COMMERCIAL SCIENCE AND EDUCATION
ТЪРГОВСКОТО ЗНАНИЕ И ОБРАЗОВАНИЕ
Keywords: Trade; Commerce; Education; Science
More...Keywords: Trade; Commerce; Education; Science
More...Keywords: experiential marketing; customer experiences; customer experience management; customer experience strategy
The conceptual framework of consumer experience strategy in retail business from the perspective of experiential marketing is under consideration. The prerequisites for the emergence of this concept, the essence and various aspects of the consumer experience, as well as the peculiarities of the management of experiences in retailing are clarified. The steps involved in constructing and implementing a customer experience strategy in commercial organizations are reviewed. Some theoretical and practical difficulties, barriers and challenges regarding the creation and implementation of the customer experience strategy are indicated.
More...Keywords: organizational capital; intellectual capital; competitive advantages; retail; digitalization
In the process of digitization of the economy and society, information and knowledge are becoming increasingly significant economic assets. Digital transformation is altering the way businesses function and compete. Intellectual capital, particularly the organizational capital of a company, represents carriers of knowledge, skills, experience, innovations, and technologies that can be utilized to create value and competitive advantages. The present publication aims to characterize the role of organizational capital in a commercial firm and uncover the potential of its elements to create opportunities and generate competitive advantages in the context of digitization.
More...Keywords: International trade; digitalization; related industries; technology; supporting industries
As digitalization increases its impact on various industries, it is of great importance to discuss how it will affect the future role of human beings. Thus, the digitalization and humanization of processes in international trade should be analyzed in detail. The purpose of the paper is to review and analyze the challenges in digitalization and humanization of all the processes in international trade. It is interesting to review the supporting and related industries that are affected by the high speed of digitalization.
More...Keywords: negative prices; negative interest rates; cost of capital; commodity exchanges
Negative prices are a problem in commodity markets. They disrupt sales expectations, hence cash flow forecasting and asset and company valuations, also have a negative impact on the pricing mecha-nism of capital. Questions are also raised about risk assessment. Combined with negative interest rates and the effects on fund owners, corporate financing is problematic.
More...Keywords: convergence; production; competitiveness; structural convergence
The EU implements policies to approximate the production structure of the member countries, thereby striving to achieve dynamic growth and high employment on a sustainable basis. For this propose, it is necessary to measure the differences and the degree of convergence, with a view to undertaking specific interventions to overcome them. But what and how big are the differences in the production structure of Bulgaria compared to the EU? We seek an answer to this question in this report, where the convergence index and other indicators determine the place of the Bulgaria economy in terms of degree of convergence and track its changes over the years in a comparative aspect compared to other EU countries.
More...Keywords: coopetition; strategic partnership; competition; competitive advantage; beer market
The dynamic of economic environment has been developing with unprecedented speed. The business has proven its resilience to quickly adapt and sustain. It looks for opportunity through strategic partnerships to improve. The aim of the publication is to raise the attention on coopetition as a strategy for improvement of the company competitiveness. The subject of this research is the role of coopetition for enhancing the competitive advantages of the companies and developing a favorable business environment. The author defends the thesis that coopetition plays pivotal part of strategic company planning and support the business to improve its competitiveness and resilience.
More...Keywords: post-pandemic changes; digitalization; digital transformation; household goods market
It is an indisputable fact in the last decade that the global economy worldwide is transforming into a digital economy. The global pandemic of COVID-19, which broke out in the period 2020-2022, had a serious impact on retailing and contributed to an even higher degree to the digitalization of commercial operations in many industries. The purpose of this report is to research and analyze the changes in the household goods market in Europe and worldwide and how these changes affect the local Bulgarian market. Moreover, the research includes trends and opportunities for the industry for development in short term perspective.
More...Keywords: sustainability; product innovation; communication strategy; digitalization; challenges
In the conditions of digitalization, the introduction of product innovations faces the challenges imposed by these conditions, as well as by the ever-changing demands of consumers. In parallel, sustainable product innovation and communication with consumers during their introduction is essential for the realization of modern sustainable consumption.In reality, in practice when developing sustainable product development, the focus is on the environmental and economic aspects, and the social aspect remains in the background. Systematic product innovation should also include this aspect. Overcoming the challenges and barriers in the introduction of product innovations and communication with consumers is done in many and different ways and through the environmental costs that B2B and B2C customers perceive in order to reach sustainable consumption.
More...Keywords: Logistics; Entrepreneurship; Entrepreneurship Management; Innovations; Port Digitalization
This research paper explores the role, diversity and specifics of the application of digital innovation in the logistics business. The study finds that digitalization in the logistics sector is not just a set of technological solutions and software products, rather it is new knowledge in a new environment using management tools. The study proves that digital innovation helps to optimize the human factor in the logistics business, its motivation, and its time efficiency.
More...Keywords: podatek od wartości dodanej;luka VAT;karuzela podatkowa;pandemia COVID-19;
Purpose: The purpose of the chapter is to examine the fiscal significance of VAT in Poland and other European Union (EU) countries and to demonstrate its role in balancing public finances of these countries. Then, estimates of the tax gap in 2019 and 2020 (for the EU) and additionally in 2021 and 2022 (for Poland) were presented, while an attempt was made to identify the impact of the COVID-19 pandemic on its level. Design/methodology/approach: The chapter consists of three points. The first section presents the fiscal significance and role of VAT in EU countries. The subject of the second point is the characteristics of the VAT gap in EU countries and an attempt to demonstrate the impact of the COVID-19 pandemic on its amount, while the third point presents estimates of the VAT gap for Poland in 2021 and indicates the implemented initiatives that contributed to its significant reduction. Findings: The National Revenue Administration (KAS) successfully uses the opportunities created by the development of the digital economy in order to improve its functioning. The period of a very strong decrease in the VAT gap in Poland occurred in 2016 and 2017. Poland approached the EU average in terms of this size. During this period, the Ministry of Finance introduced many legislative, systemic and organizational measures aimed at increasing the degree of fulfillment of VAT obligations. The sealing and streamlining solutions implemented at that time and in the following years proved to be resistant to the epidemic crisis, because even then – under the conditions of restrictions in the functioning of KAS – they allowed to maintain the downward trend of the VAT gap.
More...Keywords: logistics; supply chain; e-commerce; digitization; automation; sustainable development
Modern logistics is evolving rapidly and dynamically, accompanied by numerous challenges, which in the current paper we associate with changes in the supply chain, growth in e-commerce, activation and intensification in the use of digital tools, automation, the acceleration of transport processes and sustainable development. In the course of the research, each of the mentioned challenges is presented with the idea that the author will make his comment about its impact on logistics as a whole or in its individual dimensions and on specific functional areas.
More...Keywords: services; employment; tourism; labor management
The urgent need of highly qualified and numerous personnel starts in April every year at the seaside bars, restaurants and hotels. In order to achieve sustainability many employers are forced to hire staff with small or no working experience and provide the required training, motivation and additional reward during the touristic summer season. The aim of this research is to show the current problems and the challenges that the companies are facing when recruiting and to give some perspectives to solve these issues.
More...Keywords: oszustwa podatkowe;oszustwa VAT;znikający przedsiębiorca;broker;MTIC;karuzela podatkowa;wewnątrzwspólnotowa dostawa towarów;wewnątrzwspólnotowe nabycie towarów;uchylanie się od opodatkowania;podatnik;
Purpose: The purpose of the chapter is to present the subject of VAT fraud, with particular em-phasis on MTIC fraud, and to present the evolution of fraud over the years. Discussion of fraudpatterns, fraud participants, goods used in VAT fraud as well as tax fraud mechanisms will allowto understand both the changes that occur in VAT fraud and why VAT fraud is still a challenge forEU Member States.Design/methodology/approach: To achieve the purpose, the opinions of tax law experts, informationprovided by the Ministry of Finance and the National Revenue Administration, published documentsof the European Commission and organizations dealing with detecting and combating VAT fraudwere used. The chapter was also based on the case law of the Court of Justice of the European Union(CJEU) and national administrative courts.Findings: Based on the analysis, it can be concluded that VAT fraud, in particular MTIC fraud, stilloccurs and has a significant impact on the VAT gap. Criminals organizing VAT fraud modify boththe fraud schemes and the goods or the number of participants in the crime fraud. Knowledge aboutVAT fraud and its evolution is useful not only for the National Revenue Administration but also forhonest taxpayers who want to avoid being involved participating in a fraud.
More...Keywords: transportation; transport; The Logistics Performance Index (LPI); goods
Economic development and the efficiency of trade processes are extremely dependent on the transportation of goods. This determines the main purpose of this report, namely – a brief overview of the characteristics and specifics of transport services in Bulgaria. Emphasis is placed on the main types of transport that are used for freight transport in our country. The Logistics Performance Index (LPI) for our country is visible. The consequences of global problems on transport services in Bulgaria have been analyzed, and conclusions and reviews have been made.
More...Keywords: assortment; product category; category management; value creation models
Product category management has taken new directions over the years based on increased competition and changes in consumer habits. This is a process that is not only focused on increasing the company's sales. The product category management process is a consumer-focused process with a collaborative, data- and fact-based approach that is always structured and permanent. Building strong product categories would not be possible without the involvement of partners and suppliers. There is no specific winner with value creation models, by solving common and individual problems, organizations create value for their stakeholders to grow and sustain their business.
More...Keywords: pricing; digitalization; pricing models; B2b markets; technologies
Pricing is becoming a core element of modern business models in the era of digitalization. Technological advances and high levels of investment in B2B pricing systems provide unexplored opportunities for analysis and management of the price portfolio in a marketing context. New pricing models along with innovative production technologies and products can be a competitive advantage factor for B2B companies. They can capture vital value while turning digital pricing transformation into a profit-generating reality, and at the same time, to quickly and sustainably create value. Pricing is a complex and dynamic process, and companies that are capable of implementing effective pricing models, are well positioned to succeed in today's highly competitive and dynamic market.
More...Keywords: added value; trade; commercial enterprises; human resources
This report examines the change in added value, by taking into consideration factor costs in trade. It directly affects the change in the gross domestic product of the country. This report also analyzes the quantitative influence of the composition and its structure in commercial enterprises, according to the number of their employees. The things determined are as follows: the average level of added value in trade, the influence of its individual levels and the structure of sales, and the influence of human resources on the added value in trade. Comparative analysis, index analysis method and index factor analysis are applied. The time period of the study is 2018-2021.
More...Keywords: digitalization; public sector; Hungary; qualification
In this study, the latest digitalization trends in the public sector are examined, focusing on Hungary as a European Union member state. The findings reveal how people in Hungary use and evaluate the importance of e-administration services, emphasizing the relationship between education and the usage of public digital services. The usage frequency of the different types of e-governmental services is also demonstrated. The results are based on a questionnaire designed by the authors and answered by 200 Hungarian residents in 2021 and 2022. The findings do not support the basic general assumptions in every case, particularly with the connection between education and the usage of public digital services.
More...Keywords: digitalization; humanization; economics; commerce; key competences; cognitive skills
The report presents major issues related to the education in the field of economics and commerce. In today's highly dynamic, competitive and uncertain environment, universities are faced with a responsible and difficult task – to educate. Humanization is an integral part of education, and digitalization is currently the accelerator of most innovations in it. In this context, there are many challenges related to the formation of knowledge and skills mainly cognitive, including digital and socio-behavioral, necessary for personal realization.
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