Showing 1 - 10 of 75
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...
Persistent link: https://www.econbiz.de/10015264197
This paper incorporates interdisciplinary New Institutional Economics and assesses the system of governance of agrarian sustainability in Bulgaria. The system of governance of agrarian sustainability is comprehensively analyzed, and the efficiency of institutional environment and diverse market,...
Persistent link: https://www.econbiz.de/10015258809
Bulgarian Abstract: В стремежа към удобство и икономически растеж, за кратко време светът развива зависимост. Разчитаме на цифровите технологии и интернет за информация,...
Persistent link: https://www.econbiz.de/10013235568
With the development of digital technology and especially the possibilities for electronic publishing Open access publishing is becoming more and more a global phenomenon. Open access means unrestricted online access to scholarly research and research data. The paper presents the common...
Persistent link: https://www.econbiz.de/10015247715
Bulgarian Abstract: Въпреки голямата им теоретическа и практическа значимост, в страната липсват задълбочени анализи за състоянието и развитието на дигитализацията в...
Persistent link: https://www.econbiz.de/10014103489
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...
Persistent link: https://www.econbiz.de/10015214026
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...
Persistent link: https://www.econbiz.de/10015214027
Основна цел на разработката е да се очертаят работните задачи, извършвани от оперативните и главни счетоводители в България, като основополагащи за изграждане...
Persistent link: https://www.econbiz.de/10015227221
Основна цел на разработката е да се очертаят притежаваните технологични умения на счетоводителите, като основополагащи за изграждане на дигитални компетенции....
Persistent link: https://www.econbiz.de/10015227222
Резюме: Целта на настоящия доклад е да се извърши кратък анализ на възможните ефекти в резултат на COVID-19 върху начина, по който предприятията комуникират...
Persistent link: https://www.econbiz.de/10015230485