"Scientific research" Almanac

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  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.

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  INTEGRAL ANALYSIS OF SCIENTIFIC RESEARCH IN THE PERIOD 1996-2010

  In line with the European strategy of scientific research Bulgaria has adopted the provisions and principles for carrying out scientific research. The national strategy of scientific research takes into consideration the peculiarities and trends of national scientific potential development and puts an emphasis on the relation of scientific ... In line with the European strategy of scientific research Bulgaria has adopted the provisions and principles for carrying out scientific research. The national strategy of scientific research takes into consideration the peculiarities and trends of national scientific potential development and puts an emphasis on the relation of scientific achievements with practice. The scientific research at „D. A. Tsenov Academy of Economics” is focused on the need of a systematic institutional change through transformation of its position, role, managerial structure and financial incentive mechanisms. In spite of being institutionally systematic, the change is also oriented to individual researchers and their stimulation and motivation, as well as to career development of young researchers. The strategy proposes program balances, that are specific for the Academy, which take into consideration the contemporary trends in scientific research. The project covers issues related to development of scientific research within the European Union and nationwide, the state of research at „D. A. Tsenov Academy of Economics” during the period 1996-2010, indicators for assessing the outlined areas of project activity development and the potential for further improvement of that trend.

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  RESEARCH AND ANALYSIS OF THE USE OF INTERNET TECHNOLOGIES IN THE BUSINESS OF SMALL AND MEDIUM ENTERPRISES IN BULGARIA AND THE EUROPEAN UNION

  The study aims to find out the state and problems associated with the use of Internet technologies in Bulgarian small and medium enterprises, to reveal the reasons for the backwardness of our SMEs compared to those in the EU and to develop methodological materials and recommendations for more efficient use of modern ICT in Bulgarian small and ... The study aims to find out the state and problems associated with the use of Internet technologies in Bulgarian small and medium enterprises, to reveal the reasons for the backwardness of our SMEs compared to those in the EU and to develop methodological materials and recommendations for more efficient use of modern ICT in Bulgarian small and medium businesses. To fulfil the stated objective 56 small and medium enterprises were surveyed and the results for the application of Internet technologies in business were processed. The main issues are highlighted and options to solve them in our reality are proposed. The most important scientific contributions of the study can be presented as follows: an in-depth analysis of the results of the survey is made and concrete solutions are proposed to overcome the backwardness of Bulgarian SMEs; a methodology is developed to study the state of using Internet technologies in Bulgarian small and medium business; concrete methodological materials are provided for the needs of SMEs to use the Internet more successfully in business; the state and problems in the use of Internet technologies in SMEs in the EU are analyzed thoroughly; options are offered for systematic training of SME owners and managers, incl. e-learning in the field of Internet technologies.