"Scientific research" Almanac

More titles

• 

  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.

• 

  BUSINESS INTELLIGENCE SYSTEM ADOPTION IN A HIGHER EDUCATIONAL INSTITUTION

  The basic idea of the research is inspired by the vivid controversy about the quality of higher education and the unsatisfying position of the Bulgarian higher educational institutions in the international and European charts. However, there is free potential for better institutional management of the educational institutions within the framework ... The basic idea of the research is inspired by the vivid controversy about the quality of higher education and the unsatisfying position of the Bulgarian higher educational institutions in the international and European charts. However, there is free potential for better institutional management of the educational institutions within the framework of the autonomy secured by law. This potential can be found in the presence of large datasets. Intelligence systems need to be established in the universities in order to have systematic and automatic integration, data processing and analysis of these large datasets. The objective of the research is to present the capabilities of the business intelligence system that has been developed and established at the D. A. Tsenov Academy of Economics, Svishtov. Such system would dramatically increase the capacity of the academic leaderships for taking prompt, informed, well-grounded and proactive governing decisions – to be more adequate regarding the more and more dynamic and rival educational environment, as well as the rapidly changing learning needs of the students.

• 

  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.