"Scientific research" Almanac

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  PROBLEMS AND PERSPECTIVES OF THE AGRIBUSINESS SUSTAINABLE DEVELOPMENT IN BULGARIA

  The present study is based on the thesis statement that it is possible and necessary to develop successful business which takes care of preserving the environment in Bulgaria. With reference to this the objective of the present research is to study the problems of sustainable development in the country and in particular the prospects of doing ... The present study is based on the thesis statement that it is possible and necessary to develop successful business which takes care of preserving the environment in Bulgaria. With reference to this the objective of the present research is to study the problems of sustainable development in the country and in particular the prospects of doing sustainable business in the rural regions of Bulgaria. Three sub goals further expand the main objective of the study, namely: to analyze the problems of sustainable use of natural resources; to outline the main trends in the preservation of the environment and biodiversity; and to specify the models and forms of sustainable business development in the country. The specific tasks that the study completes are related to revealing the economic and social advantages of sustainable development, identifying the problems of sustainable use of natural resources in Bulgaria and coordinating the mutual efforts of business agents in the rural regions for achieving sustainable development. The results of the research are as follows: outlining approaches to sustainable use of natural resources within their capacity as a prerequisite of any long-term development by coordinating the political, economic and social systems; suggesting models for sustainable resource use on the basis of organic farming; highlighting the advantages of sustainable agriculture as an opportunity for reducing unemployment, migration processes and local economy development in the endangered regions of Bulgaria.

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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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  A COMPARATIVE STUDY OF THE ACTIVITIES AND THE RESULTS OF THE APPLICATION OF BLENDED LEARNING IN FOREIGN LANGUAGE AND NON-FOREIGN LANGUAGE SUBJECTS TAUGHT AT THE D. A. TSENOV ACADEMY OF ECONOMICS – SVISHTOV

  Blended learning is an innovative approach which combines face-to-face and electronic form of learning. For blended learning to be implemented, a virtual learning environment must be created. This environment enables students to perform various tasks and activities in order to improve the quality of their education and achieve higher results. One ... Blended learning is an innovative approach which combines face-to-face and electronic form of learning. For blended learning to be implemented, a virtual learning environment must be created. This environment enables students to perform various tasks and activities in order to improve the quality of their education and achieve higher results. One of the most widespread methods of implementing blended learning is the use of Moodle LMS (learning management system), which enables lecturers to create online content, develop courses, register users and manage the learning process. This form of learning has been successfully implemented over the last few years by lecturers at the Department of Foreign Languages at the D. A. Tsenov Academy of Economics in Svishtov both in language courses and in their work on a series of scientific and research projects. The results of all these activities so far have been positive. So far, however, at the D. A. Tsenov Academy of Economics no comparison has been made between the activities and the results of implementing blended learning in foreign language and non-foreign language subjects. The aim of this research is to ascertain to what extent blended learning is efficient in foreign language teaching and in teaching economic subjects. In carrying out the activities, we created a learning environment and conducted a scientific experiment. The results of the research show that blended learning is applicable in both groups of subjects, which gives ground for working further and expanding the scope of its application at the D. A. Tsenov Academy of Economics, covering more subjects and more forms of education.