"Scientific research" Almanac

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  ASSESSMENT OF THE EVENT TOURISM IMPACTS ON THE HOST COMMUNITY IN BULGARIA

  The main objective of the study is based on a model designed for aggregated assessment of the impacts of the event tourism to analyze and evaluate the main positives and negatives on the host community in Bulgaria. So the goal is decomposed in the following research objectives: • Proposing a model for assessing the impacts of event tourism on the ... The main objective of the study is based on a model designed for aggregated assessment of the impacts of the event tourism to analyze and evaluate the main positives and negatives on the host community in Bulgaria. So the goal is decomposed in the following research objectives: • Proposing a model for assessing the impacts of event tourism on the host community in Bulgaria. • Analyzing and evaluating the status and impact of event tourism. • Systematizing the main results of the study and conclusions. Research thesis: Event tourism has potential for development in the country. Managed successfully on the basis of objective information regarding the impacts, it could be one of the effective tools for better development of destination Bulgaria. The survey results give enough arguments to support the research thesis. It is found that it is necessary and desirable that the country has more diverse events and that there are reserves to improve the tourism potential of the existing ones. The positive effects of this type of tourism are significantly higher than the negative ones

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  APPLIED MODEL FOR ACCOUNTING ANALYSIS OF BUDGETARY ORGANIZATIONS

  The regulatory principles for legality, appropriateness, effectiveness, efficiency and economy of public spending require theoretically sound and practically applicable solutions of some specific problems. A crucial role within this process is played by the opportunities for implementation and use of accounting analysis tools for evaluation of ... The regulatory principles for legality, appropriateness, effectiveness, efficiency and economy of public spending require theoretically sound and practically applicable solutions of some specific problems. A crucial role within this process is played by the opportunities for implementation and use of accounting analysis tools for evaluation of results and identification of opportunities for implementation of optimization models for public organizations. Such models are approbated in compliance with the principles of sustainability and transparency of public expenditures of funds from the state budget, the budgets of ministries and agencies, funds extended by the European Union and other international organizations and grant programs. The object of the scientific study is the activity of public sector’s organizations in Bulgaria. The main purpose is to present the theoretical interpretation and practical study of the tools of accounting analysis as a model for optimizing the activity of budgetary organizations

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  CONVERGENT APPROACH FOR RISK-RETURN ANALYSIS OF CAPITAL MARKETS IN EU28

  The integration of capital markets within the EU poses some very interesting issues to investment management. In this paper we examine the integration process and the effect over the risk-return characteristics of a portfolio comprised of European stocks. The results show that the information signals from the process of integration can serve as ... The integration of capital markets within the EU poses some very interesting issues to investment management. In this paper we examine the integration process and the effect over the risk-return characteristics of a portfolio comprised of European stocks. The results show that the information signals from the process of integration can serve as predictors of abnormal return