"Scientific research" Almanac

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  PROBLEMS RELATED TO ACCOUNTING AND INFORMATION PROVISION OF THE ACTIVITIES OF PUBLIC SECTOR ENTERPRISES

  The research analyzes the current accounting practices of the public sector enterprises. The constantly growing requirements for the generated accounting information related to the activities of every enterprise are the main reason for the search of theoretically grounded and practically feasible solutions to some specific and topical problems. ... The research analyzes the current accounting practices of the public sector enterprises. The constantly growing requirements for the generated accounting information related to the activities of every enterprise are the main reason for the search of theoretically grounded and practically feasible solutions to some specific and topical problems. This circumstance applies largely to the accounting systems of the public sector enterprises as well. On this basis ideas are offered for substantiated solutions to some theoretical and practical problems of accounting in budget enterprises. The practical approbation of these solutions in certain enterprises resulted in a higher quality of their accounting information product.

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  DERIVATION OF INTERNATIONALIZATION MODELS OF BULGARIAN COMPANIES IN THE SERVICES SECTOR

  Today internationalization in services has become an independent force that has a clear upward trend. It is formed by a variety of factors: economic, political, tech-nological, socio-demographic and psychological. The study reveals the importance of internationalization of services for the Bulgarian economy. Theoretical formulations clarifying ... Today internationalization in services has become an independent force that has a clear upward trend. It is formed by a variety of factors: economic, political, tech-nological, socio-demographic and psychological. The study reveals the importance of internationalization of services for the Bulgarian economy. Theoretical formulations clarifying this process are investigated. On this basis, models are derived which explain the internationalization of Bulgarian companies in services sector from different perspectives.

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  ESTIMATING WILLINGNESS-TO-PAY AND PRICE SENSITIVITY FOR EDUCATIONAL SERVICES USING ADAPTIVE CHOICED-BASED CONJOINT ANALYSIS

  In this study, we present and prove an empirical approach for measuring willingness-to-pay and price sensitivity for educational services (master's programs in economics and management) offered in substitution setting with low visibility of the actual consumer value. Our experiments are based on adaptive choice-based conjoint analysis. We estimate ... In this study, we present and prove an empirical approach for measuring willingness-to-pay and price sensitivity for educational services (master's programs in economics and management) offered in substitution setting with low visibility of the actual consumer value. Our experiments are based on adaptive choice-based conjoint analysis. We estimate willingness-to-pay on an individual level, based on part-worth utility estimates derived using hierarchical Bayesian approach. At the aggregate level, we specify and derive market response functions and thresholds at which price sensitivity changes dramatically. Based on part-worth estimations we build a „market simulator”, based on optimization gradient method. Based on it we found the „optimal” product bundle that maximizes the share of consumers' preferences in two dimensions – institutional and competitive. We found that the present supply of integrated educational services is not relevant to the structure of preferences of the potential students. In terms of financial management of educational institutions, there is considerable potential for optimizing cash flows by rethinking and changing their price policies – from uniform charges for different master’s programs towards nonlinear pricing.