Economic Archive

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  POSSIBILITIES FOR OVERCOMING ISSUES IN THE PHASE OF OLD-AGE PENSION PAYMENTS FROM AN UNIVERSAL PENSION FUND

  The structuring of the pension model, the exploration of its characteristics and parameters, as well as of pension products, their role, and the potential to ensure long-term social security in an environment marked by socio-economic and demographic challenges, is a significant and relevant thematic area. The focus of the study is on presenting ... The structuring of the pension model, the exploration of its characteristics and parameters, as well as of pension products, their role, and the potential to ensure long-term social security in an environment marked by socio-economic and demographic challenges, is a significant and relevant thematic area. The focus of the study is on presenting the structure, the regime, the insurance parameters, the pension products, and the functioning model of insurance in an universal pension fund. The conclusion reached is that the most payments to the first pensioners are deferred for a period of up to three years, while lifelong payments constitute a very small portion. This fact raises questions about the level of social security, and consequently, the ability of the second pillar of the multi-pillar pension model to fulfill the assumed public commitments and meet personal expectations. Possibilities have been outlined to increase the proportion of pension-ners receiving lifelong pensions while decreasing the proportion of those receiving deferred and one-time payments. This, in turn, will lead to long-term and, at the same time, higher social security for Bulgarian pensioners.

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  ON SOCIAL REALITY, THEORY AND ECONOMICS EDUCATION

  The article is an attempt to defend the based on the Seneca’s maxim thesis that the present is to fix the past and foresee the future. Employing a broader socio-economic paradigm, it analyses the essence of societal reality and economic reality in particular; the dominance of economic considerations surpassed by time and the necessity for a more ... The article is an attempt to defend the based on the Seneca’s maxim thesis that the present is to fix the past and foresee the future. Employing a broader socio-economic paradigm, it analyses the essence of societal reality and economic reality in particular; the dominance of economic considerations surpassed by time and the necessity for a more comprehensive education in economics. Finally, the solution to the problem is proposed through the enhancement of traditional economic scientific and educational disciplines with inter-disciplinary knowledge.

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  FINANCE AND ECONOMIC ACCOUNTING – FACULTIES, SCIENTIFIC RESEARCH AND A 70-YEAR TRADITION

  At a solemn joint session, the Faculty Councils of the Faculty of Finance and the Faculty of Economic Accounting at the D.A. Tsenov Academy of Economics celebrated the 70th anniversary of their establishment. By Decree No. 289 of August 20, 1953, effective from September 1, 1953, the Presidium of the National Assembly redistributed and regrouped ... At a solemn joint session, the Faculty Councils of the Faculty of Finance and the Faculty of Economic Accounting at the D.A. Tsenov Academy of Economics celebrated the 70th anniversary of their establishment. By Decree No. 289 of August 20, 1953, effective from September 1, 1953, the Presidium of the National Assembly redistributed and regrouped the specialties at the Higher Financial and Economic Institute in Svishtov, into two faculties - Financial-Statistical and Accounting. Over the years, the faculties have changed their names several times - Financial-Statistical (1953), Financial-Economic (1973), and the Faculty of Finance (1993), and respectively - Accounting (1953), Accounting-Economic (1973), and the Faculty of Economic Accounting (1993). The purpose of this article is to present the results of celebrating the 70th anniversary of the Faculty of Finance and the Faculty of Economic Accounting at the D.A. Tsenov Academy of Economics through the organization and conduct of a prestigious international scientific forum.