"Scientific research" Almanac

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  ANALYTICAL MODELS APPLICABLE IN ASSESSING THE FINANCIAL SUSTAINABILITY OF ENTERPRISE

  Forecasting the financial sustainability of enterprises is a priority problem in the context of modern economic and social conditions. Analytical models that are constructed through discriminant analysis provide an opportunity to predict financial sustainability. Their testing in our country would contribute both to the enrichment of the theory of ... Forecasting the financial sustainability of enterprises is a priority problem in the context of modern economic and social conditions. Analytical models that are constructed through discriminant analysis provide an opportunity to predict financial sustainability. Their testing in our country would contribute both to the enrichment of the theory of economic analysis and to the timely detection of the risk of deteriorating financial stability of existing enterprises. In a dynamic and unpredictable environment, attention should be paid to sustainable development procedures, which will help clarify the obligations of investors and increase transparency on the part of financial institutions and companies regarding how they consider sustainable development in the decision-making process. of solutions. In this regard, analytical procedures are established as a particularly important component of the audit, due to the interest of clients not only in their current state, but also in the growth prospects. Such predictions could be made if the assumption that the company will remain operational for the foreseeable future is substantiated beforehand. In the field of statutory audit, one of the main objectives of the EC is: improving the information value of audits for investors and assessment of enterprises. The results of the application of analytical models for assessing the financial sustainability of enterprises can be particularly useful in their timely use to make informed decisions in the field of internal and external control.

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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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  BENEFIT SEGMENTATION OF BULGARIAN TOURIST

  The peculiarities of consumer behaviour is of key importance for the successful customer centric approach implementation in tourism marketing. The majority of existing studies focused on Bulgarian tourist market groups customers on the basis of the tourist nationality or the type of tourism practiced. Insufficient researched remains attitudes and ... The peculiarities of consumer behaviour is of key importance for the successful customer centric approach implementation in tourism marketing. The majority of existing studies focused on Bulgarian tourist market groups customers on the basis of the tourist nationality or the type of tourism practiced. Insufficient researched remains attitudes and expectations. The study aims to segment Bulgarian tourists by using benefit segmentation approach. Benefits are described via 16 binary variables. Data is collected via online survey with 858 valid respon¬ses. The segmentation was performed by cluster analysis. Segments identification is made both by hierarchical and non-hierarchical clustering algorithms. The existence of five segments has been proven. They are profiled on the base of socio-demographic and behavioural characteristics. Recommendations for using the information from the study in business practice and scientific researches are formulated.