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Plamen Milev
Opportunities for Building Computer Information Systems in Municipalities Using Dynamic Document Management
Summary:
The article deals with the structural differences of the documents in municipal administrations of Bulgaria. These documents are official forms that contain specific facts and information specified by the law. In this sense, each municipal administration works with documents using its own structure described in existing state and municipal regulations. Under the structure of the document in the article we understand a list of attributes of a given document and its specific meaning in terms of this document. In terms of municipal documents, the structure of the different forms does not change during the calendar year, but in many cases this structure differs for each subsequent calendar year. Therefore, this article focuses on the use of software methodology for dynamic document management in databases of municipal computer information systems of the local administration of the Republic of Bulgaria. For this purpose we consider the use of five software methods – software method for defining documents, software method for presenting documents in the form of metadata, software method for saving documents presented as metadata, software method of storing documents in the form of metadata, software method for retrieving documents stored as metadata.
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Polya Angelova
Farm Accountancy Data Network (FADN) in the Context of Agricultural Statistics
Summary:
The Farm Accountancy Data Network (FADN) is a partial representative survey for evaluating the income and economic activities of agricultural holdings in the European Union. The survey covers only holdings that are considered market-oriented or commercial and they form the field of observation. In this paper we present the methodological framework of the FADN survey with the emphasis on the basic definitions and main indicators describing the activities of the agricultural holdings. Further we clarify the criteria used for the stratification of the holdings, the sampling methods and the contents of the Farm Return questionnaire. More attention is focused on the specific application of the FADN in Bulgaria with statistical analysis of the main economic results of the agricultural holdings for the period 2004 – 2009.
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A. V. Bulavynets
Management of Loan Capital in Financing Structure of The Enterprise: Theoretical and Methodical Foundations
Summary:
In the article are explained the essence of the concepts of "loan" and "borrowed" capital. We considered that the loan capital of company characterizes part of the financial resources of the enterprise what is temporarily involved in economic activities and they can be sent to the capital market for additional income from the investment. It is advisable to understand that the borrowed capital is the financial resources of the enterprise, not belonging to him by right of ownership, but raised them in economic activities from different sources and in different forms on terms of maturity, repayment and interest payment in order to fulfill the objectives of the program of its activities.
The theoretical and methodical principles of borrowed capital management have been investigated, in particular: the directions of management (planning and capital employed, assessing the efficiency of capital employed, monitoring the timely servicing and repayment of debt); characterized by the principles on which is based capital management (accounting principle prospects of development of business, the principle of matching amounts of borrowed capital and the formation of the assets of the enterprise, the principle of optimality of capital structure from the standpoint of its effective function, the principle of ensuring the efficient use of capital employed in the course of economic activity).
Criteria of optimization of the borrowed capital to calculate its weighted average cost and term borrowings have been proposed.
A formula procedure for determining the weighted average cost of borrowed capital employed, which is based on the approximation of streaming method has been developed.