"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more completed theoretical reason to the problems of the acconting and information process, whereas the conclusions withdrawn and reccommendations and suggestions given to contribute to practical solution of the problems.

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  EVALUATION OPPORTUNITIES FOR THE DEVELOPMENT OF TOURISM CONSERNING INTERMEDIARY ENTERPRISES

  This research presents the current problems and opportunities for the development of tourism in Bulgaria concerning intermediary enterprises. The information used for the realization of this project was gathered from the Tourism Agency official registers, statistic data from the National Statistic Institute, expert viewpoints and an inquiry form, ... This research presents the current problems and opportunities for the development of tourism in Bulgaria concerning intermediary enterprises. The information used for the realization of this project was gathered from the Tourism Agency official registers, statistic data from the National Statistic Institute, expert viewpoints and an inquiry form, supplemented with an interview. Data from the empirical study have been analyzed in the light of contribution to the objects of the research towards quantitative and qualitative development in this sector which is such a priority for our country. On the grounds of the fulfilled analysis generalized conclusions have been drawn, connected with the possibilities for the improvement of the intermediary work, which will in a larger degree make organizing tourist travels easier. What’s more, this will essentially contribute to the complete use of tourist superstructure and will increase the common tourism efficiency, as a whole.

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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.