"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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  UNCOVERING SHOPPING PATTERNS IN BIG DATA ENVIRONMENTS

  In this study, we present the feasibility of applying selected algorithms to rapidly detect regular, common, and recurring patterns of shopping behavior for products or services purchased simultaneously and/or in some temporal sequence. Such analyses are often defined by the term „'market basket analysis“. The object of the present study is the ... In this study, we present the feasibility of applying selected algorithms to rapidly detect regular, common, and recurring patterns of shopping behavior for products or services purchased simultaneously and/or in some temporal sequence. Such analyses are often defined by the term „'market basket analysis“. The object of the present study is the analysis of large data sets of sales transactions observed across multiple individual acts of purchase, and the subject matter is the discovery of the capabilities of some numerical algorithms from the field of machine learning to detect hidden patterns in acts of purchase by processing data from individual customer „market baskets“. The goal is to convince the reader of the possibilities of extracting association rules from big data through demonstrations with publicly available open data. The exposition follows a „concept-to-application“ logic and consistently provides answers to the questions of „why“ it is necessary to do it, „what“ it is done with, and „how“ it is done. After a brief introduction to the logic and specifics of the most popular algorithms for discovering patterns by extracting association rules from large datasets, we provide detailed working procedures and instructions for analyzing and interpreting the analytical results. Finally, we provide a synopsis and provide guidelines and recommendations for using the analytical procedures in a marketing context.

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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.