"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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  INCREASING THE QUALITY OF FOREIGN LANGUAGE TEACHING OFFERED TO LEARNERS STUDYING TOURISM-RELATED COURSES

  The present study is based on the thesis that foreign language teaching (FLT) and specialized economic courses should be interrelated. With reference to this the authors have set three research goals: to study students’ motivation and attitudes towards FLT and their specialized economic studies; to identify the possibilities for improving the ... The present study is based on the thesis that foreign language teaching (FLT) and specialized economic courses should be interrelated. With reference to this the authors have set three research goals: to study students’ motivation and attitudes towards FLT and their specialized economic studies; to identify the possibilities for improving the exchange of information between current and already graduated students and strenghtening the alumni relations; to monitor students’ realaization during their Bachelor and Master’s studies and after graduation. The specific tasks of the study are related to the development of additional materials and an instrument for researching and assessing learners’ motivation and attitudes towards FLT and their specialized economic courses. The results of the completed project include the development of approaches and a methodology for optrimization of the teaching process and increasing students’ motivation during the whole course of their studies; a methodology for a continuous monitoring of the needs and attitudes of students enrolled in the Agricultural Economy program; a handbook of English for Tourism for learners taking tourism-related courses.

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  METHODS FOR ASSESSING THE TECHNICAL RESERVES AND THE RESERVES RISK OF INSURANCE COMPANIES

  The object of this study is general insurance companies. The study focuses on methods for assessing the outstanding claims reserves and how they assess the risk of outstanding claims reserves insufficiency. The goal of the project is to review and systematize the scientific literature regarding the developed methods for assessing technical ... The object of this study is general insurance companies. The study focuses on methods for assessing the outstanding claims reserves and how they assess the risk of outstanding claims reserves insufficiency. The goal of the project is to review and systematize the scientific literature regarding the developed methods for assessing technical reserves. The study argues that the stochastic methods allow for not only predicting the expected outstanding claims but also optimizing this assessment and deriving the reserves’ distribution. As a result, the study proposes a methodology for assessing the risk of insufficient reserves for outstanding claims in accordance with the requirements of the Solvency 2 regime.