Business Management

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  CONTEMPORARY CONTENT AND RESTRICTIVE MOMENTS REGARDING DOCUMENTING IN ACCOUNTING

  This article researches the contemporary content and restrictive moments regarding documenting in accounting. It analyses and delineates the specific aspects of accounting documentation. It also makes an attempt to highlight the specific characteristics of documenting in accounting, as emphasis is placed on its key role in the reporting process of ... This article researches the contemporary content and restrictive moments regarding documenting in accounting. It analyses and delineates the specific aspects of accounting documentation. It also makes an attempt to highlight the specific characteristics of documenting in accounting, as emphasis is placed on its key role in the reporting process of a company. It also clarifies the leading theoretical and applied significance of documenting as an element of accounting methodology. Finally, a conclusion is drawn that, despite the constant dynamics and development of social and economic relations, the documenting of accounting transactions and processes is still a reliable source of information about the assets and the activities of a company. This determines the substantiated attempts towards its permanent improvement by building an information system for the accounting unit and is a prerequisite for the construction of an orderly and adequate accounting system for timely and complete encapsulatioin of the assets and the financial state of a company.

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  AGE AS A DETERMINANT OF PENSIONS FOR INSURANCE PERIODS AND OLD AGE IN BULGARIA

  Age is one of the qualifying conditions which entitle insured persons to receive cash benefits from insurances for old age. Nevertheless, at this stage, the practice of linking the amount of pensions to the age at which they are awarded is rather limited in pensions insurance practice. The objective of this research is to study the significance of ... Age is one of the qualifying conditions which entitle insured persons to receive cash benefits from insurances for old age. Nevertheless, at this stage, the practice of linking the amount of pensions to the age at which they are awarded is rather limited in pensions insurance practice. The objective of this research is to study the significance of age to the pension insurance systems of EU states and hence propose a mechanism which makes it possible to link the amount of pensions for insurance periods and age in Bulgaria to the average life expectancy after retirement.

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  MEDIUM-TERM PLANNING AND BUDGETING AT A LOCAL LEVEL

  This article discusses the theoretical and practical aspects of medium-term planning and budgeting at local level in contemporary Ukraine. The author emphasises that the completion of functions by local authority bodies in Ukraine require the realisation of effective measures and actions guaranteed by corresponding budgetary programmes. One ... This article discusses the theoretical and practical aspects of medium-term planning and budgeting at local level in contemporary Ukraine. The author emphasises that the completion of functions by local authority bodies in Ukraine require the realisation of effective measures and actions guaranteed by corresponding budgetary programmes. One significant aspect of the problem is the effectiveness of monitoring the completion of local budget programmes. The article contains particular proposals regarding the budgetary reform carried out in Ukraine – the introduction of medium-term budget planning at both state and local level.