"Scientific research" Almanac

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  ACCOUNTING INFORMATION – A FACTOR FOR EFFICIENT MANAGEMENT OF AN ENTERPRISE (a fragmentary study)

  The complex of tasks that a governing body solves daily brings out the need to study accounting as an information system that provides accurate, timely, reliable, useful and quality information for the management of an enterprise. In order to achieve the main objective the following tasks are performed: the role of accounting information in ... The complex of tasks that a governing body solves daily brings out the need to study accounting as an information system that provides accurate, timely, reliable, useful and quality information for the management of an enterprise. In order to achieve the main objective the following tasks are performed: the role of accounting information in managing an enterprise is studied; accounting is analyzed under the conditions of the general instability of the global economic system as a tool for enhancing the information provision of optimal pricing; the principles of the environmentally oriented analytical accounting system of an enterprise is explored. The main research thesis of the study is that the successful development of any enterprise is dependent on the decisions of the governing body, therefore they must be based on reasonable, substantial, reliable and comparable accounting data on the state and changes in property. The research gives us reason to formulate the following conclusions: competitive enterprise management is modelled on the basis of timely, reliable and quality information provided to the fullest extent by accounting; the business conducted by enterprises in an economic crisis and strong intercompany indebtedness imposes the need for a new look at accounting the receivables from clients of the enterprise.

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  METHODOLOGY FOR DEVELOPING A REGIONAL MARKETING PROFILE OF THE PERIPHERAL DISTRICTS IN NORTH-EASTERN DANUBIAN REGION

  The study discusses marketing approach as a kind of catalyst for regional development, since it focuses on the relation between regional competitive advantages and interests, preferences and needs of the target markets for the region. The main objective of the study is to present the characteristics of the regional marketing profile of the ... The study discusses marketing approach as a kind of catalyst for regional development, since it focuses on the relation between regional competitive advantages and interests, preferences and needs of the target markets for the region. The main objective of the study is to present the characteristics of the regional marketing profile of the peripheral municipalities as an innovative approach in local government through which to promote the attraction of exogenous and endogenous entrepreneurial and investment interest. The main research thesis is that the development of a regional marketing profile is an innovative practice which will support local economic development by encouraging the process of attracting foreign direct investment and increasing local entrepreneurial interest; all of these will contribute to a stronger involvement of local stakeholders towards endogenous development and will increase regional competitiveness. The results are: the study specifies the measures for the implementation of marketing approach in the practice of regional development in our country, focusing on the ‘local comparative advantages – preferences, interests and needs of the regional target markets’ relation. The development of regional marketing profile is directed to satisfying the information needs of local and foreign entrepreneurs and investors and to positioning a territorial unit in their minds as a desirable location for doing business.

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  MODERN FORMS OF JOINT VENTURES

  The aim of the study is to define the basic theoretical and empirical aspects of the modern forms of joint ventures in Bulgaria. The authors have set several tasks: to study the status of the current legislation regarding these forms; to identify the main obstacles to their wider occurrence; and to offer ideas for their further development and ... The aim of the study is to define the basic theoretical and empirical aspects of the modern forms of joint ventures in Bulgaria. The authors have set several tasks: to study the status of the current legislation regarding these forms; to identify the main obstacles to their wider occurrence; and to offer ideas for their further development and effective implementation. The research thesis that is defended is that Bulgarian entrepreneurs are competitive with global companies and can establish their brands and know-how, and the advent of global franchise chains, the building of modern clusters and joint ventures in Bulgaria would help to promote the advantages of these business models. Based on the study the following key results are achieved: the conceptual formulations of the modern forms of joint ventures are theoretically summarized, the major modern forms for joint ventures in Bulgaria and the regulatory framework for their operation are highlighted and recommendations are made regarding the opportunities for wider application of the modern forms of joint ventures.