"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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  DEVELOPMENT OF A METHODOLOGY FOR RISK MANAGEMENT IN BUSINESS ORGANIZATIONS (ORGANIZATIONAL AND TECHNOLOGICAL ASPECTS)

  Risk management is an essential element of the structure of corporate man-agement. It is used to solve multifaceted and complex tasks that largely determine the development and success of an organization. The dynamics of the surrounding envi-ronment requires the establishment of an adequate mechanism to facilitate the process of risk management in ... Risk management is an essential element of the structure of corporate man-agement. It is used to solve multifaceted and complex tasks that largely determine the development and success of an organization. The dynamics of the surrounding envi-ronment requires the establishment of an adequate mechanism to facilitate the process of risk management in business organizations. In this light, an attempt was made to create a methodology to facilitate the process of organizational risk management. Stud¬ying the theoretical formulations of this issue and the practice of Bulgarian firms has led to the conclusion that it is possible to move towards a standardization method for risk management and that this process needs to be integrated in companies as part of their overall management system.

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  REGIONAL ASPECTS OF EMPLOYMENT AND UNEMPLOYMENT IN BULGARIA UNDER THE CONDITIONS OF ECONOMIC CRISIS

  The development of the national economy under the conditions of economic and financial crisis is associated with serious challenges facing the labour market. The importance of employment in ensuring economic and social well-being of society necessitates a statistical study of the regularities in its development. This study is of practical and ... The development of the national economy under the conditions of economic and financial crisis is associated with serious challenges facing the labour market. The importance of employment in ensuring economic and social well-being of society necessitates a statistical study of the regularities in its development. This study is of practical and applied character. Based on statistical data about the labor market and using the methods of statistical and econometric analysis we have established the major trends in the development and the socio-demographic structure of the employed and unemployed. We have performed a detailed analysis of the regional disparities in employment and unemployment indicators and applied the assessment approach to evaluate the impact of the economic crisis on them.