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Emiliyan Tananeev, Pepa Stoykova
Aspects of the Forged Documents in the Tax Process
Summary:
In modern times documentation applies for various purposes in public life. All the facts and circumstances relevant to the tax process can be proved on the basis of the document. Development of technologies of communication leads to a change in the way of fixing, storage, handling and use of data. Varied are the opportunities for manipulation of the information contained in the documents that are relevant for taxation of taxpayers. This requires the controls to be directed as to the nature and content of the documents and to the specifics of forged documents. To curb tax evasion it is appropriate to define the prerequisites and conditions that are conducive to improper documentation. Revenue authorities have a duty to identify the specific dimensions of the consequences of a criminal creation, use, concealment or destruction of documents.
The article discusses the possibilities for control of counterfeit documents as shall be established: the nature of the document, its contents and characteristics of forged documents involved in the tax process.
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Nikolay Nenovsky, Giovani Pavanelli, Kalina Dimitrova
Exchange Rate Control in Italy and Bulgaria in the Interwar Period. History and Perspectives
Summary:
The history of the exchange control in Europe in the interwar period provides us with interesting insights of the current development of the European monetary union and of the perspectives of its enlargement, where the exchange rate and monetary regime have a central role. Like in the past, in a different historical context and in different forms of course, Europe today could be also divided into centre, semi-periphery and periphery or, in other words, groups of countries at different stages of economic development. Therefore, we find it challenging to compare the evolution of exchange control (an exchange rate regime) in two countries which were of course characterized by different economic conditions - Italy being a representative of the semi-periphery and Bulgaria of the peripheral and, at that time, underdeveloped Balkans − but which, as a matter of fact, were both external to the financial and industrial core of Europe.
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Milen Dinkov
Micromanagement in the Organization – as a Form of Control and Management Style
Summary:
The article examines the phenomenon “micromanagement” as one of the major disadvantages of management. The characteristics of this style of management and fundamental qualities of micromanagers have been analyzed. Based on the analysis, the causes of micromanagement in an organization and its possible effects on employees’ behaviour and condition have been defined.
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Maya Lambovska
A Model for Performance Evaluation of Responsibility Centers in the Organization
Summary:
This article presents a model for performance evaluation of responsibility centers in the budgetary management process of the organization. The model is based on sophisticated instruments, including classical management tools and contemporary mathematical tools of theory of fuzzy logic and fuzzy subsets. The model is presented conceptually and methodologically (by algorithm for implementation). One possible application of the model is illustrated in four versions by an example for a cost center operating in uncertain and stable / dynamic environment.
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Yordan Tomov, Silviya Kostova
The Place of Standardization in Auditing
Summary:
Audit is a specific form of control, which has its own distinctive features. One of them is the ability to standardize the audit process.
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Ali Veysel
Audit Sampling for Tests of Controls
Summary:
The article is dedicated to scientifically grounded choice of the most appropriate approach for implementation of the audit sample for tests of controls. The practical significance of the study is represented by considering the nature and application of the tests of controls and by analyzing the selection of items for testing. Special attention is paid to various statistical distributions and formulas that are available in the scientific literature and used by Bulgarian auditors in applying audit sampling. They are compared with the basic settings in the International Auditing Standards.
Thus, an approach for applying audit sampling for tests of controls is offered. Practical guidelines on the determination of sample size and results evaluation are given, using functions in Excel and tables developed by the American Institute of Certified Public Accountants. They should be implemented by the auditors to form correct conclusions on the financial information based on the audit standards.
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Diyana Ivanova
Problematic Aspects of Public Procurement in Bulgaria and Possibilities to Restrict it by Optimizing Internal Control
Summary:
Public procurement is a mechanism for spending public funds and the control on its awarding and execution processes helps to respect the law in this aspect of public sector governance. The topic is both socially important and particularly relevant, given the public procurement reform at European level, which has caused changes in our country, too. This paper studies some problematic aspects of public procurement implementation in our country. The emphasis is placed on substantial violations and proposals are made for limiting them by increasing the effectiveness of internal control.
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Mina Kirova
The Operational Controlling System in the Insurance Company – Structure and Characteristics
Summary:
There are various understandings on the essence of controlling in literature.They could be generalized into two purposeful sides of the concept, namely: as a qualitatively new philosophy and as a management instrument of the business unit. In this expose these views are unified in one, in which the result-oriented management of the insurance company appears a way of thinking of the management team and at the same time the controlling assists the management by the necessary informationanalytical and methodical apparatus. Ultimately, the main idea of controlling is to ensure the accomplishment of insurer’s objectives by coordinating the realization of traditional managerial functions and providing, in due time, the information relevant for the managerial decision making.
The structure and organization of the controlling system is subordinate to the general theory of the system. Its development within the insurance company is accomplished on the basis of two supporting points: the first one is the personification and subjectivization of the links and interactions between the comprising elements of the system; the second is the technology of the implementation of the controlling presented as a process of consecutive actions of targeting, planning, reporting of expenses and operating results, the control and the information backup of the management team.
The characteristics of the operational controlling system are being displayed mainly upon the differentiation of the strategic from the operational controlling and are, at the same time, pre-determined by the necessity to reflect the specifics of the insurance activity. The latter determines the inclusion of the actuary’s technique and the insurance-technical analysis as elements of the controllership system, and the actuary-in-chief himself as a subject of controlling.
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Todor Todorov, Margarita Shopova
The Statistical Quality Control – European Alternative of Quality
Summary:
The implementation of the statistical methods for quality control of the technological processes is an important approach that ensures a substantial increase in the quality of the production. The statistical methods for quality control are wide spread practice in the developed countries. On the contrary they are almost not implemented in the Bulgarian economy and as a result achieving high quality by the European standards is only a good intention.
The survey performed in about 300 enterprises from the machinery construction industry in Bulgaria have shown that the statistical methods are unknown to the workers in that branch of industry and that they have not been implementing such methods in the practice despite their obvious advantages. Thus it is necessary for the Ministry of Economy and Energy to undertake practical steps on the implementation of statistical methods for quality control in the machinery construction enterprises by developing a “Strategy” in which to define the priorities of the Government, the measures and the financial resources that will ensure the training of specialists and the implementation of modern systems for quality management.
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Diyana Ivanova
Current State of Internal Control in Public Sector Organisations in the Republic of Bulgaria
Summary:
In the conditions of a global economic crisis, the need to protect public financial interests through effective, efficient, economical, legal and transparent management of public resources has become a topical issue we have been increasingly aware of. The application of these fundamental principles in the practice of public management is achieved by optimisation of the management responsibility towards an adequate and effective internal control. The present paper discusses issues related to the need to control the management of public resources and in particular to the role, the importance and the practical application of financial management and control as a key mechanism in the management of public sector organizations in the Republic of Bulgaria.
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Pepa Stoykova
Fakes as Objects of Tax Control
Summary:
Counterfeits are those results from an act or omission that is false, fraudulent or forged like the existing product. They contain foreign traits (characteristics) that create the illusion of a quality product at a higher cost or price, respectively.
Counterfeits are of interest for tax control due to the fact that they generate profit. Tax control shall be established reality of profit, which serves as the basis for the calculation of tax liabilities, and the opportunities for manipulation of revenue and expenditure variables.
Due to the wide variety of fakes, in this article false documents created in relation to counterfeit goods will be highlighted. Types of document crimes have been structured and their number compared (including sanctioned offenders) with the counterfeit goods and accompanying forged documents.
