"Scientific research" Almanac

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  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.

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  MARKETING ANALYSIS OF THE “TEENAGERS SHOPPING ONLINE” MARKET SEGMENT

  This study attempts to summarize theoretically and explain practically the underlying factors that influence consumer behaviour of teenagers as a market segment. The specific objectives set for consideration are: drawing the consumer characteristics of teenagers; outlining the factors that influence their consumer behaviour; analyzing their online ... This study attempts to summarize theoretically and explain practically the underlying factors that influence consumer behaviour of teenagers as a market segment. The specific objectives set for consideration are: drawing the consumer characteristics of teenagers; outlining the factors that influence their consumer behaviour; analyzing their online purchases and tracking their dynamics; studying the teenagers’ consumer attitudes to the online products offered. The authors argue that there are prerequisites to consider teenagers as having different consumer behaviour compared to other consumers shopping on-line. The conclusions support marketers and managers of organizations offering online products in the selection of appropriate means to attract young people and increase their online shopping. The specific proposals include different trends from improving the attractiveness, functionality and dynamics of online shopping sites to the speed of delivery and uncompromising quality of products/services.

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  INTERCULTURAL COMPETENCES – AN IMPORTANT ASSET IN MODERN BUSINESS

  The main purpose of the study is to analyze the level of intercultural competences of Bulgarian managers and employees when dealing with foreigners. The communication process between them is examined, their knowledge about the different cultures is considered, and the main obstacles and barriers to the Bulgarian business people in the process of ... The main purpose of the study is to analyze the level of intercultural competences of Bulgarian managers and employees when dealing with foreigners. The communication process between them is examined, their knowledge about the different cultures is considered, and the main obstacles and barriers to the Bulgarian business people in the process of intercultural communication are identified through a survey of companies. The survey tasks involve building a theoretical framework for intercultural communication, identifying the importance of culture and its dimensions for the realization of a successful business in a multicultural environment and defining the main obstacles and barriers that Bulgarian managers and employees are faced with in the process of their work with representatives of foreign cultures. The authors argue that intercultural competence contributes to achieving synergism in the implementation of business relations between Bulgarian and foreign companies.