"Scientific research" Almanac

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  POSSIBILITIES FOR APPLICATION OF PENSION INSURANCE ORGANISATION OF TEACHERS IN BULGARIA

  An attempt has been made to justify the thesis that the organisational development and improvement of the applied differentiated approach has a significant capacity to turn the pension insurance into a socio-economic corrective of the market evaluation of teachers’ labour by providing pensions in the amount appropriate to the contribution and ... An attempt has been made to justify the thesis that the organisational development and improvement of the applied differentiated approach has a significant capacity to turn the pension insurance into a socio-economic corrective of the market evaluation of teachers’ labour by providing pensions in the amount appropriate to the contribution and significance of the teaching profession for the formation of human capital and socio-economic development and prosperity in Bulgarian society. The study of the opportunities for organisational development and improvement of the teachers’ public pension insurance is the main objective of the survey. The following specific tasks are set: study of principles and guidelines for differentiation of insurance activity; justification of the need for continuing development and improvement of the applied differentiated approach in the organisation of the pension insurance of teachers in Bulgaria; study of the specifics and evaluation of public pension insurance protection of teachers in Bulgaria; formulating proposals for development and improvement of public insurance of teachers in Bulgaria. The results of the survey show the need to develop and improve the pension insurance of teachers. Proposals to transform payments from the Teachers’ Pension Fund into a function of pension insurance contributions have been formulated. Organisational changes that bind the amount of pension for insured length of service and old age of teachers with their contribution to community development have been proposed.

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  CURRENT PROBLEMS IN THE ORGANIZATION OF ACCOUNTING IN THE PUBLIC SECTOR

  In the accounting legislation in the sphere of the public sector in our country conceptual amendments have been made, which has reflected on the overall organization of the accounting process in the budgetary organizations. However, these changes affect individual aspects of the budgetary organizations' accounting, which is why there is currently ... In the accounting legislation in the sphere of the public sector in our country conceptual amendments have been made, which has reflected on the overall organization of the accounting process in the budgetary organizations. However, these changes affect individual aspects of the budgetary organizations' accounting, which is why there is currently no entirely new framework for accountability of public sector enterprises. This in turn is a prerequisite for insufficient clarity and, in certain cases, a contradiction in the accounting of specific business operations and processes in the budgetary enterprises. The main purpose of this study is to examine the organization of current and periodic accounting in public sector enterprises. The fundamental research thesis that is being defended is that the improvements in the organization of the current and periodic accounting of the activities of the public sector enterprises are a prerequisite for a true and fair presentation of their financial situation. Proof of the presented thesis requires the fulfillment of the stated tasks: to clarify the significance of the process of convergence of the national accounting rules in the public sector with the international accounting legislation; to outline the main theoretical, methodological and practical problems; to offer reasoned opportunities for improving the current and periodic accounting and reporting process in order to better reflect business operations in the public sector enterprises. As a result of the survey, problems, referred by the authors as main problems, have been outlined in relation with the accounting in these enterprises, and argued opportunities for improvement related to the Chart of Accounts of the budgetary organizations and the presentation of the information in the financial statements have been presented.

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  APPLICABLE ASPECTS OF ECONOMETRIC MODELING OF DYNAMIC RELATIONS

  The paper is focused on the application of the statistical methods for the analysis of dynamic relationships. The relationships among the economic phenomena are realized not only in the distributions of the population, (static aspect) but also in the changes that have occurred into it with the time (dynamic aspect). The thesis supported by the ... The paper is focused on the application of the statistical methods for the analysis of dynamic relationships. The relationships among the economic phenomena are realized not only in the distributions of the population, (static aspect) but also in the changes that have occurred into it with the time (dynamic aspect). The thesis supported by the authors is that statistical methods used for the analysis of dynamic relationships are both modern and powerful instruments for the researchers that allow to discover new characteristics of the interdependence among economic phenomenon but at the same time, their application is accompanied with many conditions that have to be known and taken into account. The goal of the paper is to systematize the statistical methods for analysis of relationships based on time series data, and to point out their abilities in the advancement and enhancement of the analysis of the economic phenomenon. In order to achieve this goal, we have solved the following tasks: a) to describe the cross-correlation analysis; b) to characterize the distributed lag models (aka transfer function models); c) to study the vector auto regression (VAR) models; d) to describe the cointegration as advanced statistical method for the analysis of non-stationary time series. The established results cover the advanced features of the dynamic relationship models: the interdependence between two (or more) time series; exploration of single relationships and distributed influence; the representation of multidimensional dynamic relationship; the survey of both long-term equilibrium relation and short-term interaction between the variables induced by the deviations from equilibrium state.