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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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  Analysis of Income as a „Generation of Income“ Account Component

  „Generation of income" account contains information on value added components: compensation of employees, taxes on production and imports, subsidies, gross operating surplus, gross mixed income. It complements the information of "Production" account, allowing analysis of the level of wages in sectors and industries of the economy. Data from this ... „Generation of income" account contains information on value added components: compensation of employees, taxes on production and imports, subsidies, gross operating surplus, gross mixed income. It complements the information of "Production" account, allowing analysis of the level of wages in sectors and industries of the economy. Data from this account allow committing the income from productive activity to the results achieved by sectors and economic activities. This article provides an analysis of the statistical information contained in the "Generation of income" account for the period 2000-2012, to identify the formation macroeconomic trends.

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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.