"Scientific research" Almanac

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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.

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  THE BRAND – A CATALYST FOR SMART AND SUSTAINABLE REGION GROWTH

  The study focuses on the relation between the successful branding process and the achievement of sustainable and smart regional growth. The main objective of the project is to analyze the conditions for smart and sustainable growth in the region in the light of the branding process. The specific tasks of the study are: studying the evolution of ... The study focuses on the relation between the successful branding process and the achievement of sustainable and smart regional growth. The main objective of the project is to analyze the conditions for smart and sustainable growth in the region in the light of the branding process. The specific tasks of the study are: studying the evolution of the economic growth concept with a focus on the relationship between sustainable and smart growth; studying the branding process in the context of sustainable and smart growth; studying the consumer attitudes towards regional brands, objects of the survey; analysizing the prerequisites for achieving smart and sustainable regional growth in the context of the branding process. The main thesis statement is that the brand as a factor for smart and sustainable growth is an applicable idea in the present-day economic reality in Bulgaria. The results of the project are designed to outline the strategic paths of development for achieving smart and sustainable growth. A specialized website has been developed, which will facilitate and deepen the network partnership in exchanging experience on the implementation of good innovative and investment practices in the sphere of regional branding process.

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  ASSESSMENT OF FACTORS INFLUENCING THE AMOUNT AND MATURITY PROFILE OF BANK CONSUMER LOANS IN BULGARIA

  Over the last two decades there has been a substantial increase in theoretical and practical-applied research into the impact of key determinants on the consumer loans that banks offer. Their profitability and credit risk level depend on the optimum structuring of credit transactions. Of course this statement should not contradict the compliance ... Over the last two decades there has been a substantial increase in theoretical and practical-applied research into the impact of key determinants on the consumer loans that banks offer. Their profitability and credit risk level depend on the optimum structuring of credit transactions. Of course this statement should not contradict the compliance with the following two principles: 1) The amount and the term of the bank loan must fully comply with the actual need for funding, and 2) The value of the debt must be ‘secured’ with a sufficient level of creditworthiness. In this paper, the authors commit themselves to a thorough examination and assessment of key factors influencing the maturity structure and the amount of bank consumer loans in Bulgaria. Through a survey they aim to analyze and assess the priority of key determinants that affect the credit policy on the basis of individual opinions of bank experts directly involved in granting consumer loans.