Стратегии на образователната и научната политика

2021/3, стр. 242 - 249

THE PRACTICAL IMPORTANCE OF ACCOUNTING EDUCATION FOR FUTURE MANAGERS

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Introduction

In modern business conditions, the proof of professional competence of the accountant already is not only providing interested users with high-quality, reliable and timely information about the activities of the enterprises in retrospect, but also helping the manager with thorough recommendations to improve the company's performance in the future. The formation of such skills is possible through the acquisition of modern accounting knowledge. Establishing an effective long-term business is impossible without such important functional components of management as accounting, analysis and control.

Rational management increases the economic stability and profitability of the enterprise and, as a consequence, strengthens its ability to protect its market interests and the ability, other things being equal, to make more profit than competitors. Therefore, the main purpose of management is to achieve the planned results of the enterprise in the most economical way (Garrison, Norren & Brewer 2006, 368).

Systematic approach to enterprise management

Note that in terms of management, the enterprise appears as the unity of two organizational systems: managing and managed.

Fig. 1. The scheme of implementation of the enterprise management cycle Source: developed by the authors

The analysis of the management process shows that it is aimed at achieving the ultimate goals of the enterprise through certain ways and methods of influencing the managing subsystem on the managed subsystem. Thus, the purposefulness of the management is determined by its purpose, which is achieved as a result of solving problems and performing management functions. According to the existing approaches to the management process, the general algorithm for the implementation of management functions can be represented in the form of the scheme (Fig. 1).

It should be noted that the management of the enterprise takes place in stages, and each of these stages has its own content related to the main processes of enterprise management (table 1). As can be seen from table. 1, enterprise management involves the implementation of such stages as the development (adoption) and implementation of decisions, as well as monitoring their implementation.

Table 1. The content of the main stages of the enterprise management process

Stage of theenterprisemanagementprocessFunctional componentsof each stageThe content of the stages of the managementprocessSolutiondevelopmentPrognosticationPlanningRationingForecasting the protability of the enterprise,determining targets, setting cost standardsfor all types of resources and centers ofresponsibilityImplementationof solutionsOrganizationAccountingMotivationOrganization of the production process,accounting of all business operations,motivation of employees to optimize workresultsControlAnalysisSearch for costoptimization reservesRegulation (correction)Comparison of planned and actual indicators,analysis of opportunities for improvement ofresults, search for opportunities to optimizecosts, taking measures to eliminate deviations

In its turn, the management stages are realized through the elements (functional components) of the management cycle: forecasting, planning, rationing, administration, accounting, motivation, analysis, search for reserves to optimize costs, regulation.

Consideration of the impact of accounting knowledge on the functional components of the enterprise management process

At the stage of decision development, in our opinion, the following functional structures should be distinguished: forecasting, planning and rationing.

It is considered appropriate to view the impact of each functional component on the stages of management decision-making.

Solution development begins with forecasting, which involves using both past experience and current assumptions about the future to determine it. The forecasting is based on financial statements prepared by the company's accountant. As a rule, it is advisable to make forecasts of the enterprise for 2 – 3 years. The longer forecast period will give significant deviations. The forecasting results are used as a basis for planning (Kobyliukh 2012, 43 – 49).

Consequently, planning is inseparably linked with forecasting, therefore, the next stage is the development of the production plan, as this plan will determine in the future the level of planned and actual indicators of the enterprise (Dovhan' 2011, 440). The quality of the solution to this issue depends on how correctly the necessary conditions and restrictions are taken into account. In our opinion, when planning, it is necessary to take into account the characteristics of the factors of the enterprise production as well as the data of the accounting documentation: the cost of material resources; price forecasts for manufactured products and the possible volume of their sales.

In addition, the development of effective solutions in the management system will be facilitated by rationing, which is aimed at ensuring the efficient use of the resources on the basis of comprehensive efforts to reduce the total costs of manufacturing and selling products (Dohadaieva 2012, 22 – 24). This can be achieved if, during rationing, the main attention is given to the possibilities of using modern highly efficient equipment and technologies, rational organization of production, labor and management, which would help to reduce the cost of resources and reflect this timely in cost rates. The specialist with an accounting education can easily cope with rationing.

The next step is the implementation of solutions, within which it is proposed to highlight the following functional components: organization, accounting, motivation.

So, for the rational implementation of the decisions made, a proper organization is needed that contributes to the establishment of organizational aspects of the management; definition of relationships, document flow rules, deadlines, ways of implementing solutions etc. As a functional component of the management system, the organization is carried out by a leader, manager or a responsible executor, directed to task distribution in joint activities among the executors and establishing certain relationships between them in activities, which leads to the desired result (Lavryk 2013, 360 – 369). Modern accounting education forms analytical thinking and lays the basis for future specialists could successfully implement organizational aspects at the enterprise. And the establishment of the document flow is a classic competence for accounting specialists.

The implementation of enterprise management decisions is carried out through appropriate business transactions, which must be chronologically systematized, recorded and processed. Therefore, the stage of implementing solutions requires such a functional component as accounting. Accounting education allows graduates to professionally process data on business transactions for their further storaging and reporting, which are useful for management. Besides a standard financial accounting, during their studies, students master the features of accounting in banks, budgetary institutions, transnational corporations. The discipline “Accounting policy of the enterprise” allows students to trace the creation of a rational accounting system at the enterprise, and the knowledge of the discipline “Reporting of the enterprise” – not to have problems with tax and other regulatory authorities on the correct preparation of reports.

An important aspect at the stage of the implementing solution is the interest of the employees of the enterprise in increasing the productivity of labor. Therefore, the next functional component of this stage we will define the motivation. Motivation should activate and stimulate such methods of influencing employees, which would induce them not only to keep the costs set by the plan, but also to find opportunities for their optimization. An accounting education provides the knowledge necessary to design the rational system that applies both material and moral incentives.

The third stage of management – the control, which provides: analysis, search for reserves to reduce costs and regulation of activities.

The analysis, which is proposed to consider as a functional component of the control stage, allows to find out the dynamics of income and expenses, trends in the implementation of the plan in terms of profit, the influence of factors on unplanned changes, as well as to identify reserves for increasing profits, reducing costs and to estimate measures to optimize production. For each enterprise from a dozen types of analysis, which differ in depth, degree of detail, covered period, frequency and many other parameters, it is necessary to determine its own set of indicators of economic activity, which will be determined by the individuality of the enterprise's functioning, by the specific method and accuracy of fixing the initial data. This can be easily achieved with an accounting education, which provides for the development of analytical skills. Besides the classical disciplines “Financial Analysis”, “Economic Analysis”, students study such modern disciplines as “Models and Methods of Decision Making in Analysis and Audit”, “Accounting and Information Systems and Technologies in Analysis and Audit|. In the discipline “Analysis of Economic Activity” students specializing in “Accounting and Taxation” write a term paper and undergo internship in the third year. As for effective management the result must be predictable, the management system of a modern enterprise must have as the subsystem the mechanism for processing and systematizing management information, transforming it into a management decision – the management analysis mechanism. And accounting experts will be able to adapt the management analysis mechanism to the purposes of the concrete enterprise.

The search for reserves for reducing costs should be based on the principle of combining product quality and the optimal level of resource costs for its production (Roehl-Anderson & Bragg 2004, 193 – 198). The main reserves or sources of cost reduction are determined in the process of more efficient use of labor means, objects of labor and labor, and these processes could be adjusted by the accountant, as a result of gaining knowledge in the discipline “Modeling of optimization audit and consulting processes”.

All the management functions that have been discussed are inextricably linked with controlling. With the help of control, as a rule, errors in the actions of certain employees are revealed: controlling is an expression of the functions of accounting and analysis, and also allows to identify and eliminate errors at each stage of management. Students- accountants acquire this knowledge by studying the disciplines “Control and Audit”, “Audit”, “Audit of Transnational Corporations”, “Audit Consulting of International Contractual Relations”.

During the execution of the accounting and control function, the following function appears – the regulatory function. This function is expressed in the direct impact of the accounting and control system on the production, that is, in its regulation. Unforeseen circumstances can cause an enterprise to deviate from its intended course. And if the management does not have the appropriate knowledge, it will be unable to find and correct negative deviations from the original plans before the enterprise is seriously damaged, not only the achievement of goals, and perhaps even the very survival of the enterprise, will be threatened.

Thus, accounting, analysis and control are the main functional components of the management system and are of practical importance not only for accountants, but also for managers of each level of enterprise management. They are the basis of the management information system, including the design of management accounting forms, budgeting, cost analysis, internal audits, calculation of all types of taxes and assessment of the taxation system desired for a given enterprise, etc. Without it, the functioning of enterprises and organizations of various industries and forms of ownership is impossible.

To provide accounting and control over the financial activities of enterprises; economic feasibility of actions; objective assessment of financial efficiency and legality of management decisions and their implementation; to develop financial forecasts and conduct strategic economic analysis; control the rational use of material, labor and financial resources; engage in financial, credit and settlement activities is possible only through knowledge of accounting, analysis and auditing. However, these tasks are able to perform not only accounting professionals. To successfully manage the enterprise, managers must not only have free knowledge of mathematics, management, macroeconomics, microeconomics, finance, but also financial analysis, accounting, management and auditing.

Reflecting on the future of the accounting profession on the eve of the Fourth Industrial Revolution, K. Gospodinova emphasizes that an accountant is a specialist who must decide what is the most suitable for the future development of an enterprise. He will determine the most effective path, and modern technologies will help to follow it easier (Gospodinova 2020, 675).

With regard to the future role of professional accountants, M. Pavlova identifies three trends. Firstly, keeping in mind the new business realities, the author notes that specialist accountants will have to use their competencies in an integrative way, going beyond their standard roles, to apply financial, managerial, tax and other knowledge. Secondly, accountants will need to improve and refine their skills in managing, analyzing and visualizing data and information. This way, they will be able really participate as a business partner within the enterprise. Thirdly, accountants will play the role of a key link between the huge volumes and flows of information and the enterprise management system. To achieve this goal, they must know the knowledge of business and technologies, and have developed analytical competencies. They must be able to turn the information received into the key business ideas in order to help management make informed strategic decisions (Pavlova 2020, 72).

Conclusion

So, in the modern world, the work of an accountant has become more than just the ability to work correctly with numbers. Now it is an interweaving of knowledge from various fields of activity (including jurisprudence and information technologies), which an experienced and far-sighted specialist seeks to master as quickly as possible. Thus, mastering knowledge from accounting disciplines is a process associated with the achievement of specific goals, which is of practical importance in the long term of a future specialist. Each student who has received a higher education in accounting has the opportunity, on the basis of the fundamental knowledge acquired at the university, to navigate in any practical situation while performing functional duties. Knowledge of accounting, analysis and audit gives the future specialist the skills and practical experience in solving applied problems related to the competencies of managers of different levels. The specified is the key to the effective and long-term functioning of an enterprise.

REFERENCES

Dohadaieva, T. M., 2012. Oblik, analiz i kontrol' vytrat na vyrobnytstvo j kal'kuliuvannia sobivartosti produktsii. Ekonomika. Finansy. Pravo. 8, 22 – 24. [in Ukrainian].

Dovhan', L. Ye., 2011, Stratehichne upravlinnia: navch. Posib. Kyiv: CUL. [in Ukrainian].

Garrison, R. H., Norren, E. W. & Brewer, P. C., 2006. Managerial Accounting. – 11-th ed. Irwin, New York.

Gospodinova, K., 2020. Schetovodstvoto na praga na Chetvartata industrialna revolyutsiya. Ikonomicheskata nauka, obrazovanie i realna ikonomika: razvitie i vzaimodeystviya v digitalnata epoha. Sbornik s dokladi ot Yubileyna mezhdunarodna nauchna konferentsiya v chest na 100-godishninata ot osnovavaneto na Ikonomicheski universitet – Varna. Tom III. Varna: Izdatelstvo „Nauka i ikonomika – Ikonomicheski universitet – Varna“, 671 – 676.

Kobyliukh, O. Ya., 2012. Oschadlyve vyrobnytstvo iak kontseptsiia optymizatsii vyrobnychoho ta upravlins'koho protsesiv. Visnyk Natsional'noho universytetu “L'vivs'ka politekhnika”: Lohistyka. 749, 43 – 49 [in Ukrainian].

Lavryk, U. V., 2013. Suchasni pidkhody do upravlinnia vytratamy promyslovykh pidpryiemstv. Naukovi pratsi Kirovohrads'koho natsional'noho tekhnichnoho universytetu. Ekonomichni nauky. 24, 360 – 369. [in Ukrainian].

Pavlova, M., 2020. Preosmislyane badeshteto na schetovodnata profesiya. Sotsialno-ikonomicheski analizi. Poreditsa na Velikotarnovskiya universitet „Sv. Sv. Kiril i Metodiy“ – Stopanski fakultet. 1 (17), 66 – 72. [in Bulgarian].

Roehl-Anderson, J. M. & Bragg, S. M., 2004. Controllership: The Work of the Managerial Accountant – 7-th ed. – Hoboken, New Jersey: John Wiley & Sons, Inc.

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COMPETITIVENESS AS A RESULT OF CREATIVITY AND INNOVATION

Dr. Nikolay Krushkov, Assoc. Prof. Dr. Ralitza Zayakova-Krushkova

INNOVATION, TECHNICAL PROGRESS AND ECONOMIC DEVELOPMENT

Dr. Aleksandar Aleksandrov, Assist. Prof.

ENHANCING ECONOMIC SECURITY THROUGH INTELLECTUAL PROPERTY

Dr. Dimiter Gantchev, Assist. Prof.

INTELLECTUAL PROPERTY AND SECURITY IN THE INTEGRATED CIRCUITS INDUSTRY

Dr. Ivan Nachev, Dr. Yuliana Tomova, Iskren Konstantinov, PhD student, Marina Spasova, student

GREEN TRADEMARKS AND SUSTAINABILITY

Dr. Silviya Todorova, Assist. Prof.

ARTIFICIAL INTELLIGENCE AND ITS PROTECTION AS AN INVENTION

Dr. Vladislava Pаcheva, Assist. Prof.

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PROBLEMS AND PERSPECTIVES FOR SOCIAL ENTREPRENEURSHIP IN HIGHER EDUCATION

Prof. Dr. Milena Filipova Prof. Dr. Olha Prokopenko Prof. Dr. Igor Matyushenko, Dr. Olena Khanova, Assoc. Prof. Dr. Olga Shirobokova, Assoc. Prof. Dr. Ardian Durmishi

RESEARCH OF USING THE SYSTEM APPROACH TO INCREASE PROFESSIONAL COMPETENCE OF STUDENTS IN THE PROCESS OF STUDYING NATURAL SCIENCES

Dr. Ivan Beloev, Assoc. Prof. Dr. Іnna Savytska, Assoc. Prof., Dr. Oksana Bulgakova, Assoc. Prof. Prof. Iryna Yasinetska, Dr. Lesia Zbaravska, Assoc. Prof.

2023 година
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TRANSFORMING MARITIME EDUCATION FOR A DIGITAL INDUSTRY

Dr. Christiana Atanasova, Assist. Prof.

DEVELOPMENT OF A COMMON INFORMATION SYSTEM TO CREATE A DIGITAL CAREER CENTER TOGETHER WITH PARTNER HIGHER SCHOOLS

Prof. Dr. Yordanka Angelova, Dr. Rossen Radonov, Assoc. Prof. Vasil Kuzmov, Assist. Prof. Stela Zhorzh Derelieva-Konstantinova

DRAFTING A DIGITAL TRANSFORMATION STRATEGY FOR PROJECT MANAGEMENT SECTOR – EMPIRICAL STUDY ON UAE

Mounir el Khatib, Shikha al Ali, Ibrahim Alharam, Ali Alhajeri Dr. Gabriela Peneva, Assist. Prof., Prof. Jordanka Angelova, Mahmoud Shanaa

VOYAGE OF LEARNING: CRUISE SHIPS WEATHER ROUTING AND MARITIME EDUCATION

Prof. Svetlana Dimitrakieva, Dr. Dobrin Milev, Assist. Prof., Dr. Christiana Atanasova, Assist. Prof.

RESEARCH ON THE SUSTAINABLE DEVELOPMENT COMPETENCES OF THE LANDSCAPE ARCHITECT IN PRACTICE

Land. arch. Elena Dragozova, Assoc. Prof., Dr. Stanislava Kovacheva, Assoc. Prof.

STUDY OF THE KEY FACTORS INFLUENCING THE EFFECTIVE PLANNING AND UTILIZATION OF PRODUCTION FACILITIES IN THE INDUSTRIAL ENTERPRISE

Dr. Tanya Panayotova, Assoc. Prof., Dr. Krasimira Dimitrova, Assoc. Prof., Neli Veleva, PhD student

SIMULATOR TRAINING – UNIQUE POWERFUL INSTRUMENT FOR EDUCATING, SKILLS CREATING, MITIGATING SKILLS AND RESILIENCE CREATING

Prof. Dimitar Dimitrakiev, Vencislav Stankov, Assist. Prof., Dr. Christiana Atanasova, Assist. Prof.

СТРУКТУРНИ ПРОМЕНИ В ОБУЧЕНИЕТО НА МЕНИДЖЪРИ ЗА ИНДУСТРИЯ 5.0

Доц. д-р Недко Минчев, доц. д-р Венета Христова, гл. ас. д-р Иван Стоянов

RESEARCH OF THE INNOVATION CAPACITY OF AGRICULTURAL PRODUCERS

Dr. Siya Veleva, Assoc. Prof.; Prof. Dr. Eng. Margarita Mondeshka Dr. Anka Tsvetanova, Assoc. Prof.,

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ПРЕСЕЧНАТА ТОЧКА НА СПОРТА, СИГУРНОСТТА И КРИПТО ФЕН ТОКЕНИТЕ

Полк. доц. Георги Маринов Доц. Милена Кулева

ВИДОВЕ ТРАВМИ В ПАРАШУТИЗМА И ПРЕВЕНЦИЯТА ИМ

Капитан III ранг Георги Калинов

ОБУЧЕНИЕ В ХОДЕНЕ С ПОМОЩНИ СРЕДСТВА – РИСКОВЕ И СИГУРНОСТ ЗА ПАЦИЕНТА

Атанас Друмев Доц. д-р Данелина Вачева, доц. д-р Искра Петкова

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ПОДХОДИ ЗА ПСИХОСОЦИАЛНА ПОДКРЕПА НА УНИВЕРСИТЕТСКИ ПРЕПОДАВАТЕЛИ В УСЛОВИЯ НА КРИЗА

Доц. д.н. Цветелина Търпоманова, доц. д.н. Веселина Славова

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DETERMINING THE DEGREE OF DIGITALIZATION OF A HIGHER EDUCATION INSTITUTION

Acad. DSc. Hristo Beloev, Prof. Dr. Angel Smrikarov, Assoc. Prof. DSc. Valentina Voinohovska, Assoc. Prof. Dr. Galina Ivanova

A STUDY ON THE POSSIBILITIES TO INTEGRATE THE MODERN 3D TECHNOLOGIES IN THE SCIENTIFIC ACTIVITIES OF THE HIGHER EDUCATION INSTITUTIONS

Prof. Dr. Georgi Hristov, Assoc. Prof. Dr. Ivan Beloev, Assoc. Prof. Dr. Plamen Zahariev, Assist. Prof. Dr. Diyana Kinaneva, Assist. Prof. Georgi Georgiev

THE ROLE OF THE UNIVERSITIES AS ACCELERATORS FOR THE INTEGRATION OF THE STEM LEARNING METHODS IN THE PRIMARY AND SECONDARY SCHOOLS

Prof. Dr. Georgi Hristov, Assoc. Prof. Dr. Ivan Beloev, Assoc. Prof. Dr. Plamen Zahariev, Assist. Prof. Georgi Georgiev

ОТ STEM КЪМ BEST: ДВА СТАНДАРТА, ЕДНА ЦЕЛ

Проф. д-р Андрей Захариев, проф. д-р Стефан Симеонов, гл. ас. д-р Таня Тодорова

ВЪЗМОЖНОСТИ ЗА ПРИЛОЖЕНИЕ НА БЛОКЧЕЙН ТЕХНОЛОГИЯТА В ОБРАЗОВАНИЕТО

Докторант Андриан Минчев, доц. д-р Ваня Стойкова

ПРЕДИЗВИКАТЕЛСТВА НА ДИГИТАЛНАТА ТРАНСФОРМАЦИЯ В ОБРАЗОВАНИЕТО – СРАВНИТЕЛЕН АНАЛИЗ НА СТУДЕНТСКОТО МНЕНИЕ

Гл. ас. д-р Мирослава Бонева, доц. д-р Антон Недялков, проф. д.н. Милена Кирова

CHALLENGES, REQUIREMENTS, OPPORTUNITIES AND SOLUTIONS FOR THE DIGITAL TRANSFORMATION OF THE TRANSPORT EDUCATION

Prof. Dr. Georgi Hristov, Assoc. Prof. Dr. Ivan Beloev, Assoc. Prof. Dr. Plamen Zahariev

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EFFECT OF RESILIENCE ON BURNOUT IN ONLINE LEARNING ENVIRONMENT

Dr. Radina Stoyanova, Prof. Sonya Karabeliova, Petya Pandurova, Dr. Nadezhda Zheckova Dr. Kaloyan Mitev

STATE AND PROSPECTS OF DEVELOPMENT OF ACADEMIC MOBILITY IN THE SYSTEM OF TRAINING A SPECIAL EDUCATION SPECIALIST

Dr. Tetiana Dokuchyna, Assoc. Prof., Prof. Dr. Svitlana Myronova, Dr. Tetiana Franchuk, Assoc. Prof.

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STRATEGIES AND POLICIES TO SUPPORT THE DEVELOPMENT OF AI TECHNOLOGIES IN EUROPE

Assoc. Prof. Miglena Molhova, Assoc. Prof. Petya Biolcheva

BULGARIA'S TECHNOLOGICAL DEVELOPMENT THROUGH THE PRISM OF HIGHER EDUCATION POLICIES

Assoc. Prof. Ivaylo B. Ivanov, Assoc. Prof. Miglena Molhova

INTELLIGENT ANIMAL HUSBANDRY: FARMER ATTITUDES AND A ROADMAP FOR IMPLEMENTATION

Prof. Dr. Dimitrios Petropoulos, Koutroubis Fotios Assoc. Prof. Petya Biolcheva Evgeni Valchev

EFFECTIVE MANAGEMENT OF HUMAN RESOURCES IN TOURISM THROUGH MOTIVATION

Assoc. Prof. Fahri Idriz Assoc. Prof. Marin Geshkov

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САМООЦЕНКА НА ОБЩООБРАЗОВАТЕЛНИТЕ И РЕСУРСНИТЕ УЧИТЕЛИ ЗА РАБОТА В ПАРАДИГМАТА НА ПРИОБЩАВАЩОТО ОБРАЗОВАНИЕ

Проф. д.н. Милен Замфиров, проф. Емилия Евгениева, проф. Маргарита Бакрачева

STUDY OF THE DEVELOPMENT OF THE USE OF COMMUNICATIVE TECHNOLOGIES IN THE EDUCATIONAL PROCESS OF ENGINEERS TRAINING

Assoc. Prof. Ivan Beloev, Assoc. Prof. Valentina Vasileva Assoc. Prof. Sergii Bilan, Assoc. Prof. Maria Bondar, Assoc. Prof. Oksana Bulgakova, Assoc. Prof. Lyubov Shymko

SAFETY THROUGH ARTIFICIAL INTELLIGENCE IN THE MARITIME INDUSTRY

Assoc. Prof. Petya Biolcheva Evgeni Valchev, PhD student

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РАЗПОЛОЖЕНИЕ НА ВИСШИТЕ УЧИЛИЩА В БЪЛГАРИЯ В КОНТЕКСТА НА ФОРМИРАНЕ НА ПАЗАРА НА ТРУДА

Гл. ас. д-р Цветелина Берберова-Вълчева, доц. д-р Камен Петров, доц. д-р Николай Цонков

CHARACTERISTICS AND COMPONENTS OF THE CYBER HYGIENE AS A SUBCLASS OF CYBER SECURITY IN MILITARY ENVIRONMENT AND EDUCATIONAL ISSUES

Prof. Boyan Mednikarov, DSc. Prof. Yuliyan Tsonev Dr. Borislav Nikolov, Prof. Andon Lazarov, DSc.

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MODERNIZATION OF THE CONTENT OF THE LECTURE COURSE IN PHYSICS FOR TRAINING FUTURE AGRICULTURAL ENGINEERS

Dr. Ivan Beloev, Assoc. Prof., Dr. Valentina Vasileva, Assoc. Prof. Prof. Vasyl Shynkaruk, DSc., Assoc. Prof. Oksana Bulgakova, Assoc. Prof. Maria Bondar Assoc. Prof. Lesia Zbaravska, Assoc. Prof. Sergii Slobodian

THE NEW PANDEMIC NORMAL THROUGH THE EYES OF BULGARIAN STUDENTS

Prof. Vyara Stoilova, Assoc. Prof. Todorka Kineva

2022 година
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ORGANIZATION OF AN INCLUSIVE EDUCATIONAL ENVIRONMENT FOR THE STUDENTS WITH SPECIAL NEEDS

Prof. Halyna Bilavych Prof. Nataliia Bakhmat Prof. Tetyana Pantiuk, Prof. Mykola Pantiuk Prof. Borys Savchuk

ДИГИТАЛИЗАЦИЯ НА ОБРАЗОВАНИЕТО В БЪЛГАРИЯ: СЪСТОЯНИЕ И ОБЩИ ТЕНДЕНЦИИ

Д-р Теодора Върбанова, проф. д-р Албена Вуцова, доц. д-р Николай Нетов

СКРИНИНГ НА ЗРЕНИЕТО – ПРОФИЛАКТИКА И ЕЛЕМЕНТ ОТ ПРАКТИКАТА НА СТУДЕНТИ И ОБУЧЕНИЕТО НА УЧЕНИЦИ

Руска Драганова-Христова, д-р Славена Стойкова, доц. д-р Снежана Йорданова

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ПРАВОТО НА ИЗБОР В ЖИВОТА НА ДЕЦАТА В РЕПУБЛИКА БЪЛГАРИЯ

Проф. д.п.н. Сийка Чавдарова-Костова, гл. ас. д-р Даниела Рачева, ас. Екатерина Томова, доц. д-р Росица Симеонова

SUSTAINABLE PROFESSIONAL DEVELOPMENT THROUGH COACHING: BENEFITS FOR TEACHERS AND LEARNERS

Assoc. Prof. Irina Ivanova, Assoc. Prof. Penka Kozhuharova, Prof. Rumyana Todorova

SELF-ASSESSMENT – A COMPONENT OF THE COMPETENCE-BASED TRAINING IN THE PROFESSION “APPLIED PROGRAMMER”

Assoc. Prof. Ivaylo Staribratov, Muharem Mollov, Rosen Valchev Petar Petrov

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BENCHMARKING FOR DEVELOPMENT OF SPEED AND POWER CHARACTERISTICS

Assist. Prof. Dr. Darinka Ignatova Assoc. Prof. Dr. Alexander Iliev

DIAGNOSIS AS A TOOL FOR MONITORING THE EFFECTIVENESS OF ADDICTION PREVENTION IN ADOLESCENTS

Prof. O.A. Selivanova Assoc. Prof. N.V. Bystrova, Assoc. Prof. I.I. Derecha, Assoc. Prof. T.S. Mamontova, Assoc. Prof. O.V. Panfilova

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ПУБЛИЧНОТО РАЗБИРАНЕ НА НАУКАТА В МРЕЖОВИЯ СВЯТ

Д-р Светломир Здравков, д-р Мартин Й. Иванов, д-р Петя Климентова

ОБРАЗОВАНИЕ ЗА УСТОЙЧИВО РАЗВИТИЕ – ПРАКТИКО-ПРИЛОЖНИ АСПЕКТИ

Гл. ас. д-р Златка Ваклева Проф. д-р Тоня Георгиева

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PREPARATION OF PRIMARY SCHOOL TEACHERS FOR COMMUNICATIVE AND RHETORICAL ACTIVITY IN SCHOOL IN THE CONTEXT OF THEIR PRACTICAL TRAINING

Prof. Halyna Bilavych Prof. Nataliia Bakhmat Prof. Tetyana Pantyuk, Prof. Mykola Pantyuk Prof. Borys Savchuk

ПРОЛЕТНА КОНФЕРЕНЦИЯ НА СЪЮЗА НА МАТЕМАТИЦИТЕ В БЪЛГАРИЯ

(Трявна, 5 – 9 април 2022) Гл. ас. д-р Албена Симова

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ДИГИТАЛНАТА ИНТЕРАКЦИЯ ПРЕПОДАВАТЕЛ – СТУДЕНТ В ОНЛАЙН ОБУЧЕНИЕТО В МЕДИЦИНСКИТЕ УНИВЕРСИТЕТИ

Д-р Миглена Търновска, д-р Румяна Стоянова Доц. Боряна Парашкевова, проф. Юлияна Маринова

2021 година
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ЕДНА РЕКАПИТУЛАЦИЯ НА ИЗСЛЕДВАНИЯ ВЪРХУ ИНТЕРКУЛТУРНИТЕ ОТНОШЕНИЯ. КАКВО СЛЕДВА ОТ ТОВА ЗА ОБРАЗОВАНИЕТО?

Давидков, Ц., 2019. Изследвания върху културите. Културни ориентири на управлението. София: СУ „Св. Климент Охридски“, ISBN 978-954-9399-52-3 Проф. Пламен Макариев

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RECOGNITION OF FAKE NEWS IN SPORTS

Colonel Assoc. Prof. Petko Dimov

SIGNAL FOR HELP

Ina Vladova, Milena Kuleva

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PREMISES FOR A MULTICULTURAL APPROACH TO EDUCATION

Dr. Anzhelina Koriakina, Assoc. Prof., Prof. Lyudmila Amanbaeva, DSc.

ПОЗИТИВНА ПСИХОЛОГИЯ: ПРОБЛЕМНИ ОБЛАСТИ И ФОРМИРАНЕ НА ЛИЧНОСТТА

Доц. д-р Стоил Мавродиев, Любомира Димитрова

КНИГА ЗА ИСТОРИЯТА НА БЪЛГАРСКОТО ВИСШЕ ИНЖЕНЕРНО ОБРАЗОВАНИЕ

Сгурев, В., Гергов, С., Иванов, Г., 2019. Положителните науки с приложение към индустрията. История на висшето техническо образование в България. София: Изд. на БАН „Проф. Марин Дринов“, Изд. „Захарий Стоянов“. ISBN 978-619-245-004-5, ISBN 978-954-09-1387-2.

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ENTREPRENEURSHIP AND INTERDISCIPLINARY EDUCATION – SEMIOTIC ASPECTS

Prof. Dr. Christo Kaftandjiev Dr. Diana Kotova

THE PRACTICAL IMPORTANCE OF ACCOUNTING EDUCATION FOR FUTURE MANAGERS

Nataliia Radionova, DSc. Dr. Radostina Stoyanova, Assist. Prof.

ЗА ОБРАЗОВАТЕЛНАТА ИНТЕГРАЦИЯ И ЗАЛОЗИТЕ НА НАСТОЯЩЕТО

Нунев, Й., 2020. Мониторинг на процесите на приобщаване и образователна интеграция и модели за десегрегация на ромското образование. Пловдив: Астарта, ISBN 978-954-350-283-7

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METHODOLOGY OF SAFETY AND QUALITY OF LIFE ON THE BASIS OF NOOSPHERIC EDUCATION SYSTEM FORMATION

Nataliia Bakhmat Nataliia Ridei, Nataliia Tytova, Vladyslava Liubarets, Oksana Katsero

ОБРАЗОВАНИЕ В УСТОЙЧИВО РАЗВИТИЕ И ВЗАИМОДЕЙСТВИЕ „ДЕТЕ – СРЕДА“

Стоянова, М. (2020). Образование в устойчиво развитие и взаимодействие „дете – среда“ София: Авангард принт. ISBN 978-954-337-408-3

2020 година
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HIGHER EDUCATION AS A PUBLIC GOOD

Yulia Nedelcheva, Miroslav Nedelchev

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НАСЪРЧАВАНЕ НА СЪТРУДНИЧЕСТВОТО МЕЖДУ ВИСШИТЕ УЧИЛИЩА И БИЗНЕСА

Добринка Стоянова, Блага Маджурова, Гергана Димитрова, Стефан Райчев

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THE STRATEGY OF HUMAN RIGHTS STUDY IN EDUCATION

Anush Balian Nataliya Seysebayeva Natalia Efremova Liliia Danylchenko

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ПОМОЩНИ СРЕДСТВА И ТЕХНОЛОГИИ В ПРИОБЩАВАЩОТО ОБРАЗОВАНИЕ

Янкова, Ж. (2020). Помощни средства и технологии за деца и ученици със специални образователни потребности в приобщаващото образование.

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МИГРАЦИЯ И МИГРАЦИОННИ ПРОЦЕСИ

Веселина Р. Иванова

SOCIAL STATUS OF DISABLED PEOPLE IN RUSSIA

Elena G. Pankova, Tatiana V. Soloveva, Dinara A. Bistyaykina, Olga M. Lizina

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ETHNIC UPBRINGING AS A PART OF THE ETHNIC CULTURE

Sholpankulova Gulnar Kenesbekovna

ЗА СВЕТЛИНАТА, КОЯТО ИЗЛЪЧВА… В ПАМЕТ НА ПРОФ. Д.П.Н. АСЕМГУЛ МАЛДАЖАНОВА

Нашата редколегия загуби един все- отдаен и неповторим колега и приятел – проф. д.п.н. Асемгул Малдажанова. Пе- дагог по призвание и филолог по мисия! Отиде си от нас нашият приятел, коле- га и член на редколегията на списанието – професор д.п.н. Асемгул Малдажанова – първи заместник-ректор на Евразийския

2019 година
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EMOTIONAL COMPETENCE OF THE SOCIAL TEACHER

Kadisha K. Shalgynbayeva Ulbosin Zh.Tuyakova

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„ОБРАЗОВАТЕЛНИ КИНОХОРИЗОНТИ“ В ПОЛЕТО НА МЕДИА ОБРАЗОВАНИЕТО

(2018). Образователни кинохоризонти. Международен сборник с научни публи- кации по проект „Естетически и образователни проекции на кинодидактиката“. Бургас: Проф. д-р Асен Златаров. Съставител: Маргарита Терзиева. ISBN 978-954-471-496-3

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ВИСШЕТО МОРСКО ОБРАЗОВАНИЕ В КОНКУРЕНТНА СРЕДА

Бакалов, Я. (2019). Висше морско образование. Лидиране в конкурентна среда. Варна: Стено. ISBN 978-619-241-029-2

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УЧИЛИЩЕТО НА БЪДЕЩЕТО

Наталия Витанова

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КНИГА ЗА УСПЕШНИТЕ НАУЧНИ ПУБЛИКАЦИИ

Кожухаров, А. (2018). Успешните научни публикации. Варна: Тера Балканика. ISBN 978-619-90844-1-0

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POST-GRADUATE QUALIFICATION OF TEACHERS IN INTERCULTURAL EDUCATIONAL ENVIRONMENT

Irina Koleva, Veselin Tepavicharov, Violeta Kotseva, Kremena Yordanova

ДЕЦАТА В КОНСТИТУЦИОННИТЕ НОРМИ НА БЪЛГАРИЯ

Румен Василев, Весела Марева

СЪСТОЯНИЕ НА БЪЛГАРСКОТО ОБРАЗОВАНИЕ

Анелия Любенова Любомир Любенов

ИНТЕРКУЛТУРНИЯТ ТРЕНИНГ КАТО ЧАСТ ОТ СТРАТЕГИЯТА ЗА ГЛОБАЛИЗАЦИОННА ИНТЕГРАЦИЯ

Хубенова, М. (2018). Значение на междукултурната комуникация за направления: политически науки, право, икономика и бизнес. София: Издателски комплекс УНСС. ISBN 978-619-232-072-0

ЕДИН НОВ УЧЕБНИК

Дончева, Ю. (2018). Теоретични и методически основи на запознаване с околния свят в детската градина. Русе: Лени Ан

2018 година
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СТРАТЕГИИ НА ОБРАЗОВАТЕЛНАТА И НАУЧНАТА ПОЛИТИКА НАУЧНО СПИСАНИЕ STRATEGIES FOR POLICY IN SCIENCE AND EDUCATION EDUCATIONAL JOURNAL ГОДИНА XXVI / VOLUME 26, 2018 ANNUAL CONTENTS / ГОДИШНО СЪДЪРЖАНИЕ СТРАНИЦИ / PAGES КНИЖКА 1 / NUMBER 1: 1 – 120 КНИЖКА 2 / NUMBER 2: 121 – 224 КНИЖКА 3 / NUMBER 3: 225 – 336 КНИЖКА 4 / NUMBER 4: 337 – 448 КНИЖКА 5 / NUMBER 5: 449 – 560 КНИЖКА 6 / NUMBER 6: 561 – 664

ДИСКУСИОННО / DISCUSSION 211 – 216: Процедурата за назначаване на ръководител на катедра като причина за вло- шаващото се качество на обучението и микроклимата във висшите учи лища у нас [The Procedure for Appointing a Head of Department as a Reason for the Deteriorating Quality of Education and the Microclimate in the Higher School] / Александър Димит- ров / Alexander Dimitrov

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A NEW AWARD FOR PROFESSOR MAIRA KABAKOVA

The staff of the Editorial board of the journal “Strategies for Policy in Science and Education” warmly and sincerely congratulates their Kazakhstan colleague -

ПРОДЪЛЖАВАЩАТА КВАЛИФИКАЦИЯ НА УЧИТЕЛИТЕ – НОРМАТИВЕН И ИЗСЛЕДОВАТЕЛСКИ ОБЗОР

(научно-теоретично обобщение върху проведени обучения на учители)

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BLENDED EDUCATION IN HIGHER SCHOOLS: NEW NETWORKS AND MEDIATORS

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ЗНАЧИМОСТТА НА УЧЕНЕТО: АНАЛИЗ НА ВРЪЗКИТЕ МЕЖДУ ГЛЕДНИТЕ ТОЧКИ НА УЧЕНИЦИ, РОДИТЕЛИ И УЧИТЕЛИ

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РЕФОРМИТЕ В ОБРАЗОВАНИЕТО – ПЕРСПЕКТИВИ И ПРЕДИЗВИКАТЕЛСТВА

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СТРАТЕГИИ НА ОБРАЗОВАТЕЛНАТА И НАУЧНАТА ПОЛИТИКА НАУЧНО СПИСАНИЕ STRATEGIES FOR POLICY IN SCIENCE AND EDUCATION EDUCATIONAL JOURNAL ГОДИНА XXIV / VOLUME 24, 2016 ANNUAL CONTENT / ГОДИШНО СЪДЪРЖАНИЕ

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2014 година
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