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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  COMPETITIVE ENVIRONMENT OF THE GENERAL INSURANCE MARKET IN THE REPUBLIC OF BULGARIA

  Insurance companies in Bulgaria develop their business in a market economy. Therefore, insurers are constantly striving to achieve competitive advantage. As a result of the competitive struggle between companies in the insurance market, an appropriate range of products is offered at the best possible conditions and consumer prices, and the quality ... Insurance companies in Bulgaria develop their business in a market economy. Therefore, insurers are constantly striving to achieve competitive advantage. As a result of the competitive struggle between companies in the insurance market, an appropriate range of products is offered at the best possible conditions and consumer prices, and the quality and efficiency of the insurance protection is increased. The present article determines the shape and strength of competition in the general insurance market in Bulgaria for the period 2008-2012. It was found that only in mass contracting of insurances, the insurance companies operate in highly competitive environments. The market of less popular insurances is characterized by an oligopolistic structure. In the offering of some of them, there is even monopoly.

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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.