"Scientific research" Almanac

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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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  OPPORTUNITIES AND PROBLEMS OF INTEGRATED PRODUCTION IN THE AGRICULTURAL SECTOR

  The study is based on the thesis that integrated production is a system for agricultural production, processing and realization of food, which optimizes the use of resources and natural regulation mechanisms, ensuring viability and sustainability of agriculture in the long term. In this regard the main research objective is deduced: studying the ... The study is based on the thesis that integrated production is a system for agricultural production, processing and realization of food, which optimizes the use of resources and natural regulation mechanisms, ensuring viability and sustainability of agriculture in the long term. In this regard the main research objective is deduced: studying the opportunities for development and the problems in practising plant-growing integrated production, as well as the prospects for sustainable development of the agricultural sector. The specific tasks are related to disclosing the economic, ecological and social benefits of integrated production; identifying its problems, assessing the readiness of economic subjects for sustainable integrated production and outlining possibilities for coordination and interaction in its development in the rural areas. The results of the study are: working out approaches to reduce the risks and impact of pesticide use on human health, stability of agrarian-ecosystems and environmental pollution, through long-term sustainable development of agricultural business and increasing the viability of the rural economy; preparation of an alternative model for sustainable agricultural development based on the integrated production of plants and plant products; displaying the advantages and challenges as an opportunity for manufacturing high added-value products while managing sustainably the natural resources.

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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.