"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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  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.

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  MODELING PROBABILISTIC CHOICES WHEN BUYING

  This study systematizes the theoretical foundations of mathematical modeling of consumer behavior in the choice process in the context of random utility theory. The main attention is paid to some aspects of econometric estimation of discrete choice models. The main thesis is that based on the theory of random utility, you can create tools for ... This study systematizes the theoretical foundations of mathematical modeling of consumer behavior in the choice process in the context of random utility theory. The main attention is paid to some aspects of econometric estimation of discrete choice models. The main thesis is that based on the theory of random utility, you can create tools for predictive analytics of demand. The aim of the study is to develop a transpar-ent and traceable analytical methodology for analyzing empirical data from stated preferences, providing opportunities for evaluating, analyzing and predicting consumer choice. To achieve this goal, a brief synopsis of the discrete choice theory was made, as well as a review of methods for evaluating and analyzing traditional econometric mod-els with discrete dependent variables. Particular attention is drawn to the problems in specifying adequate binary and multinomial regression models, which are the core of analytical tools, and whose evaluation and verification is feasible with the help of open source software. Systematizing achievements in the field, recommendations are given for using predictive models for solving marketing problems. Methods for predictive analytics of consumer choice are proposed, including output of aggregated forecast estimates, building of market simulators for predictive modeling of market share, as-sessment of willingness-to-pay and price elasticity at the level of product alternatives.