Year 2013, Issue 2

Date published

7.6.2013

CONTENTS

  • Milka Bakyrdzhieva
    THE POWER BETWEEN KNOWLEDGE AND CONFORMITY
    JEL: M10, M12.
    Abstract: This article is dedicated to the phenomenon of power. At the beginning, power is discussed in more general terms as the purposeful impact on people is emphasised. Then we move on to knowledge as the only source of high-quality... This article is dedicated to the phenomenon of power. At the beginning, power is discussed in more general terms as the purposeful impact on people is emphasised. Then we move on to knowledge as the only source of high-quality power in comparison to the other two supreme sources, namely force and wealth, as opportunities are sought for its inclusion in the real forms of power at an organisational level. The aim of the third section is to present attitudes regarding power and conformity towards those who have positions of power.
  • Tanya Gorcheva
    BULGARIAN TOURISM BETWEEN CLASSICAL AND POPULAR GENRES
    Abstract: The nature of developing tourism as a business depends largely on the objectives pursued and on the demand of the tourists it attracts as customers. To determine the nature of the modern tourist business in Bulgaria, this article... The nature of developing tourism as a business depends largely on the objectives pursued and on the demand of the tourists it attracts as customers. To determine the nature of the modern tourist business in Bulgaria, this article focuses on the quality and characteristics of its realisation as an industry. The aim is to determine whether best examples or negative practice prevails in the tourism business in this country. The presented formulation implies a comparative analysis of tourism in Austria and Bulgaria, based on criteria that reveal its core characteristics from the perspective of market competition and the principles of sustainable development. Parallels are sought between the impact of economic reforms in Bulgaria in the period of transition and the present tourism business in the country.
  • Rumen Erusalimov, Tanya Ilieva
    SUPPLEMENTARY PENSION INSURANCE INDIVIDUAL OR COLLECTIVE ALLOCATION OF THE PENSION FUND
    JEL: G23, G22.
    Abstract: Three financial coverage systems are known and applied in the theory and practice of pension insurance: cost coverage, capital coverage and premium coverage. These systems show how operating pension costs will be allocated over time... Three financial coverage systems are known and applied in the theory and practice of pension insurance: cost coverage, capital coverage and premium coverage. These systems show how operating pension costs will be allocated over time as well as among those insured. The common thing between them is that they are based on a large aggregate insurance and on the principle of mutual assistance and solidarity between the participants. In the cost coverage system and the capital coverage system solidarity encompasses all age generations while in the premium coverage system the principle of mutual assistance is spread over a particular age generation. Some of the regulations in the Social Security Code make it impossible to apply the financial systems already mentioned in supplementary pension insurance. This strongly impedes actuary calculations and the effective allocation of the accrued pension funds. The results obtained from the numerical example calculated in this article clearly show that it is necessary to reconsider certain passages in the Social Security Code and consequently to proceed from an individual to a collective allocation of supplementary pension insurance funds.
  • Galina Chipriyanova
    APPLIED ASPECTS OF ACCOUNTING BUDGETING
    JEL: M 41.
    Abstract: Unlike Bulgarian accounting theory and practice, global accounting theory and practice treat budgeting and analysis as a whole. The situation in our country in recent years has introduced a new concept of business budgeting.... Unlike Bulgarian accounting theory and practice, global accounting theory and practice treat budgeting and analysis as a whole. The situation in our country in recent years has introduced a new concept of business budgeting. Managers already need to have a plan for the operation of an entity in following and future reporting periods and to link corporate planning and the process of performance assessment. Accounting staff have felt a strong need to set budget indicators and to compare actual performance to these budget indicators. In this way, the concept of "accounting budgeting" has been gradually introduced in our country. It refers to the process of determining the quantity and value of sales, production, costs, investments in non-current tangible and intangible assets, current assets and liabilities, cash receipts and payments and more. The end result, or the so-called product of the budgeting process, is presented on paper in the form of a document named "a budget" (a plan).
  • Krasimir Shishmanov
    AN ANALYSIS OF THE POSSIBILITIES FOR THE DEVELOPMENT OF INFORMATION SYSTEMS IN COMPANIES AND ORGANISATIONS
    JEL: D85, L21.
    Abstract: The development of information systems requires a lot more than implementing a particular technology or finding an information solution. What are also necessary is a deep strategic approach and an analysis of the possibilities and... The development of information systems requires a lot more than implementing a particular technology or finding an information solution. What are also necessary is a deep strategic approach and an analysis of the possibilities and objective difficulties. One important condition in this process is the fact that the development of an information system must comply with global standards and must allow flexible set-up and adaptation according to specific individual requirements. This is additionally complicated by the fact that, at the moment, the conditions for the function of companies in our country require the achievement of positive results, which is realised in the short term and with budget cuts which affect the information infrastructure.