Year 2021, Issue 1

Date published

19.3.2021

CONTENTS

  • Krasimira Slaveva
    BUILDING AN EFFECTIVE RELATIONSHIP "EDUCATION-SCIENCE-BUSINESS" - STRATEGIC OBJECTIVE AND MEANS FOR INCREASING THE EFFICIENCY OF HIGHER EDUCATION EXPENDITURES
    Abstract: In the modern conditions of knowledge-based economy, higher education has the extremely responsible task of preparing specialists with a high level of theoretical and practical knowledge, skills and competencies in the relevant... In the modern conditions of knowledge-based economy, higher education has the extremely responsible task of preparing specialists with a high level of theoretical and practical knowledge, skills and competencies in the relevant professional fields. The processes of internationalisation and globalisation in education pose a number of challenges to higher education institutions in Bulgaria, expressed in improving the quality of education and the practical applicability of the acquired knowledge, increasing the applied research of the academic staff and the formation of students research skills. The article examines the dynamics of key indicators for the higher education system in order to establish objectively formed regularities and trends and to assess the effectiveness of higher education costs.
  • Olga Pugacheva
    APPLICATION OF INFORMATION TECHNOLOGIES IN THE ECONOMY AND EDUCATION OF THE REPUBLIC OF BELARUS: CONDITION, PROBLEMS AND PROSPECTS
    Abstract: The article examines the level of development of the digital economy and information technologies in the Republic of Belarus from the global ratings point of view, identifies the problems of using information technologies in the... The article examines the level of development of the digital economy and information technologies in the Republic of Belarus from the global ratings point of view, identifies the problems of using information technologies in the country's economy and the prospects for the development of the digital economy. Regulatory and legal acts regulating the development of the digital economy and the information society in the Republic of Belarus and in the system of its higher education are considered. On this basis, the directions that presuppose the revision of traditional forms of organization of the educational process in a modern university, the change of content and teaching methods in higher education on the basis of modern information technologies are highlighted.
  • Stoycho Dulevski
    KEY ASPECTS ABOUT THE SUBSIDIARY IN THE CONCEPT OF PERMANENT ESTABLISHMENT
    Abstract: 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... 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.
  • Daniela Ventsislavova Georgieva
    ON SOME ISSUES REGARDING NON-PUBLICATION OF RESEARCH AND DEVELOPMENT DISCLOSURES IN THE FINANCIAL STATEMENTS OF BULGARIAN INNOVATIVE ENTERPRISES
    Abstract: 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... 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.
  • Anna Wiatr
    FLEXIBLE WORKING ARRANGEMENTS CURRENT CONDITIONS AND RESEARCH DIRECTIONS
    JEL: M14, M54.
    Abstract: 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... 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.