"Scientific research" Almanac

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  THEORETICAL AND APPLIED ASPECTS OF ACCOUNTING AUTOMATION IN NON-FINANCIAL ENTERPRISES AND BANKS

  The automated processing of economic information and accounting information, in particular, is the only modern alternative for effective functioning of the entire enterprise information system. The current research analyzes the state of the existing trend in accounting automation through using business accounting software and automated bank ... The automated processing of economic information and accounting information, in particular, is the only modern alternative for effective functioning of the entire enterprise information system. The current research analyzes the state of the existing trend in accounting automation through using business accounting software and automated bank information systems. Based on this, certain reasonable opportunities are offered to solve theoretical-methodological and practical issues in the accounting system of nonfinancial enterprises and banks.

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  APPLICATION OF THE EUROPEAN SCHEMES FOR HUMAN CAPITAL DEVELOPMENT IN BULGARIA

  Human capital development requires lots of investments. They can actually be estimated and implemented by an individual, a business organization or the state. The usefulness of the investments is evaluated in terms of the effectiveness which they bring to the development of subjects and the implementation of their knowledge, skills and habits. The ... Human capital development requires lots of investments. They can actually be estimated and implemented by an individual, a business organization or the state. The usefulness of the investments is evaluated in terms of the effectiveness which they bring to the development of subjects and the implementation of their knowledge, skills and habits. The European Union funds various projects and schemes for unemployed and employed people related to the human factor development: „Back to Work”, „Development”, „Adaptability”, „I can”. We have tried to outline the main features of the above schemes. We analyzed them in terms of their realization putting emphasis on two regions with the highest unemployment rate – Montana and Smolyan. Particular atten¬tion is paid to the scheme „I can” and in particular to statistical data analyses and their links to data from the empirical research among service providers and individuals in¬volved in the scheme. We used data from the Employment Agency, opinions of experts and professionals engaged in implementing the schemes and based on the analysis we reached certain conclusions and offered some proposals.

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  SOME PROBLEMS OF ACCOUNTING TRAINING IN BULGARIA’S STATE HIGHER ECONOMIC SCHOOLS AND OPPORTUNITIES FOR ITS OPTIMIZATION AT „D. A. TSENOV” – SVISHTOV

  Accounting training is an integral part of the training of specialists in the field of economy not only in Bulgaria but also worldwide. This fact makes the problem of its content and quality significant and topical. In this context, the current practice of accounting training in our country’s higher economic state schools is studied. Guidelines ... Accounting training is an integral part of the training of specialists in the field of economy not only in Bulgaria but also worldwide. This fact makes the problem of its content and quality significant and topical. In this context, the current practice of accounting training in our country’s higher economic state schools is studied. Guidelines are proposed based on comparative analysis for its improvement at „D. Tsenov” – Svishtov in line with the modern national and European priorities and practices.