"Scientific research" Almanac

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  ON-LINE BANKING IN BULGARIA – STATE AND TRENDS

  Banking on an international scale is a continuous process of evolution and improvement. The advent of new information technology in banking institutions affects their activities, both to reduce the costs for collecting, storing, processing and transfering information about transactions and to impose alternative means of access to banking services, ... Banking on an international scale is a continuous process of evolution and improvement. The advent of new information technology in banking institutions affects their activities, both to reduce the costs for collecting, storing, processing and transfering information about transactions and to impose alternative means of access to banking services, one of which is e-banking. The ever-increasing percentage of consumers using electronic banking services confirms the enormous potential of digital technology in the banking sector. This study presents the results of a survey on electronic banking services in Bulgaria as of June 2011.

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  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.

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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.