"Scientific research" Almanac

More titles

• 

  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.

• 

  MONITORING AND ANALYSIS OF DEBT AND THE DEBT CRISIS (methodological aspects)

  The object of the current study is the public debt, and the subject – the tools for measurement (monitoring), evaluation and analysis of debt under the conditions of a growing global debt crisis. The analysis focuses on two working hypotheses: First. Determining the situation in the external sector of an economy is a function of the cumulative ... The object of the current study is the public debt, and the subject – the tools for measurement (monitoring), evaluation and analysis of debt under the conditions of a growing global debt crisis. The analysis focuses on two working hypotheses: First. Determining the situation in the external sector of an economy is a function of the cumulative expression of the individual analytical balances reported as foreign exchange balances, on the one hand, and the status and trends in its external debt. Second. The debt crisis in the 21st century from a phenomenon typical of developing countries is becoming a global problem, whose solution requires the application of a variety of measures and decisions of national and international nature. The aim of the study is to develop ideas for methodologically sound assessment on an international basis of the current state of public debts as a basis for conducting national and internationally agreed policies for its management.

• 

  THE GLOBAL FOREIGN EXCHANGE MARKET AND RESERVE CURRENCIES – MACRO-FINANCIAL ASPECTS

  The object of research in this study is the foreign exchange market, and the subject – the factors influencing the exchange rates of the leading world reserve currencies. The analysis focuses on the thesis of the increasing role of reserve currencies for the expansion of the transactions on the foreign exchange markets while preserving their ... The object of research in this study is the foreign exchange market, and the subject – the factors influencing the exchange rates of the leading world reserve currencies. The analysis focuses on the thesis of the increasing role of reserve currencies for the expansion of the transactions on the foreign exchange markets while preserving their ability to rebalance budgetary imbalances in trade flows through the mechanism of floating exchange rates. The aim of this study is to present the up-to-date perspective on evaluation of the factors influencing the exchange rates of the global reserve currencies that are also the basis of the predominant volume of transactions on the global currency markets.