"Scientific research" Almanac

More titles

• 

  CORPORATE SOCIAL RESPONSIBILITY IN THE EUROPEAN PRACTICE AND IN BULGARIA

  The aim of this study is to reveal some key aspects of the corporate social responsibility (CSR) in business practices. In this regard, the main research tasks relate to disclosure of its nature, presentation and summary of experience in this field. The arguments of the authors are that CSR describes the changes occurring as a result of the rapid ... The aim of this study is to reveal some key aspects of the corporate social responsibility (CSR) in business practices. In this regard, the main research tasks relate to disclosure of its nature, presentation and summary of experience in this field. The arguments of the authors are that CSR describes the changes occurring as a result of the rapid development of technology and the intellectualization of economies causing a change in the status and importance of individual businesses, because their successful operation vividly outlines the interrelationship between economic development and social welfare in all aspects and levels of manifestation. As a result of this study the popular “good practices" in Europe and Bulgaria in the field of corporate social responsibility are investigated. They are subjected to a thorough analysis in the context of the processes occurring at national, European and global levels.

• 

  NATURE, ORGANIZATION AND MODELLING OF ACCOUNTING POLICY IN NON-FINANCIAL ENTERPRISES

  Accounting policy is a specific and dynamic economic model, which is the basis for the provision of management information in an enterprise. The current economic conditions require disclosure of reserves for optimizing the accounting policy in non-financial enterprises to achieve maximum efficiency of their economic activities. The aim of the ... Accounting policy is a specific and dynamic economic model, which is the basis for the provision of management information in an enterprise. The current economic conditions require disclosure of reserves for optimizing the accounting policy in non-financial enterprises to achieve maximum efficiency of their economic activities. The aim of the study is to examine the theoretical and organizational aspects of accounting policy and to provide opportunities for its modelling in non-financial enterprises. The theoretical and practical studies lead to the conclusion that there are reserves for optimizing the accounting policy in non-financial enterprises in terms of content, organization and practice in order to improve its information capabilities.

• 

  STRATEGIC DECISIONS FOR MARKETING NETWORKS FORMATION ON THE TOURISM MARKET

  The modern market characteristics drive tourism organizations in Bulgaria to build marketing networks partnerships – a process, which needs science-based procedures. The study advocates the idea that the modern state of marketing networks on the tourism market in Bulgaria enables the development of optional strategic decisions when building them. ... The modern market characteristics drive tourism organizations in Bulgaria to build marketing networks partnerships – a process, which needs science-based procedures. The study advocates the idea that the modern state of marketing networks on the tourism market in Bulgaria enables the development of optional strategic decisions when building them. It is exactly the turning of such decisions into procedures that is the main objective of the study, which is realized through the implementation of tasks related to the logic of integration processes on the market, the concepts of marketing networks, SWOT-analysis of the market, the specifics of the Bulgarian tourism marketing networks, the role of the electronic exchange and of social networking, etc. The main outcomes of the study are the established analytical database of the state of tourism marketing networks in Bulgaria and the proposed strategic marketing decisions in the form of optional procedures for building such networks, applicable to business practices in the tourism sector in Bulgaria.