"Scientific research" Almanac

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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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  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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  STRATEGIC ASPECTS OF THE ELECTRONIC ADMINISTRATIVE SERVICE IN THE MUNICIPALITIES IN BULGARIA

  Digital transformation is a particularly relevant research topic due to the serious differences between individual countries – from the analysis of large data¬bases of information in leading countries to those significantly lagging behind in the process. The goal of this study is to formulate solutions for improving and acce¬lerating the digital ... Digital transformation is a particularly relevant research topic due to the serious differences between individual countries – from the analysis of large data¬bases of information in leading countries to those significantly lagging behind in the process. The goal of this study is to formulate solutions for improving and acce¬lerating the digital transformation of municipal administrations by providing strategic recommendations for optimizing their electronic administrative services. To achieve the goal, the following tasks have been assigned: 1) an assessment of the digital transformation in the European Union; 2) an examination of Bulgaria's strategic and regulatory framework for digital transformation; 3) a map of the current state of the electronic administrative services in the municipalities in Bulgaria; 4) an outline of challenges and guidelines for improving the electronic administrative services in the municipalities in Bulgaria. The article argues that in order to overcome the challenges of digitization in the municipal administrations in Bulgaria, it is necessary to optimize the processes in them. The conclusions and generalizations are based on a two-stage study conducted in the period May–September 2022 and on the basis of various scientific research methods: content analysis, critical analysis of documents, induction, and deduction. As a result of the conducted research, Bulgaria's progress in relation to electronic administrative services in municipalities has been reported, external and internal barriers have been identified, and guidelines for improving and accelerating the digital transition of municipal administrations have been systematized.