"Scientific research" Almanac

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  THE OUTSOURCING AT BULGARIAN COMPANIES (EMPLOYMENT, RISKS, EFFECTS)

  The present study is directed at establishing the employment of out-sourcing at Bulgarian companies as a business model and the risks and implications of its utilization. The results of the study indicate that the greater part of the economic agents apply outsourcing in various degrees and in various forms. The basic positive effects have been ... The present study is directed at establishing the employment of out-sourcing at Bulgarian companies as a business model and the risks and implications of its utilization. The results of the study indicate that the greater part of the economic agents apply outsourcing in various degrees and in various forms. The basic positive effects have been determined as a result of awarding external contractors with functions, activities and processes which beforehand were carried out by means of own resources within the company – higher quality of products/services, access to the specific knowledge and experience of the outsourcing partner, optimizing the number of personnel, lowering costs, etc… At the same time, the possible exposures when applying this business strategy were identified – leaking of internal information and know-how of the company, falling into dependence upon the outsourcing partner, failure to deliver on the outsourcing contract, etc… We have articulated a number of conclusions and substantiated ideas on the successful employment of outsourcing at Bulgarian companies.

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  FINANCIAL STATEMENTS OF BANKS AND STATE-OWNED ENTERPRISES UNDER THE CONDITIONS OF GLOBALIZING ECONOMY

  The study covers the existing accounting practices in terms of reporting and communicating of information in the annual financial statements (AFS) of Bulgarian banks and state-owned businesses. The main thesis of the study is that there are possibilities for improvement of the structure and contents of the annual financial statements of such ... The study covers the existing accounting practices in terms of reporting and communicating of information in the annual financial statements (AFS) of Bulgarian banks and state-owned businesses. The main thesis of the study is that there are possibilities for improvement of the structure and contents of the annual financial statements of such banks and state-owned businesses in order to ensure the transparency of the financial information and hence to guarantee the accuracy of the resulting evaluations and forecasts as well as adequate managerial decisions. The approbation of these possibilities in the practice of banks and state-owned businesses would result in an information resource which would be useful for the market participants and the society as a whole and would ensure a better efficiency of the market.

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  DEVELOPMENT OF ECO-EFFECTIVE MODEL OF CORPORATE MANAGEMENT OF THE BULGARIAN COMPANIES

  The project is related to the development of an eco-effective model of corporate management of the Bulgarian companies. Expectations are that it will serve as the basis for implementing an environment-friendly corporate management, which will successfully address the current global environmental and economic challenges. The new eco-effective model ... The project is related to the development of an eco-effective model of corporate management of the Bulgarian companies. Expectations are that it will serve as the basis for implementing an environment-friendly corporate management, which will successfully address the current global environmental and economic challenges. The new eco-effective model of corporate management is based on the popular concept “4E” and its main components: Equity, Efficiency, Ecology and Ethics.