Business Management

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  ON SOME ISSUES REGARDING NON-PUBLICATION OF RESEARCH AND DEVELOPMENT DISCLOSURES IN THE FINANCIAL STATEMENTS OF BULGARIAN INNOVATIVE ENTERPRISES

  The paper presents the results of a survey carried out by the author among practising accountants in Bulgaria regarding the publication of research and development (R&D) disclosures in the financial statements of innovative enterprises. The aim is to study some of the potential reasons for the current accounting practice of underestimating the ... The paper presents the results of a survey carried out by the author among practising accountants in Bulgaria regarding the publication of research and development (R&D) disclosures in the financial statements of innovative enterprises. The aim is to study some of the potential reasons for the current accounting practice of underestimating the mandatory and voluntary disclosure of R&D data. The adopted research methods are based on logical, deductive and comparative methods. The study results encourage literature development by presenting a more in-depth analysis of the factors influencing R&D data disclosure by Bulgarian enterprises.

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  FLEXIBLE WORKING ARRANGEMENTS – CURRENT CONDITIONS AND RESEARCH DIRECTIONS

  The Covid-19 pandemic has led to a global experiment in relation to flexible organisation of work practices, mainly remote work. It can be assumed, that in the near future these practices are going to be developed in a different way than we know today. The article summarizes the state of knowledge of flexible working arrangements development prior ... The Covid-19 pandemic has led to a global experiment in relation to flexible organisation of work practices, mainly remote work. It can be assumed, that in the near future these practices are going to be developed in a different way than we know today. The article summarizes the state of knowledge of flexible working arrangements development prior to Covid-19. Furthermore, it summarizes the research done thus far, indicating both the factors which have an effect on the development of practices and the benefits of implementation as well as potential barriers. It draws attention to the elements that will determine effective implementation and use of practices and which, it can be assumed, will be subjected to further research.

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  KEY ASPECTS ABOUT THE SUBSIDIARY IN THE CONCEPT OF PERMANENT ESTABLISHMENT

  The article deals with one of the cases when permanent establishment (PE) is not usually formed – the provision of Art. 5, para.7 of the Model Tax Convention on Income and Capital of Organisation for Economic Co-operation and Development (OECD). The main aim of the study is to outline its legal nature, focusing on the key points in it. Although it ... The article deals with one of the cases when permanent establishment (PE) is not usually formed – the provision of Art. 5, para.7 of the Model Tax Convention on Income and Capital of Organisation for Economic Co-operation and Development (OECD). The main aim of the study is to outline its legal nature, focusing on the key points in it. Although it is not distinguished by particular challenges of theoretical and practical nature, there are certain aspects that need special attention, as they can be interpreted as an exception to what is written on it.