"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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  E-COMMERCE IN INSURANCE – A FACTOR FOR INCREASING THE COMPETITIVENESS OF INSURANCE COMPANIES

  The study presents the results of an empirical study of electronic commerce in insurance, conducted in 2013. The authors argue that the successful implementation of electronic sales in insurance streamlines and improves customer service in the sector. In addition, it reduces the costs, and the price respectively, of insurance policies and ... The study presents the results of an empirical study of electronic commerce in insurance, conducted in 2013. The authors argue that the successful implementation of electronic sales in insurance streamlines and improves customer service in the sector. In addition, it reduces the costs, and the price respectively, of insurance policies and increases their competitiveness in the market. Proving the thesis statement is achieved through solving the following major tasks: - the extent to which insurance companies in Bulgaria use e-commerce is demonstrated through systematized and analyzed data; - the dynamics of development of electronic commerce and the structure of sold on-line insurance products are tracked; - expected benefits of sales realization due to the use of e-commerce by insurers are outlined. It is found out that the companies in Non-life Insurance industry use e-commerce as a promising and convenient way of making purchases and sales of insurance policies and as an important tool to enhance their competitiveness.

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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.