"Scientific research" Almanac

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  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.

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  ANALYSIS OF DIFFERENCES IN THE ECONOMIC DEVELOPMENT OF THE COUNTRIES OF THE EUROPEAN UNION – BEFORE AND AFTER THE DEBT CRISIS

  The object of this study is the degree of economic development of EU countries, and its subject is the two major economic indicators selected for comparison – size and growth rate of GDP and the consolidated government debt to GDP ratio. The purpose of the study is to reveal the disparities in the development of the EU countries concerned in the ... The object of this study is the degree of economic development of EU countries, and its subject is the two major economic indicators selected for comparison – size and growth rate of GDP and the consolidated government debt to GDP ratio. The purpose of the study is to reveal the disparities in the development of the EU countries concerned in the period before and after the crisis. The Tasks set in examining the GDP aim to answer the following questions: ‘What is the size of the GDP expected to be in the current 2014?’, ‘Which of the European countries concerned will have the best performance, relative to GDP in terms of the global economic crisis?’ The main thesis is: Failure to comply with the Maastricht decisions that affect the value of the gov-ernment debt in the European countries concerned does not allow for making effective management decisions and this increases the disparities in their economic development. Main conclusions: Lowering the debt burden in developed countries, where the threshold values of debt and deficit are seriously exceeded, can be achieved by balancing the government budget, improving the methods for risk assessment, expanding the investor base, increasing the liquidity in the market for government obligations and achieving a sustainable GDP growth. Striving to comply with the Maastricht Treaty will help to reduce disparities in the economic development of the European Union countries after the debt crisis.

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  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.