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  Early Activities of the Svishtov City Council (July 1877–December 1878)

  This study examines the diverse activities of the Svishtov City Council's activities during a short, but significant, period that played an important role in the history of the city. The research is based mainly on previously unused archival documents. It is proven that the first mayor of Svishtov was Yani D. Stanchov, and not Dimitar G. Anev, as ... This study examines the diverse activities of the Svishtov City Council's activities during a short, but significant, period that played an important role in the history of the city. The research is based mainly on previously unused archival documents. It is proven that the first mayor of Svishtov was Yani D. Stanchov, and not Dimitar G. Anev, as previously believed. The enormous work of the two councils headed by Stanchov (July-December 1877) and Anev (December 1877-December 1878) in fulfilling the assigned powers, and specific tasks appointed by Russian officials are revealed. Activities related to the preservation and sale of movable property abandoned by the Turks, leasing of real estate, school and sanitation measures, as well as public works activities, are monitored in detail. Issues related to accommodation for sick and wounded soldiers in the city, providing accommodation for military, civilian and medical personnel are highlighted.

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  Theoretical Foundations of Accounts Receivable Management in Public Companies: Modern Concepts and Approaches

  This publication examines the theoretical foundations and models for managing accounts receivable and analyzes the challenges associated with their application within the Bulgarian economic context. Based on a systematic review of classical and modern theories the need for a balanced and strategically grounded receivables management policy is ... This publication examines the theoretical foundations and models for managing accounts receivable and analyzes the challenges associated with their application within the Bulgarian economic context. Based on a systematic review of classical and modern theories the need for a balanced and strategically grounded receivables management policy is emphasized. The aim of the publication is to identify the main barriers to the effective application of these models in Bulgaria. Among them are limited financial reporting transparency, delayed payments along the supply chain, and weaknesses in the regulatory and institutional framework. The study also analyzes theoretically grounded indicators such as DSO (Days Sales Outstanding), accounts receivable turnover, and collection ratio, as well as methods for assessing customer creditworthiness. In conclusion, the paper highlights that the application of theoretical models is feasible but requires adaptation to local conditions and improvements in the business environment. The research supports the thesis that theoretical principles can serve as an effective management tool when combined with practices that take into account the specific institutional and economic realities in Bulgaria.

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  Digitalization of Enterprise Accounting Systems in the Republic of Bulgaria – Advantages and Disadvantages

  M41, M40, O39... M41, M40, O39