"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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  ASSESSING CAPITAL ADEQUACY OF INSURANCE COMPANIES IN BULGARIA AND THE IMPACT OF THE NEW INSURANCE CODE ON THE ACTIVITIES OF INSURANCE INTERMEDIARIES

  This study presents the results of a survey conducted in 2016 of the assets and liabilities of insurance companies in Bulgaria. The main purpose of the study is to outline the state of the insurance market in the Republic of Bulgaria and the opportunities for improving the activities of insurance intermediaries under the new Insurance Code. It ... This study presents the results of a survey conducted in 2016 of the assets and liabilities of insurance companies in Bulgaria. The main purpose of the study is to outline the state of the insurance market in the Republic of Bulgaria and the opportunities for improving the activities of insurance intermediaries under the new Insurance Code. It argues that the implementation of the new Insurance Code will increase the financial stability of insurers and will improve the activities of insurance intermediaries. The thesis is proved by solving the following major tasks: - data showing the state of the insurance market in Bulgaria are classified and analyzed; - the dynamics of development of the assets and liabilities of insurers is studied; - the coverage of the solvency margin and guarantee capital of insurance companies in Bulgaria are outlined. The findings are that insurance companies in Bulgaria are financially stable and able to fulfill their insurance obligations. As a result, the credibility of insurers is significantly increased and insurance awareness could be raised