"Scientific research" Almanac

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  STATISTICAL DIMENSIONS OF REGIONAL DIFFERENCES AND INEQUALITIES BETWEEN NORTH AND SOUTH BULGARIA

  Nowadays, the implemented regional policy is invariably related to adopting a certain concept and setting specific goals to limit the economic, social and demographic differences in the country. The present paper is a theoretical and applied study. The theoretical problems are related to the demographic, social and economic processes as objects of ... Nowadays, the implemented regional policy is invariably related to adopting a certain concept and setting specific goals to limit the economic, social and demographic differences in the country. The present paper is a theoretical and applied study. The theoretical problems are related to the demographic, social and economic processes as objects of statistical study of the NUTS 2 regions of North and South Bulgaria for the period 2004-2018. The applied aspect of the study is a thorough analysis of the economic, social and demographic situation of North and South Bulgaria. The purpose of this study is to theoretically justify and empirically estimate the regularities in the demographic, social and economic situation of North and South Bulgaria and to identify the regional differences and inequalities based on a statistical analysis of the dynamics, structure and their factor determination. To achieve this goal, the following main tasks are performed: characterizing the nature and theoretical concepts of inequality; presenting the methodology of the statistical survey of the regional differences between North and South Bulgaria; identifying the regularities in the demographic, social and economic development of North and South Bulgaria; classifying the areas according to their geographical location using discriminant analysis. The research thesis advocated by the authors and confirmed by the results is that improving the functional and spatial connectivity between the regions in North and South Bulgaria will lead to reducing the economic, social and demographic differences and inequalities between them.

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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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  MODELS FOR BUILDING LOGISTICS CHAINS IN AGRIBUSINESS

  Characteristic of Bulgarian agriculture is the presence of many, mostly small and medium-sized agricultural enterprises, occupying an insignificant market share, which operate in the highly competitive market of agricultural products. This fragmentation challenges agricultural holdings to improve their competitiveness and imposes a realistic ... Characteristic of Bulgarian agriculture is the presence of many, mostly small and medium-sized agricultural enterprises, occupying an insignificant market share, which operate in the highly competitive market of agricultural products. This fragmentation challenges agricultural holdings to improve their competitiveness and imposes a realistic orientation towards market innovations, including the formation of logistics chains. Building and improving logistics models is essential for optimizing business processes and generating added value in the sector. In this regard, the main research goal is to construct logistics models applicable in agribusiness. The research defends the thesis that the construction of logistics chains is a market reaction of the business for effective utilization of available resources and generation of added value, contributing to cohesion among the regions in Bulgaria. The results of the study can be systematized in the following areas. First. Based on the surveyed 212 business organizations from different business sectors and 47 agricultural companies that support Internet platforms in carrying out their activities, the main problems facing the business have been outlined and good logistics practices have been identified. Second. Based on a benchmarking study, the strengths and key problems related to logistics in the analyzed organizations were identified. Third. Applicable in agribusiness models have been constructed for the leading sectors of logistics - Transport, Warehousing and Processing and Finishing, depending on the capacity of the organization.