"Scientific research" Almanac

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  BUSINESS INTELLIGENCE SYSTEM ADOPTION IN A HIGHER EDUCATIONAL INSTITUTION

  The basic idea of the research is inspired by the vivid controversy about the quality of higher education and the unsatisfying position of the Bulgarian higher educational institutions in the international and European charts. However, there is free potential for better institutional management of the educational institutions within the framework ... The basic idea of the research is inspired by the vivid controversy about the quality of higher education and the unsatisfying position of the Bulgarian higher educational institutions in the international and European charts. However, there is free potential for better institutional management of the educational institutions within the framework of the autonomy secured by law. This potential can be found in the presence of large datasets. Intelligence systems need to be established in the universities in order to have systematic and automatic integration, data processing and analysis of these large datasets. The objective of the research is to present the capabilities of the business intelligence system that has been developed and established at the D. A. Tsenov Academy of Economics, Svishtov. Such system would dramatically increase the capacity of the academic leaderships for taking prompt, informed, well-grounded and proactive governing decisions – to be more adequate regarding the more and more dynamic and rival educational environment, as well as the rapidly changing learning needs of the students.

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  IMPROVING THE TRAINING IN STATISTICS BY USING MODERN INFORMATION AND COMMUNICATION TECHNOLOGIES

  The development of information and communication technologies (ICT) and introducing them into all spheres of life is a prerequisite for increasing the use of information technologies to enrich the course content and introduce innovative educational technologies and methods in the training process. The aim of the study is the improvement of ... The development of information and communication technologies (ICT) and introducing them into all spheres of life is a prerequisite for increasing the use of information technologies to enrich the course content and introduce innovative educational technologies and methods in the training process. The aim of the study is the improvement of training in statistics by improving computer and information provisions for students, using modern statistical software, and having access to the existing statistical information systems and databases. All these will result in improving the quality of theoretical knowledge and ongoing practical and applied research of students in ‘Statistics and Econometrics’. The characteristics of statistical information systems of the National Statistical Institute and other statistical institutions in Bulgaria are clarified. The trends in the development of statistical and econometric software are examined. Basic statistical and econometric software products, applied in the training process of students in ‘Statistics and Econometrics’ are presented. The research thesis relies on the belief that in today’s globalizing and dynamic society the use of the potential of ICT in training students in ‘Statistics and Econometrics’ is essential for improving the quality of education and achieving high standards of training, which are important conditions for their successful career

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  LEGAL AND ORGANISATIONAL ASPECTS IN TERMS OF THE TAXATION OF NATURAL PERSONS’ INCOME DERIVED FROM AN ECONOMIC ACTIVITY

  The present study provides a thorough and in-depth analysis of the legal regime of the taxation of natural persons’ income – in particular, derived from an economic activity, as contained in the Law on the taxation of natural persons and in the relevant provisions of the Law on corporate taxation concerning the taxation of natural persons’ income ... The present study provides a thorough and in-depth analysis of the legal regime of the taxation of natural persons’ income – in particular, derived from an economic activity, as contained in the Law on the taxation of natural persons and in the relevant provisions of the Law on corporate taxation concerning the taxation of natural persons’ income resulting from a commercial activity as sole traders. This study aims at considering the application in practice of the Law on the taxation of natural persons through the prism of economic development in our country, by raising certain points for discussion and suggesting possible improvements of the substantive and procedural legal rules for the taxation of income derived from an economic activity. The object of the analysis is the taxation of natural persons’ income derived from an economic activity in accordance with the provisions of the Law on the taxation of natural persons. The subject of this study is the legal regime and organisational issues which may arise in the context of the creation, modification and closure of fiscal legal relations in terms of the taxation of natural persons’ income derived from an economic activity. The research thesis which will be defended herein is that the improvement of the legal regime and the organisational aspects of the control of the taxation of natural persons’ income derived from an economic activity contribute to the increase in tax collectibility, the reduction in tax avoidance and the increase in the financial stability of economic actors.