"Scientific research" Almanac

More titles

• 

  APPLICATION OF THE EUROPEAN SCHEMES FOR HUMAN CAPITAL DEVELOPMENT IN BULGARIA

  Human capital development requires lots of investments. They can actually be estimated and implemented by an individual, a business organization or the state. The usefulness of the investments is evaluated in terms of the effectiveness which they bring to the development of subjects and the implementation of their knowledge, skills and habits. The ... Human capital development requires lots of investments. They can actually be estimated and implemented by an individual, a business organization or the state. The usefulness of the investments is evaluated in terms of the effectiveness which they bring to the development of subjects and the implementation of their knowledge, skills and habits. The European Union funds various projects and schemes for unemployed and employed people related to the human factor development: „Back to Work”, „Development”, „Adaptability”, „I can”. We have tried to outline the main features of the above schemes. We analyzed them in terms of their realization putting emphasis on two regions with the highest unemployment rate – Montana and Smolyan. Particular atten¬tion is paid to the scheme „I can” and in particular to statistical data analyses and their links to data from the empirical research among service providers and individuals in¬volved in the scheme. We used data from the Employment Agency, opinions of experts and professionals engaged in implementing the schemes and based on the analysis we reached certain conclusions and offered some proposals.

• 

  LEGAL AND ACCOUNTING PROBLEMS RELATED TO CORPORATE TAXATION OF LEGAL ENTITIES

  Studying the effects of some complex financial and economic categories as well as the terms and tools applied in the fiscal theory and practice is of crucial importance for both the business activities of the enterprises and the fiscal policy of the state. The scope of the research is defined by the fact that the current legislation related to the ... Studying the effects of some complex financial and economic categories as well as the terms and tools applied in the fiscal theory and practice is of crucial importance for both the business activities of the enterprises and the fiscal policy of the state. The scope of the research is defined by the fact that the current legislation related to the corporate taxation of business entities does not always correspond to its economic purpose and is not aligned with the direct „taxes-incomes” relation. The importance of this problem arises from the need for resolving some current problems and outlining some rational possibilities for improving the accounting information provision related to corporate taxation.

• 

  STUDYING THE POSSIBILITIES FOR A FUTURE DEVELOPMENT OF DISTANCE LEARNING MASTER’S DEGREE PROGRAMMES AT D. A. TSENOV ACADEMY OF ECONOMICS

  The main objective of the project is to study the possibilities for the future development of distance learning Master’s degree programmes at D. A. Tsenov Academy of Economics. To achieve this, the following has to be done: forming a clear picture of the demand for graduates; identifying opportunities for improving the quality of the elements of ... The main objective of the project is to study the possibilities for the future development of distance learning Master’s degree programmes at D. A. Tsenov Academy of Economics. To achieve this, the following has to be done: forming a clear picture of the demand for graduates; identifying opportunities for improving the quality of the elements of the educational process; drawing up proposals for future development and improvement of the VJL Web-based learning system; defining a vision of D. A. Tsenov Academy of Economics’ market behaviour in terms of distance learning Master’s degree programmes.