"Scientific research" Almanac

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  RESEARCH OF THE FACTORS INFLUENCING ON WINE PRODUCTION IN THE NORTH CENTRAL, SOUTH CENTRAL AND SOUTHEAST REGIONS

  The present study is provoked by the idea of revealing the influence of the factors of both the internal environment of wine-producing enterprise and the factors of the external macro environment. The subject of study are the factors influencing the activity of wine producers located in the North Central, South Central and Southeast planning ... The present study is provoked by the idea of revealing the influence of the factors of both the internal environment of wine-producing enterprise and the factors of the external macro environment. The subject of study are the factors influencing the activity of wine producers located in the North Central, South Central and Southeast planning regions. The object of study are the economic entities on the market that produce and offer wine from the subsector “Wine Production” in three geographical regions of Bulgaria - North Central, South Central and Southeast. The aim of the research is, as a result of theoretical and practical research, to establish the influence of various factors, grouped in a certain way, on the development of wine production in the North Central, South Central and Southeast regions. The study attempted to combine the two approaches and as a result of the information, a cluster analysis was performed to classify enterprises on the basis of five selected objective indicators - net working capital, income / expense ratio, turnover ratio of non-current assets, turnover ratio, current assets and rate of return on sales revenue. As a result, a difference in geographical location was reported only for enterprises in the South-East region. The factor analysis was conducted on the basis of the subjective perceptions of the respondents about the economic condition of their enterprise and the factors belonging to the macro environment. As a result, recommendations are made for improving the business environment and the relationships among the individual contractors at the appropriate level - company, region, country.

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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.