"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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  STATISTICAL DIMENSIONS OF THE DIGITAL ECONOMY

  The aim of the study is to evaluate the statistical dimensions of the digital economy in terms of cross-section and time-series analysis and assessment of the degree of convergence withinn EU countries. The research thesis is that statistical methods improve the possibilities for statistical assessment of the digital economy and assessment of the ... The aim of the study is to evaluate the statistical dimensions of the digital economy in terms of cross-section and time-series analysis and assessment of the degree of convergence withinn EU countries. The research thesis is that statistical methods improve the possibilities for statistical assessment of the digital economy and assessment of the degree of convergence within the EU countries. A critical analysis of the theoretical foundations of the essence of the digital economy has been made and as a result a definition has been proposed. A system of indicators, deliberately selected by the authors for characterization of the digital economy, as well as their information sources are presented. A methodological framework of the study of the statistical dimensions of the digital economy has been developed. It consists of - cross-section and time-series analysis, classification of countries into groups and assessment of convergence through the approaches of absolute sigma and beta convergence. As a result of the statistical analysis for the period 2010–2020, an upward trend in the levels of the selected indicators for almost all countries has been identified. Based on the level of indicators in 2010 and the speed of change in the period 2010-2020, the EU-27 countries are classified into four groups - running ahead, lagging ahead, catching up and falling behind countries. Convergence in indicators characterizing the digital economy within EU-27 is assessed upon the methodology of absolute beta and sigma convergence.

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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.