"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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  THE POTENTIAL FOR CREATION OF GREEN JOBS IN THE PUBLIC AND PRIVATE SECTOR IN BULGARIA

  The main objective of the study is to reveal the potential for change and reorientation of the production model in Bulgaria toward a more sustainable economy generating new green jobs and territorial development, which is to integrate the environmental, economic and social stability. The main tasks are: to systematically analyze the approaches and ... The main objective of the study is to reveal the potential for change and reorientation of the production model in Bulgaria toward a more sustainable economy generating new green jobs and territorial development, which is to integrate the environmental, economic and social stability. The main tasks are: to systematically analyze the approaches and concepts for the development of a green economy and green jobs in the EU and U.S.; to define the term „green jobs”; to examine the prerequisites and barriers to green job creation in Bulgaria, and to study the potential for creation of green jobs in the private and public sectors. The main thesis in the study is that the concept of green economy is applicable in the private and public sectors in Bulgaria. Its implementation will catalyze the process of increasing the competitiveness of the areas that generate green jobs, reduce inter-regional disparities and accelerate the integration of the Bulgarian economy in the European structures. The study emphasizes the main results, namely: the best practices for implementation of green initiatives for sustainable local development and creation of green jobs are outlined, an attempt to quantify the attitudes about the creation of green jobs in the public and private sectors in Bulgaria is made, recommendations for improving the network interaction of stakeholders in the green economy issues are formulated.

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  INFORMATION SECURITY IN BULGARIAN E-COMMERCE SYSTEMS

  The provision of information security is one of the greatest challenges that modern information and communication technologies face. To solve the problems in this area it is necessary to perform a complete and profound analysis of all real and potential threats and, on this basis, to choose and develop a complete solution. The object of study are ... The provision of information security is one of the greatest challenges that modern information and communication technologies face. To solve the problems in this area it is necessary to perform a complete and profound analysis of all real and potential threats and, on this basis, to choose and develop a complete solution. The object of study are the e-commerce systems in the Bulgarian business organizations and the subject of study are the policies, strategies, approaches, methods, techniques and technologies to achieve a high level of security of these systems. The main goal of this study is to prove the thesis statement that effective protection in e-commerce is multi-layered and the new technologies, policies and procedures, laws and industry standards have to be taken into account. The tasks to achieve the goal include: presenting the results of a survey of the current state of e-commerce systems security in the Bulgarian business organizations; defining the problems of information security in e-commerce systems; and presenting a strategy and technology to counter these threats.