-
Aglika Kaneva
Analysis of the Profitability Indicators and Indicators for Assessment of Assets Quality of the Banks in Bulgaria in the 2007 – 2018 Period
Summary:
This research is dedicated to the profitability of the banks in Bulgaria - profit after tax, return on equity and return on assets. Òhe dynamics of indicators for assessment of assets quality of banks such as banks risk exposures and impairments of credits of the banks has been examined that like the profitability indicators are highly influenced by the financial crisis.
-
Dragan Georgiev
Establishing a System of Income Multiplier Profiles in the Lodging Industry
Summary:
The determination of income multiplier profile (IMP) of an enterprise, activity or department in the budgeting process is a popular method in the field of hospitality to study the influence of different value measurable key factors on the financial result. Its traditional use is associated with determining the business orientation, analyzing the profitability of products and services in order to optimize the financial result, and implementation of accounting and control strategies.
This paper presents a modified approach for establishing a system of standardized profiles, based on conception of responsibility centers under USALI, as key factors are derived from the basic algebraic relationship "cost-volume-profit".
-
Ventsislav Vasilev
Information from the Cash flow Statement – Possibilities for Analysis of the Activity of Insurance Company
Summary:
Cash flow statement is an integral part of the accountability of the insurance company. It is an important source of information when analyzing the financial structure of the insurance company and the types of amount of the cash flows determined of its work. Through the cash flow statement is drawn attention to the distinction between types of activity and direction of cash flows. Using some elements of the report is a prerequisite for the calculation of indicators for adequacy, profitability and rate of development of the individual cash flow. Thus becomes possible to extend the analysis of the business of the insurance company.
-
Stanislava Pancheva
Accounting–information Problems Connected with Using of Non-current Assets in Non-profit Organizations
Summary:
In the scientific research, the nature of assets in the enterprises with non-profit goal is explored. On this base is suggested a definition for the assets together with some indications for accounting purposes. The criteria are differentiate, both for admitting the assets and the models of their valuation. Some problems connected with reporting of assets with public meaning and no-current assets without public meaning are outlined. Some guidelines for the resolving of these problems are shown. The position of the assets in the structural section of the annual report is determined. The information links between them are taken out.
-
Mariana Drumeva
Salt Trade of Tsvyatko Radoslavov and his Company in the 50s – 70s Of The 19th Century
Summary:
In this article the trade with rock and sea salt of one of the biggest sales companies established in the town of Svishtov in the 50s of the 19th century in the region of Vlashko has been traced. The available quantitative data available in Tsvyatko Radoslavov’s unpublished archive have been processed by outlining daily business practices in this trade and the scope of the company’s activities as well as defining the company’s profitability. Different periods of the company’s activity have been outlined, as well as the trading network of the imported salt from Romanian cities and the sale of salt in Svishtov and in the North of Bulgaria. This article is a contribution to the studying of different specific mechanisms of the trade and the justification of the thesis that Svishtov has been one of the main centres of salt trade on the southern Danube bank during the period of the Bulgarian National Revival.
-
Stoyan Nalbantov
“Money Laundering” Phenomenon as a Threat to the Stability of the National Economy
Summary:
This article examines the nature, complexity and specific features of the term “money laundering” as an activity of legalization of illegally obtained funds and their presentation as coming from a legitimate economic activity. What are clarified are the stages through which the process of “dirty” money laundering (placement, layering and integration) passes using multiple operations and schemes of different types and complexity. Outlined are the negative consequences and effects from the integration of criminally acquired profits in the financial system and their impact on the economic, political and social life of the country.
