"Scientific research" Almanac

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  RESEARCH THE IMPACT OF GERMAN DIRECT INVESTMENT AT THE REGIONAL LEVEL (AURUBIS BULGARIA CASE)

  Today, the effective functioning of the Bulgarian economy is unthinkable without foreign investments. The inflow of investments in our country from other countries, incl. of direct investments, is growing, especially after 2007. Their origin is diverse, but the leading place among foreign investors in Bulgaria is occupied by the Federal Republic ... Today, the effective functioning of the Bulgarian economy is unthinkable without foreign investments. The inflow of investments in our country from other countries, incl. of direct investments, is growing, especially after 2007. Their origin is diverse, but the leading place among foreign investors in Bulgaria is occupied by the Federal Republic of Germany. The volume of direct German investments in our country is constantly increasing, they are in various branches and industries, located in almost all regions of the country, and the majority of them are “green” investments. The largest direct German investment in our country – “Aurubis Bulgaria”, is focused in an export-oriented branch (metallurgy) that is key to the development of the national economy. The purpose of the present study is to identify and evaluate the main areas of influence exerted at the regional level by direct German investments, following the example of “Aurubis Bulgaria”. The object of the research is the realized German investment in “Aurubis Bulgaria”, and the subject – the influence it has at the regional level (the region of the Sredna gora region, covering the municipalities of Chavdar, Anton, Chelopech, Zlatitsa, Pirdop, Koprivshtitsa and Mirkovo). The results of the research confirmed the main research thesis that the activity of the German company has a multi-directional impact on life in the municipalities of the Sredna Gora Region and their development – an impact on the development of local business, competition, regional infrastructure, employment, income and the level of unemployment, municipal revenues, internal migration, the environment environment, social life, etc.

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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.

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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.