"Scientific research" Almanac

More titles

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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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  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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  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.