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  THE BUSINESS CYCLE AND ITS CONTEMPORARY CHARACTERISTICS

  The article aims to present the business cycle phenomenon and its contemporary characteristics. Understanding the business cycle theory will allow for more in-depth research on this subject for the Bulgarian economy, through which to increase the macroeconomic efficiency of the country's economic policy.... The article aims to present the business cycle phenomenon and its contemporary characteristics. Understanding the business cycle theory will allow for more in-depth research on this subject for the Bulgarian economy, through which to increase the macroeconomic efficiency of the country's economic policy.

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  PRACTICAL ASPECTS OF FINANCIAL CONTROLLING IN A COMPANY

  Financial controlling facilitates the managers of companies in making the right managerial decisions. The process of controlling includes planning, control and analysis. Planning is associated with setting goals and developing planned budgets, control � with detecting deviations from the goals, whereas analysis is associated with disclosing the ... Financial controlling facilitates the managers of companies in making the right managerial decisions. The process of controlling includes planning, control and analysis. Planning is associated with setting goals and developing planned budgets, control � with detecting deviations from the goals, whereas analysis is associated with disclosing the reasons for these deviations. The information system occupies a central place in financial controlling. It includes a system of indicators; the leading indicator being considered as an objective. The role of information systems in controlling is to link planning activities, control and analysis. This article presents the application of the information system of financial controlling in a particular company � an insurance company operating in the sector of General Insurance.

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  ECONOMIC INEQUALITY IN BULGARIA IN THE 21ST CENTURY

  Research of economic inequality underlies the design and implementation of an adequate economic or social policy. This paper presents a survey of income inequality in Bulgaria in the period from 2001 to 2015 by studying the dynamics of the Gini coefficient, the integral coefficient of une�ven distribution and decile ratios. We prove that despite ... Research of economic inequality underlies the design and implementation of an adequate economic or social policy. This paper presents a survey of income inequality in Bulgaria in the period from 2001 to 2015 by studying the dynamics of the Gini coefficient, the integral coefficient of une�ven distribution and decile ratios. We prove that despite the increase registered in the values of these indices in some years, the trend towards decreasing inequality is still weak. We also establish that there was significant income polarisation measured through the S90/10 and the S80/20 decile ratios. We prove that it is necessary to study the relation between the growth rate of the median income received by households in the first six deciles and the income received by households in the last four deciles by employing the growth rates ratio.