"Scientific research" Almanac

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  THE PRACTICE OF MUNICIPALITIES IN DEVELOPING PLANNING DOCUMENTS FOR THE PROGRAMMING PERIOD 2014–2020

  The purpose of this study is to present the results of a survey conducted on the planning practices of municipalities in Bulgaria in the development of planning documents for the new programming period 2014-2020. The object of the study are the municipal development plans (MDPs) for 2014-2020 of all 264 municipalities within the country and the ... The purpose of this study is to present the results of a survey conducted on the planning practices of municipalities in Bulgaria in the development of planning documents for the new programming period 2014-2020. The object of the study are the municipal development plans (MDPs) for 2014-2020 of all 264 municipalities within the country and the subject is the quality of the MDPs and the implementation of the fundamental planning principles in the preparation of strategic documents for local and regional development. The study is based on a set of criteria developed by the team of authors, which provides an opportunity for objective assessment of the quality of the MDPs. The results obtained are a basis for presenting some best practices and making recommendations for future actions, aimed at improving the strategic planning process at municipal level, increasing both the coordination and cohesion between the planning documents of different hierarchical levels and establishing a national body with prerogatives in the field of strategic planning of the regional development. The main research thesis is that the municipal administrations in our country have a significant potential for improvement and standardization of their planning processes, which in the long term influences regional development and the opportunities for generating municipal competitive advantages.

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  VERSION CONTROL SYSTEMS: EVOLUTION, CONCEPT, COMPARATIVE ANALYSIS

  Modern software is becoming increasingly complex while trying to fully meet the incessantly growing requirements of customers. Therefore, one of the main challenges facing software project management is the scalability of the development process so that it involves multiple developers regardless of their geographic location, and so that it does ... Modern software is becoming increasingly complex while trying to fully meet the incessantly growing requirements of customers. Therefore, one of the main challenges facing software project management is the scalability of the development process so that it involves multiple developers regardless of their geographic location, and so that it does not affect the quality of the resulting software system. Version control systems are crucial for the achievement of this goal. There are many version control systems offered on the market, thus making it difficult for project managers to select the right solution for their needs because many factors should be considered, such as: the integrated development environment used, the number of team participants, the complexity of the project, etc. The purpose of this study is to develop a multi-factor methodology for version control systems assessment by: analysing the IDEs based on a study of their capacity through building a relevant test laboratory environment; developing an appropriate methodology for selecting version control system environments; applying the developed methodology for assessing the most popular version control software products. We propose a set of assessment indicators, organized into four groups according to the specific nature and variety of the studied characteristics.

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  PRACTICALAPPLIED PROBLEMS OF ACCOUNTING

  The subject of the study is an interesting topic for theoretical research and it is up-to-date and useful in practice. The aim of the study is to examine accounting in theoretical and practical aspects as an information system. To achieve this aim the following tasks have to be performed: to examine the accounting practice of Bulgarian enterprises ... The subject of the study is an interesting topic for theoretical research and it is up-to-date and useful in practice. The aim of the study is to examine accounting in theoretical and practical aspects as an information system. To achieve this aim the following tasks have to be performed: to examine the accounting practice of Bulgarian enterprises and its information opportunities; to examine the degree of application of the electronic signature, electronic banking, electronic invoicing and other electronic applications. The thesis statements are: the fast development of scientific and technical progress requires a change in the accounting information system; the need for comprehensive and timely accounting information requires the extensive use of electronic applications for transmitting and storing information. The results of the study we conducted enable us to outline several major conclusions: 1) accounting is a major information system in an enterprise, accounting information is a means for its effective management; 2) accounting regulations are in a continuous dynamics; 3) the aim of financial reporting is that the information in the financial statements has the property of ‘usefulness’; 4) the use of qualified electronic signature, electronic banking, electronic documents and other electronic applications is increasing, including in connection with the annual closing of accounts and the acquisition of fixed assets from the Operational Programme of the European Union.