"Scientific research" Almanac

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  SCENARIOS FOR THE DEVELOPMENT OF THE EUROPEAN INTEGRATION AND THEIR POSSIBLE EFFECTS ON THE BULGARIAN ECONOMY

  The reality in the European Union makes it necessary to consider various scenarios for the future development of the European integration. The inclusion of the Republic of Bulgaria in the single market makes our country a part of a much larger space, which directly affects the economic processes in the country. Therefore, we need to consider the ... The reality in the European Union makes it necessary to consider various scenarios for the future development of the European integration. The inclusion of the Republic of Bulgaria in the single market makes our country a part of a much larger space, which directly affects the economic processes in the country. Therefore, we need to consider the impact of the possible scenarios for the development of the EU and their effects on the development of the Bulgarian economy. The study aims to develop possible scenarios for the future development of the European integration. The formulated tasks are to analyse the geographical orientation of the EU’s foreign trade relations; to analyse the foreign direct investments in the Republic of Bulgaria and their implications for the economy of the country in the context of the European integration processes; to analyse the trends in the European integration processes and their impact on the Bulgarian economy. It supports the idea that the possible scenarios for the development of the European integration are to be reflected in the national integration policy. The study presents a positive, a realistic and a negative scenarios for the European integration and reflects their potential effects on the economy of the Republic of Bulgaria. The study employs graphical and tabular methods, ABC-analysis, SWOT-analysis.

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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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  ANALYSIS OF DIFFERENCES IN THE ECONOMIC DEVELOPMENT OF THE COUNTRIES OF THE EUROPEAN UNION – BEFORE AND AFTER THE DEBT CRISIS

  The object of this study is the degree of economic development of EU countries, and its subject is the two major economic indicators selected for comparison – size and growth rate of GDP and the consolidated government debt to GDP ratio. The purpose of the study is to reveal the disparities in the development of the EU countries concerned in the ... The object of this study is the degree of economic development of EU countries, and its subject is the two major economic indicators selected for comparison – size and growth rate of GDP and the consolidated government debt to GDP ratio. The purpose of the study is to reveal the disparities in the development of the EU countries concerned in the period before and after the crisis. The Tasks set in examining the GDP aim to answer the following questions: ‘What is the size of the GDP expected to be in the current 2014?’, ‘Which of the European countries concerned will have the best performance, relative to GDP in terms of the global economic crisis?’ The main thesis is: Failure to comply with the Maastricht decisions that affect the value of the gov-ernment debt in the European countries concerned does not allow for making effective management decisions and this increases the disparities in their economic development. Main conclusions: Lowering the debt burden in developed countries, where the threshold values of debt and deficit are seriously exceeded, can be achieved by balancing the government budget, improving the methods for risk assessment, expanding the investor base, increasing the liquidity in the market for government obligations and achieving a sustainable GDP growth. Striving to comply with the Maastricht Treaty will help to reduce disparities in the economic development of the European Union countries after the debt crisis.