Регионална интеграция на туристическите ресурси чрез маркетингови програми

Author(s): Boyana Boyanova,Plamen Lakov,Svetlana Nencheva / Language(s): Bulgarian Issue: 1/2018

This article discusses regionalization schemes in international tourism exchange and possible directions for marketing research through marketing programs. The aim is to achieve an efficient absorption of the territorial tourism-recreational resources. The result of the survey will support the formation of new sites from the tourist infrastructure – functional tourist areas. Recommendations are proposed for improving the management of the tourist recreation area at the level of the subjects – national organizations and public institutions of national and local importance.

Издигане ролята на професионалния счетоводител – възможности и перспективи

Author(s): Mariya Pavlova / Language(s): Bulgarian Issue: 1/2018

The subject of research of the current article is the financial and accounting personnel of the economic unit. In particular, we consider it an element of the intangible assets of the unit and place the focus on differentpossibilities for developing and maintaining it professional competence.

Състояние и развитие на макроикономическите показатели „Застрахователно проникване“ и „Застрахователна плътност“ в България (1997–2016)

Author(s): Milen Mitkov / Language(s): Bulgarian Issue: 1/2018

The main objective of the survey is to outline the state of the insurance market in Bulgaria before and after the accession of Bulgaria to the European Union. Emphasis is placed on the state and development of premium income, insurance penetration and insurance density. There are also theoretical insights about the insurance market. It was found that insurance companies in Bulgaria are financially stable and can fulfill their insurance obligations. The difference in the rate of growth of insurance density and insurance penetration increases with the rate of growth of premium income and gross domestic product.

Корпоративна култура – конкурентоспособност през призмата на иновацията

Author(s): Yanica Dimitrova / Language(s): Bulgarian Issue: 1/2018

Today’s business organization, not only to survive but to be successful, must embrace innovation as a key element of its strategy. Innovation is directly related to corporate culture, which in turn is a prerequisite for enhancing the overall competitive performance of the organization. This article examines the relationship between corporate culture, the propensity to innovate and competitiveness in the context of the Bulgarian business. The results of a nationally representative empirical survey among the 1000 companies operating in Bulgaria were used as a basis for the study.

Дълготрайните материални и нематериални активи и стоково материалните запаси като елементи на счетоводната политика на хотелите в България

Author(s): Daniela Georgieva / Language(s): Bulgarian Issue: 2/2018

A main goal of the report is to analyze disclosed data about intangible and tangible assets, and inventories in the accounting policies of 20 hotels, offering accommodation and food services at the territory of Republic of Bulgaria. Subjects of research are the accepted and applied accounting rules and practices regarding the analyzed assets. For the purposes of the analysis, data from officially published financial statements in the Commercial Register from 2014, 2015 and 2016 were used, as well as information from the official websites of the hotels.

Креативное мышление и проектная форма организации в условиях культурных различий

Author(s): Danil Bashmakov / Language(s): Russian Issue: 2/2018

The paper focuses on the problem of the influence of thinking on organizational activities in the context of their cultural conditionality. The author contrast rational and creative type of thinking shows their different focus on the result and attitude to them in different cultures, identifies the distinctive properties of creative thinking – a combination of the existing ideas, a variety of the points of view and formulation of contradictions. The main objective of work is to find ways to display the features of creative thinking in the methodology of the organization of the project form of activity. Based on the goals-and-methods matrix, a classification of creative projects with different sets of planning tools is proposed. In conclusion, from positions of the theory of perspective as a worldview characteristic that determines cultural differences, the substantiation of the acceptability of creative forms of thinking and activity in Orthodox culture, is given.

Триизмерно изследване на винения пазар

Author(s): Iliyan Georgiev / Language(s): Bulgarian Issue: 2/2018

The paper explores trends in the wine market in Bulgaria, by geographic areas (continents) and worldwide. On the basis of a graphical, regression and structural analysis of data from 2000 to 2017, describing the production, export and consumption of wine, leading dependencies and tendencies have been derived. On the Bulgarian wine market for the studied period, only negative trends have been presented in the three mentioned subject areas. This is typical of the whole continental Europe, where they have reported clear downward trends in production and consumption, while export has increased slowly in the time series, but structurally also reported a decrease compared to 2000. As a result of these analyzes, the most promising markets are outlined that will continue to develop in the future. There are possible solutions at the management and state level, contributing to the development of the wine sector in the future.

The Contribution of European Structural Funds to the Development of the Rural Tourism Infrastructure of Romania’s South West Oltenia Development Region

Author(s): Marijana Cristina Smarandache / Language(s): English Issue: 1/2019

The strategic role of tourism sector and its considerable contribution to economic development, employment, social and environmental sustainability is acknowledged by all decision-making bodies, from world wide tourism associations (World Tourism Organization – WTO) to national, regional and local communities. The current article analyses the direct contribution of European structural funds on the development of tourism infrastructure in South West Oltenia, one of the development regions of Romania, over the past 15 years. The data used for the research covers the pre-accession funds allocation (SAPARD Programme), the investments in tourism infrastructure from 2007–2013 financial programming framework as well as the current 2014–2020 programming framework – selected projects. The main conclusion that emerges form the research is that European structural funds had greatly contributed to the development of rural tourism infrastructure both in terms of quantity as well as in quality.

Early European Integration – Rivalry and Accession. Economic and Political Analysis on the Relation Between the European Economic Community, the United Kingdom and the Nordic Customs Union

Author(s): Veselin Vasilev / Language(s): English Issue: 1/2020

The paper is concentrated on the pre-history that led to the so-called Northern enlargement of the European Community. Specifically, the economic and political reasons that led the United Kingdom, Norway, Denmark to drop their initial integration arrangements and seek membership in the European Economic Community. After an outlook of the European development after the Second World War, the respective developments in the named countries and their integration projects are analysed. At the end, some highlights about the rivalry caused by the creation of the continental scheme are presented, which ended with the establishing of the dominance of the European Community.

Assessment of Dark Tourism Awareness in Youtube Social Network

Author(s): Regina Navickienė,Rūta Meištė,Egle Zaleckaite / Language(s): English Issue: 1/2020

This paper deals with dark tourism, as fast-developing phenomenon and a form of alternative tourism, which is defined as visiting real and artificial places of disaster, exile, poverty and death. Dark tourism does not come into existence without social media, which is commonly understood as a set of web applications that allow users to publish and share content online and is associated with international brands. One of the most popular social networks is YouTube, which captures millions of viewers. Therefore, the scientific problem arises that thanks to YouTube social media platform travellers can gather information and experience from others to widen their knowledge, but it’s not clear how dark tourism is rated and assessed on YouTube. The research aim is to assess dark tourism in the social media platform YouTube. The research object is dark tourism in the social media platform YouTube. An empirical study has shown that in order to attract more tourists to visit dark tourism sites through social networks, the technical elements of video production, their content and image quality have to be carefully considered as it is important for the viewers. Respondents were interested not only in the videos about dark tourism, but also in written or spoken information, with particular emphasis on completeness, not just the musical background. Good quality and informative footage on YouTube encourage more interest in the object being seen and lead to a desire to read comments and ratings from other active social network members. The YouTube network is well-suited to promoting a variety of tourist attractions, as it is easily accessible and at no cost. Some respondents emphasized and did not change their opinion even after the discussions that the term ‘dark tourism’ itself is macabre and unattractive and only referred to it as a new trendy word.

Управление на релацията индивидуализъм – работа в екип

Author(s): Rositsa Tsoncheva / Language(s): Bulgarian Issue: 1/2020

New conditions and opportunities change the way of life, way of work and thinking and lead to change and reorganization of governance models, bringing need of adaptability and continuous improvement close to hearth. There is a need for alternative of the known governance, which draws and integrates the positive characteristics of individualism and team work. In the current article we identify the possibilities of improving efficiency of the contemporary governance forms and present an view for model for managing the individualism-team work relationship.

Corona Virus Disease 2019 (COVID-19) and its Effect on Cultural Heritage Museums. Comparative Analysis Across Central and Eastern Europe

Author(s): Veselin Vasilev / Language(s): English Issue: 2/2020

The article seeks to compare the effects of the Coronavirus disease 2019 (COVID-19)-related lockdowns across the museums in Central and Eastern Europe. Although studies and research were conducted on the closure of museums European-wide by many European agencies and associations, they are mostly occupied with the negative results on the socialization of the cultural heritage rather than the budgetary effects on museums. Measuring the economic effect would better serve budgetary planning related to funding from the European Union, national and regional sources. The effect of the Coronavirus disease 2019 (COVID-2019) on the budgets of museums is sought to be estimated based on their lockdown period, the total lack of visitors during that time and the respective loss of entry fees. However, additional remarks on socialization are being presented by comparing the digital activity of selected national museums in Bulgaria, Hungary, Romania and Poland.

Влиянието на Арабскaта пролет върху туристическата индустрия в Египет

Author(s): Olga Stoyanova-Encheva / Language(s): Bulgarian Issue: 2/2020

Egypt is a country that fascinates with ancient treasures that have become a heritage, but the unstable situation in the country leads to an outflow of tourists and subsequently causes economic collapse. The beginning of the Arab Spring in December 2010 marked the beginning of a radical change in the political and economic structure of North African and Middle Eastern countries. After the Arab Spring protests, the socio-economic and political situation in Egypt is constantly changing. Numerous political protests, political assassinations of key figures and a number of terrorist attacks have taken place, which lead to the complete decline of the tourism industry both in the country and throughout the region.

Corona Virus Pandemic Impact on the Global Growth Rates. The Grant and the Distress Nine Selected Countries as Applied Examples

Author(s): Sayed Emara / Language(s): English Issue: 2/2020

The study aimed to measure the effects of the Covid-19 epidemic on global growth rates in vital sectors around the world specially – Agriculture – Construction – Manufacturing – Mining -& Transport, because it is the sectors that most to the formation of the GDP and has been directly affected by the Corona pandemic, the study proved too that the Corona virus epidemic has affected, to varying levels and degrees, the economies of the countries of the world. In most different sectors, especially developing countries, but the regional and local impact of the COVID-19 crisis was highly variable, with important economic and social dimensions in addition to the implications for crisis management and political responses to deal with it... Therefore, this paper takes an in-depth look at the impact. Linked to the COVID-19 crisis, the global growth rate at the time of lockdown, which led to the emergence of very difficult fateful challenges in many economies in the world, especially the developed ones, as well as the surprise of the emergence of emerging economies that surfaced and showed positive and significant recovery in growth rates for many of their sectors Vitality at a time in which a number of advanced economies surprised us by achieving a negative growth rate in light of their enormous economic potential, so we were interested to choose a heterogeneous package from the countries of the world (9 countries )to represent the diversity required for the different impact of the Corona virus on the different world economies and the expectations which the world economy will be appear in the global growth rates after the end of this pandemic.. So we exclusively selected 9 countries: Egypt, Saudi Arabia, Ethiopia, India, China, Germany, France, the United States of America and Australia, as examples. Stratification on this research

Practices on Accountability and Transparency of State-Owned Enterprises

Author(s): Spartak Keremidchiev,Miroslav Nedelchev / Language(s): English Issue: 2/2020

The accountability and transparency of state-owned enterprises have traditionally been criticized in theory and practice. This motivates us to conduct a study in which to select and summarize various practices of accountability and transparency of state-owned enterprises used in member countries of the Organization for Economic Co-operation and Development and other countries. These practices represent a useful basis for application in Bulgaria, which will contribute to reducing agency problem and improving the corporate governance of state-owned enterprises.

Зони на взаимодействие между лидерството и корпоративната социална отговорност

Author(s): Stanislava Stoyanova / Language(s): Bulgarian Issue: 2/2020

Corporate social responsibility operates in a different context, determined by the leadership approach of the organization. The concepts of the parameters of corporate social responsibility are influenced and developed in their entirety regardless of the leadership styles established in companies that have achieved the SA8000 standard (social accountability). In this sense, there is a research problem – interactive leadership and transformational leadership spend and use the resources of the organization in different ways, but achieve a generally accepted standard.

Рецензия на учебник на тема „Международни финанси“ с автор Ваня Цонкова

Author(s): Valentina Stoyanova / Language(s): Bulgarian Issue: 2/2020

Приложение на игровизацията в земеделските стопанства

Author(s): Zdravka Koleva / Language(s): Bulgarian Issue: 1/2021

Over the past year, consumers’ shopping habits have changed under the impact of the COVID-10 pandemic, and this has inflicted – and continues to inflict – irreparable damage to businesses, including small agricultural producers. Most vulnerable in the sector are the groups of producers of fresh fruit, vegetables, herbs, spices, etc. Some of them have realised that they are in urgent need of adopting a new approach to their customers and products selling channels. Gamification is a new layer that can be added to the marketing business strategy to increase the loyalty of existing customers and attract new ones. This text provides a brief overview of the current situation in Bulgaria, the problems producers are facing, and the potential alternative solutions for changing consumer behaviour that can help farmers save their means of livelihood.

Рецензия на монография на тема „Развитие на селското стопанство в Европейския съюз и влиянието на Общата селскостопанска политика“ с автор Иван Бянов

Author(s): Darina Ruscheva / Language(s): Bulgarian Issue: 1/2021

Profitability of Italian Restaurants Before and During the Pandemic

Author(s): Guido Migliaccio,Alessia Adamo / Language(s): English Issue: 1/2022

Restaurant businesses play a leading role in the economy of a tourist country. Traditionally the destination of many foreign guests, Italy is also renowned for its excellent cuisine based on the Mediterranean diet. This paper analyzes the trend of two profitability indices of a sample of large Italian restaurants, related to the pre-pandemic period and in the COVID-19 year, 2020. For this purpose, financial statements from the AIDA database were used. Profitability was studied using RoE (return on equity) and RoS (return onsales). The study is related to the entire country and its three macro-regions (North, Center, and South with islands). The analysis showed a dramatic fall in the year of COVID-19 despite government interventions to support the business that has been subject to forced closures. The main limitation of this study is its purely quantitative nature limited to a sample of restaurants with annual revenues over €800,000. The results are useful to Italian and foreign entrepreneurs who can relate their situation to the average situation in the sector. In the future, the study should consider other profitability and asset indices, as well as investigate investments in sustainability, taking into account the role of restaurants which should contribute to the development of fair, ethical, and sustainable tourism.