"Scientific research" Almanac

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  OPPORTUNITIES FOR DEVELOPMENT OF AN INTEGRATED ACCOUNTING INFORMATION SYSTEM OF ENTERPRISES

  The choice of the field of this study was suggested by the fact that the application of information technologies in accounting is an interesting topic for theoretical research and it is up-to-date and useful in practice. The objective of the study is to explore the opportunities for developing an integrated accounting information system (IAIS) in ... The choice of the field of this study was suggested by the fact that the application of information technologies in accounting is an interesting topic for theoretical research and it is up-to-date and useful in practice. The objective of the study is to explore the opportunities for developing an integrated accounting information system (IAIS) in the practice of enterprises. To achieve the objective the following tasks have to be performed: to explore the characteristics and elements of IAIS; to justify the need for its creation; to analyze the possibilities and limitations of its implementation; to identify the prerequisites for its active use. The thesis statement is that the development, deployment and use of IAIS have the potential to be a major management information system in the practice of enterprises that will allow faster generating and using the necessary information. The results of the study we conducted suggest several major conclusions how to improve accounting information systems in enterprises: 1) The accounting information system is the most important one in enterprises; 2) Integrated accounting information systems guarantee synthetic and analytical reporting on the performance of enterprises and preparing Annual Financial Statements in compliance with the statutory requirements in every country; 3) Integrated accounting information systems must be adopted as an instrument for current and subsequent analysis and budgeting of the performance of enterprises; 4) Integrated accounting information systems provide the basis for making various managerial decisions.

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  APPLICATION OF ECOLOGICAL STANDARDS IN THE MANAGEMENT OF NATURE USE AND NATURE CONSERVATION

  The research interest is geared towards the study and application of ecological standards regulating the activities related to nature use, nature conservation and their management. The object of research is a number of operating companies in the mining industry, the manufacturing industry and energetics of the Republic of Bulgaria. The ... The research interest is geared towards the study and application of ecological standards regulating the activities related to nature use, nature conservation and their management. The object of research is a number of operating companies in the mining industry, the manufacturing industry and energetics of the Republic of Bulgaria. The subject of research is the methodological, practical and applied aspects for the application of ecological standards in the management of nature use and nature conservation. The objectives of this paper are related to pointing out some sources of pollution, disclosing the possibilities for nature use and nature conservation and the application of ecological standards. The tasks which we have set are oriented towards systematizing the theoretical bases, researching the objects of research, pointing out the various sources of pollution and formulating conclusions and recommendations. We defend the thesis that the application of a system of ecological standards for nature use and nature conservation enables the improvement of the state of the environment. As a result of the research, we have evaluated the activities in the researched objects and have presented the corresponding conclusions.

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  FIGHTING POVERTY – THE CHALLENGE FACING THE TEACHING OF ECONOMICS AND MANAGEMENT

  The implementation of a comprehensive and integrated approach is a prerequisite for overcoming social exclusion and for breaking the passing on of poverty from generation to generation. Higher education in economics and management takes an important place in the fight against poverty by providing the necessary knowledge, skills and ... The implementation of a comprehensive and integrated approach is a prerequisite for overcoming social exclusion and for breaking the passing on of poverty from generation to generation. Higher education in economics and management takes an important place in the fight against poverty by providing the necessary knowledge, skills and competencies. Thesis statement: „The improvement of the traditional methods and the introduction of new active methods and modes of study in economics and management provide students with knowledge and skills, which are the prerequisites for getting out of poverty.” Aim: Studying the existing modes of study and opening up opportunities for improvement through the introduction of new elements in teaching economics and management to create knowledge and skills for fighting poverty. Tasks: Studying the characteristics of poverty in Bulgaria; Analyzing the content of economics and management courses and creating new opportunities to include issues related to the fight against poverty; Developing methodological materials containing active forms of teaching and acquiring knowledge and skills. The national policies that can contribute to poverty reduction have to be the basis for developing the components of the course content. The incorporation of these policies in the course content would attract the interest not only of students but of all stakeholders to the educational product of the D. A. Tsenov Academy of Economics.