"Scientific research" Almanac

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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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  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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  STRUCTURAL CHANGES IN THE PRODUCT PORTFOLIO OF BULGARIAN INSURANCE COMPANIES

  The structure of the portfolio of insurance companies shows what consumer preferences to different insurance products are. The comparison of product structures makes it possible to determine whether there is a change in the pattern of insurance consumption, to outline the reasons if there is a change and insurers to take adequate actions in line ... The structure of the portfolio of insurance companies shows what consumer preferences to different insurance products are. The comparison of product structures makes it possible to determine whether there is a change in the pattern of insurance consumption, to outline the reasons if there is a change and insurers to take adequate actions in line with new trends in consumer demand. The objective of this article is to assess the strength of the structural changes in the product portfolio of Bulgarian insurance companies. The assessment of the structural changes is done by tracing the dynamics in the distribution of Gross Premium Income by insurance sectors and insurance classes and also on the basis of the values of the integral coefficient of structural changes. The thesis defended is that tracking changes in the product structure makes it possible to identify the dynamics of the market shares of the insurance sectors and the insurance classes, to outline the trends in their market positions and to assess the degree of change in the consumer preferences. In order to achieve the objective and to prove the thesis, the following tasks have been formulated: formation of the structure of the insurance market by calculating the market shares of general and life insurance; formation of the structure of the product portfolio in general and life insurance by calculating the market shares of different types of insurance; establishing the changes in the positions of the individual insurance sectors and insurance classes in the product structure; characterizing the strength of the outlined structural changes. The survey results show that there have been changes in consumer preferences for different insurance products during the period under review. The changes in the product structure of life insurance are the most significant.