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  New Aspects of Accounting Legislation

  Accounting is an information system, which only creates information regarding the financial position, the efficiency of operations, the changes in the financial position and the cash flows of enterprises. All this suggests certain requirements for its operation and the information it creates. They are codified in the existing accounting ... Accounting is an information system, which only creates information regarding the financial position, the efficiency of operations, the changes in the financial position and the cash flows of enterprises. All this suggests certain requirements for its operation and the information it creates. They are codified in the existing accounting legislation – the Accountancy Act and the applicable accounting standards. Some changes have occurred due to the influence of various factors in the accounting regulations. In recent years, the reasons for this have been related to some changes in the basic EU acts that regulate the relations in the field of accounting. A new Accountancy Act and National Accounting Standards (NAS) amended and supplemented have been in force since the beginning of 2016. The standards set out in these regulations have led to changes in the implementation of accounting as a practical activity. This paper highlights both the new aspects of accounting legislation and those that give rise to certain inconsistencies in interpreting them and potential problems in applying them. This is done sequentially – first regarding the Accountancy Act, and then regarding the amendments and supplements to the National Accounting Standards. Some of the arguments can be taken into account when these regulations are further updated.

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  Cultural Policy of Municipalities – Local Population’s Evaluation

  An essential element of public policy is the field of culture. In this sense, a significant milestone in the implementation of cultural policy, in terms of the distinctiveness of municipalities, is the assessment of the population, for which it is developed. The aim of this publication is to present the support of the local population for cultural ... An essential element of public policy is the field of culture. In this sense, a significant milestone in the implementation of cultural policy, in terms of the distinctiveness of municipalities, is the assessment of the population, for which it is developed. The aim of this publication is to present the support of the local population for cultural policy by the assessment of included in it: cultural activities, priorities, segmentation of users (residents and visitors) and coherence with other public policies. The article presents the results of the population survey on cultural policy implemented in six municipalities in Bulgaria - Kavarna, Balchik, Biala, Shabla, Avren and Dolni Chiflik. With the help of questionnaires were obtained estimates for cultural activities, infrastructure priorities and bottlenecks, as well as consistency with other public policies. Top rated are Kavarna and Balchik on the variety, intensity of the cultural calendar and cultural infrastructure, as well as the consistency of their public policies. Overall, the highest degree of consistency was observed between cultural policy and tourism. The results show that in the segmentation of users we cannot give priority to one category only - locals or visitors. They are equally represented as beneficients of cultural policy.

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  Analysis of the Development of Tourism Regions in Bulgaria

  This article makes a comparison between the principles of zoning of Bulgaria for statistical purposes and the requirements and criteria set out in the Concept of tourism zoning of the country, established in 2015. Conclusions are drawn about the degree of balance between regions, the current trends in tourism development in the newly-formed ... This article makes a comparison between the principles of zoning of Bulgaria for statistical purposes and the requirements and criteria set out in the Concept of tourism zoning of the country, established in 2015. Conclusions are drawn about the degree of balance between regions, the current trends in tourism development in the newly-formed tourism regions for the period 2010-2013 are tracked and a factor analysis of the change in revenues from nights spent is made. The basic factors stimulating and hindering tourism development are identified for each of the tourism regions.