Ãîäèøåí àëìàíàõ "Íàó÷íè èçñëåäâàíèÿ íà äîêòîðàíòè"

Îùå ñòàòèè îò òîçè áðîé

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  ÌÎÄÅËÈ ÇÀ ÎÖÅÍßÂÀÍÅ ÍÀ ÑÒÎÊÈÒÅ Â ÏÐÅÄÏÐÈßÒÈßÒÀ Ñ ÒÚÐÃÎÂÑÊÀ ÄÅÉÍÎÑÒ

  Îöåíÿâàíåòî íà ñòîêèòå â ïðåäïðèÿòèÿòà ñ òúðãîâñêà äåéíîñò å åäíà îò íàé-âàæíèòå çàäà÷è. Ïðàâèëíîòî ïúðâîíà÷àëíî, òåêóùî è ïîñëåäâàùî îöåíÿâàíå íà ñòîêèòå å îò ñúùåñòâåíî çíà÷åíèå çà âçåìàíåòî íà àäåêâàòíè ñ÷åòîâîäíè è óïðàâëåíñêè ðåøåíèÿ. Îöåíÿâàíåòî íà ñòîêèòå ñå ðåãëàìåíòèðà îò ÑÑ 2 Îò÷èòàíå íà ñòîêîâî-ìàòåðèàëíèòå çàïàñè (2016). Òîé îïðåäåëÿ ... Îöåíÿâàíåòî íà ñòîêèòå â ïðåäïðèÿòèÿòà ñ òúðãîâñêà äåéíîñò å åäíà îò íàé-âàæíèòå çàäà÷è. Ïðàâèëíîòî ïúðâîíà÷àëíî, òåêóùî è ïîñëåäâàùî îöåíÿâàíå íà ñòîêèòå å îò ñúùåñòâåíî çíà÷åíèå çà âçåìàíåòî íà àäåêâàòíè ñ÷åòîâîäíè è óïðàâëåíñêè ðåøåíèÿ. Îöåíÿâàíåòî íà ñòîêèòå ñå ðåãëàìåíòèðà îò ÑÑ 2 Îò÷èòàíå íà ñòîêîâî-ìàòåðèàëíèòå çàïàñè (2016). Òîé îïðåäåëÿ ðåäà çà îöåíÿâàíå è ñ÷åòîâîäíî îò÷èòàíå íà ñòîêîâî-ìàòåðèàëíèòå çàïàñè â ñúîòâåòñòâèå ñ ìîäåëà íà èñòîðè÷åñêàòà öåíà (äîñòàâíàòà ñòîéíîñò). Èñòîðè÷åñêàòà öåíà íà ñòîêèòå ìîæå äà å öåíàòà íà ïðèäîáèâàíå, ñåáåñòîéíîñòòà è ñïðàâåäëèâàòà öåíà. Çà îöåíÿâàíå íà ñòîêèòå ïðè òÿõíîòî èçïèñâàíå ñå ïðåäëàãàò äâà ìîäåëà – çà òåêóùî è ïåðèîäè÷íî ïðèëàãàíå íà ìåòîäèòå çà îòïèñâàíå. Ñòîêîâèòå çàïàñè ñå ïîêàçâàò â áàëàíñà ïî ìîäåëà íà íåòíàòà ðåàëèçèðóåìà ñòîéíîñò. Íàé-÷åñòî ñðåùàíèòå ïðîáëåìè ïðè îò÷èòàíåòî íà ñòîêèòå ñà ñâúðçàíè ñ îöåíÿâàíåòî èì ïðè ïðèäîáèâàíå, ïðîäàæáà, èçïèñâàíå è îáåçöåíêà. Îò ïðàâèëíîòî èçâúðøâàíå íà îöåíÿâàíåòî çàâèñè è êîðåêòíèÿò ôèíàíñîâ ðåçóëòàò íà ïðåäïðèÿòèåòî. Ðàçðàáîòåíèòå ïðàêòè÷åñêè ïðèìåðè îáîñíîâàâàò èçáîðà íà êîíêðåòíè ïîäõîäè, ìåòîäè è ìîäåëè çà îöåíêà íà ñòîêèòå â ïðåäïðèÿòèÿòà ñ òúðãîâñêà äåéíîñò.

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  ÍÎÂÈ ÏÎËÈÒÈÊÈ È ÏÅÐÑÏÅÊÒÈÂÈ ÏÐÅÄ ÌÀËÊÈÒÅ È ÑÐÅÄÍÈ ÏÐÅÄÏÐÈßÒÈß Â ÁÚËÃÀÐÈß

  Èêîíîìè÷åñêàòà ðåöåñèÿ è ïàíäåìèÿòà çàñåãíàõà äåéíîñòòà íà ìàëêèòå è ñðåäíèòå ïðåäïðèÿòèÿ (ÌÑÏ), êîèòî ñúñòàâëÿâàò 99% îò äðóæåñòâàòà â ÅÑ è îñèãóðÿâàò äâå òðåòè îò ðàáîòíèòå ìåñòà â ÷àñòíèÿ ñåêòîð. Òå èìàò ñúùåñòâåí ïðèíîñ è çà áúëãàðñêàòà èêîíîìèêà, âúïðåêè ÷å ñåêòîðúò â Áúëãàðèÿ èçîñòàâà ïî ìíîãî îò êëþ÷îâèòå ïîêàçàòåëè, èçìåðâàùè ñðåäàòà çà ... Èêîíîìè÷åñêàòà ðåöåñèÿ è ïàíäåìèÿòà çàñåãíàõà äåéíîñòòà íà ìàëêèòå è ñðåäíèòå ïðåäïðèÿòèÿ (ÌÑÏ), êîèòî ñúñòàâëÿâàò 99% îò äðóæåñòâàòà â ÅÑ è îñèãóðÿâàò äâå òðåòè îò ðàáîòíèòå ìåñòà â ÷àñòíèÿ ñåêòîð. Òå èìàò ñúùåñòâåí ïðèíîñ è çà áúëãàðñêàòà èêîíîìèêà, âúïðåêè ÷å ñåêòîðúò â Áúëãàðèÿ èçîñòàâà ïî ìíîãî îò êëþ÷îâèòå ïîêàçàòåëè, èçìåðâàùè ñðåäàòà çà ðàçâèòèå íà ìàëêèÿ è ñðåäíèÿ áèçíåñ. Äèíàìè÷íîòî ðàçâèòèå íà ÌÑÏ óâåëè÷è äåëà íà çàåòèòå ëèöà â òÿõ äî 75,7% ïðåç 2018 ã. áëàãîäàðåíèå íà áëàãîïðèÿòíèÿ äîñòúï äî ôèíàíñèðàíå. Êðèçàòà ïðîìåíè òàçè òåíäåíöèÿ è ïîñòàâè íåîòëîæíà íåîáõîäèìîñò îò èíòåðâåíöèÿ çà ïîäîáðÿâàíå íà óìåíèÿòà è èíîâàöèèòå è íàñúð÷àâàíå ïðåäïðèåìà÷åñòâîòî â óñëîâèÿòà íà èçãðàæäàíå íà âèñîêî êîíêóðåíòíà ñîöèàëíà ïàçàðíà èêîíîìèêà.

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  THE IMPACT OF FINANCIAL EDUCATION PROGRAMMES IN ISRAEL AND THE FAMILY DISCUSSION ON FINANCIAL MATTERS ON THE BEHAVIOUR OF YOUTH

  This study contributes to understanding the degree of impact and effectiveness of financial education curricula in Israeli schools, on the financial knowledge, attitudes, and economic behaviour of high school students. An analysis of the findings shows that no significant difference has been found in the scores in the areas of financial ... This study contributes to understanding the degree of impact and effectiveness of financial education curricula in Israeli schools, on the financial knowledge, attitudes, and economic behaviour of high school students. An analysis of the findings shows that no significant difference has been found in the scores in the areas of financial knowledge, attitudes, and economic behavior, between students who participated in the financial education programme and students who did not participate at all. The article also examines the degree of involvement of students in the day-to-day financial decisions of their families, and the importance and willingness of high school students to consult with professionals, and relatives in financial matters. The findings of the study indicate that there haven been significant difference in the scores obtained by students who participated in the financial education programme compared to students who did not participate, in everything related to the financial knowledge, attitudes and economic behavior presented by the students. Additional research findings suggest that respondents' attitudes regarding their preferences in consultation with professionals and family members are positive, but not to a large or satisfactory extent. The findings indicate that the degree of students’ involvement in the financial decisions that occur daily in a family is low and the standard deviation is large. This finding may indicate that some students are significantly involved in household financial decisions compared to others, who are hardly involved at all. One of the conclusions drawn from these findings is that financial education programmes in schools in Israel should incorporate the content, learning, and involvement of parents in the school financial education curriculum. The financial education programe should encourage students to talk a lot and consult with their parents about the day-to-day financial matters that concern them. Parents, for their part, need to involve their children more in the financial decisions made in running a household.