"Scientific research" Almanac

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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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  CORPORATE REPUTATION - A NEW TYPE OF COMPETITION WITHIN THE CONTEXT OF GLOBALIZATION

  For the last few years corporate reputation has become a key asset of each organization. In the modern global economy characterized by a highly competitive business environment, the sustainability of an appropriate image as well as the creation of a positive public perception in the long run turned into major competitive advantages. The accession ... For the last few years corporate reputation has become a key asset of each organization. In the modern global economy characterized by a highly competitive business environment, the sustainability of an appropriate image as well as the creation of a positive public perception in the long run turned into major competitive advantages. The accession of Bulgaria to the EU and the penetration of Bulgarian companies on the European markets forced our companies to direct their efforts to improve the importance of their intangible assets and in particular of their corporate reputation and identity. The research aimed to define the level of efforts made by the companies in this aspect and the degree of awareness of the need for a positive corporate image; to specify the problems and difficulties in this field faced by the Bulgarian managers. The results of the research show that the companies in Bulgaria are trying to acquire positive reputation and image but are still insufficiently aware of the importance of the intangible assets (including the corporate reputation which is not per-ceived as a key factor for corporate success and a condition for economic growth.)

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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.