"Scientific research" Almanac

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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.

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  THE NEW QUALITIES AND ROLE OF A BUSINESS ORGANIZATION MANAGER IN A KNOWLEDGE-BASED ECONOMY

  The purpose of this study is to present the main points of the transformation of industrial economy into a knowledge-based economy (KBE), emphasising on knowledge as a key element, and the new qualities and role of managers in business organizations (BO). The main goal is decomposed into four tasks: 1/ clarifying the nature and key elements of ... The purpose of this study is to present the main points of the transformation of industrial economy into a knowledge-based economy (KBE), emphasising on knowledge as a key element, and the new qualities and role of managers in business organizations (BO). The main goal is decomposed into four tasks: 1/ clarifying the nature and key elements of KBE, 2/ clarifying the nature of knowledge as the only source of high-quality power and specific human resource, 3/ presenting the new qualities of a BO manager and the aspects of his/her new role in the context of traditional roles; 4/ practical research on the attitude of Bulgarian BO managers to the requirements for new qualities and role and indirectly to the KBE. The paper advocates the idea that the transition to KBE has no alternative and it requires knowledge and trained people. The outcomes of the survey conducted with 74 managers, show in general low managerial culture and ignorance of KBE specificities and requirements.

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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.