"Scientific research" Almanac

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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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  DEEP NEURAL NETWORKS FOR DETECTION OF CREDIT CARD FRAUD

  This publication presents research on the possibility of using Deep Neural Net-works (DNNs) for detection of credit card fraud. The research is based on an open da-taset and aims to determine how the varying number of hidden layers and other archi-tectural parameters (width of each layer, activation functions) affects training and predictive ... This publication presents research on the possibility of using Deep Neural Net-works (DNNs) for detection of credit card fraud. The research is based on an open da-taset and aims to determine how the varying number of hidden layers and other archi-tectural parameters (width of each layer, activation functions) affects training and predictive potential of the network. It also aims to determine how to use generative-adversarial approach efficiently in order to overcome the problem with the imbalance between legitimate and fraudulent transactions, which is crucial characteristic of the datasets related to detection of credit card fraud. The publication presents the results of various experiments, conducted to achieve the stated goals. A number of experiments have been carried out combining network training of various depth of the network and with different parameters of the learning process, for example, activation function and dropout values. The experiments focus on using generative-adversarial approach as a method for oversampling, in par-ticular. The results indicate that deep neural networks with moderate hidden layers, combined with methods for oversampling are performing much better in identifying fraudulent transactions than the classical neural networks, consisting of only one hid-den layer. The results also indicate that using generative-adversarial approach as a method for oversampling is comparable in efficiency to other widely used techniques.

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  AGILE PROJECT MANAGEMENT IN PUBLIC SECTOR ORGANIZATIONS

  One of the latest approaches to improve the operations of business organizations is the Agile Project Management. It emerged in the software industry in 2001, but gradually entered other, non-software industries. However, the transfer of the approach to the public sector requires a specific transformation of the Agile methodology, insofar as the ... One of the latest approaches to improve the operations of business organizations is the Agile Project Management. It emerged in the software industry in 2001, but gradually entered other, non-software industries. However, the transfer of the approach to the public sector requires a specific transformation of the Agile methodology, insofar as the two sectors are radically different. The purpose of this study is to present a methodology for agile project management in the public sector in Bulgaria and to define the conditions and barriers for its effective implementation in public sector organizations. The tasks of the research are the following: 1) scientific literature research and critical analysis related to the object of the study; 2) developing a methodology for agile project management in the public sector; 3) approbation of the methodology and definition of the conditions for its implementation. The thesis of the research states that agile project management methodology can be adapted and integrated into public sector practice, although further efforts are needed to create organizational sensitivity to implement this approach. As a result of the study, a methodology for agile project management in the public sector in Bulgaria has been developed, which includes basic principles, specific roles and preconditions. Three stages of the methodology are formed, each with steps and iterations that are visualized through a process map. The conditions and barriers to the implementation of the methodology in public sector organizations are outlined.