"Scientific research" Almanac

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  THE EUROPEAN GREEN DEAL – A PREREQUISITE FOR GENERATING SUSTAINABLE AND INCLUSIVE GROWTH IN THE BULGARIAN ECONOMY

  The idea of achieving a balance of interests between the economy and the natural and social environment, subordinated to the understanding of protection and restoration of natural resources, has a leading importance in the construction of modern sustainable policies. The research aims to outline the essence and specificity of the modern policy for ... The idea of achieving a balance of interests between the economy and the natural and social environment, subordinated to the understanding of protection and restoration of natural resources, has a leading importance in the construction of modern sustainable policies. The research aims to outline the essence and specificity of the modern policy for achieving sustainable growth, with which the EU, and together with this our economy, strive to improve the well-being of society as a whole. In the overall policy, the European Green Deal occupies a central place because it is seen as a prerequisite for generating sustainable and inclusive growth. In this sense, the areas for the realization of sustainable and inclusive growth in pre-selected economies of EU member states, comparable to that of Bulgaria, are defined as an object of research, according to the Sustainable Development Goals. The research proves the hypothesis that in the EU, as well as in Bulgaria, there are prerequisites, interested parties and means for building a comprehensive policy to achieve and maintain sustainable and inclusive growth, which is supported by the European institutions and the European funds for its financing. The focus of the study is to measure advancement on the EU's Sustainable Development Goals by monitoring progress to ensure sustainable and inclusive growth, which allows a comparative analysis to establish what Bulgaria has achieved.

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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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  MACROPRUDENTIAL POLICIES – A FACTOR FOR FINANCIAL STABILITY IN THE BALKAN COUNTRIES

  The scope of the present study covers the macroprudential measures and policies applied in the countries of the Balkan Peninsula, undertaken to prevent financial risks and achieve financial stability in the period 2016-2020. The purpose of the study is to examine the scope, structure and depth of the applied on the economies of the countries of ... The scope of the present study covers the macroprudential measures and policies applied in the countries of the Balkan Peninsula, undertaken to prevent financial risks and achieve financial stability in the period 2016-2020. The purpose of the study is to examine the scope, structure and depth of the applied on the economies of the countries of the Balkan Peninsula in the post-crisis period, macroprudential policy and macroprudential instruments. The main thesis that the author team will try to defend is that, despite the differences in the economies of the Balkan countries and the divergence in the pace of development, the introduction and improvement of the various categories of macroprudential instruments, all the countries of the region are oriented towards the convergence of the macroprudential packages of measures – mainly, the already Basel III harmonization on minimum capital requirements. This convergence in the implementation of macroprudential policies is related to the common regulatory framework in the EU and the aspiration of non-EU Balkan countries to join the EU, which could happen after minimizing systemic risks and achieving the minimum macroprudential objectives. In order to achieve the thus formulated thesis, the authors set the following research tasks: to derive the essential characteristics of the macroprudential framework; to present in a theoretical aspect the experience of the Balkan countries in the implementation of macroprudential policies; to examine and analyze the applied supervisory measures in the Balkan countries.