"Scientific research" Almanac

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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.

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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.

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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.