This study analyses the state and development of the system of sharing of knowledge, innovations and digitalisation of Bulgarian agriculture. First, the scope of the study and information sources are outlined. After that analysis is made of the state and evolution of the research and development...

Despite its big theoretical and practical importance in Bulgaria there are no comprehensive analysis of the state and evolution of digitalisation in agriculture and rural areas. The goal of this study is to analyse the state and development of digitalization in the country and in agrarian sphere...

Bulgarian Abstract: Бюджетите и фискалните политики стават ключови за поддържането на макроикономическа стабилност през последните години. Глобализацията и участието в...

Bulgarian Abstract: В текста се прави преглед на съвременните теории и тестове за изследване на нестационарни панели. С оглед на практическата му полезност са включени...

The study focuses on issues related to the implementation of the new IFRS 15 Revenue from Contracts with Customers. The most debatable issues regarding the requirements of the new five-step revenue recognition approach are discussed, as well as the conceptual basis of this approach and its...

The purpose of this publication is to provide a critical analysis of the applicability of the European Non-Financial Reporting Directive, and in particular of the non-financial disclosure framework applied. The results of the study, based on a literature review of the specialized literature and...