"Scientific research" Almanac

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  INNOVATIVE PRACTICES FOR GOOD MANAGEMENT

  The concept of good management is directly related to the sustainable development policy. As such, it requires decision-making and regulation of relationships in an environment of uncertainty. In such conditions the achievement of the objective depends on a successful combination of the implemented management tools and practices. Thus innovation ... The concept of good management is directly related to the sustainable development policy. As such, it requires decision-making and regulation of relationships in an environment of uncertainty. In such conditions the achievement of the objective depends on a successful combination of the implemented management tools and practices. Thus innovation and innovative management become a key factor for the success of the organization. The purpose of the study is to review the innovative practices implemented by organizations. The research thesis: The organizational innovation is a key factor for sustainable management of a modern business organization. The authors set the following specific objectives to prove the thesis: 1. To review and analyze the theoretical concepts of innovations in management; 2. To conduct a field research on the existing management innovations; 3. To construct a model of innovative management; As a result of the theoretical and empirical research the following is achieved: • The terminology in the area of innovation and innovative business management is summarized and systematized. • Management innovation is characterized. • An innovative management model is presented. • Organizational innovation is analysed as a precondition for good management. • The achieved results are summarized and specific applied and research results are drawn

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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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  THE ROLE OF FISCAL AND MACROPRUDENTIAL POLICY OF THE EUROPEAN UNION IN THE CRISIS AND POSTCRISIS PERIOD

  The paper focuses on the principles underlying the application of the instruments of fiscal and macro-prudential policy to overcome negative effects in crisis periods. The aim is to explore the instruments of fiscal and macro-prudential policy applied in the Member States of the European Union both in the crisis and the post-crisis periods and to ... The paper focuses on the principles underlying the application of the instruments of fiscal and macro-prudential policy to overcome negative effects in crisis periods. The aim is to explore the instruments of fiscal and macro-prudential policy applied in the Member States of the European Union both in the crisis and the post-crisis periods and to analyze their effects. The study involves the application of methods of analysis and synthesis, comparison and statistical techniques for analysis and evaluation. The study of the implemented measures found significant changes in tax policies, with a trend of increasing indirect taxes and reducing the tax burden on labour and capital, to stimulate demand and expand the opportunities for consumption by individuals and to stimulate investment by businesses in the post-crisis period. In macro-prudential policy we may conclude that the implemented reforms are projection and consequence of the reforms implemented by the EU to regulate financial markets and ensure financial stability in the community