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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.

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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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  Long-term Care � the New Social Risk in Europe

  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 ... 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�.