"Scientific research" Almanac

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  METHODS FOR ASSESSING THE TECHNICAL RESERVES AND THE RESERVES RISK OF INSURANCE COMPANIES

  The object of this study is general insurance companies. The study focuses on methods for assessing the outstanding claims reserves and how they assess the risk of outstanding claims reserves insufficiency. The goal of the project is to review and systematize the scientific literature regarding the developed methods for assessing technical ... The object of this study is general insurance companies. The study focuses on methods for assessing the outstanding claims reserves and how they assess the risk of outstanding claims reserves insufficiency. The goal of the project is to review and systematize the scientific literature regarding the developed methods for assessing technical reserves. The study argues that the stochastic methods allow for not only predicting the expected outstanding claims but also optimizing this assessment and deriving the reserves’ distribution. As a result, the study proposes a methodology for assessing the risk of insufficient reserves for outstanding claims in accordance with the requirements of the Solvency 2 regime.

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  FLEXIBLE EMPLOYMENT IN BULGARIAN BUSINESS ORGANIZATIONS

  The specific parameters and dynamic changes in the environment in which industrial business organizations operate highlight the need for greater use of flexible forms of employment. This mainly provokes the increasing interest of both researchers in different scientific fields and managers and practitioners. This study presents the results of the ... The specific parameters and dynamic changes in the environment in which industrial business organizations operate highlight the need for greater use of flexible forms of employment. This mainly provokes the increasing interest of both researchers in different scientific fields and managers and practitioners. This study presents the results of the 2012 empirical study of flexible employment. The object of the study are the business organizations listed in Section 10 under Classification of economic activities – 2008 „Manufacture of food products“, and the focus of the study is on the flexible forms of employment. The managerial assessments of the scope and extent of the use of flexible forms of employment, the challenges facing them as well as the problems accompanying them are systematized and analysed. The dynamics in the number and structure of the employees of business organizations resulting from applying the forms is tracked. Ideas for expanding and capitalizing on opportunities and applying various forms of flexible employment are presented. The expected benefits of implementing the proposals are highlighted.

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  NATURE, ORGANIZATION AND MODELLING OF ACCOUNTING POLICY IN NON-FINANCIAL ENTERPRISES

  Accounting policy is a specific and dynamic economic model, which is the basis for the provision of management information in an enterprise. The current economic conditions require disclosure of reserves for optimizing the accounting policy in non-financial enterprises to achieve maximum efficiency of their economic activities. The aim of the ... Accounting policy is a specific and dynamic economic model, which is the basis for the provision of management information in an enterprise. The current economic conditions require disclosure of reserves for optimizing the accounting policy in non-financial enterprises to achieve maximum efficiency of their economic activities. The aim of the study is to examine the theoretical and organizational aspects of accounting policy and to provide opportunities for its modelling in non-financial enterprises. The theoretical and practical studies lead to the conclusion that there are reserves for optimizing the accounting policy in non-financial enterprises in terms of content, organization and practice in order to improve its information capabilities.