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Publisher: Университет за национално и световно стопанство (УНСС)

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Accounting and Digitalization
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Accounting and Digitalization

Счетоводство и дигитализация

Author(s): / Language(s): Bulgarian

Keywords: accounting; digitalization; online environment; electronic state exam

The collection of scientific reports "Accounting and digitization" was issued with funds under the project NP-4-2020 "Research of the possibilities for applying an electronic state examination for the specialty "Accounting and Control", Bachelor's Degree, distance learning, organized by the departments "Accounting and Analysis" and "Financial Control" of the University of National and World Economy, Sofia, Bulgaria. The collection of scientific reports contains two parts – part one Plenary reports and part two Reports of the participants in the round table. The plenary reports are presented at the round table held on 14 December 2020 in the Large Conference Hall of the University of National and World Economy and online in the Teams platform.

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Management of Project Teams in a Multicultural Environment: Formation of Multicultural Competences
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Management of Project Teams in a Multicultural Environment: Formation of Multicultural Competences

Управление на проектни екипи в мултикултурна среда: формиране на мултикултурни компетенции

Author(s): Matilda Alexandrova,Kiril Dimitrov,Boryana Bogoeva,Nadya Marinova Penova / Language(s): Bulgarian

Keywords: project culture; project team management; multicultural environment; Bulgaria

In conditions of enhancing globalization and multicultural business environment the successful management of project teams seems to be a significant factor for increasing the effectiveness of the projects executed at local, national, and international level. This thesis facilitates the formulation of the main goal of the study, namely, to identify and justify the factors, characteristics, and perspectives of the management pf project teams in multicultural environment in Bulgarian organizations. On this basis, a competence model for effective operation in such an environment of project managers and project team members is developed. The object of this study is the management of project teams operating in a multicultural environment. The subject of the study are the major factors, characteristics, and perspectives of the management of project teams performed in specific multicultural conditions. On the basis of executed research activities, results have been achieved in the following main areas: (1) Cultural aspects impact, including the national cultural environment, on project management and project teams management has been explored. Different models, study approaches, and measures have been assessed in respect of the cultural influences on project management of the formation of project culture. (2) Research approaches and methods implemented in the international scientific literature for empirical studies of various aspects of project teams management operating in multicultural environment are systemized. (3) Empirical research instruments are developed and a questionnaire survey is conducted, focused on the effectiveness of project teams operating in specific conditions of multicultural environment. Utilizing the empirical data from the survey, practices of formation and operation of project teams in such conditions have been explored. On the basis of the survey results practical directions are outlined towards the enhancement of the management of project teams in a multicultural environment.

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TRENDS AND STRATEGIES FOR ECONOMIC AND PUBLIC SYSTEM REBUILDING AFTER THE COVID-19 PANDEMIC
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TRENDS AND STRATEGIES FOR ECONOMIC AND PUBLIC SYSTEM REBUILDING AFTER THE COVID-19 PANDEMIC

ТЕНДЕНЦИИ И СТРАТЕГИИ ЗА ВЪЗСТАНОВЯВАНЕ НА ИКОНОМИЧЕСКАТА И ОБЩЕСТВЕНАТА СИСТЕМА СЛЕД ПАНДЕМИЯТА ОТ COVID-19

Author(s): Lyudmila Prigoda,Zoran Čekerevac,Mina Angelova,Daniela Pastarmadzhieva,Daniela Todorova,Krasimir Krastanov,Nina Gergova,Ilina Nacheva,Antoaneta Hristova,Desislava Dineva,Tsvetelina Panchelieva,Diana Bakalova,Valentina Dolmova,Ilina Nacheva,Iliya Gatovski,Georgi Dimitrov,Elitsa Hristova,Irina Yaneva-Damianova,Andrey Simeonov,Kiril Desev,Dragomir Genov,Penyo Georgiev,Borislav Arnaudov,Daniel Yordanov,Violeta Mutafchieva,Tashko Minkov,Christina Nikolova,Veronika Garkova,Dina Tzonevska,Galina Mratskova,Dimo Zhelev,Kadifka Asanova Borizanova,Nikolay Nikolov,Dilyana Tyufekchieva Hristova,Maria Brestnichka,Ivaylo Tsolov,Mariana Ianeva,Ralitsa Georgieva,Tihomir Draganov,Maria Vodenicharova,Nickolay Tsonev,Svetoslav Kaleychev,Nikola Gaydarov,Petko Truhchev,Adalbert Milanov,Daniela Ventsislavova Georgieva,Vesela Dimitrova,Teodorina Turlakova,Gergana Slavova,Svetoslav Spasov / Language(s): English,Bulgarian

Keywords: Sustainable development; Recovery policies; Trends and recovery strategies after the COVID-19 pandemic; Economic and social systems; Social challenges

The Conference Proceedings contain papers presented at the International Scientific Conference on: "TRENDS AND STRATEGIES FOR THE RECOVERY OF THE ECONOMIC AND SOCIAL SYSTEM AFTER THE COVID-19 PANDEMIC". It has been held during the period 15-17 March 2023 within the project "ASSESSMENT OF ECONOMIC, SOCIAL AND FINANCIAL IMPLICATIONS OF THE COVID-19 PANDEMIC ON THE TRANSPORT SECTOR AND MEASURES FOR RECOVERY", funded by the Scientific Research Fund of the Ministry of Education and Science under the Contract No. INI - KP-06-DK2/4 of 30.03.2021. The project has being implemented by a team from the Department of Transport and Energy Economics at the UNWE. The scientific forum brought together scientists from the social sciences, with the primary objective of identifying and discussing options for early management of crises arising from pandemics and strategies for post-crisis recovery. Thirty-three papers were presented during the Forum. Conference participants also held a roundtable discussion on "Issues of Sustainable Development and Economic and Societal Recovery from the COVID-19 Pandemic". The International Scientific Conference was attended by scientists and researchers from 10 different scientific organisations, including the University of National and World Economy, University of Plovdiv "Paisii Hilendarski", Todor Kableshkov University of Transport, MB University in Belgrade, Serbia, Institute for Population and Human Studies at the Bulgarian Academy of Sciences, University of Food Technologies - Plovdiv, Institute of Psychology - Ministry of Interior, Thracian University - Stara Zagora, International Higher Business School, University of Economics - Varna, the Higher School of Insurance and Finance, Institute of Ethnology and Folklore Studies with Ethnographic Museum at the Bulgarian Academy of Sciences.

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Analysis and assessment of the concentration of higher schools at regional level and opportunities for their optimization
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Analysis and assessment of the concentration of higher schools at regional level and opportunities for their optimization

Анализ и оценка на съсредоточието на висшите училища на регионално ниво и възможностите за тяхната оптимизация

Author(s): Nikolay Tsonkov,Simeon Zhelev,Daniela Todorova,Nadia Mironova,Kamen Petrov,Tsvetelina Berberova-Valcheva / Language(s): Bulgarian

Keywords: higher schools; economy, regions' spatial development; regions' smart specialization; universities' territorial location

The development of the educational structure of the Bulgarian state is an important and fundamental process, which to a large extent embodies the pace of socio-economic development of the country and our place in the modern world. Experience shows that the search for opportunities to form a balanced territorial system of higher education can be a decisive factor in supporting the process of transformation of the national economy into a green economy. This will also provide more opportunities for Bulgarian higher education, which is subject to the natural competition caused by the competitiveness of the European education space and, on the other hand, the emerging demographic crisis in the country. The major purpose of the study is - to evaluate and analyze the co-location of higher education institutions at the regional level and the possibilities for their optimization". The study is structured in six parts - introduction; methodological framework and theoretical approaches to higher education in Bulgaria; university education in the Bulgarian state in the context of the European educational area; results of research conducted on the labour market and business needs; in-demand specialists in municipalities; analysis of digital platforms for labour supply and demand; summaries and conclusions; and conclusion. The authors draw several conclusions and findings in more concrete terms: Higher schools in this country must work hard to meet funding and regulatory criteria. In parallel, they need to strengthen their market position in the provision of educational services. In the Bulgarian version, a pattern of concentration is visible, which is accompanied by the institutional strategy of situating education in a few main centres. A structural determinant or factor in achieving a higher standard of living for the population and an educated environment is the role of the education system, and in particular the generation of human capital through the presence of a higher education institution in the territory concerned. Attractiveness is increased as a result of the strategic partnership between state, higher schools and business, which sets the basic foundation for innovation and hence attracting investment. In this case, the goal of the strategic partnership is to promote and implement new technologies in production and management, thus preparing the professional community for the new type of innovation economy.

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Scientific conference "Legal, economic and historical aspects of the state regulation on the Business Activity"
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Scientific conference "Legal, economic and historical aspects of the state regulation on the Business Activity"

Научна конференция "Юридически, икономически и исторически аспекти на държавното регулиране върху стопанската дейност"

Author(s): / Language(s): Bulgarian

Keywords: Conference; Faculty of Law UNWE; State Regulation; Business Activity; History and Theory of Law; Development of the Private Law; International and EU Law; Public and Criminal Law

The collection contains reports presented at scientific conference "Legal, economic and historical aspects of the state regulation on the business activity", organized on the occasion of the 90th anniversary of the birth of Prof. Dr. Filip Rachev. The conference was held on June 23, 2022 in the conference halls of the university in parallel modules. Scientists, practitioners, doctoral students and students participated, a total of over 40 people in five scientific fields: Private law aspects of the regulation of the business activity; Public law aspects of the regulation of the business activity; Criminal law aspects of the regulation of the business activity; Problems of the international law and the EU law in the field of the regulation of the business activity; Economic and historical aspects of state regulation of the business activity.

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The energy transformation in Bulgaria in the context of REPowerEU plan
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The energy transformation in Bulgaria in the context of REPowerEU plan

Eнергийната трансформация в Bългария в контекста на плана RepowerEU

Author(s): Tatiana Houbenova-Delisivkova,Yana Palyova,Zhelyaz Enev,Plamen Dimitrov,Ivan Hinovski,Anton Ivanov,Evelin Videnov,Aleksandar Vodenicharov,Silviya Nikolova / Language(s): Bulgarian

Keywords: REPowerEU; decarbonization; energy transformation; power

Responding to the difficulties and disruptions in the global energy market caused by the Russian invasion of Ukraine, the European Commission has presented a plan REPowerEU focused on the following priorities: Energy savings, sustainable power generation and diversifying energy supplies. The scope of these topics brings together representatives from the research, business, and public structures within the scientific forum "Energy transformation in Bulgaria in the context of the REPowerEU plan" held on 27.02.2023 at the UNWE.

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Increasing the Economic and Social Effectiveness of Passenger Railway Freights through the Incorporation of New Railway Rolling Stock
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Increasing the Economic and Social Effectiveness of Passenger Railway Freights through the Incorporation of New Railway Rolling Stock

Повишаване на икономическата и социална ефективност на пътническите железопътни превози чрез внедряване на нов подвижен състав

Author(s): Borislav Arnaudov,Tashko Minkov,Iliya Gatovski,Blagovest Blagoev / Language(s): Bulgarian

Keywords: passenger railway transport; effectiveness; profitability; quality of transport services; new rolling stock; railway infrastructure

Railway transport is the backbone of all long-distance mobility networks that provide regional, interurban and international services in every country. Over the last 20 years, as a result of the rapid development of high-speed railway freights, the demand for passenger railway transport has increased in Europe, more specifically in Germany, France, Spain and Italy. This trend is expected to manifest in Eastern European countries as well, including Bulgaria. This new understanding of the significance of public transport, combined with the fact that railways are the safest, most secure, most energy efficient, and most environmentally friendly means of transportation, determines its future role in passenger mobility in Europe. Bulgaria's railway network holds a strategic place in the European railway system, as the majority of it also falls within the scope of the Trans-European Transport Network. In that regard, the development of the railway sector in Bulgaria should create the necessary conditions for the economic and social development of the country, provide effective, safe and sustainable transport, and assist the balanced regional development. This monographic work presents a new approach for changing the attitudes consumers have in regards to using railway transport. As such, the primary factors that have the most influence on people's choice to use passenger railway transport have been analyzed. The guidelines and recommendations in the study can be implemented in the organization of train traffic by interested parties, namely the Ministry of Transport and Communications (MTC), the National Railway Infrastructure Company (NRIC) and Bulgarian State Railways (BSR). Their practical realization will increase the quality of the provided services, which in turn will improve the social and economic effectiveness of the national carrier.

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Opportunities for application of modern management accounting models
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Opportunities for application of modern management accounting models

Възможности за приложение на съвременни управленски счетоводни модели

Author(s): Teodora Roupska,James Jolovski,Kalina Kavaldzhieva,Yavor Bashev / Language(s): Bulgarian

Keywords: modern management accounting models; strategic management accounting; theory of constraints; budgeting practice; innovations in budgeting; healthcare costing; digital documents; digitization

The collective monograph examines individual opportunities for the application of modern management accounting models. It is structured in 8 chapters. Chapter One examines strategic management accounting. Chapter two is devoted to the contemporary management accounting aspects of suppliers and customers of the enterprise. The third chapter presents the theory of constraints as a modern concept of enterprise management and information support for its application. The fourth chapter examines theoretical and methodological aspects of the modern development of budget practice. Chapter five explores the possibilities of integrating innovation in budgeting as a basic management accounting model. Chapter six presents the application of a modern management accounting model in the healthcare sector. Chapter Seven analyses social value and tolerability because of the cost of the health services offered. Chapter Eight explores digital documents and digitization from an internal control perspective.

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Intellectual property in the publishing business
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Intellectual property in the publishing business

Интелектуалната собственост в издателския бизнес

Author(s): Maria Markova / Language(s): Bulgarian

Keywords: publishing business; publishing products; intellectual property

The subject of consideration in the book “Intellectual property in the publishing business” is a disclosure of the publishing business as a creative industry and the publishing products like books, magazines and others as intellectual property objects. The consideration of these topics in the context of the interrelationship "publishing business - intellectual property" is based on a complex, historical and systematic approach, emphasizing the significant and useful concepts, interrelationships and decisions in the economic and legal aspects of international and Bulgarian business, author’s experience and up-to-date solutions.The modern publishing business, characterized by dynamism and digital nature, the modern printed book market, characterized by a variety of forms and saturation, the modern consumer, characterized by awareness and digit culture, function in a new business environment and with new requirements for the publishing business. The participants in the publishing business, the life cycle of the publishing business as a process and as products are changing. The publishing business is being modified, shortened, information about prices, quality and manufacturers is available through multiple communication channels. The publishing business is a creative industry, regardless of the participation of a number of technical and executive processes and personnel. It creates a result - a printed work, which is subject to the intellectual property rights that provides protection for creative products. The publishing business is a creative industry with participants, markets and users, classic and modern forms of realization; The publishing sector is one of the largest cultural industries in Europe, with a total market value estimated at €36-38 billion. The entire value chain (including authors, booksellers, printers, designers, etc.) is estimated to employ more than half a million people according to the 2018 European Federation of publishers report. With more than 500,000 titles published annually, the European book sector is extremely rich and diverse. The products of the publishing business are many and varied, each of them is a complex intellectual product with identifiable intellectual property in it. The products of the publishing business are artistic property as objects of protection according to the copyrights law with exclusieve rights of authors or other copyright holders with economic realization of their rights. The products of the publishing business in their individual elements may be object of protection as an industrial design, as trade mark or other objects of intellectual property. In parallel, other objects of intellectual property are also present in the publishing business: industrial design, trademark, know-how. The forms of economic realization of the products of the publishing business are many and different: through a publishing contract, licenses, sponsorship, patronage, advertising. Special attention is paid to the forms of academic, free and legal use of the products of the publishing business. Special attention also is paid on the following aspacts in the publishibg business: Copyright and related right holders in the publishing business, authors and co-authors, compilers and publishers, economic relations between creators, publishers, editors and employers; the publisher as a participant in the process of creation and realization of printed works, economic realization of publishing products as an intellectual product, publishing contract; free and legal use of the products of the publishing business, nature and characteristics compensation, nature and characteristics of contracts for the creation, prining and use of publishing products, free licenses and academic use - nature, terms and rights; international conventions, Directives and other regulations in the field of publishing business as main principles, content and scope of protection; piracy and plagiarism in the publishing business as an essence and factors, forms in the Internet and other market segments, countering piracy and plagiarism in the publishing business. The book is intended for academics – lecturers, researchers and students, for professionals in the field of intellectual property and publishing business - experts, consultants, enterpreneurs and for everyone interested in this issue.The subject of consideration in the book “Intellectual property in the publishing business” is a disclosure of the publishing business as a creative industry and the publishing products like books, magazines and others as intellectual property objects. The consideration of these topics in the context of the interrelationship "publishing business - intellectual property" is based on a complex, historical and systematic approach, emphasizing the significant and useful concepts, interrelationships and decisions in the economic and legal aspects of international and Bulgarian business, author’s experience and up-to-date solutions. The modern publishing business, characterized by dynamism and digital nature, the modern printed book market, characterized by a variety of forms and saturation, the modern consumer, characterized by awareness and digit culture, function in a new business environment and with new requirements for the publishing business. The participants in the publishing business, the life cycle of the publishing business as a process and as products are changing. The publishing business is being modified, shortened, information about prices, quality and manufacturers is available through multiple communication channels. The publishing business is a creative industry, regardless of the participation of a number of technical and executive processes and personnel. It creates a result - a printed work, which is subject to the intellectual property rights that provides protection for creative products. The publishing business is a creative industry with participants, markets and users, classic and modern forms of realization; The publishing sector is one of the largest cultural industries in Europe, with a total market value estimated at €36-38 billion. The entire value chain (including authors, booksellers, printers, designers, etc.) is estimated to employ more than half a million people according to the 2018 European Federation of publishers report. With more than 500,000 titles published annually, the European book sector is extremely rich and diverse. The products of the publishing business are many and varied, each of them is a complex intellectual product with identifiable intellectual property in it. The products of the publishing business are artistic property as objects of protection according to the copyrights law with exclusieve rights of authors or other copyright holders with economic realization of their rights. The products of the publishing business in their individual elements may be object of protection as an industrial design, as trade mark or other objects of intellectual property. In parallel, other objects of intellectual property are also present in the publishing business: industrial design, trademark, know-how. The forms of economic realization of the products of the publishing business are many and different: through a publishing contract, licenses, sponsorship, patronage, advertising. Special attention is paid to the forms of academic, free and legal use of the products of the publishing business. Special attention also is paid on the following aspacts in the publishibg business: copyright and related right holders in the publishing business, authors and co-authors, compilers and publishers, economic relations between creators, publishers, editors and employers; the publisher as a participant in the process of creation and realization of printed works, economic realization of publishing products as an intellectual product, publishing contract; free and legal use of the products of the publishing business, nature and characteristics compensation, nature and characteristics of contracts for the creation, prining and use of publishing products, free licenses and academic use - nature, terms and rights; international conventions, Directives and other regulations in the field of publishing business as main principles, content and scope of protection; piracy and plagiarism in the publishing business as an essence and factors, forms in the Internet and other market segments, countering piracy and plagiarism in the publishing business. The book is intended for academics – lecturers, researchers and students, for professionals in the field of intellectual property and publishing business - experts, consultants, enterpreneurs and for everyone interested in this issue.

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The New Realities and Political Science
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The New Realities and Political Science

Новите реалности и политическата наука

Author(s): Georgi Yankov,Trendafil Atanasov Mitev,Maksim Mizov,Emil Denchev,Aleksandar Dimitrov,Ivan Stoychev Vinarov,Kamen Petrov,Maria Petrova,Todor Panajotov,Georgi Lyubenov Manolov,Simeon Asenov,Lachezar Antonov,Andrey Velchev,Iya Petkova-Gurbalova,Galin Durev,Nikola Avreyski,Blaga Blagoeva,Ani Arutyunyan,Petar G. Cholakov,Ivka Tsakova,Todor Kondarev,Elena Simeonova,Silvia Petrova,Nikolay Krastev,Daniela Pastarmadzhieva,Ivaylo Hristov,Vasil Gechev,Kalin Boyanov,Galya Mancheva,Yordan Stoyanov Doykov,Rada Kodzhabasheva,Stanislav Ivanov,Plamen Parushev,Hristiyana Nikolova,Maryana Zlatanova,Bozhidar Dzhidzhev,Evelin Popadiina,Hristina Dimitrova,Martin Srakmajiev,Mariyana Kuzmanska,Alexei Margoevski / Language(s): Bulgarian

Keywords: Political Science; Political Research; Politics; Democracy

This book includes reports from the Jubilee International Scientific Conference "The New Realities and Political Science", held on 30 October 2020 at the University of National and World Economy – Sofia (UNWE). The conference was organized on the occasion of the 30th anniversary of the scientific specialty and department "Political Science" at UNWE, financed by the UNWE R&D Fund under project NP-22/2020.

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Labor and social protection in the conditions of global public, economic and social changes
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Labor and social protection in the conditions of global public, economic and social changes

Трудът и социалната защита в условията на глобални обществени, икономически и социални промени

Author(s): / Language(s): Bulgarian

Keywords: labor; social protection; human resources management; insurance; social security

The collection includes reports from the jubilee scientific conference on the topic: "Labor and social protection in the conditions of global public, economic and social changes", held on 31.05.2023. The conference is organized on the occasion of the 50th anniversary of the "Human Resources and Social Protection" department, the 70th anniversary of the "Human Resources Economics" major and the 32nd anniversary of the "Insurance and Social Affairs" major. The main thematic directions of the reports presented at the conference are in the field of: labor market, industrial relations, human resources management, organizational behavior and corporate culture, health and safety working conditions, insurance, social security, corporate social liability etc.

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The Development and Sustainability Plan - Challenges for Higher Education and Science: Collection of Reports
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The Development and Sustainability Plan - Challenges for Higher Education and Science: Collection of Reports

Планът за развитие и устойчивост - предизвикателства пред Висшето образование и наука: Сборник с доклади

Author(s): / Language(s): Bulgarian

Keywords: economy; human resources; pandemic consequences; investment; higher education

This collection presents some of the topics discussed during the annual meeting of Association of Professors in Economics and Management in Industry (APEMI), covering important areas such as: the development of the 21st-century economy, pandemic consequences and post-pandemic business policies, the development of digital tools, innovations and investments, and human resources in business.

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Research papers from Doctoral Seminar №2. Research of Ph.D. students from the Department of Media and Public Communications at UNWE
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Research papers from Doctoral Seminar №2. Research of Ph.D. students from the Department of Media and Public Communications at UNWE

Сборник с доклади от докторантски семинар №2. Разработки на докторанти от катедра "Медии и обществени комуникации" - УНСС

Author(s): Georgi Ivailov Georgiev,Gergana Doncheva Yankov,Rosana Maneva,Sevar Ivanov,Simona Dimitrova,Simona Nanova / Language(s): Bulgarian

This book collects scientific papers and reports presented on the second edition of the doctoral seminar organized by the Department of Media and Public Communications at the University of National and World Economy (UNWE), Sofia, Bulgaria.

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Research papers from Doctoral Seminar №3. Research of Ph.D. students from the Department of Media and Public Communications - UNWE
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Research papers from Doctoral Seminar №3. Research of Ph.D. students from the Department of Media and Public Communications - UNWE

Сборник с доклади от докторантски семинар №3. Разработки на докторанти от катедра "Медии и обществени комуникации" - УНСС

Author(s): Boryana Raycheva-Danailova,Vasil Kalenderov,Gergana Doncheva Yankov,Lyuboslava Mitkova,Maria Konstantinova,Rosana Maneva,Simona Nanova / Language(s): Bulgarian

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Study of the Effects of the Entry into Force of the New International Financial Reporting Standards - 9 Financial Instruments and 17 Insurance Contracts on the Financial Stability and Liquidity of Insurers in Bulgaria
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Study of the Effects of the Entry into Force of the New International Financial Reporting Standards - 9 Financial Instruments and 17 Insurance Contracts on the Financial Stability and Liquidity of Insurers in Bulgaria

Изследване на ефектите от влизането в сила на новите международни стандарти за финансово отчитане - 9 финансови инструменти и 17 застрахователни договори върху финансовата стабилност и ликвидност на застрахователите в България

Author(s): Mariana Petrova Mihaylova,Atanaska Filipova-Slancheva,Nikolina Nikolova,Marionela Stoilkova,Velichka Velkova / Language(s): Bulgarian

Keywords: insurance companies; IFRS 17 Insurance Contracts; IFRS 9 Financial Instruments; accounting policies

The collective monograph "Study of the effects of the entry into force of the new international financial reporting standards – 9 Financial instruments and 17 Insurance contracts on the financial stability and liquidity of insurers in Bulgaria" is the result of a research project funded by the University of National and World Economy - Sofia, Bulgaria. The topic of the academic project is new for the research activity both for the UNWE-Sofia and for the professional community in the field of the insurance industry. The relevance of this topic stems from the adoption of International Financial Reporting Standard (IFRS) 9 Financial Instruments and IFRS 17 Insurance Contracts by the International Accounting Standards Board (IASB). The adoption of the new standards comes after many years of expert work, public discussion and approval of basic problem questions. The main objective of the monographic work is the definition of variability of the effects of the entry into force of the new IFRS 9 Financial Instruments and IFRS 17 Insurance Contracts for insurers in Bulgaria and the potential risks for their financial stability and solvency, respectively liquidity. Subject of the study is the applicable accounting legislation, including IFRS, the applicable legislation in the field of insurance, the practices of the leading insurers in Bulgaria, the applicable regulatory requirements, the results of the reviews of the insurers' balance sheets. The applied methodology includes various approaches, such as systemic, historical, structural and legislative, so that, based on observation, comparative, static and dynamic analysis, the objectives of the project can be achieved. These methods were also applied to the reviewed literature, the statistical information used, the empirical research carried out, the author's opinions, conclusions and results. The main scientific results can be summarized in the following several areas: researched are the new principles, approaches and resulting methodologies and models for accounting recognition, evaluation and presentation of financial assets and insurance contracts; studied are the amendments in the insurance regulatory framework at the EU level and, respectively, at Bulgarian level resulting from the requirements of the new IFRS applicable to insurers; presented are the adaptation possibilities and the new accounting policies development of insurers for the initial application of IFRS 9 Financial Instruments and IFRS 17 Insurance Contracts; seven scientific articles and reports on the topic of scientific research have been published.

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Proclaimed Firm Culture in the Virtual Realm - Tendencies and Challenges
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Proclaimed Firm Culture in the Virtual Realm - Tendencies and Challenges

Прокламираната фирмена култура във виртуалното пространство – тенденции и предизвикателства

Author(s): Kiril Dimitrov,Ivaylo B. Ivanov,Marin Geshkov / Language(s): Bulgarian

Keywords: Corporate culture; organizational culture; firm culture; proclaimed culture; professed culture; publicized culture; official culture; strategic management

The turbulent development of the economic and social phenomena, objects and relationships that took place during the last decade of the twentieth and first two decades of the twenty-first century outlined several problem areas in the management of the prosperous companies all over the world. The array of the most famous problem areas includes the use of quantitative methods, management by objectives, total quality management, the idea of "the perfect company", the implementation of strategic management, anti-crisis management, and corporate culture, in which basic assumptions and shared values of personnel members are the foundation of corporate existence and the key to establishing and maintaining a healthy balance of interests among the various stakeholders. Over the same period, these overlapping areas became a kind of "growth catalysts" for successful business organizations, and they were passing through the world as waves of managerial fashion, the movements of which varied from west to east and from north to south, although the contributions of the East and the South (Japan, "the Asian Tigers" and "the World Factory" - China) cannot be underestimated either. For many reasons and for great regret these waves reached to Bulgaria with a long delay and weakened power. The research question about design and disclosure of professed firm culture in the virtual realm within the member companies of eight local employers' organizations is posed in this monography, especially given the widespread penetration of information technologies in the business world and the presence of foreign "players" on Bulgarian market in various forms due to globalization. In this way, the current trends in description and presentation of the specific official firm culture are delineated by the founders of the respective business (and/or later changed by the organizational leaders of the existing company) in the context of cultural diversity in the implementation of the strategic management at organizational level, the functioning of the relationship "culture - strategy", the peculiarities of organizational realizations at different cultural levels and other factors. At the same time, the main approaches and challenges to the creation and disclosure of the most widely used elements of professed firm culture are presented, and reasonable advice is given to managers in business organizations. The monograph can be useful not only for university students, but also for managers and practitioners regardless of the economic sector, where they contribute or the life cycle of the respective companies in a case that cultural interventions are aimed at solving (resolving, absolving) business-related organizational problems.

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Legal Regime of the Protected Natural Areas (Scientific-Practical Analysis)
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Legal Regime of the Protected Natural Areas (Scientific-Practical Analysis)

Правен режим на защитените природни територии (научно-практически анализ)

Author(s): Georgi Penchev,Nadezhda Hristova / Language(s): Bulgarian

Keywords: Protected Natural Areas; Scientific-Practical Analysis; Legal Regime

This monograph is dedicated to the legal regime of the protected natural areas under Bulgarian legislation, European Union’s law and the international environmental law. Object of research is the public relations connected with the protection of these areas. Subject of research is the legal regime of the protected natural areas in the Republic of Bulgaria in the light of its regular membership in the European Union and participation in international agreements in this field. The main aim of this research is clarification of the legal essence and characteristic features of the protected natural areas under Bulgarian, European and international environmental law. In addition this research aims to contribute to further scientific discussion and more comprehensive analysis of the issues under consideration. The main methods of research are historical law and comparative law.

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The Membership of Bulgaria in the European Union: Fifteen Years Later: Twenty-First Scientific Conference
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The Membership of Bulgaria in the European Union: Fifteen Years Later: Twenty-First Scientific Conference

The Membership of Bulgaria in the European Union: Fifteen Years Later: Twenty-First Scientific Conference

Author(s): / Language(s): English

Keywords: European Union; Bulgaria; EU Policy; International Economics; Innovations; International trade; Sustainability; Energy; Marketing; Business

On two consecutive days, on 6th and 7th October 2022, the 21st international scientific conference was held, organized by the Department of "International Economic Relations and Business" at the University of National and World Economy. It was dedicated to the 70th anniversary of the International Economic Relations and Business Department and was under the patronage of the Rector of UNWE, Prof. Dr. Dimitar Dimitrov. Traditionally, it was dedicated to topics related to Bulgaria's membership in the European Union, but also a wide range of other issues were discussed such as politics, economy, sustainable development, decarbonization, trade, marketing, innovation, technology, etc.

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The Membership of Bulgaria in the European Union: Fifteen Years Later: Twenty-First Scientific Conference
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The Membership of Bulgaria in the European Union: Fifteen Years Later: Twenty-First Scientific Conference

Членството на България в Европейския съюз: Петнадесет години по-късно: Двадесет и първа научна конференция

Author(s): / Language(s): Bulgarian

Keywords: European Union; Bulgaria; EU Policy; International Economics; Innovations; International trade; Sustainability; Energy; Marketing; Business

On two consecutive days, on 6th and 7th October 2022, the 21st international scientific conference was held, organized by the Department of "International Economic Relations and Business" at the University of National and World Economy. It was dedicated to the 70th anniversary of the International Economic Relations and Business Department and was under the patronage of the Rector of UNWE, Prof. Dr. Dimitar Dimitrov. Traditionally, it was dedicated to topics related to Bulgaria's membership in the European Union, but also a wide range of other issues were discussed such as politics, economy, sustainable development, decarbonization, trade, marketing, innovation, technology, etc.

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Doctoral Readings 9: Innovation laboratory
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Doctoral Readings 9: Innovation laboratory

Докторантски четения 9: Лаборатория за иновации

Author(s): / Language(s): Bulgarian

Keywords: public policies; communications management; citizens and state power; anti-corruption

The Doctoral Readings series is an edition of the Department of Public Administration at the University of National and World Economy (UNWE), which was launched in 2014 in parallel with the annual Autumn Academy. It is a forum for the presentation of the scientific research not only of students studying at the Department of Public Administration, but also at other departments of the UNWE, as well as at different universities in the country. The Doctoral Readings 9: Innovation Lab presents the work of PhD students and postdocs in several fields. Issues of the management of communications between citizens and central government are examined, as well as their implementation in crisis situations; new elements in the implementation of ex post impact evaluation and in the subsidization of political parties by the state are discussed. Changes to anti-corruption and data protection legislation are analysed. Special topics are the social aspects of terrorism and women in the labour market.

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