"Scientific research" Almanac

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  CURRENT ASPECTS OF TRAINING IN ECONOMICS AND ACCOUNTING AT HIGHER SCHOOLS

  The development of technology, digitization and Internet have an impact on business, education, etc. The speed of knowledge that becomes obsolete requires the continuous acquisition of new knowledge to be competitive in the labor market, resp. to implement the lifelong learning strategy. All this requires analyzing the problems about training in ... The development of technology, digitization and Internet have an impact on business, education, etc. The speed of knowledge that becomes obsolete requires the continuous acquisition of new knowledge to be competitive in the labor market, resp. to implement the lifelong learning strategy. All this requires analyzing the problems about training in accounting in Bulgaria in accordance with the changing accounting practice. The object of research is training in accounting at higher schools, which as of January to December 2022 are accredited to train students in the professional field “Economics” in the educational and qualification degree Bachelor and Master in the field of accounting, and the subject – the new requirements of employers for specialists with higher accounting and economic education, the impact of new technologies on training and accounting practice. The aims are to visualize the key trends in the development of accounting education, the options for their integration into the educational process, and to bring out the possibilities for increasing the competitiveness of specialists with higher accounting and economic education in the Tsenov Academy of Economics, Svishtov on the educational market. The research thesis is that the improvement of accounting education in accordance with European and national priorities, standards and regulations, and in accordance with the changing needs of practice, incl. innovations in the educational process, will stimulate the economic development of the country. The results of the research find expression in analyzing: the concept of student-centered learning; European priorities and institutional possibilities for its implementation; opportunities for creative training in accounting; the implementation of machine learning; acquiring BI competencies of students, etc.

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  SOCIO-ECONOMIC CHARACTERISTICS AND OPPORTUNITIES FOR CONVERGENCE OF LIFE INSURANCE AND MARKET-ORIENTED SOCIAL INSURANCE

  The object of research is the life insurance market and the social insurance market in Bulgaria, and its subject is related to the outline of their organisational and economic characteristics, state, dynamics of development. Despite their independence, these markets are related. They complement and compete with each other and have a common aim – ... The object of research is the life insurance market and the social insurance market in Bulgaria, and its subject is related to the outline of their organisational and economic characteristics, state, dynamics of development. Despite their independence, these markets are related. They complement and compete with each other and have a common aim – to offer greater security to citizens in modern society. The purpose of research is focused on exploring the possibilities of their convergence. In order to realise this purpose, the following tasks are defined: - outlining the organisational and economic characteristics of life insurance and market-oriented social insurance; - studying parameters of the products offered on the life insurance market and social insurance market in Bulgaria; - revealing the specifics of the life insurance market and the social insurance market in Bulgaria and tracking the dynamics of their development; - outlining the directions for convergence of the insurance market and the social insurance market. The research thesis defended by the team is that finding similarities between the insurance market and the social insurance market allows to outline the possibilities for their organisational development and social cohesion through the borrowing of good practices and complementing each other.

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  DIGITAL ECOSYSTEM OF A TOURIST DESTINATION

  Digital transformation is a modern phenomenon that is affecting many areas of the economy, including tourism. The development of a digital ecosystem (DE), which integrates diverse participants that collaborate to achieve the same goal via a common digital platform, is a critical stage in the digitization process. DE is an important step in the ... Digital transformation is a modern phenomenon that is affecting many areas of the economy, including tourism. The development of a digital ecosystem (DE), which integrates diverse participants that collaborate to achieve the same goal via a common digital platform, is a critical stage in the digitization process. DE is an important step in the digitalization and transformation of tourist destinations (TD) into smart destinations. The aim of the current study is to examine the present status of digitalization of business organizations in TD Veliko Tarnovo and to describe the opportunities for DE development. To achieve the goal, the following tasks must be completed: The ICTs supporting digitization in the tourism sector are identified, the concept of "digital ecosystem," as well as their key characteristics, are defined, the current state of digital transformation in TD Veliko Tarnovo is analysed, the participants in TD's DE, as well as the benefits, new opportunities, and risks for them are identified. The main research thesis is that TD's DE provides an environment and tools for combining many resources from various participants in order to build innovative services for clients. As a result of our research, we have concluded that there is a lack of information about the possibilities of DE among the tourist organizations in TD Veliko Tarnovo, as well as a lack of technical and technological readiness to participate in it. To fill this gap, they must first become acquainted with the benefits of DE, their position in it, and the risks associated with such a digital platform.