"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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  WASTE MANAGEMENT IN BULGARIA AND THE EUROPEAN UNION – COMPARATIVE ANALYSIS

  In the conditions of limited natural resources and adverse impacts on the climate as a result of production activity and consumption, it is becoming increasingly imperative to limit the use of non-renewable resources and the generation of waste. The circular economy is a model of production and consumption aimed at extending the life cycle of ... In the conditions of limited natural resources and adverse impacts on the climate as a result of production activity and consumption, it is becoming increasingly imperative to limit the use of non-renewable resources and the generation of waste. The circular economy is a model of production and consumption aimed at extending the life cycle of products, which minimizes waste. The concept of a circular economy is gaining increasing public importance due to the role it plays in sustainable economic development and the environment. The present study covers the main indicators that characterize waste management as one of the main pillars in the methodology adopted by Eurostat, which monitors progress in the transition from a linear to a circular economy. The main objective of the research is connected, on the one hand, with an empirical assessment of the state, trends and challenges among the countries of the European Union in terms of waste management, and on the other hand, with establishing the place of Bulgaria in the EU through a comparative analysis of the waste management indicators. The results confirm the research hypothesis that the actions and measures in Bulgaria regarding the transition to a circular economy are performed at a slower rate than those in the leading countries in the EU. There is a lag in the growth rates of the studied indicators compared to the average for the countries of the European Union, and during the period our country falls into the cluster of countries characterized by the lowest levels of the indicators covered in the study.

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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.