"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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  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

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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