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  A Model for Financial Reporting of Fixed Tangible Assets in Public Sector Entities

  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 ... 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.

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  Some Aspects of the Accounting Analysis of Loans Granted by Commercial Banks

  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 ... 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.

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  Women in Power and Decision Making

  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 ... 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.