"Scientific research" Almanac

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  INVESTIGATION OF CURRENT TRENDS OF THE ACCOUNTING PROFESSIO

  The accounting profession has a key place in the economy of every country. The development of technologies and the digitalization of almost every sphere of socio-economic life cannot replace the methodology used by accounting for recording, measuring and analyzing business operations and processes and their results. The dynamism of these processes ... The accounting profession has a key place in the economy of every country. The development of technologies and the digitalization of almost every sphere of socio-economic life cannot replace the methodology used by accounting for recording, measuring and analyzing business operations and processes and their results. The dynamism of these processes in combination with the dynamics and regulations in the field of accounting pose educational challenges to educational institutions to prepare accounting professionals who will adequately respond as a set of knowledge and skills to the modern requirements of employers. The object of research in the present study is the educational process in accounting in the specialty „Accounting and Control“ at the Academy of Economics „D. A. Tsenov” - Svishtov. The subject of research is the training of students in Mas¬ter's and Bachelor's degrees, according to the requirements of the labor market for various accounting positions. The main goal is based on research and analysis of the process of training in accounting and the requirements of enterprises from different sectors of the economy to candidates for accounting positions to outline the problems and to bring possible solutions to increase the compliance between accounting training and modern requirements of accounting practice.

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  THE TRAINING IN INSURANCE AND SOCIAL AFFAIR IN D. A. TSENOV ACADEMY OF ECONOMICS – SVISHTOV – STATE, PROBLEMS AND PROSPECTS

  The object of study is the organisational and economic issues of insurance and social affair, and the subject – the institutional framework of training in insurance and social affair in D. A. Tsenov Academy of Economics in Svishtov and similar universities in the country. An attempt has been made to argue the thesis that the modern innovative ... The object of study is the organisational and economic issues of insurance and social affair, and the subject – the institutional framework of training in insurance and social affair in D. A. Tsenov Academy of Economics in Svishtov and similar universities in the country. An attempt has been made to argue the thesis that the modern innovative training in insurance and social affair can be a projection only of solid research capacity with theoretical-methodological and practical-applied dimensions, adapting but also incorporating the rich traditions to the dynamics of modernity. The main goal of the research is to outline the market profile of the training in insurance and social affair in D. A. Tsenov Academy of Economics. In this connection the specific tasks are set: - presentation of the traditions and outlining the research foundation of the training in insurance and social affair in D. A. Tsenov Academy of Economics; - carrying out a comparative analysis of the training in insurance and social affair in D. A. Tsenov Academy of Economics and in similar universities in the country; - outlining the market advantages, weaknesses, challenges and deve-lopment guidelines of the training in insurance and social affair in D. A. Tsenov Academy of Economics. The relevance of the study corresponds to the role of D. A. Tsenov Academy of Economics – Svishtov as a participant in the imposed cluster approach in the organisation of economic education. The study of the educational process in the leading economic universities in the country allows to outline the development guidelines of the training in insurance and social affair in D. A. Tsenov Academy of Economics.

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  THE INTERNATIONAL PRODUCTION SPECIALIZATION AND THE PLACE OF THE BULGARIAN ECONOMY - TRENDS AND PERSPECTIVES

  The international division of labor is a major factor in changing the international competitiveness of national economies, and as well an engine for changing the balance of economic power in the world. The dynamics of the movement of production factors causes a significant restructuring of trade flows and creates a new international economic ... The international division of labor is a major factor in changing the international competitiveness of national economies, and as well an engine for changing the balance of economic power in the world. The dynamics of the movement of production factors causes a significant restructuring of trade flows and creates a new international economic specialization of world regions and individual economies, which implies a modern approach to analyzing the modern international division of labor. The international production and export specialization of the Bulgarian economy has been developing over the last twenty years under the influence of two significant processes - the transition to a market economy and integration into the EU - which have led to restructuring and development of new production potential. The changes in the model of international production and trade specialization of the Bulgarian economy are also influenced by other external factors and processes taking place in the international economy, which are objectively related to the process of globalization and its dynamic changes. However, the influence of external factors cannot always change the dynamics and nature of internal structural changes in our country, which could increase the competitiveness of the national economy. The Bulgarian economy needs to update the model of its international specialization according to the ongoing global technological and organizational changes, which means updating the mechanism, forms and tools of formation of current international specialization, which is in line with the modern international division of labor.