"Scientific research" Almanac

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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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  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.