ПРАВОТО И БИЗНЕСЪТ В СЪВРЕМЕННОТО ОБЩЕСТВО
THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY
Contributor(s): Galina Yolova (Editor), Diana Dimitrova (Editor), Zhivka Mateeva (Editor), Milena Tsvetkovska (Editor)
Subject(s): Economy, Law, Constitution, Jurisprudence, Business Economy / Management, History of Law, Civil Law, International Law, Human Rights and Humanitarian Law, Law and Transitional Justice, Law on Economics, Business Ethics, Philosophy of Law, EU-Legislation, Sociology of Law, Commercial Law, Comparative Law, Administrative Law, Labour and Social Security Law
ISSN: 2603-5073
Published by: Икономически университет - Варна
Keywords: law; history; politics, legal interest; power of attorney; personal data protection; civil liability; lessee; agricultural rental contract; agricultural land
Summary/Abstract: The book is published as a result of a national scientific conference “The law and the business in the contemporary society”, which took place at 19 October 2023 in the University of Economics – Varna. The scientific forum was organized by the Legal sciences Department – project SPF – KC 24 - LBCS, pursuant to contract for partial financing of scientific forum according to Regulation for the conditions and order of evaluation, planning, distribution and spending of funds from the state budget for financing of the inherent for the state higher schools scientific or artistic activity, promulgated State Gazette 73/16.09.2016, effective of 01.01.2017, adopted by decree of the Council of ministers № 233 /10.09.2016 г.
- Page Count: 368
- Publication Year: 2024
- Language: Bulgarian
Опит за сравнение на доказването в правото и историята
Опит за сравнение на доказването в правото и историята
(COMPARISON ATTEMPT OF EVIDENCE IN LAW AND HISTORY)
- Author(s):Yani Yanev
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, History of Law, Philosophy of Law
- Page Range:11-32
- No. of Pages:22
- Keywords:evidence; law; history
- Summary/Abstract:In the paper presented , the author sets out his thoughts in an attempt to make a comparison in the process of establishing and proving facts in history and legal facts. The interest in this topic arose from the research in connection with the monograph "The Treaty Origins of Bulgarian Statehood V-VII." Part One, under the title "Is Isperich Bulgaria the successor to the territorial rights under the 448 treaty between the Eastern Roman Empire(R.E.I.) and the Hun Empire", in which a review of known historical sources is proposed, on which legal methods of research and analysis are also applied. Already in the preface , the author suggests to us the necessity of rethinking the beginning of the Bulgarian statehood and the possibility, on the basis of the newly discovered historical facts, to return this beginning almost two centuries before 681.Some of the issues that arose in the course of the research are shared by the author in the "Introduction to the topic" section of the report. In the third part of the report, entitled "The Substance", the author introduces us to some parallels and distinctions along several main lines of comparison in the subject of study and proof for both History , and Law, such as "human affairs", "time" and "facts".
ТЕСНИ МЕСТА И КРИТИЧНИ ТОЧКИ ВЪВ ВЕРИГАТА НА ДОСТАВКИ НА СЛУЖИТЕЛИ ОТ ЧУЖБИНА ЗА ТУРИСТИЧЕСКИЯ БРАНШ
ТЕСНИ МЕСТА И КРИТИЧНИ ТОЧКИ ВЪВ ВЕРИГАТА НА ДОСТАВКИ НА СЛУЖИТЕЛИ ОТ ЧУЖБИНА ЗА ТУРИСТИЧЕСКИЯ БРАНШ
(BOTTLENECKS AND CRITICAL AREAS IN THE SUPPLY CHAIN OF THIRD COUNTRY EMPLOYEES FOR THE TOURISM INDUSTRY)
- Author(s):Ilin Dimitrov
- Language:Bulgarian
- Subject(s):Economy, Tourism, Human Resources in Economy, Socio-Economic Research
- Page Range:33-48
- No. of Pages:16
- Keywords:tourism; third country employees; supply chain; bottlenecks and critical areas
- Summary/Abstract:The tourism sector is a sector of the economy that, due to its specificity and especially because of its pronounced seasonal nature, faces problems in recruiting and retaining skilled workers. This makes it vulnerable and creates difficulties in imposing and maintaining a quality product. One of the time-honoured global solutions is the import of highly skilled and seasonal workers from third countries. In recent years, the labour supply chain has faced many challenges related to the dynamic change of multiple geopolitical factors, our accession to the Schengen area, changes in regulations and the increase of legal and illegal competition in this sector. Unpredictable changes in market conditions often lead to the emergence of bottlenecks and critical areas that hinder the processes involved in importing employees. The topic is of particular relevance to the tourism sector, but we can also relate these difficulties to other sectors of the economy that are highly dependent on adequate human capital management to ensure the competitiveness and sustainability of the serives offered.
ДОПУСКАНЕ ПРОМЯНА НА ПОЛА СПОРЕД БЪЛГАРСКОТО ПРАВО, ЕКПЧ И ПРАВОТО НА ЕВРОПЕЙСКИЯ СЪЮЗ
ДОПУСКАНЕ ПРОМЯНА НА ПОЛА
СПОРЕД БЪЛГАРСКОТО ПРАВО, ЕКПЧ И ПРАВОТО НА ЕВРОПЕЙСКИЯ СЪЮЗ
(ADMISSIBILITY OF GENDER REASSIGNMENT UNDER BULGARIAN, ECPC AND EU LAW)
- Author(s):Ivan Ruschev
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, International Law, Administrative Law
- Page Range:49-66
- No. of Pages:18
- Keywords:gender reassignment; interpretation of "gender"; legal recognition of "gender identity"
- Summary/Abstract:The report examines the current attitude of the Bulgarian courts to requests for gender reassignment under the national civil registration law, which provides for gender as a legally identifiable characteristic of persons. As well as to take into account the orientation of the CJEU case law on these problems and their binding effect on the national legislator and justice system.
МЕЦЕНАТСТВОТО – НЕИЗСЛЕДВАНО И ЗЛЕ УРЕДЕНО
МЕЦЕНАТСТВОТО – НЕИЗСЛЕДВАНО И ЗЛЕ УРЕДЕНО
(PATRONAGE – UNEXPLORED AND POORLY REGULATED)
- Author(s):Maria Slavova
- Language:Bulgarian
- Subject(s):Economy, Law, Constitution, Jurisprudence, Business Economy / Management, History of Law, Sociology of Law
- Page Range:67-75
- No. of Pages:9
- Keywords:patronage; philanthropy; encouraging culture; indulgence; respect; meritocracy
- Summary/Abstract:What is patronage and does it have a ground in our country? The legal framework of patronage creates problems. The status of legal entities is not spelled out. The legal framework mixes institutes, with vicious practice, such as philanthropy and NGOs, but the distinguishing criterion is missing, in favour of the patrons. Patrons have existed without legal regulation, but the law is a public evaluation of an activity if the one who supports culture wants to enter the relevant hypothesis. It should be clear that encouraging culture is an indulgence for the propertied, not that cultural institutions are prepared to accept money from anyone and for anything. The law should create respect with the patrons who are not petty for a reward but for a touch with the culture bearers!
ИСКЪТ ЗА ОБЕЗЩЕТЕНИЕ ЗА ОСТАВАНЕ БЕЗ РАБОТА ПОРАДИ НЕЗАКОННО УВОЛНЕНИЕ
ИСКЪТ ЗА ОБЕЗЩЕТЕНИЕ ЗА ОСТАВАНЕ БЕЗ РАБОТА ПОРАДИ НЕЗАКОННО УВОЛНЕНИЕ
(THE CLAIM FOR COMPENSATION FOR BEING UNEMPLOYED DUE TO ILLEGAL DISMISSAL)
- Author(s):Rayna Koycheva
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Law on Economics, Administrative Law, Labour and Social Security Law
- Page Range:76-85
- No. of Pages:10
- Keywords:claim; compensation; wrongful dismissal
- Summary/Abstract:A claim for compensation for unemployment due to unlawful dismissal is one of the most important legal remedies for an unlawfully dismissed employee or worker. It raises a number of questions in theory and practice, some of which are controversial and have no clear answer. This paper attempts to answer these questions by analysing the legal framework through the prism of legal and logical arguments.
НОВИ ПРАВИЛА ПРИ ИЗПЛАЩАНЕТО НА ТРУДОВИ ВЪЗНАГРАЖДЕНИЯ
НОВИ ПРАВИЛА ПРИ ИЗПЛАЩАНЕТО НА ТРУДОВИ ВЪЗНАГРАЖДЕНИЯ
(NEW RULES FOR THE PAYMENT OF LABOUR REMUNERATIONS)
- Author(s):Andrey Alexandrov
- Language:Bulgarian
- Subject(s):Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Administrative Law, Labour and Social Security Law
- Page Range:86-96
- No. of Pages:11
- Keywords:labour remunerations; cash payments; bank transfers
- Summary/Abstract:The legal regime of labour remuneration (its components, determination, modification and payment, making deductions, etc.) poses a number of practical problems. That is why it shows relatively high legislative dynamic, which in the last two years is mostly connected with the desire to limit work in the "gray" sector, i.e. curbing the vicious practice of paying salaries in cash in order to "save" taxes and social insurances. The increase in the relative share of bank payments makes the movements of the amounts traceable and is a kind of guarantee for their accountability. The purpose of the present study is to seek an answer to the question whether the implemented legislative policy is effective enough and whether it is able to solve the existing problems.
ИНТЕРЕСЪТ НА ДЕЦАТА ПРИ РОДИТЕЛСКИТЕ СПОРОВЕ
ИНТЕРЕСЪТ НА ДЕЦАТА ПРИ РОДИТЕЛСКИТЕ СПОРОВЕ
(THE INTEREST OF CHILDREN IN PARENTAL DISPUTES)
- Author(s):Mariya P. Petrova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, International Law, Human Rights and Humanitarian Law, Sociology of Law
- Page Range:97-110
- No. of Pages:14
- Keywords:child; parent; parental dispute; childhood; trauma
- Summary/Abstract:Parental disputes regarding all issues related to their children have, over the past decade, turned into in-depth court battles and extrajudicial wars. In this case, instead of the interest of their children being the leading one, unacceptable, extreme and even bordering on absurd actions and inactions are reached, which not only create prerequisites for parental alienation, respectively - to a conflict of loyalty, not only deprive children of a normal childhood, but also lead to permanent and irreparable traumas in children, with consequences for their entire subsequent life. In the minds of children, erroneous models are created for both interpersonal and intersexual relations, for relations between family members (in the narrow and broad sense), including the relations between parent and child, siblings, grandmother, grandfather and grandchild, etc. In all these cases, the interest of the child remains in the background.
ПО ВЪПРОСА ЗА ОСПОРВАНЕТО НА АВТЕНТИЧНОСТТА НА ПЪЛНОМОЩНО И ДОГОВОР ЗА ПРАВНА ПОМОЩ ОТ НАСРЕЩНАТА СТРАНА ПО ГРАЖДАНСКО ДЕЛО
ПО ВЪПРОСА ЗА ОСПОРВАНЕТО НА АВТЕНТИЧНОСТТА НА ПЪЛНОМОЩНО И ДОГОВОР ЗА ПРАВНА ПОМОЩ ОТ НАСРЕЩНАТА СТРАНА ПО ГРАЖДАНСКО ДЕЛО
(ON THE QUESTION OF THE CONTESTATION OF THE AUTHENTICITY OF A POWER OF ATTORNEY AND CONTRACT FOR LEGAL ASSISTANCE BY THE OPPOSITE PARTY IN A CIVIL CASE)
- Author(s):Borislav Borisov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Commercial Law, Court case, Administrative Law
- Page Range:111-121
- No. of Pages:11
- Keywords:contestation; authenticity; power of attorney; contract for legal assistance; legal interest
- Summary/Abstract:The paper focuses on the increasingly common cases of disputing the authenticity of a power of attorney and a contract for legal assistance presented in a civil case. On the basis of the regulations in the Civil Procedure Code and the opinions of legal science, conclusions have been drawn about the possible approach in similar cases by the court in order to avoid adverse consequences.
ОТНОСНО НЯКОИ ГРАЖДАНСКОПРАВНИ АСПЕКТИ НА ОТГОВОРНОСТТА НА АДМИНИСТРАТОРА НА ЛИЧНИ ДАННИ
ОТНОСНО НЯКОИ ГРАЖДАНСКОПРАВНИ АСПЕКТИ НА ОТГОВОРНОСТТА НА АДМИНИСТРАТОРА НА ЛИЧНИ ДАННИ
(REGARDING SOME CIVIL LEGAL ASPECTS OF THE LIABILITY OF THE PERSONAL DATA CONTROLLER)
- Author(s):Elislav Atanasov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, International Law, Comparative Law, Administrative Law
- Page Range:122-129
- No. of Pages:8
- Keywords:personal data protection; civil liability; liability of the state and municipalities for damages
- Summary/Abstract:This article examines the legal nature and procedural prerequisites for the engagement of the civil liability of the data controller towards the data subject who has suffered damages from his unlawful conduct.
ЗА КОНКУРЕНЦИЯТА МЕЖДУ ПРАВАТА НА СОБСТВЕНИКА И ПОЛЗВАТЕЛЯ НА ЗЕМЕДЕЛСКИ ЗЕМИ ПРИ СКЛЮЧВАНЕ НА ДОГОВОР ЗА АРЕНДА
ЗА КОНКУРЕНЦИЯТА МЕЖДУ ПРАВАТА НА СОБСТВЕНИКА И ПОЛЗВАТЕЛЯ НА ЗЕМЕДЕЛСКИ ЗЕМИ ПРИ СКЛЮЧВАНЕ НА ДОГОВОР ЗА АРЕНДА
(ОN THE COMPETITION BETWEEN THE RIGHTS OF THE OWNER AND THE BEARER OF A RIGHT OF USE OF AGRICULTURAL LANDS WHEN CONCLUDING A LEASE AGREEMENT)
- Author(s):Galina Nikolova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Law on Economics, Commercial Law, Administrative Law
- Page Range:130-143
- No. of Pages:14
- Keywords:owner of agricultural land; bearer of right of use; lessee; agricultural rental contract; agricultural land
- Summary/Abstract:The report focuses on the requirement for a lease agreement for agricultural land under the Agricultural Tenancy Act to be concluded by the owner as the lessor. However, when a limited real right of use is established on the object of the contract, it is the usufructuary who holds the actual authority over the property, which should be granted to the lessee. In this sense, the competition between the rights of the owner and the user to conclude the contract is analyzed, as well as to what extent the legal requirement that it be the owner does not create competition between the rights of the lessee and the user. Proposals have also been made for possible solutions, including through amendments to the relevant legal provision.
ДОГОВОРЪТ ЗА ЛИЗИНГ – КОНЦЕПЦИЯ И ВИДОВЕ. СРАВНИТЕЛНОПРАВЕН АНАЛИЗ МЕЖДУ ЕВРОПЕЙСКИТЕ СТРАНИ
ДОГОВОРЪТ ЗА ЛИЗИНГ – КОНЦЕПЦИЯ И ВИДОВЕ. СРАВНИТЕЛНОПРАВЕН АНАЛИЗ МЕЖДУ ЕВРОПЕЙСКИТЕ СТРАНИ
(THE LEASING CONTRACT – CONCEPT AND TYPES. COMPARATIVE LEGAL ANALYSIS BETWEEN EUROPEAN COUNTRIES)
- Author(s):Veselin Hristov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Commercial Law, Administrative Law
- Page Range:144-152
- No. of Pages:9
- Keywords:leasing contract; financial instrument; financial leasing; leaseback
- Summary/Abstract:In the recent years the leasing contract has found an increasing applicability and has a key place in commercial relationships and business. This article presents the leasing contract and its advantages compared to the lending. Through a comparative legal analysis the leasing contract features are described.
АКТУАЛНИ ПРОБЛЕМИ НА ОПРЕДЕЛЯНЕ НА АДВОКАТСКОТО ВЪЗНАГРАЖДЕНИЕ В ПРАКТИКАТА НА СЪДИЛИЩАТА
АКТУАЛНИ ПРОБЛЕМИ НА ОПРЕДЕЛЯНЕ НА АДВОКАТСКОТО ВЪЗНАГРАЖДЕНИЕ В ПРАКТИКАТА НА СЪДИЛИЩАТА
(ACTUAL PROBLEMS OF DETERMINING ATTORNEY'S FEES IN COURT PRACTICE)
- Author(s):Raya Georgieva
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Law on Economics, Commercial Law, Administrative Law
- Page Range:153-162
- No. of Pages:11
- Keywords:attorneys' fees; new rules; excessiveness objections
- Summary/Abstract:This report examines issues of a topical nature regarding the imperative changes following the second decision of the Court of Justice of the European Union union , with which from the beginning on 2024 The Ordinance for the minimum lawyer's rewards already is not mandatory for the court when everything pronounces by objection for excessiveness. Matters concerning the proposed amendments to the Law on Advocacy, voted by the National Assembly, the veto imposed of the President on the new ones rules for determination on lawyers' remuneration , according to which them contravene the law of the European Union.
СУБРОГАЦИЯ НА ПОРЪЧИТЕЛЯ В ИЗПЪЛНИТЕЛНИЯ ЛИСТ
СУБРОГАЦИЯ НА ПОРЪЧИТЕЛЯ В ИЗПЪЛНИТЕЛНИЯ ЛИСТ
(SUBROGATION OF THE GUARANTOR IN THE WRIT OF EXECUTION)
- Author(s):Denica Bozhidarova Petkova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law, Law on Economics, Commercial Law, Administrative Law
- Page Range:164-173
- No. of Pages:10
- Keywords:guarantor; subrogation; writ of execution; satisfaction; competition
- Summary/Abstract:Subrogation of the guarantor in the rights of the creditor is one of the cases when a claimant in an enforcement case may be a person who does not appear as a creditor in the issued enforcement document. The performance by the guarantor who has paid the debt poses significant problems that are not unequivocally resolved either in theory or in judicial practice.
ОТПАДАНЕ ОТГОВОРНОСТТА НА ПОРЪЧИТЕЛЯ ПОРАДИ ДЕЙСТВИЯ НА КРЕДИТОРА (ЧЛ. 146, АЛ. 3 ЗЗД)
ОТПАДАНЕ ОТГОВОРНОСТТА НА ПОРЪЧИТЕЛЯ ПОРАДИ ДЕЙСТВИЯ НА КРЕДИТОРА (ЧЛ. 146, АЛ. 3 ЗЗД)
(EXCLUSION OF RESPONSIBILITY OF THE GUARANTOR DUE TO ACTIONS OF THE CREDITOR / ART. 146, PARА. 3 OF OBLIGATION AND CONTRACTS ACT /)
- Author(s):Denica Bozhidarova Petkova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Commercial Law, Comparative Law, Administrative Law
- Page Range:174-181
- No. of Pages:8
- Keywords:guarantor; creditor; fault; liability; collaterals
- Summary/Abstract:Тhe provision of Art. 146, Parа. 3 of the Obligations and Contracts Act regulates one of the special grounds for repayment of the surety. It is present when, due to culpable actions of the creditor, the guarantor cannot intervene in his rights and, accordingly, could not receive satisfaction from the debtor.
ОТНОСНО ТОНА НА ВЪРХА В ОБЛАСТНИТЕ АДМИНИСТРАЦИИ
ОТНОСНО ТОНА НА ВЪРХА В ОБЛАСТНИТЕ АДМИНИСТРАЦИИ
(ON THE TONE AT THE TOP IN DISTRICT ADMINISTRATIONS)
- Author(s):Andriyana Andreeva, Nedyalka Alexandrova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Sociology of Law, Comparative Law, Administrative Law
- Page Range:182-190
- No. of Pages:9
- Keywords:tone at the top; public administration; governor
- Summary/Abstract:The report analyses the role of the district governor in setting the tone at the top of a particular district administration and through this on the quality of its performance. The behavior and attitudes of the district governor have a significant impact on the tone at the top, which sets the direction of building the organizational culture of the administration. Respectively, it affects the quality of administrative services provided and overall effectiveness in the functions of the District Governor. On the basis of the statement, conclusions and generalizations are drawn.
ПРЕДИЗВИКАТЕЛСТВА ПРИ ТРАНСПОНИРАНЕ НА ДИРЕКТИВАТА ЗА МИНИМАЛНИ РАБОТНИ ЗАПЛАТИ: ПРАВНИ И ИКОНОМИЧЕСКИ АСПЕКТИ
ПРЕДИЗВИКАТЕЛСТВА ПРИ ТРАНСПОНИРАНЕ НА ДИРЕКТИВАТА ЗА МИНИМАЛНИ РАБОТНИ ЗАПЛАТИ: ПРАВНИ И ИКОНОМИЧЕСКИ АСПЕКТИ
(CHALLENGES WHEN TRANSPOSING THE MINIMUM WAGE DIRECTIVE: LEGAL AND ECONOMIC ASPECTS)
- Author(s):Milena Angelova, Dobrin Ivanov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, International Law, Sociology of Law, Commercial Law, Administrative Law, Labour and Social Security Law
- Page Range:191-204
- No. of Pages:14
- Keywords:EU legislation; transposing; social dialogue; ESG; labor market
- Summary/Abstract:The outgoing European Commission created 850 new legal obligations for the enterprises. One of them, The Adequate Minimum Wage Directive, continues to cause heated debates, and one of the parties in the social dialogue in Bulgaria has already objected officially its transposition. The reasons can be found both in the choice of a legal instrument and in the national specific characteristics.
ЗАКОНОДАТЕЛНА ДЕЙНОСТ НА ПАРЛАМЕНТА ПО ВРЕМЕ НА ПАРЛАМЕНТАРНА КРИЗА
ЗАКОНОДАТЕЛНА ДЕЙНОСТ НА ПАРЛАМЕНТА
ПО ВРЕМЕ НА ПАРЛАМЕНТАРНА КРИЗА
(LEGISLATIVE ACTIVITY OF THE PARLIAMENT
DURING A PARLIAMENTARY CRISIS)
- Author(s):Emilia Siderova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, International Law, Law and Transitional Justice, Commercial Law, Administrative Law
- Page Range:205-214
- No. of Pages:10
- Keywords:parliament; legislative activity; caretaker government; president parliamentary; crisis; politics
- Summary/Abstract:Under the established form of rationalized parliamentarism in Bulgaria, the legislative activity of the parliament is inextricably linked with its ability to choose a government with which it will work during its mandate. In case of impossibility after three unsuccessful attempts, the National Assembly was dissolved and the mandate of the people's representatives was terminated. Changes to the Constitution at the end of 2023 were intended to solve the problem of parliamentary crises and the formation of a government. The idea is that through the newly introduced continuous mandate of the National Assembly, legislative activity can continue even in the absence of consensus regarding the executive branch. This change aims to maintain the representativeness and functionality of parliament during periods of political instability. However, this raises significant questions about the legitimacy of Parliament to legislate without a robust executive, as the separation of powers is a fundamental principle of democratic governance. The lack of connection between politics and power can disrupt the decision-making process for the management of the state and society. This is a complex issue with potential consequences for the democratic process in Bulgaria.
ИЗСЛЕДВАНЕ НА КАЧЕСТВОТО НА ЖИВОТ КАТО КРИТЕРИЙ ЗА ПРИЕМАНЕ НА ЕВРОТО В БЪЛГАРИЯ В КОНТЕКСТА НА КРИТЕРИИТЕ ЗА КОНВЕРГЕНЦИЯ
ИЗСЛЕДВАНЕ НА КАЧЕСТВОТО НА ЖИВОТ КАТО КРИТЕРИЙ ЗА ПРИЕМАНЕ НА ЕВРОТО В БЪЛГАРИЯ В КОНТЕКСТА НА КРИТЕРИИТЕ ЗА КОНВЕРГЕНЦИЯ
(STUDY OF THE QUALITY OF LIFE AS A CRITERIA FOR ADOPTION OF THE EURO IN BULGARIA IN THE CONTEXT OF THE CONVERGENCE CRITERIA)
- Author(s):Elitsa Kumanova, Georgi Valchev
- Language:Bulgarian
- Subject(s):Economy, National Economy, Business Economy / Management, Micro-Economics
- Page Range:215-222
- No. of Pages:8
- Keywords:system-structural analysis; euro; convergence criteria
- Summary/Abstract:The report presents a study of system-structural elements of the "quality of life" criterion in connection with the fulfillment of the conditions for adopting the euro in Bulgaria. The report analyzes the problems related to the fulfillment of the conditions for joining the Eurozone in the form of convergence criteria according to Art. 140 of the TFEU.
ПРИЛОЖЕНИЕ НА НОРМАТИВНИТЕ ИЗИСКВАНИЯ ЗА ОТЧИТАНЕ НА УСТОЙЧИВОСТ В БЪЛГАРИЯ
ПРИЛОЖЕНИЕ НА НОРМАТИВНИТЕ ИЗИСКВАНИЯ ЗА ОТЧИТАНЕ НА УСТОЙЧИВОСТ В БЪЛГАРИЯ
(APLICATION OF THE REGULATORY REQUIREMENTS FOR SUSTAINABILITY REPORTING IN BULGARIA)
- Author(s):Nadezhda Popova-Yosifova
- Language:Bulgarian
- Subject(s):Economy, Law, Constitution, Jurisprudence, Accounting - Business Administration, Commercial Law
- Page Range:223-230
- No. of Pages:8
- Keywords:accounting; reporting; sustainability
- Summary/Abstract:The accounting legislation in Bulgaria, in line with the global trends for reporting sustainable development of companies, was further developed with norms that oblige certain categories of enterprises to prepare and publish a sustainability report. The purpose of this publication is to put some emphasis on the new legal requirements, pointing out problems in their application and outlining possible solutions.
ПРИНЦИПЪТ НА СЛУЖЕБНОТО НАЧАЛО В АДМИНИСТРАТИВНИЯ ПРОЦЕС
ПРИНЦИПЪТ НА СЛУЖЕБНОТО НАЧАЛО В АДМИНИСТРАТИВНИЯ ПРОЦЕС
(THE PRINCIPLE OF OFFICIALLY BEGINNING IN THE ADMINISTRATIVE PROCESS)
- Author(s):Vesela Koleva
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law, Civil Law, Commercial Law, Comparative Law, Administrative Law
- Page Range:231-245
- No. of Pages:15
- Keywords:officially beginning; administrative proceedings; principles
- Summary/Abstract:The report examines the principle of officially beginning in individual proceedings under the Administrative Procedure Code as part of the administrative process. The application of the principle as a basic principle of executive activity and its connections with other basic principles of the administrative process guaranteeing the right to good administration are indicated.
ГЛОБАЛНИЯТ МИНИМАЛЕН ДАНЪК И БЪЛГАРИЯ: ВЪЗДЕЙСТВИЕ, ПРЕДИЗВИКАТЕЛСТВА И БЪДЕЩИ ПЕРСПЕКТИВИ
ГЛОБАЛНИЯТ МИНИМАЛЕН ДАНЪК И БЪЛГАРИЯ: ВЪЗДЕЙСТВИЕ, ПРЕДИЗВИКАТЕЛСТВА И БЪДЕЩИ ПЕРСПЕКТИВИ
(THE GLOBAL MINIMUM TAX AND BULGARIA: IMPACT, CHALLENGES, AND FUTURE PERSPECTIVES)
- Author(s):Stefani Harizanova
- Language:Bulgarian
- Subject(s):Economy, National Economy, Business Economy / Management, Micro-Economics, Public Finances, Accounting - Business Administration
- Page Range:246-254
- No. of Pages:9
- Keywords:global minimum tax; OECD; prospects
- Summary/Abstract:This report analyzes and draws conclusions regarding the impact, challenges, and future prospects for Bulgaria as a result of the implementation of global changes related to the global minimum tax.
МСС 12 ДАНЪЦИ ВЪРХУ ДОХОДА И ОТЧИТАНЕ НА ОТЛОЖЕНИ ДАНЪЧНИ АКТИВИ И ПАСИВИ В КОНТЕКСТА НА ГЛОБАЛНИЯ МИНИМАЛЕН ДАНЪК
МСС 12 ДАНЪЦИ ВЪРХУ ДОХОДА И ОТЧИТАНЕ НА ОТЛОЖЕНИ ДАНЪЧНИ АКТИВИ И ПАСИВИ В КОНТЕКСТА НА ГЛОБАЛНИЯ МИНИМАЛЕН ДАНЪК
(IAS 12 INCOME TAXES AND ACCOUNTING FOR DEFERRED TAX ASSETS AND LIABILITIES IN THE CONTEXT OF THE GLOBAL MINIMUM TAX)
- Author(s):Stefani Harizanova
- Language:Bulgarian
- Subject(s):Economy, National Economy, Business Economy / Management, Micro-Economics, Public Finances, Accounting - Business Administration
- Page Range:255-264
- No. of Pages:10
- Keywords:global minimum tax; IAS 12; OECD
- Summary/Abstract:This report analyzes the impact of the amendments to IAS 12 on the accounting of deferred tax assets and liabilities, focusing on how these amendments affect accounting and disclosure practices, the effect of temporary exceptions, and the practical and administrative challenges associated with them.
ОТГОВОРНОСТ ЗА ДАНЪЧНИ ЗАДЪЛЖЕНИЯ ПРИ СКРИТО СЪУЧАСТИЕ
ОТГОВОРНОСТ ЗА ДАНЪЧНИ ЗАДЪЛЖЕНИЯ ПРИ СКРИТО СЪУЧАСТИЕ
(LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP)
- Author(s):Nadezhda Chavdarova
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Accounting - Business Administration
- Page Range:265-273
- No. of Pages:9
- Keywords:undisclosed partnership; joint liability; insolvency; fiscal liabilities
- Summary/Abstract:This report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership. the influence of this type of partnership on the liability of public claims, as well as the specifics of joint and several liability in financial law are an emphasis when considering the provision of Article 19, par. 8 of the Tax-insurance procedure code.
ЗА НУЖДАТА ОТ ПРАВНА РЕГУЛАЦИЯ НА ЕТИЧНИ ПРАВИЛА ПРИ ИЗПОЛЗВАНЕ НА ИИ В ТРУДОВИЯ ПРОЦЕС
ЗА НУЖДАТА ОТ ПРАВНА РЕГУЛАЦИЯ НА ЕТИЧНИ ПРАВИЛА ПРИ ИЗПОЛЗВАНЕ НА ИИ В ТРУДОВИЯ ПРОЦЕС
(ON THE NEED FOR LEGAL REGULATION OF ETHICAL RULES IN THE USE OF AI IN THE LABOUR PROCESS)
- Author(s):Andriyana Andreeva, Galina Yolova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Commercial Law, Administrative Law, Labour and Social Security Law
- Page Range:274-284
- No. of Pages:11
- Keywords:аrtificial intelligence; ethics; labour rights
- Summary/Abstract:The report analyses the community trends and directions for the establishment and development of ethical rules in the use of AI in the labour process, as set out in the strategic documents. On the basis of the exposition, conclusions are drawn on the importance of sound legal regulation, given the guarantee of adequate legal protection and assertion of basic social and labour rights.
DEEPFAKE ТЕХНОЛОГИЯТА КАТО ЗАПЛАХА ЗА ИНФОРМАЦИОННАТА СИГУРНОСТ НА БИЗНЕСА
DEEPFAKE ТЕХНОЛОГИЯТА КАТО ЗАПЛАХА ЗА ИНФОРМАЦИОННАТА СИГУРНОСТ НА БИЗНЕСА
(DEEPFAKE TECHNOLOGY AS A THREAT TO BUSINESS INFORMATION SECURITY)
- Author(s):Dragomir Krastev
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, ICT Information and Communications Technologies
- Page Range:285-292
- No. of Pages:8
- Keywords:deep fake technology; cybercrimes; neural networks; cybersecurity
- Summary/Abstract:The report examines the nature and manifestations of the use of deepfake technology for illegal purposes. The new threats related to the entry of deepfakes into business relations are analyzed. Attention is also paid to the different types of tools of deepfake technology, and the measures that the staff of business structures must take to prevent fraud in transactions with financial funds in the virtual space are also presented.
ПРАВНИ АСПЕКТИ НА МЕДИЦИНСКИТЕ ДЕЙНОСТИ ОТ РАЗСТОЯНИЕ
ПРАВНИ АСПЕКТИ НА МЕДИЦИНСКИТЕ ДЕЙНОСТИ ОТ РАЗСТОЯНИЕ
(LEGAL ASPECTS OF MEDICAL ACTIVITIES FROM A DISTANCE)
- Author(s):Maria Ivanova Radeva
- Language:Bulgarian
- Subject(s):Civil Law, Commercial Law, Administrative Law
- Page Range:293-306
- No. of Pages:14
- Keywords:medical activities from a distance; telemedicine
- Summary/Abstract:Traditionally, the provision of medical services has been perceived as direct contact between doctor and patient. With the advancement of technology, a number of medical activities can now be performed remotely. Unlike the rapid development of technology, the law requires more time to explore and regulate emerging social relations. The article examines national legal solutions regulating the performance of medical activities from a distance.
ИЗСЛЕДВАНЕ НА СТУДЕНТСКОТО МНЕНИЕ ОТНОСНО ДИГИТАЛИЗАЦИЯТА, МАЛКО ПО-СПЕЦИФИЧЕН ПОГЛЕД
ИЗСЛЕДВАНЕ НА СТУДЕНТСКОТО МНЕНИЕ ОТНОСНО ДИГИТАЛИЗАЦИЯТА, МАЛКО ПО-СПЕЦИФИЧЕН ПОГЛЕД
(A SURVEY OF STUDENT OPINION ON DIGITIZATION, A SLIGHTLY MORE SPECIFIC VIEW)
- Author(s):Hristosko Bogdanov
- Language:Bulgarian
- Subject(s):National Economy, Business Economy / Management, Micro-Economics, Business Ethics
- Page Range:307-315
- No. of Pages:9
- Keywords:digitization, electronic services; the tax administration; research
- Summary/Abstract:The report presents a survey of the student opinion, among the students of the University of Economics - Varna, regarding their perception of digitalization in general, as well as their awareness of the digital services provided by the National tax administration in Bulgaria. The survey data summarizes the responses of 162 students in the period October 2023 – May 2024.
ОСОБЕНОСТИ, ПРЕДИЗВИКАТЕЛСТВА И ПРОБЛЕМИ НА ДИГИТАЛНИТЕ БЛИЗНАЦИ
ОСОБЕНОСТИ, ПРЕДИЗВИКАТЕЛСТВА И ПРОБЛЕМИ НА ДИГИТАЛНИТЕ БЛИЗНАЦИ
(FEATURES, CHALLENGES AND ISSUES OF DIGITAL TWINS)
- Author(s):Mariya Armyanova
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, ICT Information and Communications Technologies
- Page Range:316-325
- No. of Pages:10
- Keywords:digital twins; IoT; intellectual property rights; legal issues
- Summary/Abstract:The digital twins’ development is due to the development of IoT technology, combined with the growing capabilities of AI and augmented reality. Against this background, some challenges and issues related to cybersecurity and interoperability, data protection and malicious use also emerge, but there are also ethical and legal issues, such as responsibility for data quality, intellectual property rights and trust in technology.
ЕВОЛЮЦИЯ НА КИБЕРАТАКИТЕ В СЪВРЕМЕННИЯ СВЯТ: НОВИ ПОДХОДИ И ПРЕДИЗВИКАТЕЛСТВА
ЕВОЛЮЦИЯ НА КИБЕРАТАКИТЕ В СЪВРЕМЕННИЯ СВЯТ: НОВИ ПОДХОДИ И ПРЕДИЗВИКАТЕЛСТВА
(THE EVOLUTION OF CYBERATTACKS IN THE MODERN WORLD: NEW APPROACHES AND CHALLENGES)
- Author(s):Gergana Varbanova
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, ICT Information and Communications Technologies, Business Ethics
- Page Range:326-335
- No. of Pages:10
- Keywords:cybersecurity; cyberattacks; hybrid warfare; technologies; national security
- Summary/Abstract:The advancement of technology and the digital transformation across various sectors of society have driven the evolution of cyberattacks in the modern world, presenting significant challenges to the field of cybersecurity. This study examines the various forms of cyberattacks (including hybrid attacks), their evolution and targeting of physical systems and critical infrastructure, as well as their impact on society, different social groups, and the damage they inflict on the security of individual states.
THE IMPACT OF DIGITIZATION: FOSTERING MEDIA, NEWS, DIGITAL, CRITICAL DATA, AND AI LITERACIES
THE IMPACT OF DIGITIZATION: FOSTERING MEDIA, NEWS, DIGITAL, CRITICAL DATA, AND AI LITERACIES
(THE IMPACT OF DIGITIZATION: FOSTERING MEDIA, NEWS, DIGITAL, CRITICAL DATA, AND AI LITERACIES)
- Author(s):Plamen Miltenoff
- Language:English
- Subject(s):Economy, Business Economy / Management, ICT Information and Communications Technologies, Business Ethics
- Page Range:336-347
- No. of Pages:12
- Keywords:: AI Literacy; Bulgaria; Central and Eastern Europe; Digital fluency; Educational technologies
- Summary/Abstract:This paper examines the challenges and opportunities in fostering AI literacy within Bulgaria and the broader Central and Eastern European (CEE) region. It emphasizes the importance of foundational literacies—media, news, digital, and critical data—as critical enablers for developing comprehensive AI literacy. The paper highlights key initiatives, including workshops at the University of Economics – Varna, AI-enhanced teaching tools like ChatGPT, and microcredentialing programs aimed at preparing students for AI-driven job markets. Despite these efforts, challenges such as institutional resistance, limited funding, and language barriers persist. Recommendations for coordinated strategies to address these gaps and build sustainable frameworks for AI literacy education are shared, aiming for an effective engagement by academia and society with the opportunities and challenges of an AI-integrated future.
РАЗРАБОТВАНЕ НА СОФТУЕР С ИЗКУСТВЕН ИНТЕЛЕКТ И ПРАВОТО НА ИНТЕЛЕКТУАЛНА СОБСТВЕНОСТ
РАЗРАБОТВАНЕ НА СОФТУЕР С ИЗКУСТВЕН ИНТЕЛЕКТ И ПРАВОТО НА ИНТЕЛЕКТУАЛНА СОБСТВЕНОСТ
(SOFTWARE DEVELOPMENT WITH ARTIFICIAL INTELLIGENCE AND INTELLECTUAL PROPERTY LAW)
- Author(s):Milena Tsankova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, International Law, Law on Economics, EU-Legislation, Sociology of Law, Commercial Law, Administrative Law
- Page Range:348-360
- No. of Pages:13
- Keywords:copyright; artificial intelligence; software code; creative output
- Summary/Abstract:This paper summarizes the trends, existing guidelines in documents issued by various agencies and organisations, as well as applicable legal norms in the field of intellectual property law and copyright particularly, its protection, eligible objects, and authorship in the context of generating creative outputs, including software code, with the assistance of artificial intelligence applications.
ВЛИЯНИЕТО НА ДИГИТАЛИЗАЦИЯТА ВЪРХУ ОБЩЕСТВЕНИТЕ ОТНОШЕНИЯ: РОЛЯТА НА МЕДИАЦИЯТА В РАЗРЕШАВАНЕТО НА ОНЛАЙН КОНФЛИКТИ
ВЛИЯНИЕТО НА ДИГИТАЛИЗАЦИЯТА ВЪРХУ ОБЩЕСТВЕНИТЕ ОТНОШЕНИЯ: РОЛЯТА НА МЕДИАЦИЯТА В РАЗРЕШАВАНЕТО НА ОНЛАЙН КОНФЛИКТИ
(THE IMPACT OF DIGITALIZATION ON SOCIAL RELATIONS: THE ROLE OF MEDIATION IN RESOLVING ONLINE CONFLICTS)
- Author(s):Lilyana Barganska
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Business Ethics, Socio-Economic Research
- Page Range:361-367
- No. of Pages:7
- Keywords:Digitalization; Mediation; Online conflicts; Technology in mediation; Artificial intelligence
- Summary/Abstract:This report explores how digitalization transforms social relations and leads to the emergence of new types of conflicts in the online environment. The main focus is on the role of mediation as an effective tool for resolving conflicts arising from digital communication, social networks, online businesses, and digital platforms. The challenges mediation faces in the context of the digital era, such as the lack of personal contact and potential technical difficulties, are analyzed. At the same time, the opportunities for innovations and technologies in the mediation process, including video conferencing, online platforms, and artificial intelligence, are also being considered. The report concludes that the effective use of mediation in the online environment can significantly improve conflict resolution in the digital age while promoting more effective and constructive communication between the parties.
