Year 2013, Issue 2
Date published20.6.2013
Table of content
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BOZHIDAR BOZHINOV
Prospects for Early Prognosis of Crisis Situations in the Banking SectorJEL: G21Keywords: banks, banking crises, global financial and economic crisis, early prediction models for banking crisisSummary: The first global financial and economic crisis of the present century has once again reminded the economists of the vulnerability of the banking system as far as outside shocks are concerned. Problems in the banking sector can be... The first global financial and economic crisis of the present century has once again reminded the economists of the vulnerability of the banking system as far as outside shocks are concerned. Problems in the banking sector can be measured in expenses worth billions of Euros in order to support and stabilize most affected countries. In this respect the present article aims at analyzing the options for predicting banking difficulties and problems by means of models focusing on those based on the signal approach. On the basis of a conducted research an attempt has been made to create a mechanism for improvement of the signal-based models for forecasting crisis situations in the banking sector. -
MILKA BAKYRDZHIEVA
Women in Power and Decision MakingKeywords: gender equality, women in politics, women in senior executive position in economy, women in science.Summary: The article treats gender equality in Bulgaria and gender equality in power and decision making, in particular. The general review of the problem is followed by an analysis of women’s participation in the process of power exercising... The article treats gender equality in Bulgaria and gender equality in power and decision making, in particular. The general review of the problem is followed by an analysis of women’s participation in the process of power exercising and decision-making in the aspects presented in the third priority area of the European road map. The area is entitled ‘Encouraging gender equality in power and decision making’ and covers three aspects: political participation and representation of women; women in senior executive position in economy (overcoming the vertical segregation); women in science. At the end of the article, there is a practical research on women’s participation in power and decision making. -
Daniela FESCHIYAN
A Model for Financial Reporting of Fixed Tangible Assets in Public Sector EntitiesJEL: Ì41Keywords: Public sector accounting, fixed tangible assets, International Public Sector Accounting Standards, accounting model, depreciation, valuation.Summary: The article reviews some of the disadvantages related to the current model of financial reporting of fixed tangible assets in public sector entities. A prerequisite for the occurrence of the researched problems is the lack of... The article reviews some of the disadvantages related to the current model of financial reporting of fixed tangible assets in public sector entities. A prerequisite for the occurrence of the researched problems is the lack of standardization in the accounting system of those entities. The author suggests a standardized model and supports the thesis that the problem could only be solved through the adoption of accounting standards replacing the existing practice of regulating the accounting process in public sector entities with instructions and letters. The suggested standardized accounting model for primary recognition, current and regular valuation of fixed tangible assets projects the means and ways for improving the accounting system of public sector entities by adapting it to the conceptual framework of the International Public Sector Accounting Standards. -
DUDAR, Volodimir
Development of the Market for Food Products from Ukraine’s Agricultural SectorKeywords: markets for food products from the agricultural sector, demand, supply, European integration, competitiveness of production, export potential, export prices, globalization.Summary: The article analyses the development of markets for food products from the Ukraine agricultural sector and the degree of its dependence on imports of food products. The article also outlines the main areas for activating... The article analyses the development of markets for food products from the Ukraine agricultural sector and the degree of its dependence on imports of food products. The article also outlines the main areas for activating international economic activities and realization of export potential of Ukraine’s agricultural sector specializing in food production. The author advocates the necessity of deepening the processes of integration with main international markets of agricultural food products. -
P. Dimitrova
Some Aspects of the Accounting Analysis of Loans Granted by Commercial BanksSummary: The accounting analysis performed in banking institutions is of key importance. It is based on information collected exclusively from current and periodic accounting reports. Based on real accounting data, it is found that there are... The accounting analysis performed in banking institutions is of key importance. It is based on information collected exclusively from current and periodic accounting reports. Based on real accounting data, it is found that there are decreased rates of positive growth in credit portfolios. Granted loans are well-secured while at the same time there is also an increase in the percentage of non-performing loans. When assessing the risk of collateral it is possible to propose the use of "above-the-moderate risk." It is considered necessary for banks to maintain information about the liquidation value of mortgages or pledged assets, rather than the market price. -
NIKOLAY NINOV
Long-term Care – the New Social Risk in EuropeSummary: The ageing of population, changes in the family model, and increased number of women-players on the labour market, as well as changing values and attitudes towards informal delivery of services are the new variables which are... The ageing of population, changes in the family model, and increased number of women-players on the labour market, as well as changing values and attitudes towards informal delivery of services are the new variables which are becoming a major challenge to the adequacy of European social systems. Until recently, the question as to whose responsibility it is to take care of dependent elderly persons has had a straightforward answer – the family; therefore the problem was not in the focus of attention of politicians or governments. The current situation is totally different and due to the trends towards an increase in the number of people in need of care, the reduced number of available caretakers, and the ever growing public and private expenditure on social services, the issue has now turned from private into a public one to all EU member states. Therefore, long-term care of elderly people has been labeled as ‘a new social risk’.