"Scientific research" Almanac

More titles

• 

  ASSESSMENT OF FACTORS INFLUENCING THE AMOUNT AND MATURITY PROFILE OF BANK CONSUMER LOANS IN BULGARIA

  Over the last two decades there has been a substantial increase in theoretical and practical-applied research into the impact of key determinants on the consumer loans that banks offer. Their profitability and credit risk level depend on the optimum structuring of credit transactions. Of course this statement should not contradict the compliance ... Over the last two decades there has been a substantial increase in theoretical and practical-applied research into the impact of key determinants on the consumer loans that banks offer. Their profitability and credit risk level depend on the optimum structuring of credit transactions. Of course this statement should not contradict the compliance with the following two principles: 1) The amount and the term of the bank loan must fully comply with the actual need for funding, and 2) The value of the debt must be ‘secured’ with a sufficient level of creditworthiness. In this paper, the authors commit themselves to a thorough examination and assessment of key factors influencing the maturity structure and the amount of bank consumer loans in Bulgaria. Through a survey they aim to analyze and assess the priority of key determinants that affect the credit policy on the basis of individual opinions of bank experts directly involved in granting consumer loans.

• 

  THE GLOBAL FOREIGN EXCHANGE MARKET AND RESERVE CURRENCIES – MACRO-FINANCIAL ASPECTS

  The object of research in this study is the foreign exchange market, and the subject – the factors influencing the exchange rates of the leading world reserve currencies. The analysis focuses on the thesis of the increasing role of reserve currencies for the expansion of the transactions on the foreign exchange markets while preserving their ... The object of research in this study is the foreign exchange market, and the subject – the factors influencing the exchange rates of the leading world reserve currencies. The analysis focuses on the thesis of the increasing role of reserve currencies for the expansion of the transactions on the foreign exchange markets while preserving their ability to rebalance budgetary imbalances in trade flows through the mechanism of floating exchange rates. The aim of this study is to present the up-to-date perspective on evaluation of the factors influencing the exchange rates of the global reserve currencies that are also the basis of the predominant volume of transactions on the global currency markets.

• 

  PRACTICALAPPLIED PROBLEMS OF ACCOUNTING

  The subject of the study is an interesting topic for theoretical research and it is up-to-date and useful in practice. The aim of the study is to examine accounting in theoretical and practical aspects as an information system. To achieve this aim the following tasks have to be performed: to examine the accounting practice of Bulgarian enterprises ... The subject of the study is an interesting topic for theoretical research and it is up-to-date and useful in practice. The aim of the study is to examine accounting in theoretical and practical aspects as an information system. To achieve this aim the following tasks have to be performed: to examine the accounting practice of Bulgarian enterprises and its information opportunities; to examine the degree of application of the electronic signature, electronic banking, electronic invoicing and other electronic applications. The thesis statements are: the fast development of scientific and technical progress requires a change in the accounting information system; the need for comprehensive and timely accounting information requires the extensive use of electronic applications for transmitting and storing information. The results of the study we conducted enable us to outline several major conclusions: 1) accounting is a major information system in an enterprise, accounting information is a means for its effective management; 2) accounting regulations are in a continuous dynamics; 3) the aim of financial reporting is that the information in the financial statements has the property of ‘usefulness’; 4) the use of qualified electronic signature, electronic banking, electronic documents and other electronic applications is increasing, including in connection with the annual closing of accounts and the acquisition of fixed assets from the Operational Programme of the European Union.