"Scientific research" Almanac

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  CHALLENGES FACING THE NEW ACCOUNTING REGULATIONS

  This paper aims to study the new formulations in the accounting regulations that give rise to challenges posed by certain contradictions in their interpretation and potential problems in their implementation. The research tasks that support the realization of the objective set boil down to: highlighting the new aspects, weaknesses and shortcomings ... This paper aims to study the new formulations in the accounting regulations that give rise to challenges posed by certain contradictions in their interpretation and potential problems in their implementation. The research tasks that support the realization of the objective set boil down to: highlighting the new aspects, weaknesses and shortcomings in the Accountancy Act; a critical analysis of the changes made in the system of National Accounting Standards; and opening up opportunities for applying the new AS 42 First-time Application of the National Accounting Standards. The above stated leads to the research thesis: Based on the research done in the field of the new accounting regulations to identify the contradictions, weaknesses and shortcomings in the regulations and to formulate guidelines and ideas for improving them in their future updates. The paper discusses the new aspects in the accounting regulations and the contradictions both in the Accountancy Act and between the Act and the bylaws (NAS), as well as between the NAS General Provisions and the particular accounting standards. It also shows the possibilities for eliminating them, as well as the guidelines for their improvement and highlights the specifics of the new AS 42 First-time Application of the National Accounting Standards and its application

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  RESEARCH ON THE PROCESSES OF INTEGRATION AND DIFFERENTIATION IN THE EUROPEAN UNION

  The international regional integration and the processes taking place at the economic formations have been the subject of numerous economic, political and sociological studies since the 1950s. The core question that arises, in this regard, is if there can be noticed occurrence of processes, contradictory to the integration – processes of ... The international regional integration and the processes taking place at the economic formations have been the subject of numerous economic, political and sociological studies since the 1950s. The core question that arises, in this regard, is if there can be noticed occurrence of processes, contradictory to the integration – processes of differentiation and disintegration. The purpose of the study is to examine the processes of integration and differentiation within the European Union and the factors for their occurrence and development. The paper presents an analysis of the European integration process as well as a study on the factors, influencing the stability in the EU. Analyzed are the foreign trade flows of a group of Eastern European countries that are EU members – Lithuania, Latvia, Estonia, Bulgaria, Romania, Slovakia, Slovenia, Poland, Czech Republic, Hungary and Croatia. The direction of the foreign trade connections of these countries with countries within the EU, as well as with non-EU countries, is examined as a factor for development of differentiation in the EU. The paper argues that the redirection of foreign trade flows from a group of certain Eastern European countries that are EU Member States, to non-EU countries, could be examined as a factor for the occurrence of processes of differentiation within the EU

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  CHALLENGES FACING THE HOUSING CONSTRUCTION FINANCING BY BANKS

  The main purpose of this study is by analyzing the business practice in Bulgaria to identify the main problems facing the financing of housing construction, with an emphasis on bank financing. To achieve this objective the following should be clarified: (1) the specifics of housing construction; (2) the specifics of the investment process and ... The main purpose of this study is by analyzing the business practice in Bulgaria to identify the main problems facing the financing of housing construction, with an emphasis on bank financing. To achieve this objective the following should be clarified: (1) the specifics of housing construction; (2) the specifics of the investment process and financing of housing construction; (3) to analyze the status and trends of housing construction under the conditions of a global financial crisis; and (4) to study the situation and the problems facing the financing of housing construction in our country, incl. bank financing. This analysis uses public data from National Statistical Institute, specialized analyses and studies concerning the issues, other publicly available data, results of a conducted online survey (September 2014) on the bank loans offered to finance the purchase or construction of housing, an electronic survey (April 2016) on the state of housing construction in Bulgaria, as well as information from interviews and informal conversations with representatives of construction companies in the field of housing. The online survey was conducted through Google Forms of Google Docs. The data are processed and presented in tables and charts using MS Office Excel 2016