"Scientific research" Almanac

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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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  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.