"Scientific research" Almanac

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  FOREIGN TRADE SPECIALIZATION AND ECONOMIC GROWTH OF THE EU MEMBER STATES

  The research „Foreign Trade Specialization and Economic Growth of the EU Member States” aims to study the relations between the production and trade speciali-zation and the economic development of the EU Member States under the conditions of globalization and integration. These two processes impose various political, and hence – economic ... The research „Foreign Trade Specialization and Economic Growth of the EU Member States” aims to study the relations between the production and trade speciali-zation and the economic development of the EU Member States under the conditions of globalization and integration. These two processes impose various political, and hence – economic requirements to the Member States due to their different positions within the Union and the world in general. It covers the volume and structure of the trade flows among the Member States within the European Union as well as the trade flows of each Member States with other countries all over the world. The scope of the study also includes the changes in the trade specialization on the various stages of expansion of the EU in the period 2007-2010, which is characterized by the effect of various specific factors on the global economic development.

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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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  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.