"Scientific research" Almanac

More titles

• 

  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.

• 

  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.

• 

  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.