possibilities for derivatives 45 Yordan Vasilev, Elitsa Petkova Opportunities for direct investment in the Information Economy 79 Valentin Milinov, Petko Angelov, Silvia Zarkova Evaluation of the impact of the world economic crisis on the real estate market in the member states of the European union (on the example of Republic of Bulgaria and Greece) 107 Ventsislav Vechev, Radi Dimitrov Current problems in the organization of accounting in public sector 136 Galina Chipriyanova, Marii Stoyanov Organizational and accounting aspects of the bank guarantees as a form of security for a strong legal relationship 159 Lyubomir Ivanov, Evgeni Ovchinnikov Applicable aspects of econometric modeling of dynamic relations 183 Lyudmil Krustev, Plamen Georgiev Commercial banks branch network development - a critical evaluation of theory and practice 226 Momchil Antov Application of the European free trade agreements with third countries and their importance of the position of customs control in Bulgaria 261 Plamen Yordanov, Martin Marinov Possibilities for application of pension insurance organisation of teachers in Bulgaria 291 Plamen Yordanov, Ivan Grozdanov Payments for prophylaxis and rehabilitation as a form of risk prevention in the public social security system of Bulgaria 321 Rumen Erusalimov, Pavel Dimitrov Influence of the legal framework in determining the required amount of the technical reserves for motor third party liability insurance 351 Rositsa Simeonova Lease agreements in lessees’ financial statements according to IFRS 16 LEASES 382 Stefan Simeonov, Silviya Zarkova, Aneliya Peneva Relations between Government debt and investment activity, parallel analysis of the processes in Bulgaria and Greece 412 Anelia Paneva Structural changes in the product portfolio of bulgarian insurance companies 453
The research area of the survey is the balance sheet positions of the BNB, and the subject - the convergent aspects of the BNB balance sheet items for the period 01.2006 to 03.2018. The purpose of the survey is to identify the specifics, under the currency board ...
The undeniable interest of economic theory and practice towards financial derivatives makes them a current subject of analysis. The existence of derivatives raises the logical question about their purpose. If an investor participates in the distribution of a company’s ...
As early as the second half of the twentieth century, it was already clear to all the scholars and researchers of the society and its inherent economy that the industrial economy was on the wane, and its place was gradually occupied by a new, post-industrial ...
The analysis of the real estate market has been directly related to the dynamic development of the overall price level in recent years. By focusing on the period 2008-2016, we draw attention to the influence of the two main factors - the accession of Bulgaria to the EU ...
In the accounting legislation in the sphere of the public sector in our country conceptual amendments have been made, which has reflected on the overall organization of the accounting process in the budgetary organizations. However, these changes affect individual ...
The aim of this article is to analyze the essence of the bank guarantee, to reveal and indicate the possibilities for its utilization in the activities of the non-financial corporations. The tasks that have been performed in order to achieve the aim are as follows: 1) ...
The paper is focused on the application of the statistical methods for the analysis of dynamic relationships. The relationships among the economic phenomena are realized not only in the distributions of the population, (static aspect) but also in the changes that have ...
This study focuses on commercial banking and the development of branch networks as an essential part of the banking system. At the centre of the analysis is the relationship between the expansion of the branch networks of commercial banks and the influence of the ...
Goods origin should be regarded as a complex economic category, which, from a customs perspective, predetermines the existence of specific control guidelines. The variety of free trade agreements between the EU and third countries introduces a number of requirements, ...
An attempt has been made to justify the thesis that the organisational development and improvement of the applied differentiated approach has a significant capacity to turn the pension insurance into a socio-economic corrective of the market evaluation of teachers’ ...
An attempt has been made to substantiate the thesis that the organisational development and improvement of prophylaxis and rehabilitation payments have significant capacity to promote prevention and overcome the consequences of risk as a form of proactive approach to ...
The problems arising from the recent global financial and economic crisis have led to a rethinking of many texts both in local laws and at Community level. New rules and regulations have gradually been introduced concerning all economic agents operating within the ...
A main requirement in financial statements is to faithfully present the information about their elements. This also applies to financial information regarding a lease. After the adoption of IFRS 16 Leases and its entry into force on January 1, 2019, it is of paramount ...
The present study aims at a parallel analysis of investment, and in particular stock exchange activity and government debt, as well as finding a dependency between the dynamics of these processes and highlighting those stock indicators, for which the relationship with ...
The structure of the portfolio of insurance companies shows what consumer preferences to different insurance products are. The comparison of product structures makes it possible to determine whether there is a change in the pattern of insurance consumption, to outline ...
The "Scientific research" Almanac is a specialised referred scientific edition of the Scientific Research Institute at the Tsenov Academy of Economics Svishtov.
The idea of the Almanac's edition arose during the university's 60th-anniversary celebrations in 1996, inspired by the need of laying the foundations of a qualitatively new scientific edition, where leading researchers in the field of social sciences could publish the outputs from their scientific searches. Since 2002, the Almanac also
The "Scientific Research" Almanac's Editorial Board accepts for reviewing papers that meet the following requirements:
1. Abstract in Bulgarian and English. The abstract should briefly outline the purpose, objectives, thesis and conclusions/outputs. The abstract is an independent part of the paper, which is published in international databases and provides wide publicity of the scientific work
The present study aims at a parallel analysis of investment, and in particular stock exchange activity and government debt, as well as finding a dependency between the dynamics of these processes and highlighting those stock indicators, for which the relationship with the debt dynamics is of greater significance. The study is based on the thesis of presence of a strong influence with inverse dependence of the debt burden on the investment activity. We also maintain the hypothesis that the ...
The aim of this paper is to present the results of an empirical study on the practice of Bulgarian municipalities in the implementation of the financial management and control systems (FMCS) and provide guidelines for future development and improvement of these systems. The tasks that have been performed in order to achieve the objectives are the following: 1. Survey and analysis of the operation and condition of the FMCS in the municipalities in Bulgaria. 2. Evaluation and summary of the ...
The entrepreneurial activity can thrive in all spheres and sectors of the economy but tourism sector is of particular importance. Entrepreneurial activity in tourism is determined by the availability of suitable conditions for the development of the tourism business. Thus, the objective of the research is to study empirically the current state of entrepreneurship in the sector of tourism in Bulgaria; to outline the existing problems and the prospects for development of entrepreneurial tourism ...
