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  Accounting Aspects of the Acquisition of Tangible Fixed Assets Intended to Environmental Protection under the European Funds

  Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by ... Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by budgetary financing programs of the European Union. The trend to implement socio-economic responsibility of enterprises reflects upon the increase of their competitiveness in the market, which in turn is a prerequisite for their greater profitability. The major aim of this study is to supplement the accounting knowledge regarding some important components of the organization of accounting as accounting policies and chart of accounts of a company which acquires tangible fixed assets intended for the protection of the environment, as well as specific accounting entries. In a logical sequence were examined the cost of restoring the environment and the costs of environmental protection.

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  Impact of the Global Financial Crisis on Housing in Bulgaria

  Negative effects of the global financial crisis is still not fully overcome in the world and the economies of individual countries continue to implement various measures to eliminate their effect. One of the most crisis-hit sectors of the economy proved to be construction and directly related to it real estate market. This article aims to make a ... Negative effects of the global financial crisis is still not fully overcome in the world and the economies of individual countries continue to implement various measures to eliminate their effect. One of the most crisis-hit sectors of the economy proved to be construction and directly related to it real estate market. This article aims to make a critical analysis of the status and trends in the "construction", with an emphasis on housing during the 2008-2013 period. In order to thoroughly investigate the problem, the article will consider the state of the mortgage market in Bulgaria and opportunities for bank financing of construction enterprises (through direct funding and realisation of finished products - by financing customers in the form of housing loans) and their relation to the development of the construction sector in the country.

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  Optimization of Physical Distribution by Analyzing its Efficiency

  The article clarifies the methodological, theoretical and applied problems of analysis of physical distribution. The presented opinions are about the nature and the range of physical distribution. The models have been developed to analyze the efficiency of physical distribution. They are probed to a firm - manufacturer of baby food for two ... The article clarifies the methodological, theoretical and applied problems of analysis of physical distribution. The presented opinions are about the nature and the range of physical distribution. The models have been developed to analyze the efficiency of physical distribution. They are probed to a firm - manufacturer of baby food for two consecutive years. The thesis that is defended is that in contemporary conditions the tools of the economic analysis (methodological and technical) have an important role in the optimizing of the activities included in the composition of the physical distribution and physical distribution in general.