Състояние, проблеми и перспективи пред интернационализацията на български фирми от сферата на услугите

Author(s): Tania Gorcheva,Ivaylo Petrov,Zdravko Lubenov / Language(s): Bulgarian / Issue: 05/2011

Internationalization is a key indicator of the modern economic system. It describes the changes occurring as a result of rapid development of scientific and technical progress and the socio-economic development. They become reason to change the status and the importance of individual national economies within the framework of the global economic system. In order to make possible the study of the processes and phenomena in the international economic environment, to impose their establishing the schemes and classification. In this line of thinking is singled out the idea for the creation of the place and the importance of internationalization of the sector services in Bulgaria. It is necessary the need to show how our country can win better than parallel development of the two process - growing internationalization and raising role of the services.

СЪСТОЯНИЕ, ПРОБЛЕМИ И ПЕРСПЕКТИВИ ПРЕД ПРЕДПРИЕМАЧЕСТВОТО В СФЕРАТА НА ТУРИЗМА В БЪЛГАРИЯ

Author(s): Mariana Bojinova,Lyubomira Todorova,Pavlin Pavlov,Vasilisa Valkova / Language(s): Bulgarian / Issue: 2/2018

The entrepreneurial activity can thrive in all spheres and sectors of the economy but tourism sector is of particular importance. Entrepreneurial activity in tourism is determined by the availability of suitable conditions for the development of the tourism business. Thus, the objective of the research is to study empirically the current state of entrepreneurship in the sector of tourism in Bulgaria; to outline the existing problems and the prospects for development of entrepreneurial tourism business, which facilitate the promotion of Bulgaria as a tourist destination with numerous natural and anthropogenic features that favour the development of different types of tourism. The main research thesis, which is being defended, is that the increase in the entrepreneurial activity in the field of tourism in Bulgaria is essential for the stability and the sustainable development of the tourism market. This offers long-term benefits to all interested parties (the entrepreneurs, the state, the tourists and the local communities). A survey questionnaire has been administered in order to collect data from hoteliers, restaurateurs and tour operators, located in the municipalities of Primorsko, Velingrad and V. Tarnovo, offering various tourism resources. All the research tasks have been achieved, namely: the specifics of entrepreneurship in the field of tourism have been highlighted, the main problems and prospects have been found, a profile of an entrepreneur in the tourism sector in the municipalities under review has been outlined.

СЪСТОЯНИЕТО НА СИСТЕМИТЕ ЗА ФИНАНСОВО УПРАВЛЕНИЕ И КОНТРОЛ В ПУБЛИЧНИЯ СЕКТОР – ДВЕ ГОДИНИ СЛЕД ПРИEМАНЕТО НА Р. БЪЛГАРИЯ В ЕВРОПЕЙСКИЯ СЪЮЗ

Author(s): Georgi Ivanov,Ivan Marchevski,Ivaylo IVANOV / Language(s): Bulgarian / Issue: 10/2009

In the last few years the structural changes in the public sector management system of our national economy have had an impact on the control systems in the various units of this sector. The EU requirements to restructure the financial control systems in the member states specify the requirements and the mechanisms for the implementation of this process. As a result there has arisen the specific need to restructure the financial management and control systems in the public sector units of the Republic of Bulgaria. Almost two years after the accession of our country to the European Union, the problems related to the euro integration in the public sector control systems are as serious and open before the government and management science as during the preparation for EU accession period. To study this problem a research was done in 2008 by a team of authors under project № 19 „Development and effects of the functioning of financial management and control systems in the public sector”, as included in the plan of the Institute for Scientific Research at carried out research on the specific problems can be summarized as follow: (1) First – at present the legislation reform concerning the control in the public sector organizations has been completed. As a result a Law on the Financial Management and Control in the Public Sector has been effective since 2006. At present there is an undergoing process for bringing the financial management and control systems of budget credits authorizing officers at all levels in conformity with the legal framework. (2) Second – the EU requirements to restructure the financial control systems in the member states also include the development of principally new for our practice internal control systems at level budget credits authorizing officers (FMCS). The new changes are in the structure of the systems (components and their characteristics), the methods and technology of their functioning, the commitments and the responsibilities of the management of the organizations as regards control. (3) Third – The European theory and practice clearly shows the need from and the efficiency of the implementation of such internal control systems, which provide for the effective, economical and efficient implementation (execution) of the activities in state and local administrations. Similar systems provide for the transparency of the processes and at the same time shall support the control structures in the executive power system at state level in the execution of internal audits in public finance management

СЪТРУДНИЧЕСТВО ЛИ Е МЕЖДУОБЩИНСКОТО СЪТРУДНИЧЕСТВО БЕЗ „WIN-WIN“ ВЪВ ВЗАИМООТНОШЕНИЯТА?

Author(s): Tihomira Kostova / Language(s): Bulgarian / Issue: 4/2020

This article aims to examine the quality of the relation between all participants of the inter-municipal cooperation (IMC) as a key prerequisite for achieving effective results. A major role is given to the theory of games, which serves as the basis within which the development of the inter-municipal cooperation is seen as a common strategic process in which each community's actions are parallel tied strategies. The applied methods include literature analysis, where basic theoretical statements and links related to IMC process are presented and outlined.

СЪТРУДНИЧЕСТВО МЕЖДУ БАНКОВИТЕ НАДЗОРНИ ОРГАНИ В ЕС: МОДЕЛ НА ИГРИТЕ

Author(s): Miroslav Nedelchev / Language(s): English / Issue: 2/2018

The aim of the paper is carrying out of survey for cooperation among banking supervisors based on the model of cooperative games. The initial measures of supervisors are aimed at rescuing the banking assets in their territory and to reduce losses to local taxpayers. The new reality demands these measures also to take into account the effects on other countries, and the need for cooperation among banking supervisors through ex-ante engagements for sharing ex-post costs.The results of paper show that the original measures to reduce the effects of global crisis have triggered short-term stabilization of the banking system at predominance of national interests. Using game theory for cooperation among banking supervisors leads to optimization of outcome for all countries participating in the ex-ante engagements. From the concrete case for a Bulgarian bank, part of an EU banking group, we have concluded that cooperation among more than two supervisors is recommended depending on the structure of the banking group.

Сътрудничеството между свищовската градска община и местните предприемачи в периода от Освобождението до края на XIX в.

Author(s): Emiliya Vacheva / Language(s): Bulgarian / Issue: 1/2021

This article reveals the activities of the Svishtov City Municipality related to the award of public contracts awarded through a public tender. The contracts concluded with the private entrepreneurs are considered, the difficulties in the realization of the projects are revealed. The research is based mainly on the valuable information from the preserved archives of the Svishtov city administration. Information from the State Gazette was attracted, as well as some local periodicals. Data from previous studies on the socio-economic development after the Liberation, as well as from local lore studies, were also used. The available information shows that, in general, local entrepreneurs do not have a strong interest in the public procurement of the Svishtov city administration. This is one of the reasons for the lack of arranged auctions, corrupt deals and benefits for people close to the government.

СЪЩЕСТВУВА ЛИ ГЛОБАЛНИЯТ ПОТРЕБИТЕЛ

Author(s): Neviana Krasteva / Language(s): Bulgarian / Issue: 1/2018

The article deals with some of the modern trends in the development of the marketing concept.The argument is presented that classical marketing is losing its importance; the defining characteristics of the future marketing model are discussed: global consumer’s culture – globalizationthrough higher mobility, mass media, music, sport are studied. Further studies are made into the natureof similar and different types of consumer behavior. Some of the applications of new culture inmarketing are shown, along consequences of the development of the marketing concept in Bulgaria.

Същност и динамика на функцията по управление и развитие на човешкия фактор в организацията

Author(s): Nako R. Stefanov / Language(s): Bulgarian / Issue: 4/2009

The insight into the global dynamics of human factor management and development within the organization is of paramount importance to optimize the practical approaches in a certain sphere. In order to meet this main target the article studies the key parameters of the so-called functional management and the specific dimensions of this function. Its dynamic is refracted through the prism into several stages. Some medium-term and long-term forecasts are highlighted for the forthcoming challenges, facing the human factor management and development function.

Същност и катализатори на споделената икономика

Author(s): Vania Hadjieva / Language(s): Bulgarian / Issue: 1/2020

The sharing economy is a relationship between stakeholders that aims to meet their needs with minimal transaction costs and optimal benefits. Sharing as a separate human activity is as old as the world, but today we are all involved in a global asset sharing in the virtual environment Internet, which with each passing day strengthens its position as a leading economic model for profit - profit. Millions of people take advantage of thousands of platforms to share a variety of assets such as real estate, cars, soft skills, leisure, experiences and anything that some around the world would be interested in using, both for a fee and for free. A new phenomenon that has both its positives and shortcomings, which are yet to be manifested and corrected in the process of establishing new business models in a digital global economy.

Същност и класификация на електронните образователни ресурси и приложението на презентациите в учебните часове по „География и икономика“ и „Туризъм“ (гимназиален етап)

Author(s): Yordan Adolfov / Language(s): Bulgarian / Issue: 1/2021

The theoretical basis of the electronic educational resources is considered, in which selected resources are applied, which are applied in the education in Geography and economics and Tourism. What are ICT's and their application? This is the main task of any teacher who has many applicable multimedia technologies, each subject. Guidelines for preparation, result and evaluation by the audience for making presentations in certain subjects, in the fields of Geography and Economics and lessons in Tourism, for the high school stage are described. A survey was conducted with the opinion and assessment of the trained representatives. The final grade of the teacher's presentation was given by the students.

СЪЩНОСТ И МЕХАНИЗМИ НА ДЪРЖАВНАТА ФИНАНСОВА ПОЛИТИКА

Author(s): Andrew Burjachenko / Language(s): Bulgarian / Issue: 4/2013

This article investigates the points of view of outstanding scientistseconomists on the role and place of fiscal policy in the state. It is devoted to the different approaches and to the interpretation of finance and financial science in Western and former Soviet states. The structure of the mechanism of fiscal policy is proposed. Also the use of macroeconomic regulation financial instruments is argued for.

СЪЩНОСТ И ОСОБЕНОСТИ НА ТЕРОРИЗМА НАД КУЛТУРНИ ЦЕННОСТИ

Author(s): Stoyan Tagarev,Miroslav Krastev / Language(s): Bulgarian / Publication Year: 0

The study states that on a global scale, in modern conditions of development, individual countries pay special attention to pay for their security by identifying with countries with different cultural structures of society. The expression against the opposition of separate cultures with the attacks on cultural sites in different parts of our planet, which have become more frequent in the first two decades of the 21st century. One of the greatest dangers to humanity is modern terrorism within cultural sites. Directions for this type of terrorism are considered and included in the development. One direction is in connection with the spiritual culture of man. The object of such terror are the basic values of the individual. Another direction is the destruction of material movement and immovable cultural heritage. The purpose of this study is to study and analyze terrorism against cultural values as a social phenomenon and on this basis to outline the main guidelines and tools in preventing and combating this type of terrorism. A comprehensive set of measures that the world community uses to combat terrorism on cultural sites is outlined.

Същност и ползи от CLIL обучението

Author(s): Liudmyla Ryzhuk,Ivanka Pukneva / Language(s): Bulgarian / Issue: 2/2017

The article examines the characteristics of CLIL (Content Language Integrate Learning) teaching. Highlighted are specifics of CLIL, main basic features of CLIL approach, advantages and disadvantages of this specific type of training. Options for achieving effective feedback and assessment of performance are also shown.

СЪЩНОСТ И РАЗВИТИЕ НА КОНЦЕПЦИЯТА ЗА КОРПОРАТИВНАТА СОЦИАЛНА ОТГОВОРНОСТ

Author(s): Emilia Chengelova / Language(s): Bulgarian / Issue: 1/2019

This article presents in a synthesized pattern the concept of corporate social responsibility - essence, principles, main focuses. Particular attention is paid to the very emergence of the concept of corporate social responsibility and its promotion in the European context. The chronology and the main stages in these processes are examined, as well as the framing regulations. The subject of separate analysis is the institutionalization of the concept of corporate social responsibility on a national scale, focusing on the need for adequate policies for the actual implementation of the corporate social responsibility concept in the practice of Bulgarian economic entities.

СЪЩНОСТ И СЧЕТОВОДНИ АСПЕКТИ НА СУАПА ЗА ОБЩА ДОХОДНОСТ

Author(s): Irina Pasheva / Language(s): Bulgarian / Issue: 14/2018

The use of credit derivatives is an effective way to manage successfully the credit risk exposure. These instruments have emerged to transfer credit risk from one party to the contract to the other. The object of research of this paper is the total return swap. The subject of research are the characteristics and the accounting aspects of total return swap transactions. The main purpose of the article is to outline the main features of total return swap and to analyze the accounting problems arising from these transactions. The methods used are mostly methods of theoretical research and general combined methods. As a result of the research it is pointed out that the suitable underlying assets are both traded and not traded on an active market instruments. Based on the IFRS 9 Financial instruments re-quirements and on the accounting principles the underlying asset cannot be transferred with the initiation of the contract.

Същност и състояние на системите за планиране и управление на обществения транспорт в град София

Author(s): Emil Petrov / Language(s): Bulgarian / Issue: 2/2019

Implementation and development of ITS solutions in the field of transport planning and management is important for the normal functioning of the city in which more than 17.5% of the population of the country live and work. The opportunity for collecting data from various sources in real time, its processing and analysis, provide a powerful tool in the hands of the government for maintaining this important service of the city.

Същност на корпоративната социална отговорност и значението ѝ за работещите жени

Author(s): Desislava Koleva-Stefanova / Language(s): Bulgarian / Issue: 3/2020

The article address the challenges of today's labour markets and the importance of corporate social responsibility, considered by contemporary working women and their career prospects. The article provides a brief retrospective of the development of CSR over the years and its nature. Some factors that have a negative impact on a woman's employment are listed. Based on indicators characterizing women's employment in Bulgaria, conclusions are drawn regarding the impact of Bulgarian corporate responsibility on women employed.

СЪЩНОСТ НА ОФШОРНИЯ БИЗНЕС

Author(s): Simeon Momchev,Dobrina Kenanska / Language(s): Bulgarian / Issue: 04/2002

СЪЩНОСТ НА ПОНЯТИЕТО ПРЕДПРИЕМАЧЕСКА ИНИЦИАТИВА

Author(s): Vladislav Valchinov / Language(s): Bulgarian / Publication Year: 0

Entrepreneurship, through its ability to generate added value, innovate and create jobs, accelerates economic development. Successful entrepreneurship goes through a phase of entrepreneurial initiative, which is characterized and determined by various factors. These factors are clarified in this report and a definition is formed on their basis.

Същност на процеса на дигитализация като нов етап в глобалната информатизация

Author(s): Mykhailo Orekhov / Language(s): Bulgarian / Issue: 1/2020

The article describes the essence of the term "digitalization" and shows the nature of this process. The impact on people's lives and globalization itself have been determined as a result of the conducted study. Particular attention has been drawn to digital transformation, its use in the business context and its impact on such organizations as government, government agencies and other institutions involved in addressing social and global issues such as pollution and aging, using one or more existing and new technologies.