"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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  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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  A STUDY ON HUMAN RESOURCES IN LARGE BUSINESS ORGANIZATIONS

  Human resources are the key factor for the development of every business organization. Based on multivariable analysis of significant amount of statistical and empirical data we have consistently deduced a number of very interesting conclusions and generalizations about the state and the environment in which major business organizations operate in ... Human resources are the key factor for the development of every business organization. Based on multivariable analysis of significant amount of statistical and empirical data we have consistently deduced a number of very interesting conclusions and generalizations about the state and the environment in which major business organizations operate in our country. The results of an in-depth survey of human resources in large businesses in Bulgaria are also presented. Particular attention is paid to the extent of the impact of environment on these resources. There is an emphasis on the best practices and problems related to their management and use as well as the challenges facing them. A number of ideas for improving the management of human re¬sources and their more rational use are justified and systematically presented.