"Scientific research" Almanac

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  STATE AND POSSIBILITIES FOR ADAPTING TO THE ECONOMIC ENVIRONMENT OF THE BACHELOR AND MASTER’S COURSES IN FINANCIAL CONTROL

  Studying the specifics of controller jobs makes it possible to determine whether the training in controlling complies with the requirements for employment in the controlling institutions. Based on the classification and systematization of theoreti¬cal knowledge for the controlling activity and comparing them with the legal require¬ments for the ... Studying the specifics of controller jobs makes it possible to determine whether the training in controlling complies with the requirements for employment in the controlling institutions. Based on the classification and systematization of theoreti¬cal knowledge for the controlling activity and comparing them with the legal require¬ments for the practical realization of controlling graduates inferences can be made about the improvement of the theoretical training of prospective controlling specialists. The control theory has the unconditionally established classification of the kinds of controlling bodies according to which they may be: internal and external, specialized, special and general, having or not having penalty functions, etc. The training of students who are future controllers requires them to know the specifics of the educational and vocational institutions, where they will carry out their employment functions.

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  PROBLEMS RELATED TO ACCOUNTING AND INFORMATION PROVISION OF THE ACTIVITIES OF PUBLIC SECTOR ENTERPRISES

  The research analyzes the current accounting practices of the public sector enterprises. The constantly growing requirements for the generated accounting information related to the activities of every enterprise are the main reason for the search of theoretically grounded and practically feasible solutions to some specific and topical problems. ... The research analyzes the current accounting practices of the public sector enterprises. The constantly growing requirements for the generated accounting information related to the activities of every enterprise are the main reason for the search of theoretically grounded and practically feasible solutions to some specific and topical problems. This circumstance applies largely to the accounting systems of the public sector enterprises as well. On this basis ideas are offered for substantiated solutions to some theoretical and practical problems of accounting in budget enterprises. The practical approbation of these solutions in certain enterprises resulted in a higher quality of their accounting information product.

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  STAFF TRAINING – GENERATOR OF CORPORATE KNOWLEDGE

  The present study is a natural continuation of the authors’ longstanding interest in corporate knowledge and the approaches for its management, finding expression in the development of three research projects and numerous publications in this field of science. In view of the fact that knowledge becomes increasingly crucial for the existence, ... The present study is a natural continuation of the authors’ longstanding interest in corporate knowledge and the approaches for its management, finding expression in the development of three research projects and numerous publications in this field of science. In view of the fact that knowledge becomes increasingly crucial for the existence, development and prosperity of companies in today's economic climate, the issue about the approaches (ways) for acquiring new corporate knowledge comes to the foreground. One of these ways is staff training. Today, in times of crisis, the shortage of financial resources in Bulgarian enterprises restricts the use of the other methods known in business practice. Therefore, staff training becomes the most affordable method for generating the necessary knowledge tailored to the specific corporate processes of an enterprise. In this respect the study analyzes the extent to which Bulgarian companies take advantage of opportunities provided by the training for generating new corporate knowledge as well as the problems accompanying its implementation.