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Състояние на ERP обучението в счетоводното образование в българските висши училища

Author(s): Iliyan Dimitrov / Language(s): Bulgarian / Issue: 03/2018

In contemporary's conditions, there is an urgent need for a thorough learning of ERP systems and the provision of skills that are needful to student’s professional realization. Authors from different universities around the world have studied the state of ERP systems curricula and their educational and practical relevance in various aspects. There aren’t numerous publications that investigate the relationship between ERP systems and accounting education. The article aims to study the state of ERP learning in accounting education in Bulgarian universities to outline the development and improvement opportunities. The indispensability by ERP skills has been identified for modern accountants. Well-wishing suggestions have been made to update and expand the accounting students' education concerning ERP systems. An attempt has been made to determine the stage in ERP education maturity model in accounting majors in Bulgarian universities and some recommendations have been given.

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СЪСТОЯНИЕ НА БАНКОВИЯ КРЕДИТЕН ПАЗАР В БЪЛГАРИЯ

Author(s): Trajan Iosifov / Language(s): Bulgarian / Issue: 3/2019

While not all domestic businesses are growth-oriented, at some stage of their development they need capital to improve their competitiveness and adaptability to changes of their business environment. The access to affordable bank loans is crucial for the development of many Bulgarian businesses, which face increasing external and internal competition. This is due to the fact that there are virtually no alternative sources of financing in our country. The present study aims to present an analysis of the credit market in the country in view of the key importance of bank monetary resource, which is a major factor for strengthening the competitive potential of Bulgarian enterprises. The article presents an analysis of the domestic bank loan market in terms of the key importance of banks’ financial resource, which is a major factor for raising the competitiveness of the Bulgarian enterprises. Keywords: bank financing, credit market, economic development.

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СЪСТОЯНИЕ НА ВИНОПРОИЗВОДСТВОТО И ТЪРГОВИЯТА С ВИНО В БЪЛГАРИЯ

Author(s): Angelina Peycheva / Language(s): Bulgarian / Publication Year: 0

Bulgaria, as a wine producer, has always occupied a significant place on the world wine map. The top positions in the volume of production and exports in the 1970s and 1980s, and now the numerous medals from world competitions and exhibitions in recent years, reveal the enormous potential of the Bulgarian wine sector. On the other hand, economic data shows a significant drop in both the volume of wine produced and the volume of exported quantities. This report aims, through a brief quantitative and qualitative characterization of the wines produced in our country, to reveal the current state of wine production in Bulgaria and by affecting the levels of trade on the international and local market, to identify important key factors for future better results of the wine sector.

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СЪСТОЯНИЕ НА ВЪТРЕШНИЯ КОНТРОЛ В ОБЩИНИТЕ ОТ РЕПУБЛИКА БЪЛГАРИЯ

Author(s): Georgi Ivanov,Diana Ivanova / Language(s): Bulgarian / Issue: 21/2014

The financial management and control systems (FMCS) of public sector organizations are a key element of their management in compliance with the provisions of the EU acquis communautaire and the legislation in force in our country. Their status is to a large extent indicative of the extent to which public resources and activities are managed in a lawful, transparent, efficient, effective and economical way. The aim of this study was to review the status of the existing FMCS by analyzing the empirical data from an independent external evaluation of these systems conducted by the National Audit Office of the Republic of Bulgaria. The authors argue that an assessment of the status of FMCS is indicative for the degree of their implementation and efficiency in public sector organizations and characteristic of the way first-tier budget disbursing entities control the spending of public resources. The results of the study show that the existing FMCS are not yet fully efficient and have not achieved the desired effect of their operation and certain components of these systems have to be upgraded.

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Състояние на вътрешния контрол в организациите от публичния сектор на Република България

Author(s): Diyana Ivanova / Language(s): Bulgarian / Issue: 04/2014

In the conditions of a global economic crisis, the need to protectpublic financial interests through effective, efficient, economical, legal andtransparent management of public resources has become a topical issue we have beenincreasingly aware of. The application of these fundamental principles in the practiceof public management is achieved by optimisation of the management responsibilitytowards an adequate and effective internal control. The present paper discusses issuesrelated to the need to control the management of public resources and in particular tothe role, the importance and the practical application of financial management andcontrol as a key mechanism in the management of public sector organizations in the Republic of Bulgaria.

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Състояние на електронното управление и дигиталните административни услуги в Република България

Author(s): Katia Kirilova,Alexander Naydenov / Language(s): Bulgarian / Issue: 2/2021

The present article focuses on the problems of e-government and digital administrative services on a European scale and in the Republic of Bulgaria in particular. This is a controversial topic, important for all economic and social processes. In the context of the evolving Covid-19 crisis, investing in new digital administrative services can bring added value and significantly improve services provided to citizens and businesses. The study focuses mainly on the state of e-government and digital administrative services at a European level and in Bulgaria in particular, as the analyzed data cover the period from 2003 to 2020. As a result, some conclusions are formulated and a course of searching for opportunities to expand the policies towards developing individual components and systems, part of the e-government, to develop and change the administrative services provided, and to increase the efficiency of the services in the public sector is outlined.

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Състояние на зеленото строителство

Author(s): Katya Antonova / Language(s): Bulgarian / Publication Year: 0

Activities, related to green building, have a different market presence. At the present moment, green building is an exception, rather than a norm, but it is starting to be a standard in countries around the world, as well as in our country. The author’s goal in this present report is to show the current state of the sustainable construction in some countries and to give recommendations for its promotion in Bulgaria.

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Състояние на изследванията на свети места, поклонничества и религиозен туризъм в България

Author(s): Margarita Karamihova / Language(s): Bulgarian / Issue: 1/2013

The article dwells on the contemporary state of art in holy shrines and pilgrimage studies. The author examines the main theoretical approaches developed by Bulgarian and Western academic traditions. She argues that the dominant western tradition is centered mainly on Catholic pilgrimages, therefore the widely accepted terminology cannot explain in an adequate way the events and processes related to Bulgarian (Balkan) pilgrimages. Several working hypotheses are offered.

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Състояние на икономическата наука в България

Author(s): Mitko Dimitrov / Language(s): Bulgarian / Issue: 4/2002

An overall picture of the contemporary condition of the economic science in Bulgaria is outlined, resulting from its internal changes during the last twelve years. The analysis is carried out in five main directions - redefinition of the subject, principal theoretic and methodological orientations, topical orientation and financing, social area and academic debate, and views on further development. The situation before 1989 is presented in brief in order to position and understand more clearly the problems and processes of development. Each separate direction is singled out in a way to ensure comparability between the different countries. The principal conclusion is that the economic science in Bulgaria has undergone sufficiently serious and profound changes in its subject matter and methodology of research and instruction in its connection with the world economic science, and in this number with the European economic science. This is a good prerequisite for a successful inclusion of the Bulgarian economists in the integrated space of the European research effort.

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СЪСТОЯНИЕ НА НЕДВИЖИМОТО КУЛТУРНО НАСЛЕДСТВО НА ГРАД ВАРНА

Author(s): Milena Ivanova / Language(s): Bulgarian / Publication Year: 0

Varna is a city with a significant number of sites of immovable cultural heritage. This is a resource that should be protected and managed rationally, in order to preserve the authentic appearance of the objects of immovable cultural heritage, preservation of the cultural history of Varna and the sustainable development of the city as a tourist center. The aim of the author is to present the state of the immovable cultural heritage of the city of Varna.

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Състояние на основни показатели за социална конвергенция в България

Author(s): Monika Moraliyska,Silvia Todorova-Petkova / Language(s): Bulgarian / Publication Year: 0

The purpose of this article is to examine Bulgaria’s social convergence in recent years – within the country and of the country compared to the EU. The paper’s tasks are to assess the current state of some basic social indicators and to analyze their performance both: by regions in Bulgaria and at national level compared to the European average. The methodology includes comparative, graphical and descriptive analysis based on statistical data. The main results are: an analysis of key indicators for social convergence in Bulgaria and a summary of EU’s recommendations for their improvement.

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СЪСТОЯНИЕ НА ПРИЛАГАНЕТО НА МАРКЕТИНГА НА ВЗАИМОВРЪЗКИТЕ В ТЪРГОВСКИТЕ ВЕРИГИ В БЪЛГАРИЯ: СРАВНИТЕЛЕН АНАЛИЗ НА ДВЕ ВЕРИГИ

Author(s): Lina Anastassova / Language(s): Bulgarian / Issue: 1/2015

The study discusses the implementation of relationship marketing in the retail chains in Bulgaria. At the beginning of the study the transition from transactional marketing to relationship marketing is represented as well as the indicators for analysis of the retailers’ marketing activities on the Bulgarian market: use of customer retention strategies and which types of strategies are implemented, use of CRM system and customer database, participation in partners network and establishment of long term relationships with suppliers. The main part of the study contains a comparative description between the relationship marketing practices of two chains: Piccadilly and Kaufland and conclusions about the strong and weak sides of their marketing practices.

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Състояние на производството и търговията с пшеница в България

Author(s): Nedka Ivanova,Milka Angelova,Nina Koteva,Georgi Kiosev / Language(s): Bulgarian / Issue: 3/2003

The grain-production and processing is a strategic and structure-determining sector of the economy of the country, insuring the food stability of the country. Presented are the results from the carried out study of the production and trade with wheat as part of the whole food chain grain – flour – bread. Analyzed is the state of the production, the domestic and foreign trade with wheat for the period 1990 – 2003, characterized with deep transformation of the agricultural production in the transition to market economy. Revealed are the tendencies in the development, problems and reasons, provoking them. Based on the analysis are presented generalized conclusions and directions for increasing the competitiveness and achieving a sustainable development of this important sector.

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СЪСТОЯНИЕ НА СЕКТОР ПЧЕЛАРСТВО В БЪЛГАРИЯ

Author(s): Anton Blagoev / Language(s): Bulgarian / Publication Year: 0

Bulgaria has long-standing traditions in the production of honey and bee products, which are a prerequisite for the varied and rich honey-growing vegetation in the Balkans, creating excellent conditions for the growing of bee families. The paper presents the development of beekeeping sector in the country by analyzing statistical data and own survey. On this base are outlined the trends and recommendations for the development of the sector. The purpose of this report is to review the status of beekeeping sector in Bulgaria and analyze the structures in it. On the basis of the analyzed information are proposed general conclusions and recommendations for the future development of the beekeeping sector.

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СЪСТОЯНИЕ НА ФИСКАЛНАТА ПОЗИЦИЯ НА ОБЩИНИТЕ В БЪЛГАРИЯ

Author(s): Mariyana Pavlova / Language(s): Bulgarian / Publication Year: 0

In the position of time fiscal decentralization provides exclusive gains to the citizens and society in Bulgaria, but also represents lots of new challenges for the local governments. The purpose of this report refers to analysis of municipalities fiscal position‘ changes and trends in Bulgaria and reveals the significance of self-government revenues for the reported results. This paper presents that low fiscal position of Local Government sub-sector refers straight to Central government distributed financial resources of each municipality. The survey is based on methodology of dynamic, structural and cluster analysis.

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Състояние на човешките ресурси в здравната система на Република България и причини за миграцията на българските лекари

Author(s): Elisaveta Petrova,Zlatitsa Petrova / Language(s): Bulgarian / Issue: 01/2013

The authors present an overview of results brought by the transformation of Bulgarian healthcare system to current day. The necessity of the undertaken reform is presented within the scope of founding new social and economic relationships in healthcare after democratization in Bulgaria. Human resources characteristics of the country’s health care system are depicted according to specialty, number, and availability of medical specialists by population in comparison to European standards. The focus is put on the disproportions in the numbers and specialties on regional level. Contemporary trends in relocation of medical specialists within the country and trans-border migration are discussed. Analysis is made of trans-border migration reasons. Possible solutions are suggested and concrete practical recommendations are made in order to solve the human resources issues in Bulgarian health care system. Emphasis is placed on the uneven distribution of amount and specialties by region – 27.8% of the total number of doctors in the country work in Sofia, 10.3% work in Plovdiv, while 1% to 3% work in most other regions. The same fact is noted for healthcare professionals – 21.5% work in Sofia, 7.9% in Plovdiv, while 1% and 4% work in other regions. The authors present the current trends in the movement of healthcare professionals in the country, and cross-border migration from Bulgaria. An analysis of the reasons for migration out of the country is carried. The article proposes possible solutions and makes practical recommendations to solve human resource problems in the Bulgarian healthcare.

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СЪСТОЯНИЕ НА ЧОВЕШКИЯ КАПИТАЛ В УЧИЛИЩНОТО ОБРАЗОВАНИЕ В БЪЛГАРИЯ

Author(s): Kristiyan Valchev / Language(s): Bulgarian / Publication Year: 0

School is the heart of every educational system. Moreover, schools are at the heart of what we call the "society of the future" because they play a key role in forming the "citizens of the future". The importance of schools for future prosperity depends on the skills and knowledge they acquire at school. Over the last two decades, the state of Bulgarian education has established itself as a topic of particular importance to society.

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Състояние, динамика и тенденции при доходите на домакинствата в условията на COVID-19

Author(s): Lyudmil Naydenov / Language(s): Bulgarian / Issue: 2/2021

This paper examines the relationship between household income, financial stability and well-being under the COVID-19 conditions in Bulgaria. Based on the definition of the total and monetary household income, the paper outlines its theoretical bases, scope, structure and specific characteristics. It analyzes the dynamics of the total and monetary household income, proving that it depends directly on the global pandemic situation provoked by COVID-19. It also justifies the need to rationalize the management of household income in the short and long term to achieve the financial goals, set in the household budget, and improve household’s well-being. The object of study in this paper is household income, and the subject is defined as the highlighting of factors that affect the state, dynamics and trends in the development of the object of study in recent years in the Republic of Bulgaria. The conclusion is that the rational management of household income in the short, medium and strategic horizon is a prerequisite for the households’ financial stability and achievement of the goals set, complied with the households’ financial capabilities.

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Състояние, ефекти и насоки за подобряване функционирането на системите за финансово управление и контрол в организациите от публичния сектор

Author(s): Ivajlo Ivanov / Language(s): Bulgarian / Issue: 05/2009

The improvement of the financial management and control processes through development of adequate internal control systems has a key role in increasing the capacity and efficiency of the operation of public sector administration. The present article treats the problems of the present state and the prospects to financial management and control systems in the public sector units under the conditions of EU membership and is directed to research of the conformity of the existing practice with the requirements of the standards and the best European practices. The results from the scientific research have been used to specify the strengths and the weaknesses of the existing model for public sector internal control, information about the reliability of the functioning control systems and directions for the improvement of their efficiency.

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Състояние, проблеми и перспективи за подобряване на заетостта

Author(s): Pobeda Loukanova / Language(s): Bulgarian / Issue: 4/2006

The state, resources and prerequisites for the employment growth in Bulgaria have been outlined. Approximate calculations of annual increases in the number of employed in the near future have been made with a view to the achievement of the generally accepted aims of the EU member states. Emphasis is put on the changes in the quantity indicators and the coefficients of employment, economic activity and unemployment. Possibilities for raising the number of employed through decreasing that of unemployed have been examined, as well as the growth in employment of at risk groups on the labour market such as women, youth, and elderly. General socio-economic and political prerequisites for employment growth have been presented in detail. The basic parameters of economic growth have been pointed out. It is proven that growth is still not a sufficient condition for an increase in employment. The sector structure of employed has been described in detail, as well as the possible and desired changes; distribution of employed in large, medium and small-sized enterprises and positive perspectives related to restricting the employment in the grey economy. Basic characteristics of the labour market policies, implemented in Bulgaria, have been presented as a main precondition for improving employment. Directions for changing them in the future have been outlined.

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