"Scientific research" Almanac

More titles

• 

  CLOUD-BASED E-LEARNING FOR THE NEEDS OF BULGARIAN BUSINESS ORGANIZATIONS

  The purpose of this study is to examine the potential of the technologies of cloud computing and Web 2.0 for turning e-learning into an effective business practice for Bulgarian organizations. To achieve this objective, the authors solved the following tasks: studying the socio-economic aspects of e-learning and the use of cloud computing and Web ... The purpose of this study is to examine the potential of the technologies of cloud computing and Web 2.0 for turning e-learning into an effective business practice for Bulgarian organizations. To achieve this objective, the authors solved the following tasks: studying the socio-economic aspects of e-learning and the use of cloud computing and Web 2.0 in education; analyzing cloud-based e-learning models; examining the current status of e-learning in Bulgaria and the prospects for turning it into an effective business practice; proposing an authors’ model for cloud-based e-learning, suitable for the needs and peculiarities of Bulgarian organizations. The research thesis of the study is that cloud computing and Web 2.0 technologies have significant and multifaceted (technical, economic and social) potential for turning e-learning into an efficient business practice. For this purpose, Bulgarian organizations can adapt different strategies and models.

• 

  OPPORTUNITIES FOR INCREASING THE ABSORPTION OF EU FUNDS THROUGH IMPROVING ACCOUNTING AND INTERNAL CONTROL

  To best protect the national and European interests in the process of funds absorption requires complying with certain criteria such as legality, efficiency and economy. Applying them requires good functioning of the accounting systems and timely internal control on the administration of EU funds and programmes. The processes of absorption of EU ... To best protect the national and European interests in the process of funds absorption requires complying with certain criteria such as legality, efficiency and economy. Applying them requires good functioning of the accounting systems and timely internal control on the administration of EU funds and programmes. The processes of absorption of EU funds throughout the Union are accompanied by attempts of fraud and abuse. Bulgaria is the only country in which no one has been convicted for illegal actions with European funds so far. This omission is not due to lack of offenders but to the imperfection of accounting and control systems. They do not function effectively, and therefore are unable to identify infringements or provide convincing evidence for them. Internal audit is part of the system of public internal financial control established by the executive authorities. Its purpose is to confirm that the spending of national and European public finances is carried out in accordance with the legislation of the Republic of Bulgaria and the Directives of the EU Council. It must ensure the protection of public property, the proper preparation and correctness of financial documents and the accounting policy applied.

• 

  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.