Year 2018, Issue 1
Date published21.3.2018
Table of content
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Lyudmil Krystev
PRACTICAL ASPECTS OF FINANCIAL CONTROLLING IN A COMPANYSummary: al controlling facilitates the managers of companies in making the right managerial decisions. The process of controlling includes planning, control and analysis. Planning is associated with setting goals and developing planned budgets, control – with detecting deviations from the goals, whereas analysis is associated with discl ... ... Financial controlling facilitates the managers of companies in making the right managerial decisions. The process of controlling includes planning, control and analysis. Planning is associated with setting goals and developing planned budgets, control – with detecting deviations from the goals, whereas analysis is associated with disclosing the reasons for these deviations. The information system occupies a central place in financial controlling. It includes a system of indicators; the leading indicator being considered as an objective. The role of information systems in controlling is to link planning activities, control and analysis. This article presents the application of the information system of financial controlling in a particular company – an insurance company operating in the sector of General Insurance. -
Shteryo Nozharov
TRANSACTION COSTS IN COLLECTIVE WASTE RECOVERY SYSTEMS IN THE EUKeywords: circular economy, transaction costs, institutional flaws, extended producer responsibility, collective waste management systemsSummary: dy aims to identify the institutional flaws of the current EU waste management model by analysing the economic model of ‘extended producer responsibility’ and collective waste management systems and to create a model for measuring the transaction costs borne by waste recovery organizations. The model was approbated by analysing ... ... The study aims to identify the institutional flaws of the current EU waste management model by analysing the economic model of ‘extended producer responsibility’ and collective waste management systems and to create a model for measuring the transaction costs borne by waste recovery organizations. The model was approbated by analysing the Bulgarian collective waste management systems that have been complying with the EU legislation for the last 10 years. The analysis focuses on waste oils because of their economic importance and the limited number of studies and analyses in this field as the predominant body of research to date has mainly addressed packaging waste, mixed household waste or discarded electrical and electronic equipment. The study aims to support the process of establishing a ‘circular economy’ in the EU, which was initiated in 2015. -
Tsvetelin Borisov
SOME ASPECTS OF APPLYING MOBILE INFORMATION TECHNOLOGY IN TOURISMKeywords: mobile information technology, information systems, tourism in Bulgaria, types of modern tourismSummary: dy focuses on the contribution of mobile information technology to the development of tourism in Bulgaria. It helps to improve the methods and mechanisms of collecting, processing, analysing, storing and using information. The emerging popular computer systems, video systems, teleconferencing systems and electronic systems have ... ... The study focuses on the contribution of mobile information technology to the development of tourism in Bulgaria. It helps to improve the methods and mechanisms of collecting, processing, analysing, storing and using information. The emerging popular computer systems, video systems, teleconferencing systems and electronic systems have led to the complete automation and widespread use of electronic equipment in business. The application of mobile information technology facilitates accommodation and transport bookings, entertainment services, the purchase of tourist products, the availability of and accessibility to different types of tourism and destinations, as well as the tourism potential of countries and regions. -
Alexander Alexandrov
THE BUSINESS CYCLE AND ITS CONTEMPORARY CHARACTERISTICSJEL: E32Keywords: business cycle, BulgariaSummary: icle aims to present the business cycle phenomenon and its contemporary characteristics. Understanding the business cycle theory will allow for more in-depth research on this subject for the Bulgarian economy, through which to increase the macroeconomic efficiency of the country's economic policy. ... ... The article aims to present the business cycle phenomenon and its contemporary characteristics. Understanding the business cycle theory will allow for more in-depth research on this subject for the Bulgarian economy, through which to increase the macroeconomic efficiency of the country's economic policy. -
Beatris Lyubenova
ECONOMIC INEQUALITY IN BULGARIA IN THE 21ST CENTURYKeywords: economic inequality, measures of economic inequality, Gini coefficient, Lorenz curve, income differentiation, income polarisationSummary: h of economic inequality underlies the design and implementation of an adequate economic or social policy. This paper presents a survey of income inequality in Bulgaria in the period from 2001 to 2015 by studying the dynamics of the Gini coefficient, the integral coefficient of une¬ven distribution and decile ratios. We prove th ... ... Research of economic inequality underlies the design and implementation of an adequate economic or social policy. This paper presents a survey of income inequality in Bulgaria in the period from 2001 to 2015 by studying the dynamics of the Gini coefficient, the integral coefficient of une¬ven distribution and decile ratios. We prove that despite the increase registered in the values of these indices in some years, the trend towards decreasing inequality is still weak. We also establish that there was significant income polarisation measured through the S90/10 and the S80/20 decile ratios. We prove that it is necessary to study the relation between the growth rate of the median income received by households in the first six deciles and the income received by households in the last four deciles by employing the growth rates ratio. -
Velichko Petrov
STATISTICS AND ITS SCIENTIFIC AND PRACTICAL ASPECTS - TRADITIONS AND CONTEMPORARY DIMENSIONSKeywords: -Summary: ... ... -