"Scientific research" Almanac

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  INTERNATIONALIZATION OF THE WINE INDUSTRY COMPANIES IN BULGARIA

  Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study ... Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study is to highlight the internationalization prospects for wine companies in our country. The research tasks are to study the practice of internationalization, its form of manifestation in companies of the wine industry in Bulgaria and evaluate the factors affecting the companies in the industry in the process of internationalization. The main research thesis is that internationalization in the wine industry can be seen as a historically formed process that is still evolving and that shows stability over time. It is imposed through various forms of manifestation, the knowledge of which leads to increased competitiveness and success based on gained experience and knowledge. The study reveals the importance of internationalization in the wine industry for the development of the Bulgarian economy. The theoretical formulations clarifying this process are studied and the results of an empirical study carried out in the wine industry are presented.

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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.

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  IMPACT OF THE SCHEME FOR CO-FINANCING INSURANCE PREMIUMS ON THE DEVELOPMENT OF AGRICULTURAL INSURANCE IN BULGARIA

  This study presents the results of an empirical research conducted in 2015 on the impact of the scheme for co-financing insurance premiums on the development of agricultural insurance in Bulgaria. The main objective is to study the impact of the scheme for co-financing insurance premiums of farmers on the development of agricultural insurance in ... This study presents the results of an empirical research conducted in 2015 on the impact of the scheme for co-financing insurance premiums on the development of agricultural insurance in Bulgaria. The main objective is to study the impact of the scheme for co-financing insurance premiums of farmers on the development of agricultural insurance in Bulgaria. The thesis statement is that subsidizing farmers through co-financing insurance premiums, which is part of the Common Agricultural Policy of the European Union, changes the ways of offering agricultural insurance, streamlines the services offered to farmers using insurance, improves the communication between companies and farmers and facilitates the search for information and the purchase of agricultural insurance by farmers. Balanced subsidizing of insurance premiums will lead to an increase in the development of the insurance companies and the market as a whole, and hence to achieving their strategic goals successfully. The thesis statement is proved by solving the following major tasks: - the data showing the state of agricultural insurance in Bulgaria is systematized and analyzed; - the dynamics of the development of agricultural insurance for the period after the introduction of the scheme for co-financing insurance premiums is studied; - the expected benefits to farmers, insurance companies and the state from continuing and expanding the scope of the scheme for co-financing insurance premiums are highlighted. It was found that more and more farmers show interest in the scheme for co-financing insurance premiums and benefit from it. As a result, the scope of agricultural insurance increases substantially.