"Scientific research" Almanac

More titles

• 

  TOPICAL PROBLEMS OF THE ACCOUNTING IN THE FINANCIAL SECTOR

  The constantly growing requirements towards the accounting information about the activities of every business call for theoretically grounded and feasible solutions of some specific accounting problems. This is especially true for the accounting systems of financial enterprises. The study analyzes the status of the accounting practices adopted ... The constantly growing requirements towards the accounting information about the activities of every business call for theoretically grounded and feasible solutions of some specific accounting problems. This is especially true for the accounting systems of financial enterprises. The study analyzes the status of the accounting practices adopted by commercial banks, state budget enterprises, insurance companies, and social security funds. The authors provide substantiated solutions of some theoretical, methodology-related, and practical accounting problems pertaining to the financial sector enterprises. The approbation thereof in the enterprises subjected to the study improves the quality of their accounting information output.

• 

  DEVELOPING A CONCEPTUAL MODEL OF KNOWLEDGE MANAGEMENT

  The project is an extension of the project “Corporate Knowledge as a Strategic Resource and Factor in the Competitive Struggle” implemented by our team. The examination of large- and medium-sized Bulgarian businesses has verified the key conclusion of the preceding study – businesses are aware of the strategic nature of knowledge, but they do not ... The project is an extension of the project “Corporate Knowledge as a Strategic Resource and Factor in the Competitive Struggle” implemented by our team. The examination of large- and medium-sized Bulgarian businesses has verified the key conclusion of the preceding study – businesses are aware of the strategic nature of knowledge, but they do not have at their disposal operational systems for their management. Furthermore, a portion of them do not take an interest in this managerial conception and others do not have a clear vision how to manage the accrued knowledge in the business. This project reviews various outlooks on the nature, objectives, approaches and tools for managing knowledge in the business. It was established that among theoreticians as well as among practitioners there is no unanimity with regard to how corporate knowledge should be managed. Every business, depending on its specifics, (size, corporate culture, manner of management, available information technologies, etc…) as well as on the magnitude and nature of knowledge at its disposal may apply one or another approach for managing this knowledge. Guided by its own understanding the team proposes a model for knowledge management, which can be used as a basis for developing particular corporate systems for knowledge management.

• 

  SURVEY SYSTEM FOR THE STUDENTS’ SATISFACTION FROM THE EDUCATION QUALITY IN “D. A. TSENOV” ACADEMY OF ECONOMICS, SVISHTOV

  The necessity of the complete system for measurement, estimation and analysis of the students’ satisfaction of the quality of education in Tsenov Academy of Economics is dictated by the fact that only through the creation of reverse link with the students can the high school define the degree of completion of her goals and her main priorities. ... The necessity of the complete system for measurement, estimation and analysis of the students’ satisfaction of the quality of education in Tsenov Academy of Economics is dictated by the fact that only through the creation of reverse link with the students can the high school define the degree of completion of her goals and her main priorities. The students’ satisfaction is important indicator, which influences both the expectations and perceptions of the other students. After the satisfaction is measured and estimated it can serve as an indicator for the future students’ satisfaction and to major degree generates the students’ marks. The cycle of the students’ satisfaction can be represented as: expectations – performance – experience – perception and evaluation – expression and satisfaction – new expectations. The main goal of the project ¹37 at ISR at Tsenov academy of economics is to survey this problem by the creation of the unified system for the measurement, estimation and analysis of the students’ satisfaction from the quality of the education.