"Scientific research" Almanac

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  THE HYPOTHESIS ABOUT ACCESSION TO THE EUROPEAN BANKING UNION – OPPORTUNITIES AND DANGERS FOR BULGARIA

  The idea of creating a European Banking Union occurs in times of crisis after identifying some gaps in the activities of the existing establishments and institutions and their inability to ensure the smooth functioning of the banking sector in the European Union and in the Eurozone in particular. Over the last three years (2012 – 2015), a number ... The idea of creating a European Banking Union occurs in times of crisis after identifying some gaps in the activities of the existing establishments and institutions and their inability to ensure the smooth functioning of the banking sector in the European Union and in the Eurozone in particular. Over the last three years (2012 – 2015), a number of measures for the institutionalization of the European Banking Union have been taken. These measures have led to contradictory views and have raised a number of questions regarding opportunities and dangers of its application. The subject is topical so the study tries to clarify the need for the existence of the European Banking Union and revises the mechanism of functioning of the European Banking Union through its three pillars. In this context, controversial issues in terms of the practical applicability of the ideas underlying the European Banking Union are outlined, potential positive and negative results in case Bulgaria decides to join the Union are also clarified, and a recommendation on the issue is formulated. The thesis that is defended in the study is as follows: ‘centralization of the regulatory framework of bank supervision, crisis and post-crisis management through the European Banking Union is an objective necessity in order to ensure the smooth functioning of the EU banking sector.’ As a result of its defense, the identified gaps in the national legislation after the global economic crisis and taking into account the loss of institutional trust, including in the banking sector, undertaking timely steps for Bulgaria’s accession to the European Banking Union is regarded as a positive aspect to the banking sector and the national economy.

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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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  POWER DECISIONS AND BEHAVIOURAL APPROACHES FOR SUSTAINABILITY AND COMPETITIVENESS IN MANAGEMENT AND ADMINISTRATION

  In today’s conditions of globalization, it is not enough to achieve sustainability of management and administration. The application of innovative methods and approaches related to decisions and behaviour leads to competitive management and administration. Thus, business organizations survive and increase their efficiency. The objective of this ... In today’s conditions of globalization, it is not enough to achieve sustainability of management and administration. The application of innovative methods and approaches related to decisions and behaviour leads to competitive management and administration. Thus, business organizations survive and increase their efficiency. The objective of this study is to examine the possibilities of power decisions and behavioural approaches for achieving sustainability and competitiveness in management and administration. The thesis that is defended is the achievement of sustainability and competitiveness in management and administration through power decisions and behavioural approaches. In order to justify the main objective, the following tasks are set in the study: 1. Studying and analyzing the categories of ‘power’ and ‘behaviour’ in management and administration; 2. Revealing the relationship between power and behaviour and sustainability and competitiveness in management and administration; 3. Describing power decisions as a factor to achieve competitiveness in management and administration. As a result of the study, the objective is achieved; conclusions and recommendations are also made to justify the thesis.