Year 2015, Issue 4

Date published

23.12.2015

CONTENTS

  • Margarita Bogdanova, Evelina Parashkevova Velikova
    INTEGRATION OF RESEARCH DOCUMENTS INTO THE PLANNING DOCUMENTS OF HIGHER SCHOOLS
    JEL: I23.
    Abstract: The article presents a model for integrating the organizational strategy of higher schools and their research strategy. It also outlines the stages of developing such research strategies (RS) so that they are consistent with... The article presents a model for integrating the organizational strategy of higher schools and their research strategy. It also outlines the stages of developing such research strategies (RS) so that they are consistent with organizational strategies and structures. The model allows higher schools to perform effective organizational design by combining the possible approaches to strategy development in order to achieve integration between them. The article describes the degrees of maturity of processes referring to planning research at universities and defines the stages of developing RS to achieve their consistency with the general organizational strategy of universities on one hand and the other specific strategies, on the other.
  • Diana Kopeva, Nikolai Shterev, Dimitar Blagoev
    A BUSINESS MOTIVATIONAL PROFILE: COMPARING THE ATTITUDES OF THE BUSINESS, ADMINISTRATION AND YOUNG PEOPLE
    Abstract: The issies of motivational attitudes and the studies in this field have always been relevent with reference to the dynamics of the business environment and the fast changes in them within this context. For this reason, there are... The issies of motivational attitudes and the studies in this field have always been relevent with reference to the dynamics of the business environment and the fast changes in them within this context. For this reason, there are numerour previous theoretical, methodological and practical studies which do not bellitle the importance of any subsequent study. In connection with the above mentioned, the present survey studies and analyses the motivation of employees and managers of business structures and public administration. Its aim is to analyse and make a comparative analysis of the motivation of managers and employees working in business organizations and in the public administration and the attitudes of young people who study business towards their future professional realization. The study is structured in three parts which outline the theoretical and methodological foundations of motivation, the motivational profile and competences; present the results of the administered questionnaires; summarize the findings and draw conclusions.

  • FACTORS FOR SUCCESS OF THE BUSINESS PROCESS AS A SERVICE MODEL
    JEL: C88, M15.
    Abstract: The Business Process as a Service model integrates the achievements of the business process management/modelling concepts and cloud computing. It aims at rapid development of automated business processes on the basis of cloud... The Business Process as a Service model integrates the achievements of the business process management/modelling concepts and cloud computing. It aims at rapid development of automated business processes on the basis of cloud services. The article is an attempt to refine the scope of the model by systematizing its logical and technological aspects. The advantages of the Business Process as a Service model, as well as some problematic aspects of its implementation are defined. Finally, factors for its successful implementation are identified.
  • Ventsislav Vechev
    ORGANIZATION OF ACCOUNTING ACTIVITIES IN BANKS
    JEL: M41.
    Abstract: The financial stability of an enterprise is determined by its performance in the reporting period. Its performance (profits) depends not only on the amount of capital available, but mainly on the investment strategy developed, which... The financial stability of an enterprise is determined by its performance in the reporting period. Its performance (profits) depends not only on the amount of capital available, but mainly on the investment strategy developed, which will involve it in specific business operations in such a way as to generate income to its owner. A human along with the skills, competencies and experience acquired, underlies the development of any strategy. The purpose of this article is to study the importance of accounting activities organization in banks and to highlight its significance for obtaining a quality information product.
  • Radi Dimitrov
    CURRENT ISSUES IN ACCOUNTING FOR COSTS FINANCED BY THE EUROPEAN UNION FUNDS IN THE PUBLIC SECTOR
    JEL: M 41.
    Abstract: Projects, financed by the operational programmes under the European structural and investment funds, provide funding to individual sectors and activities under condition with the aim to enhance integration, increase the quality of... Projects, financed by the operational programmes under the European structural and investment funds, provide funding to individual sectors and activities under condition with the aim to enhance integration, increase the quality of operations and services, develop human resources, and in the long run to improve social, economic and political situation in the European Union Member States. The study clarifies the main problems in accounting for costs in relation to the implementation of these projects in budget organizations in the country. The focus is on regulations on the eligibility of operations and activities in regard to the absorption of the EU financial support.