"Scientific research" Almanac

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  INTEGRATED REPORTING IN THE MANAGEMENT OF ENTERPRISES IN BULGARIA

  The concept of integrated reporting is relatively new for the practice of enterprises both nationally and internationally. The fact that the Integrated Reporting Committee was established in 2010, which issued the International Integrated Accounting Framework in 2013, is indicative that the concept of integrated reporting is relatively new. The ... The concept of integrated reporting is relatively new for the practice of enterprises both nationally and internationally. The fact that the Integrated Reporting Committee was established in 2010, which issued the International Integrated Accounting Framework in 2013, is indicative that the concept of integrated reporting is relatively new. The essence of this paradigm is to cover the impact not only of phenomena and processes measurable by monetary equivalent, but mainly of events with indirect financial effects, which, however, are crucial for the future development and stability of enterprises. The object of research in this publication is the application of integrated reporting in the practice of enterprises in the non-financial, banking and public sectors in our country. The subject of the study includes the practices related to the disclosure of information from the integrated reporting in the annual reports of the enterprises from the economic sectors indicated in the object of the study. The main goal is on the basis of theoretical studies of the specialized literature and research of practice related to the integrated reporting of enterprises from different sectors of the economy in Bulgaria, to outline the problems and to bring possible solutions to improve the quality of reporting information.

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  OPPORTUNITIES FOR OPTIMIZING THE REGIME OF PAYMENTS FROM THE STATUTORY PENSION INSURANCE FOR DISABILITY IN BULGARIA

  An attempt has been made to argue the thesis that in the conditions of an unfolding system of social payments and coordinated institutional interaction within the framework of social protection, there is a need to rethink the social philosophy of disability benefits provided by the statutory pension insurance. The study of opportunities for ... An attempt has been made to argue the thesis that in the conditions of an unfolding system of social payments and coordinated institutional interaction within the framework of social protection, there is a need to rethink the social philosophy of disability benefits provided by the statutory pension insurance. The study of opportunities for development of the organizational framework of public pensions for labour activity in case of disability, in the context of the systemic nature of social payments in Bulgaria, is also the main aim of the research, in the connection with which the following specific tasks are set: study of the theoretical and methodological aspects of social security and social protection systems in modern society; study of the practical and applied aspects of social security and social protection systems in modern society; study of the specifics of disability protection in the context of risk differentiation of social protection systems; study of the national identity and the social insurance profile of the disability protection in Bulgaria and assessment of the need and opportunities for development of the organizational framework of payments from the statutory pension insurance for disability in Bulgaria. The results of the research enable to outline guidelines for optimizing the organizational framework of payments from the statutory pension insurance for disability in Bulgaria with the potential to increase the level of pensions within the available resources.

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  THE EUROPEAN TRANSITION TO A CIRCULAR ECONOMY - APPLICATION IN BULGARIA

  Attempts to build economic systems without harmful emissions and waste for the environment have been made since the XX century, but only in the last decade they began to be used more widely due to the negative effects of large-scale industrial production model. The current century further develops this model with the idea of a circular economy, ... Attempts to build economic systems without harmful emissions and waste for the environment have been made since the XX century, but only in the last decade they began to be used more widely due to the negative effects of large-scale industrial production model. The current century further develops this model with the idea of a circular economy, which provides for the long-term use of equipment and infrastructure, thus increasing the effect of resource use. And although the topic of the circular economy is very relevant and exploited in research outside our country, in our economy these ideas are spread and considered more sparingly. Therefore, we believe that the current study sheds light primarily on those aspects of the circular economy that affect our national economy. The aim of the study is to examine good European practices in the field of the circular economy, aimed at creating a closed-cycle production system, minimizing the use of resources and the creation of waste, pollution and carbon emissions. A system of indicators for the implementation of the circular economy has been established, which is structured in accordance with the main criteria according to the policy framework for the transition to a circular economy in the EU. Thus, the proposed system for evaluating the application of the principles of the circular economy in specific industries and sectors can be used to analyze the activities of Bulgarian and foreign companies from the EU.