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  The Results of Implementation of the International Financial Reporting Standards in Ukraine: Problematic Issues and Solutions

  In May, 2011 Verhovna Rada of Ukraine amended the law “On Accounting and Financial Statements in Ukraine”, according to which domestic enterprises, and foremost joint stock companies, banks, and insurance companies are obliged to prepare and present financial and consolidated statements in accordance with the International Standards of Financial ... In May, 2011 Verhovna Rada of Ukraine amended the law “On Accounting and Financial Statements in Ukraine”, according to which domestic enterprises, and foremost joint stock companies, banks, and insurance companies are obliged to prepare and present financial and consolidated statements in accordance with the International Standards of Financial Reporting (IFRS) from 1st January, 2012. One of the main problems of transition to IFRS is considered to be the short timeframe for their implementation. The paper presents research of the process of the reformation of the Ukraine’s system of accounting to generally accepted world principles and standards, necessitated by country’s independence gained in 1991, changes in the economic system and the country’s intention to be integrated into the European Union. The research provides main stages of reforms conducted, as well as results achieved on each stage; the article analyses and provides solutions to problems and difficulties connected with the implementation of the IFRS in Ukraine.

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  Motivation for Development and Effects of Organic Farming

  The development of organic farming in Bulgaria is one of the priorities of the Ministry of Agriculture and Foods which works to maintain the trend of increasing the number of organic farmers, the amount of organically cultivated lands and the diversity of organically grown crops and animals. The positive effects of organic products and foods for ... The development of organic farming in Bulgaria is one of the priorities of the Ministry of Agriculture and Foods which works to maintain the trend of increasing the number of organic farmers, the amount of organically cultivated lands and the diversity of organically grown crops and animals. The positive effects of organic products and foods for human health, protecting the environment and preserving natural resources have been greatly popularized lately. This is also due to the fact that bigger groups and communities, both in the European Union and in Bulgaria, are interested in healthy eating and sustainable use of natural resources. This leads to the necessity of highly motivated farmers and obtaining good economic results from the introduction of organic production approaches in modern ecologically-oriented farms.

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  Studying the Competitiveness of Tourism Business in the Republic of Bulgaria (Evaluation of the Differences of the Services Offered)

  Maintaining high competitiveness in tourism business (hotel business, in particular) contributes both to the long-term development and management of regions and to the sustainable and competitive development of regional tourist destination. The article deals with issues related to the competitiveness of tourism in Bulgaria by evaluating the hotel ... Maintaining high competitiveness in tourism business (hotel business, in particular) contributes both to the long-term development and management of regions and to the sustainable and competitive development of regional tourist destination. The article deals with issues related to the competitiveness of tourism in Bulgaria by evaluating the hotel services offered to holidaymakers. The results are obtained based on a survey of four hotels (located on the Bulgarian Black Sea Coast), conducted in August 2012. The article consists of three parts: socio-demographic characteristics of surveyed tourists; evaluation of the quality of services offered in hotels (reception services, evaluation of the rooms and restaurant in the respective hotel, and evaluation of nine types of services); evaluation of the differences in the services offered by hotels. The results of the study are that the "strong" and "weak" points are defined by types of services according to the opinion of the tourists interviewed. The emphasis is on improving the weak points and how to improve the characteristics of these indicators for the four hotels.