"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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  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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  RESEARCH ON THE PROCESSES OF INTEGRATION AND DIFFERENTIATION IN THE EUROPEAN UNION

  The international regional integration and the processes taking place at the economic formations have been the subject of numerous economic, political and sociological studies since the 1950s. The core question that arises, in this regard, is if there can be noticed occurrence of processes, contradictory to the integration – processes of ... The international regional integration and the processes taking place at the economic formations have been the subject of numerous economic, political and sociological studies since the 1950s. The core question that arises, in this regard, is if there can be noticed occurrence of processes, contradictory to the integration – processes of differentiation and disintegration. The purpose of the study is to examine the processes of integration and differentiation within the European Union and the factors for their occurrence and development. The paper presents an analysis of the European integration process as well as a study on the factors, influencing the stability in the EU. Analyzed are the foreign trade flows of a group of Eastern European countries that are EU members – Lithuania, Latvia, Estonia, Bulgaria, Romania, Slovakia, Slovenia, Poland, Czech Republic, Hungary and Croatia. The direction of the foreign trade connections of these countries with countries within the EU, as well as with non-EU countries, is examined as a factor for development of differentiation in the EU. The paper argues that the redirection of foreign trade flows from a group of certain Eastern European countries that are EU Member States, to non-EU countries, could be examined as a factor for the occurrence of processes of differentiation within the EU