"Scientific research" Almanac

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  CORPORATE SOCIAL RESPONSIBILITY REPORTING

  The purpose of this study is to present the results of scientific research on Corpo-rate Social Responsibility reporting. The subject of the research comprises Bulgarian business organizations, while its scope is the theoretical aspects of Corporate Social Responsibility reporting and the extent to which Bulgarian enterprises use the capacity of ... The purpose of this study is to present the results of scientific research on Corpo-rate Social Responsibility reporting. The subject of the research comprises Bulgarian business organizations, while its scope is the theoretical aspects of Corporate Social Responsibility reporting and the extent to which Bulgarian enterprises use the capacity of the United Nations Global Compact and the Global Reporting Initiative. The realiza-tion of the research objective encompasses the following tasks: research and analysis of the existing theoretical aspects and practical dimensions of the reporting of corpo-rate social responsibility and social reports; exploring and analysing the communiqués of the progress of the UN Global Compact and the Reporting Guidelines developed by the Global Reporting Initiative; analysing and assessing the extent to which Bulgarian enterprises integrate corporate social responsibility reporting into their management systems by implementing globally validated structures. The fundamental research the-sis that is being defended is that a very small share of Bulgarian enterprises reports their corporate social responsibility using the communiqués of the progress of the UN Global Compact and the Global Reporting Initiative Reporting Guidelines. The results of the empirical research of the three largest social report databases (the Corporate Register, the UN Global Compact and the Global Reporting Initiative) prove the assumed thesis and identify the existence of significant problems with the reporting of corporate social responsibility by Bulgarian business organizations.

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  CHALLENGES TO INSURANCE INTERMEDIARIES IN THE CONDITIONS OF NEW REGULATIONS

  The present study presents the results of a survey conducted by insurance intermediaries in Bulgaria in 2017 and carried out under project ¹ 4-2017 of the Institute for Scientific Research. The main objective of the survey is to outline the situation and the opportunities for improving the activity of the insurance intermediaries in compliance ... The present study presents the results of a survey conducted by insurance intermediaries in Bulgaria in 2017 and carried out under project ¹ 4-2017 of the Institute for Scientific Research. The main objective of the survey is to outline the situation and the opportunities for improving the activity of the insurance intermediaries in compliance with the European Union regulations. The argument is that insurance intermediaries are a determining factor for the development of insurance companies. Proving the thesis has been achieved by solving the following important tasks:indication of the need and importance of insurance intermediaries; systematized and analyzed data showing the state of mediation activity in Bulgaria for the period 2007-2016; the conditions for registration and deletion of the insurance broker. Insurance brokers in Bulgaria have been found to be important in the formation of premium income. The pace of development of the insurance market lags behind the pace of development of insurance brokers. The pace of development of insurance agents lags behind the pace of development of insurance brokers. The pace of development of insurance agents- natural persons lags behind the pace of development of insurance agents. The rate of growth of premium income realized by insurance brokers in the non-life insurance sector lags behind the rate of growth of premium income realized by insurance brokers in the life insurance sector.

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  YOUTH, UNIVERSITIES AND BUSINESS – KEY PARTNERS IN ACHIEVING THE GLOBAL SUSTAINABLE DEVELOPMENT GOALS

  Sustainable development is a guarantee against the challenges of today’s world. The idea is not new, it is evolving, presented at the beginning of the 21st century by Millennium Development Goals by 2015 and Sustainable Development Goals 2030 (UN 2015, 17 goals, 169 targets, 193 countries). The Agenda 2030 is the first agreement that provides for ... Sustainable development is a guarantee against the challenges of today’s world. The idea is not new, it is evolving, presented at the beginning of the 21st century by Millennium Development Goals by 2015 and Sustainable Development Goals 2030 (UN 2015, 17 goals, 169 targets, 193 countries). The Agenda 2030 is the first agreement that provides for global action and affects all countries’ internal policies. World forums in 2016 stated that Global Sustainable Development Goals are not recognized by all stakeholders. The defined sustainable development goals and the related targets balance three dimensions – environmental, social and economic in areas such as poverty, inequality, food security, health, sustainable consumption and production, economic growth, employment, infrastructure, nature utilization, climate, as well as gender equality, peaceful and inclusive societies. Education plays a vital role in implementing the Global Sustainable Development Goals by 2030 (Goal 4). Universities are becoming powerful centres that provide young people with knowledge, skills and competence to be responsible leaders in the future. Educational and scientific centers are becoming incubators of ‘knowledge’ that is necessary for the creation of innovations, which are to be implemented by businesses. In response to the social, economic, environmental and managerial challenges facing the society, the research team focused on the key partnerships in the ‘Youth – Universities – Businesses’ triad as an instrument for the implementation of the Global Sustainable Development Goals.