"Scientific research" Almanac

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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.

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  CURRENT STATE AND OPPORTUNITIES FOR DEVELOPMENT OF BULGARIAN TOURISM IN THE CONDITIONS OF COVID-19 PANDEMIC

  OVID-19, which has emerged as a virus, has grown into a social and economic disaster after restrictive measures have been taken in all countries. Tourism is one of the sectors most affected by the pandemic, as measures introduced to contain the virus led to a near-complete cessation of tourism activities around the world. This study aims to ... OVID-19, which has emerged as a virus, has grown into a social and economic disaster after restrictive measures have been taken in all countries. Tourism is one of the sectors most affected by the pandemic, as measures introduced to contain the virus led to a near-complete cessation of tourism activities around the world. This study aims to examine the impact of the COVID-19 crisis on Bulgarian tourism and the behavior of Bulgarian tourists. Based on the research, the study aims to identify opportunities to overcome the effects of the crisis and outline guidelines for the development of tourism. The main research thesis is closely related to the aim of the study and defends the authors’ views that the only way to restore Bulgarian tourism is the adoption of specific measures based on an in-depth analysis of the state of tourism business and consumer attitudes towards consumption of tourist services in the conditions of COVID-19. A survey method has been used to study the consumers of tourist services in Bulgaria. All objectives of the study have been achieved as follows: the state of Bulgarian tourism in the conditions of COVID-19 has been analyzed; an overview of the current fiscal and social measures for the recovery of the tourism sector has been made; the attitudes towards the consumption of tourist services in the conditions of COVID-19 have been studied; opportunities and recommendations for the tourism business to tackle the consequences of the COVID-19 crisis have been presented.

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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.