"Scientific research" Almanac

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  EVALUATION OF CONVERGENCE IN SOCIAL PROTECTION EXPENDITURE IN THE EUROPEAN UNION

  The purpose of this paper is to evaluate the degree of convergence across the EU Member States in social protection expenditure for the period 2008-2016 by using statistical and econometric approaches for measuring convergence. This is achieved by accomplishing several tasks: presentation of theoretical concepts and statistical and econometric ... The purpose of this paper is to evaluate the degree of convergence across the EU Member States in social protection expenditure for the period 2008-2016 by using statistical and econometric approaches for measuring convergence. This is achieved by accomplishing several tasks: presentation of theoretical concepts and statistical and econometric approaches for convergence evaluation; exploring the convergence process through the club convergence approach; exploring the convergence process through the beta-convergence approach across European Union Member States as a whole, and between countries in individual convergence clubs; analysis of the impact of structural variables on social protection expenditure and the cohesion process. The thesis defended by the author is that by using the applied approaches for the study of the club convergence and beta-convergence, an adequate evaluation of the degree of convergence of the EU Member States is achieved. This makes it possible to establish the rate of convergence to the general equilibrium both within the European Union and within separate convergence clubs. As a result of the study of club convergence, convergence clubs, clubs in a process of transitional divergence, as well as countries that are not involved in that process are identified. The study of beta-convergence shows a process of reducing disparities in convergence clubs and the European Union as a whole. The findings of the study indicate that the additional variables in the models of conditional beta-convergence have a significant impact on the increase in the social protection expenditure and the cohesion process. EU countries converge at a faster pace into the general equilibrium level of social protection expenditure when it is presented as a percentage of Gross Domestic Product.

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  TRAINING IN THE DOCTORAL PROGRAM "ACCOUNTING, CONTROL AND ANALYSIS OF BUSINESS (ACCOUNTING)" AT D. A. TSENOV ACADEMY OF ECONOMICS – PROBLEMS AND PROSPECTS

  Achieving an economic and social standard of society is related to the need for highly qualified scientists and specialists. Policies and activities in the field of education and science are a guarantee for such achievement. Higher schools face the problem of developing and continuously improving doctoral education, incl. education in the field of ... Achieving an economic and social standard of society is related to the need for highly qualified scientists and specialists. Policies and activities in the field of education and science are a guarantee for such achievement. Higher schools face the problem of developing and continuously improving doctoral education, incl. education in the field of accounting. The purpose of the research is to outline the existing problems and directions for the development of the doctoral program "Accounting, control and analysis of business activities (accounting)" at D. A. Tsenov Academy of Economics, based on theoretical and empirical study of training in this programme in the context of the European priorities. The main research thesis is that training at D. A. Tsenov Academy of Economics in a doctoral degree in the field of accounting requires integrated management of all aspects of its regulation, organization and practical implementation, which will contribute to increase the competitiveness of the doctoral programme and its position as a leader in the educational market in the country and abroad. By examining the regulatory and strategic documents in the country and within the EU in the field of education at Doctoral level of tertiary education and by outlining the characteristics of the doctoral programme under study, as well as by applying a survey method to study the motivation and satisfaction of those interested in the programme, the state and prospects for its development and opportunities for increasing its competitiveness have been outlined.

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  INTERESTS AND BEHAVIOUR – MANAGERIAL ASPECTS

  Managing employees’ behaviour is a challenge that every leader has to face and is closely related to managing their interests. Changing human behaviour is a gradual process because behavioural change is the most difficult and slowest to achieve, and the outcome is expected in the long run. The main objective of this research is to study the ... Managing employees’ behaviour is a challenge that every leader has to face and is closely related to managing their interests. Changing human behaviour is a gradual process because behavioural change is the most difficult and slowest to achieve, and the outcome is expected in the long run. The main objective of this research is to study the theoretical and empirical aspects of the categories of “interests” and “behaviour” in terms of their functional and rational integration in the management process. The research thesis is based on the assumption that interests and behaviour are interrelated and interactive in the management process. To prove the thesis, the authors have set the following tasks: • to review and analyse the relationship between “interests” and “behaviour” in the field of management; • to present theoretical grounds for the impact of interests on behaviour; • to conduct an empirical survey for verification of the thesis; • to summarize and systematize the scientific and empirical results and outline the contributing points. The conducted research confirms the research thesis, outlining the scientific and applied results of the research as follows: a generalized, systematized and analysed conceptual apparatus, which enriches the scientific theory in the field of management and administration; opportunities for influence and interaction between interests and behaviour are presented; techniques and mechanisms ensuring the sustainable management of the organization are explored. Recommendations and proposals for balanced and sustainable development of internal organizational relations are presented.