"Scientific research" Almanac

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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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  INTERNATIONALIZATION OF THE WINE INDUSTRY COMPANIES IN BULGARIA

  Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study ... Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study is to highlight the internationalization prospects for wine companies in our country. The research tasks are to study the practice of internationalization, its form of manifestation in companies of the wine industry in Bulgaria and evaluate the factors affecting the companies in the industry in the process of internationalization. The main research thesis is that internationalization in the wine industry can be seen as a historically formed process that is still evolving and that shows stability over time. It is imposed through various forms of manifestation, the knowledge of which leads to increased competitiveness and success based on gained experience and knowledge. The study reveals the importance of internationalization in the wine industry for the development of the Bulgarian economy. The theoretical formulations clarifying this process are studied and the results of an empirical study carried out in the wine industry are presented.

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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.