"Scientific research" Almanac

More titles

• 

  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.

• 

  OPPORTUNITIES AND USE OF CONTENT MANAGEMENT SYSTEMS IN MODERN BUSINESS ORGANIZATIONS

  The main goal of this study is to research the current state of Enterprise Content Management (ECM) systems and their popularization and adoption in Bulgarian business organizations. To achieve the overall goal the authors set the following tasks: to review the ECM-related literature; to define the main concepts in this area; to analyze the ... The main goal of this study is to research the current state of Enterprise Content Management (ECM) systems and their popularization and adoption in Bulgarian business organizations. To achieve the overall goal the authors set the following tasks: to review the ECM-related literature; to define the main concepts in this area; to analyze the architecture and areas of application of ECM systems; to analyze the ECM current state based on a survey; and to explore the practical benefits and expectations of the ECM implementation. The basic scientific argument is that ECM has the potential to manage and control the information overload of modern business organizations. The main conclusions of this study are: the ECM functional model and structure are described; the state of ECM in business organizations in Bulgaria is examined.

• 

  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.