"Scientific research" Almanac

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  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.

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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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  FLEXIBLE EMPLOYMENT IN BULGARIAN BUSINESS ORGANIZATIONS

  The specific parameters and dynamic changes in the environment in which industrial business organizations operate highlight the need for greater use of flexible forms of employment. This mainly provokes the increasing interest of both researchers in different scientific fields and managers and practitioners. This study presents the results of the ... The specific parameters and dynamic changes in the environment in which industrial business organizations operate highlight the need for greater use of flexible forms of employment. This mainly provokes the increasing interest of both researchers in different scientific fields and managers and practitioners. This study presents the results of the 2012 empirical study of flexible employment. The object of the study are the business organizations listed in Section 10 under Classification of economic activities – 2008 „Manufacture of food products“, and the focus of the study is on the flexible forms of employment. The managerial assessments of the scope and extent of the use of flexible forms of employment, the challenges facing them as well as the problems accompanying them are systematized and analysed. The dynamics in the number and structure of the employees of business organizations resulting from applying the forms is tracked. Ideas for expanding and capitalizing on opportunities and applying various forms of flexible employment are presented. The expected benefits of implementing the proposals are highlighted.