"Scientific research" Almanac

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  PRACTICAL ASPECTS OF THE CONCEPT FOR VALUE-BASED MANAGEMENT OF BULGARIAN PUBLIC COMPANIES

  The evaluation of entrepreneur’s activities is directly related to the value of the company as a composite index comprising the interests of all stakeholders interested in its development. Value determination is a complex and continuous process, which is influenced by many factors in the course of time. Regardless of the difficulties related to ... The evaluation of entrepreneur’s activities is directly related to the value of the company as a composite index comprising the interests of all stakeholders interested in its development. Value determination is a complex and continuous process, which is influenced by many factors in the course of time. Regardless of the difficulties related to value determination, the management of the process of creation and preservation of value is a specific target, which more and more companies include in their strategies and practice. It is related to the value-based management concept. The paper substantiates the need for a research on the factors for efficient asset management, which increase the value of the companies. The empirical research was conducted with data for the public companies in Bulgaria included in the Dnevnik 20 index.

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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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  INVESTIGATING THE TOURIST FIRM INFORMATION SYSTEM CAPABILITIES FOR ADAPTATION TOWARD CONTEMPORARY ECONOMIC CONDITIONS

  New Information and Communication Technology (ICT) adoption for effective tourist information systems is an extremely imperative and indispensable process. It will allow increasing the range of clients’ services, to improve business organization, to decrease the costs, to raise the effectiveness of partners’ interaction and to receive a wide ... New Information and Communication Technology (ICT) adoption for effective tourist information systems is an extremely imperative and indispensable process. It will allow increasing the range of clients’ services, to improve business organization, to decrease the costs, to raise the effectiveness of partners’ interaction and to receive a wide access to a variety of information resources. For the purpose of this scientific-practical research a special system of criteria for assessment of tourist firms’ information systems has been developed. The project team has investigated the information systems of 100 tourist firms and hotels. As a result of this research some solutions for raising the effectiveness and information service quality have been suggested. Some issues about online services, reservation and geographical systems were discussed and how they contribute for tourist product and services personalization.