"Scientific research" Almanac

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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.

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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.

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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.