"Scientific research" Almanac

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  CLOUD-BASED E-LEARNING FOR THE NEEDS OF BULGARIAN BUSINESS ORGANIZATIONS

  The purpose of this study is to examine the potential of the technologies of cloud computing and Web 2.0 for turning e-learning into an effective business practice for Bulgarian organizations. To achieve this objective, the authors solved the following tasks: studying the socio-economic aspects of e-learning and the use of cloud computing and Web ... The purpose of this study is to examine the potential of the technologies of cloud computing and Web 2.0 for turning e-learning into an effective business practice for Bulgarian organizations. To achieve this objective, the authors solved the following tasks: studying the socio-economic aspects of e-learning and the use of cloud computing and Web 2.0 in education; analyzing cloud-based e-learning models; examining the current status of e-learning in Bulgaria and the prospects for turning it into an effective business practice; proposing an authors’ model for cloud-based e-learning, suitable for the needs and peculiarities of Bulgarian organizations. The research thesis of the study is that cloud computing and Web 2.0 technologies have significant and multifaceted (technical, economic and social) potential for turning e-learning into an efficient business practice. For this purpose, Bulgarian organizations can adapt different strategies and models.

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  AGRICULTURAL ENTERPRISE MANAGEMENT IN TEACHING STUDENTS OF ECONOMICS

  When implementing the Common Agricultural Policy of the European Union the agricultural sector needs to have well-trained specialists to optimally expend the funds envisaged in order to meet the dynamic challenges facing it and contribute to achieving the goals of the Europe 2020 Strategy for smart, sustainable and inclusive growth. The purpose ... When implementing the Common Agricultural Policy of the European Union the agricultural sector needs to have well-trained specialists to optimally expend the funds envisaged in order to meet the dynamic challenges facing it and contribute to achieving the goals of the Europe 2020 Strategy for smart, sustainable and inclusive growth. The purpose of this paper is to study and outline the modern aspects of agricultural holdings management. It focuses on the following tasks: studying the theory and practice in terms of the management of agricultural holdings; identifying the problems that influence agricultural holdings management; evaluating the state of the agricultural sector in terms of the opportunities to conduct an economic survey in the field of agricultural holdings management; making recommendations and conclusions regarding the agricultural holdings management. The object of study is agricultural holdings. The subject of study focuses on the modern aspects of agricultural holdings management in teaching students of economics. The research thesis emphasizes the need that agricultural holdings should be managed by trained specialists, who are professionally and technically competent – a prerequisite for the development of the agricultural sector. The above stated is a reason to look for ways for better and high-grade training when preparing agricultural economists in the context of the Common Agricultural Policy of the European Union.

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  CURRENT ISSUES OF ORGANIZING AND ACCOUNTING WHEN APPLYING THE ‘CASH REPORTING OF VALUE-ADDED TAX’ REGIME

  The study presents part of the research project “Current issues in the organization and the accounting aspects of the ‘Cash reporting of value-added tax’ special regime“. The present study outlines the degree of impact of the changes on the enterprises applying this regime by analyzing the theory and practice in terms of the specifics, the ... The study presents part of the research project “Current issues in the organization and the accounting aspects of the ‘Cash reporting of value-added tax’ special regime“. The present study outlines the degree of impact of the changes on the enterprises applying this regime by analyzing the theory and practice in terms of the specifics, the advantages, and the problems in organizing and accounting the ‘Cash reporting of value-added tax (VAT)’ special regime. The challenges facing the organization and accounting of the enterprises applying the regime are tracked. Proposals are formulated for improving the existing practice. The strengths and weaknesses in the organization and accounting of the estimates by VAT of the economic units are characterized based on the analysis.