"Scientific research" Almanac

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  STATE AND PROSPECTS OF USING BANK CARDS AS PAYMENT INSTRUMENTS IN BULGARIA

  Modern payment systems, like all innovative solutions, strive to fully meet the technological capabilities and business requirements. Companies are increasingly using electronic tools as their primary means of payment and doing business. Today, the use of bank cards, electronic banking and online payment systems are the most preferred means for ... Modern payment systems, like all innovative solutions, strive to fully meet the technological capabilities and business requirements. Companies are increasingly using electronic tools as their primary means of payment and doing business. Today, the use of bank cards, electronic banking and online payment systems are the most preferred means for financial relationships between organizations, companies and citizens. This study aims to present the use of bank cards as one of the most promising tendencies in the development of electronic payments in the country. The main tasks of the study are to examine the current state and prospects for the implementation of bank cards in Bulgaria, the risks and problems facing these banking products, especially in the field of security, and to prepare SWOT and PESTEL analyses of this payment method. The main research thesis is that the new methods of electronic payments, including bank cards, mean provision of adequate banking services, maximally convenient and efficient for consumers, which increases their competitiveness. Based on the study, we can conclude that bank cards are becoming more prevalent in Bulgarian practice, but their application is related to solving a number of problems in terms of their security.

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  OPPORTUNITIES FOR INCREASING THE ABSORPTION OF EU FUNDS THROUGH IMPROVING ACCOUNTING AND INTERNAL CONTROL

  To best protect the national and European interests in the process of funds absorption requires complying with certain criteria such as legality, efficiency and economy. Applying them requires good functioning of the accounting systems and timely internal control on the administration of EU funds and programmes. The processes of absorption of EU ... To best protect the national and European interests in the process of funds absorption requires complying with certain criteria such as legality, efficiency and economy. Applying them requires good functioning of the accounting systems and timely internal control on the administration of EU funds and programmes. The processes of absorption of EU funds throughout the Union are accompanied by attempts of fraud and abuse. Bulgaria is the only country in which no one has been convicted for illegal actions with European funds so far. This omission is not due to lack of offenders but to the imperfection of accounting and control systems. They do not function effectively, and therefore are unable to identify infringements or provide convincing evidence for them. Internal audit is part of the system of public internal financial control established by the executive authorities. Its purpose is to confirm that the spending of national and European public finances is carried out in accordance with the legislation of the Republic of Bulgaria and the Directives of the EU Council. It must ensure the protection of public property, the proper preparation and correctness of financial documents and the accounting policy applied.

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  CLOUD-BASED E-LEARNING FOR THE NEEDS OF BULGARIAN BUSINESS ORGANIZATIONS

  The purpose of this study is to examine the potential of the technologies of cloud computing and Web 2.0 for turning e-learning into an effective business practice for Bulgarian organizations. To achieve this objective, the authors solved the following tasks: studying the socio-economic aspects of e-learning and the use of cloud computing and Web ... The purpose of this study is to examine the potential of the technologies of cloud computing and Web 2.0 for turning e-learning into an effective business practice for Bulgarian organizations. To achieve this objective, the authors solved the following tasks: studying the socio-economic aspects of e-learning and the use of cloud computing and Web 2.0 in education; analyzing cloud-based e-learning models; examining the current status of e-learning in Bulgaria and the prospects for turning it into an effective business practice; proposing an authors’ model for cloud-based e-learning, suitable for the needs and peculiarities of Bulgarian organizations. The research thesis of the study is that cloud computing and Web 2.0 technologies have significant and multifaceted (technical, economic and social) potential for turning e-learning into an efficient business practice. For this purpose, Bulgarian organizations can adapt different strategies and models.