"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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  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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  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.