"Scientific research" Almanac

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  FOREST POLICY AND ITS ROLE FOR THE ECONOMIC DEVELOPMENT OF AGRICULTURAL SECTOR

  The issue of forest policy is topical in terms of the European policy implemented (including in Bulgaria) and the importance of forests and their role in climate change mitigation, the opportunities for employment creation and earning an income from the resources extracted from forest territories, etc. This paper aims to study and identify ... The issue of forest policy is topical in terms of the European policy implemented (including in Bulgaria) and the importance of forests and their role in climate change mitigation, the opportunities for employment creation and earning an income from the resources extracted from forest territories, etc. This paper aims to study and identify opportunities for forest policy implementation regarding the economic development of the agricultural sector. It is defined by the following tasks: studying the theory and practice of the relevant issues; familiarizing with the European and national legislation on forest policy; identifying the problems and highlighting the role of the forest sector for climate change mitigation and environment conservation; reflecting the state of the national forest sector; proposals and conclusions regarding the need for sustainable management of the forest sector. The object of the study is forest policy. The subject of the study is the role of the forest policy for the economic development of the agricultural sector. The research thesis follows from the need to implement a consistent forest policy – a prerequisite for the economic development of the agricultural sector

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  POTENTIAL FOR DEVELOPMENT OF MARKETING NETWORKS IN THE TOURISM SECTOR IN BULGARIA

  Over the last decade the study of inter-company networks in marketing science has become topical. The concept of these formations is developing, and their manifestations in practice define their specificity and seek opportunities for their development in economic sectors. Being one of the strategic priorities of the national economy, tourism ... Over the last decade the study of inter-company networks in marketing science has become topical. The concept of these formations is developing, and their manifestations in practice define their specificity and seek opportunities for their development in economic sectors. Being one of the strategic priorities of the national economy, tourism creates conditions for the emergence of marketing networks, which are the subject of this study. The main purpose of this paper is to bring the major intercompany factors (problems and motivation) that form the development potential of tourism marketing networks in Bulgaria. To achieve this objective the following tasks were performed: to present the concept of marketing networks; to clarify the specifics of these networks in the tourism sector; to characterize marketing activities in the tourism sector in a practical aspect; to reveal the status of existing marketing networks in Bulgarian tourism; to define the key problem areas of developed tourism marketing networks; to clarify the attitudes (motivation) of tourist organizations for participation in marketing networks. The thesis argued is that there is potential for positive development of marketing networks in the tourism sector in Bulgaria. The contributions involve revealing the manifestations of marketing networks in tourism, opening of existing marketing networks and confirming that there are incentives to build and progressively develop marketing networks of tourism companies

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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