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  “Money Laundering” Phenomenon as a Threat to the Stability of the National Economy

  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 ... 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.

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  Possibilities to Evaluate the Sustainability of the Banks in Bulgaria using a Rating System ALER(TS)

  As the global financial crisis of 2007 shows, the modern banks are crucial for the stability of the financial sector and the economy as a whole. The study aims to present to academics and banking professionals the developed methodology of the evaluation system for sustainable development of the banking sector ALER(TS) and assess the extent of its ... As the global financial crisis of 2007 shows, the modern banks are crucial for the stability of the financial sector and the economy as a whole. The study aims to present to academics and banking professionals the developed methodology of the evaluation system for sustainable development of the banking sector ALER(TS) and assess the extent of its applicability based on real data analysis. The study argues that an independent and open-rating system to evaluating the banking sector contributes to increase its stability and competitiveness.

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  Specific Aspects of the Inventory of Assets in the Enterprises with Agricultural Activities

  Basic requirement in the activity of the agricultural enterprises is to present a true and fair financial and property status, accounted financial results and changes in cash flows. In the stage of preparation for the annual accounting closure most important precondition for this is to perform an annual inventory of assets, equity and liabilities. ... Basic requirement in the activity of the agricultural enterprises is to present a true and fair financial and property status, accounted financial results and changes in cash flows. In the stage of preparation for the annual accounting closure most important precondition for this is to perform an annual inventory of assets, equity and liabilities. In the current research we will focus our attention on the inventory of assets in the agricultural enterprises.