Keywords: wealth; public wealth; welfare; human capital; market; public sector; externalities
The article analysis of alternative the theory of public wealth, presents explaining the nature, conditions of formations of the public wealth, welfare and externalities.
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Keywords: word-formation; ethnonyms; names of inhabitants; Middle Bulgarian language
The article is focused on the word-formation of ethnonyms and names of inhabitants in the Four Gospels of Tsar Ivan Alexander from 14th century. From methodological aspect the analysis in the work is based on the theoretical postulates of the Czech linguist M. Dokulil (1962). They were applied for the first time in Bulgaria by Ivan Kochev when working with dialectal material in 1971. The conclusions of the word-formation analysis refers to the place and the volume of each of word-formation types and to the competition between the suffixes.
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Keywords: Old Bulgarian; Old Church Slavonic; Slavic; Lectionary; Menaeon
The article deals with two Slavic parchment fragments from the library of Zographou monastery on the Holy Mountain Athos. Here are established their content and their orthographical and linguistic features. The first one (Zogr. 282) is a Serbian lectionary from the XIII c., the second one (Zogr. 285) is a Bulgarian festal menaeon from the first half of the XIV c.
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Keywords: happiness; satisfaction; Covid-19; social life; health status
The report is a sociological analysis of the impact of Covid-19 on the happiness of Bulgarians. It is developed on the basis of data from the 10th wave of the European Social Survey (ESS), conducted in Bulgaria in the period June September 2021. Three indicators have been studied - life satisfaction, social life and health status. The thesis that for nearly half of the Bulgarians the happiness is “a captive” of the pandemic has been proven.
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Keywords: advertising agency; intellectual property rights; advertising industry
There are three most popular business models companies in the advertising industry use, such as commission compensation model, fee-based compensation model and the model for generating income from industrial property rights. The last one is imposed along with the entry of new technologies into the media and advertising market, posing significant challenges in the field of management and transfer of intellectual property by advertising agencies. They face legal and other related paradigms that they must deal with alongside their core creative activity. The research aims to define recommendations and new areas of research in this direction.
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Keywords: COVID-19; health risks; life insurance
COVID-19 has completely changed the economic environment by highlighting health and production risks. The pandemic has dramatically increased morbidity and mortality, slowed the development of capital markets, created conditions for inflationary pressures, reduced business activity and increased people’s anxiety. The pressure on insurers, such as crisis management institutions, is enormous. Many countries around the world find it justified and logical for insurance companies to expand their risk coverage and bear much of the economic loss. Some of them even believe that this can happen retroactively. Of course, such perceptions are detrimental and can lead to even greater market imbalances instead of having the desired stabilizing effect. In this situation it is wiser for insurers to be moderately conservative than unreasonably innovative.The pandemic affected life insurers and related reinsurers much more. The reasons for this lie in the type of obligations they have to their clients, the structure of their assets and the regulations applied to them. The high mortality rates during COVID-19 led to an increased number of claims, which exacerbated the risk of insurance insolvency. In addition, the profitability of their investments shows a constant negative trend which hinders portfolio diversification. The increased investment risk will cause stricter measures by government agencies, incl. increased capital requirements for life insurers. Due to the presented arguments COVID-19 impacts on the life insurance market are being analyzed here.
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Keywords: standarts; green financing
Green finance is one of the many terms used to describe activities on the two-way interaction between the environment and financial investment. It has become increasingly known as an expression over the last decade for the reasons of many national green investment banks and all the growing green debt markets. Green finance is directly related to concepts such as climate finance and sustainable financing.
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Keywords: artificial intelligence; robotics; automation
The report sees artificial intelligence as a key technology. Digital transformation is a driving force in today's competitive market. But many businesses are finding that systems and technology do not allow them to adapt well to these changes. For this reason, they apply artificial intelligence using robots in the automation of business processes.
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Keywords: financial sector; leasing; consumption; COVID-19
The financial sector and the trade industry are experiencing an unprecedented change as a result of the economic consequences of the COVID-19 pandemic. It acts as a major constraint on financial services, in particular leasing, as the need for services decreases significantly. Market dynamics and the implementation of a regulatory framework at European and national level in the form of a moratorium pose a serious challenge to both the industry itself and leasing consumers. As a result of the present study, proposals have been made for taking measures that could have a positive impact on the financial sector and related leasing companies.
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Keywords: cooperation; cluster system; strategy; supportive cluster policy; intervention cluster policy; concept; clustering; competitiveness; agro-industrial enterprises; public-private partnership
Cluster development is important with the specificity of the modern innovative economy as a factor in increasing the competitiveness of agriculture and the agro-industrial complex in general. In this regard, this article explains the development of proposals for the introduction of a cluster system in improving the competitiveness of agricultural products.
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Keywords: digitalization; smart technologies; public management; local government
The thesis claiming human progress is directly proportional to technological progress has become a paradigm in modern management. The knowledge of technologies, the degree we use them, the fields it is impossible not to use them, determine not only our quality of life, but also sometimes the possibility of its existence at all. Human potential can unfold on a scale unimaginable until now, thanks to the use of technology to work more efficiently, to connect us with our loved ones and friends, to have fun, to learn, to create. All this is happening in a twinkling of an eye, thanks to technology. That is why there is almost no area of human life they do not take an important place or are absolutely necessary. In this context, their importance is equally significant for public administration and local government.
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Keywords: General Directorate „Fire Safety and Protection of the Population“; hydrological hazards – floods; operational activities; readiness; ability
General Directorate „Fire Safety and Protection of the Population“ – Ministry of Interior is a national specialized structure of the Ministry of Interior for ensuring fire safety, rescue and protection in case of disasters under the terms and conditions of the Ministry of Interior and the Disaster Protection Act.
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Keywords: motivation; education; accounting; finance; auditing
The purpose of this study is to explore the influence of various motivational factors among students regarding their choice to study in the field of accounting, corporate finance and auditing. A survey was conducted among students from the University of Economics – Varna. As a result of the research, it is formed as a main finding that the completed secondary economic education and the prestigious nature of the accounting profession have a very strong influence on the students‘ choice.
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Keywords: higher education; artificial intelligence; ethics; the role of the teacher
Artificial intelligence has experienced major developments in recent years and represents an emerging technology that will revolutionize the ways in which human beings live. This technology is already being introduced in the field of higher education, although many teachers are unaware of its scope and above all, of what it consists of.
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Keywords: accountant education; Uniform System of Accounts for the Lodging Industry; USALI
In order to achieve compliance between the accounting education and today’s requirements of enterprises from different sectors of the economy, including the hospitality industry, it is vital to have a thorough study and analysis of the knowledge, skills and competences of the accounting specialists in the field, which are vital for the business in order to better the education in the field of accounting.
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Keywords: administrative agreement; public law; contractual relations; administrative law
The principle of market economy affects not only the private but also the public sector. Contractual relations are manifested in Bulgarian administrative law through the administrative agreement. Complications and contradictions related to their implementation along with some specifics are observed both in rulemaking and jurisprudence.
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Keywords: trekking; tourism; altitude; heart rate; high mountain
The study was conducted in the natural environment of the high mountain and with real clients using high-altitude trekking services. The research is aimed at highlighting some characteristics of consumers in this tourism branch. In the analyzed results, a high degree of physical strain was revealed, expressed by the HRmax and HRavg, which suggests that preliminary physical training should be done prior to a planned high-altitude hike. The equal distribution of users by gender and the wide age range of participants confirm the author's preliminary assumption that the service is suitable for a wide age range. 184 The participants' subjective perception of low stress levels was due to the high degree of satisfaction expressed by them. Practical consequences. The data obtained in the course of this study can help providers of this type of service optimize its organization, choose the right target group of users and ensure better security during its implementation.
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Keywords: survey; football; coaches; integrated; isolated
The aim of the present study is to investigate the conception of football specialists regarding the problem of using an isolated and integrated approach in the training of football players of all ages. The opinions of a total of 183 Bulgarian football coaches were included in a survey. The results show that 63.4% of the respondents share the opinion of the stronger training impact on football players when applying an integrated approach to training. 48.9% of the 227 surveyed football coaches choose the integrated approach over the isolated one because of conditions that are close to the football game and its specific situations. From the research carried out, we found that a clear distinction must be made between an integrated and an isolated approach to player training in order to maximize the impact of funds on players at all levels of football, regardless of player status.
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Keywords: pignoris capio; Roman public law
The history of pignoris capio is really long. This institution was already known in archaic period in customary law and during the Republic it was used by magistrates with the imperium in case of their orders neglect, insult to their person, non execution of public duties of the lower magistrates, refusal of roman citizens to enlist in the army or if any threat for public interests took place. Initially pignoris capio had extrajudicial nature and resembled arbitrariness and self-help. But with the lapse of time institution of pignoris capio became ordered and got clear juridical borders, so it was used both in private and public law. The institution was used by the roman magistrates along with imposing of fine and it consisted of seizure of pledge as mean of compulsion, which seized property in certain cases could be even destroyed.
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