"Scientific research" Almanac

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  ACCOUNTING THEORETICAL AND METHODOLOGICAL PROBLEMS OF THE MANAGEMENT OF BORROWED CAPITAL IN THE BANKS

  Information provision is laying on the ground of effective management of every activity including that, related to borrowing of foreign money capitals in the banks.The accounting process in the banks is a basic source of information. The main thesis of the present work is related to the notion that there are a number of reserves for improving the ... Information provision is laying on the ground of effective management of every activity including that, related to borrowing of foreign money capitals in the banks.The accounting process in the banks is a basic source of information. The main thesis of the present work is related to the notion that there are a number of reserves for improving the accountying and information provision and the activity of borrowing of foreign cpaitals whereas their usage will increase the usefulness and the value of accounting analysis conducted. Multiply options will be created on this ground to increase the effectiveness of the borrowed capital management. Main taskof the present work is to make up scientifically well grounded suggestions for improving of the accounting process on the basis of critical analysis of the operation models of acconting interpretation of the borrowed cpaital in banks. The information created by this model to be transformed into a basic premise for effective analysis of the banking activity and on this ground to define adequateous decision making. The tendency is to give much more completed theoretical reason to the problems of the acconting and information process, whereas the conclusions withdrawn and reccommendations and suggestions given to contribute to practical solution of the problems.

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  BULGARIAN TOURIST FIRMS PRESENTING IN INTERNET

  To be in Internet is obligatory for the tourist firms and that leads to big amount of websites, focused on this area. This circumstance poses the necessity to evaluate the information content and functionality of the tourist websites and rank them. For the purpose of this scientific-practical research a special methodic for assessment of tourist ... To be in Internet is obligatory for the tourist firms and that leads to big amount of websites, focused on this area. This circumstance poses the necessity to evaluate the information content and functionality of the tourist websites and rank them. For the purpose of this scientific-practical research a special methodic for assessment of tourist websites has been developed. It has been applied for estimating the presence of Bulgarian tourist firms in Internet and supported defining some directions for their elaboration. Some issues on innovations as competitive advantages were discussed and as a final result a catalog of Bulgarian tourist firms has been created, ranked by the criteria of the created methodic.

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  THE ROLE OF LOCAL ADMINISTRATION FOR ENDOGENOUS DEVELOPMENT IN NORTH-WESTERN PLANNING REGION

  This survey is pointed to the evaluation of the present capacity of the local authorities to the process of endogenous development. In particular, the focus is on public administration in North-Western Planning Region and its attitudes towards and perceptions of the existing process and future prospects of community-based development. Our ... This survey is pointed to the evaluation of the present capacity of the local authorities to the process of endogenous development. In particular, the focus is on public administration in North-Western Planning Region and its attitudes towards and perceptions of the existing process and future prospects of community-based development. Our research shows a significant reticence of region authorities on implementtation of endogenous development concept. Despite ongoing development activity in the regional policy, the respondents would seem to be in rather chaotic phase of search where local problems have been identified and some ideas of development have been generated, but strategic solutions have not. In addition, local authorities would seem to seek for short-term results, while national government expects to create a long-term strategic planning in the locality. For effective endogenous development it is crucial to consolidate the local administration, to set up strong institutional nets to serve a community, to embrace leadership and participation in local dialog, to stimulate the interchange of ideas and information, particularly in ways which extend to the broader population, to strengthen interregional cooperation and so on. Social entrepreneurship required to use existing resources effectively and creatively to influence the planning level strategically administered.