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  Prospects for Early Prognosis of Crisis Situations in the Banking Sector

  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 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.

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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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  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.