"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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  STRATEGIC PLANNING OF SOCIAL SERVICES - CONDITIONS AND PROSPECTS

  The purpose of this study is to evaluate the quality of regional strategies for the development of social services and to outline the main characteristics of their condition and prospects for development. The objects of study are the regional strategies for the development of social services in Bulgaria in the period 2016-2020. The subject of the ... The purpose of this study is to evaluate the quality of regional strategies for the development of social services and to outline the main characteristics of their condition and prospects for development. The objects of study are the regional strategies for the development of social services in Bulgaria in the period 2016-2020. The subject of the study is the quality of the¬se strategies, in order to provide an opportunity for proactive policy in the social sector. Closely related to the defined goal are the research tasks, which are derived from the main research thesis, namely that the approach applied so far for strategic planning of social policies at the district level is characterized by significant weaknesses. They derive both from the regulatory and strategic framework and from the institutional organization and powers in terms of its formulation, implementation, monitoring, reporting, communication and updating. The applied research methods are standard for scientific research and include: content and GAP analysis of documents, benchmarking, critical analysis, method of analysis and synthesis, multicriteria evaluation by defined checklist, analysis of structures and temporal groupings. Induction and deduction have been used in formulating perspectives for the process of formulating social policies. Among the most important conclusions is the need to overcome the existing weaknesses in terms of the organization and institutionalization of the processes of providing social services and the creation of a working mechanism for their quality planning in dynamics.

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  THE INFLUENCE OF LEGALLY REGULATED TRAININGS ON THE PROFESSIONAL DEVELOPMENT OF INSURANCE BROKERS’ EMPLOYEES

  Insurance brokers are the preferred intermediary by consumers of insurance services in Bulgaria and their importance is constantly increasing. To ensure the necessary level of professional knowledge and skills, regulatory requirements for continuous professional training and development of the insurance brokers’ employees engaged in the ... Insurance brokers are the preferred intermediary by consumers of insurance services in Bulgaria and their importance is constantly increasing. To ensure the necessary level of professional knowledge and skills, regulatory requirements for continuous professional training and development of the insurance brokers’ employees engaged in the distribution of insurance products were introduced at the end of 2018 in Bulgaria. The purpose of this scientific research is to assess the impact of introductory training on the professional development of insurance brokers’ employees directly involved in the distribution of insurance products and to outline guidelines for conducting the legally required annual continuing trainings. To achieve this goal, the following tasks have been formulated: study of the importance of insurance brokers for the development of Bulgarian insurance market; outlining the preconditions for introduction of obligatory professional training of the insurance brokers’ employees, directly engaged in the distribution of insurance products; assessment of the satisfaction of insurance brokers’ employees from the introductory training conducted in 2019; outlining the guidelines for conducting continuing trainings for insurance brokers’ employees. The research thesis is that the continuous process of professional training and development of insurance brokers’ employees is a prerequisite for improving the quality of intermediary services, effective protection of insurance services consumers, sustainable development and reliability of the insurance market.