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Енергийна политика и индустриална трансформация в България

Author(s): Rosen Simitchiev / Language(s): Bulgarian Publication Year: 0

The energy transition is a historical process in which new energy sources are being used. However, old and new energy sources will coexist for a long time under the current global trend of industrial transformation. Haste by refusing to develop and use old sources such as coal, natural gas and nuclear energy, before the guaranting of the development of safe, sustainable and reliable new energy sources, leads to reduced competitiveness and deindustrialization, due to the lack of cheap and reliable energy resources. The common energy policy of the EU does not take into account the specificities of the energy sectors, the different climatic conditions and the level of industrial development of the member states from Eastern and Southern Europe. The main problem in the Bulgarian energy policy is the lack of proper definition of national interests in energy.

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Механизъм за ефективно поддържане на пътната инфраструктура чрез осигуряване на актуализирана методика за планиране на навременни ремонти на пътищата в България

Author(s): Dilyana Tyufekchieva Hristova / Language(s): Bulgarian Publication Year: 0

The report examines the benefits and efectiveness of planning timely reconstructions of roads from the Republican road network and the realization of the social efect in this regard. Systematic planning of the maintenance of the road network in our country is an important and necessary prerequisite for achieving maximum social benefit. By updating and implementing the „Methodology for Determining the Economic Eficiency of Road Repair Projects in Bulgaria“, a mechanism for efective planning of investments in the road sector can be established in order to minimize the total road user costs and to realize savings for society.

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Mодели на данъчен контрол в България

Author(s): Yordanka Slavkova / Language(s): Bulgarian Publication Year: 0

Modern models are based on technologies that play a major role in tax control. The aim of these models is to ensure efficiency, transparency and fairness in the tax system, reducing fraud and improving collection. The accelerated introduction of new digital tools, such as cloud technologies and artificial intelligence for risk analysis, play a major role in the modernization of tax systems and definitely lead to positive trends in tax collection in Bulgaria. Still, despite eforts to improve collection, accurate and updated real-time data available to the tax administration, the shadow economy remains a major problem.

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Проблеми на средните училища в днешна България

Author(s): Natali Yakimova,Nikoleta Varbanova,Alexander Botev / Language(s): Bulgarian Publication Year: 0

The Bulgarian educational system ensures broad access to learning but requires substantial reforms to enhance quality and efficiency. Key challenges after the 7th grade include student specialization, affordability of educational materials, digitalization, the role of teachers, and the family’s educational influence. The report also examines the financial aspects of educational institutions and the need to expand extracurricular activities. Specific measures for improvement are proposed to build a more modern and effective learning environment.

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Традиции и развитие на педагогическото образование в град Кърджали

Author(s): Dimitar Dimov / Language(s): Bulgarian Publication Year: 0

In this current article we strive to analyse the tendencies, direction and dynamics of improvement of educational pedagogics in the town of Kardzhali since its establishment till present days.We have tried to explain the impact, that educational pedagogics has on forming the town of Kardzhali as fundamental educational and cultural centre of Rhodopes. The development of traditions in training of teachers at elementary, junior high school and secondary school education in the town of Kardzhali has been ongoing for more than 60 years. In recent years, an attempt to establish new educational profiles has been made, with the purpose of motivating the young people, not only to stay in the town of Kardzhali, but to meet the requirements for employment. From the review of the development of educational pedagogics in the town of Kardzhali for more than 60 years, we can conclude that despite the decline and contraction of many of the town‘s characteristic social, cultural, and economic activities, educational pedagogics has maintained its level. However, this still does not give us the right to speak of the competitiveness of educational pedagogics in the town of Kardzhali compared to that in other cities in the country.

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Дигитализация и дигитална среда: измерения и основни характеристики

Author(s): Valentina Milenkova / Language(s): Bulgarian Publication Year: 0

This article aims to reveal digitalization as an integral part of society. Every process, phenomenon, community, relationship is largely related to digitalization and information technologies. The analysis presents various forms of symbiosis between society and digitalization, showing specific dimensions of digital competencies and skills. The methodology based on results obtained from an online survey conducted in March 2021 with individuals of different ages, professions and education. The study includes topics related to the digitalization of society, the use of various digital devices and the Internet. The results obtained indicate that the digitalization of society is a real fact, as well as that the state of digital skills is at an average and above average level, and the Internet is used very actively in various activities. The article and the conducted survey were implemented under the project „Digital media literacy in the context of the „knowledge society“: state and challenges“, funded by the National Science Foundation in the period 2018-2022.

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Модели на стратегически бизнес мениджмънт

Author(s): Radko Radev,Ivelina Petkova / Language(s): Bulgarian Publication Year: 0

This report presents various strategic management models based on formalized and informal schools of strategic thought. The main focus is on two primary models: linear and adaptive, which differ in how business strategies are formulated, implemented, and managed. The linear model emphasizes formalized planning and control, while the adaptive model prioritizes flexibility and the ability to react quickly to a dynamic business environment. The report also examines additional models— interpretive, emergent, and the pursuit-of-excellence model—reflecting the complex nature of strategic management. In conclusion, it is argued that successful businesses seeking excellence combine the advantages of different models to build sustainable competitive advantages and achieve their goals by responding to the continuous challenges of the external environment.

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Креативните индустрии във фокуса на туризма

Author(s): Elenita Velikova / Language(s): Bulgarian Publication Year: 0

The report highlights the potential of creative industries in shaping unforgettable tourist experiences. It examines their importance for tourism in the context of growing demand for meaningful and authentic experiences by modern travelers. The report presents definitions, benefits, and best practices in both international and national contexts, along with key challenges. Recommendations are formulated for the integration of creative tourism into the sustainable development of destinations in Bulgaria. The aim of this report is to explore the role of creative industries as a strategic resource for creating tourism experiences, as well as their significance for the sustainable development of tourist destinations. The study employs the following research methods: content analysis of existing academic literature and best practices from both international and Bulgarian contexts; comparative analysis to contrast approaches to creative tourism across different destinations; synthesis of emerging trends and challenges; and an applied approach, reflected in the formulation of specific recommendations for the Bulgarian context.

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Подход за измерване на фактори, въздействащи върху продажбения потенциал на бизнес организациите

Author(s): Tsvetanka Hristova / Language(s): Bulgarian Publication Year: 0

Тhis report proposes an approach to measuring factors affecting the sales potential of business organizations. The examined key indicators allow the evaluation of various aspects of external and internal variables, as well as the identification of existing resources, capabilities, hidden reserves and untapped opportunities to increase company sales. Indicated are the subsequent future studies which are to be undertaken by the author, regarding the topic.

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Проучване на влиянието на концесионирането върху конкурентоспособността на летищни оператори в България според финансово-икономически параметри

Author(s): Adalbert Milanov / Language(s): Bulgarian Publication Year: 0

The analysis presented is based on the nature and forms of airport concessions as a strategic tool for increasing the efficiency, infrastructure development and profitability of airport operators. It focuses on the methodology and tools for measuring the impact of investments.

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Кога изкуството спира да бъде изкуство?

Author(s): Metin Shahin / Language(s): Bulgarian Publication Year: 0

Artificial intelligence (AI) is increasingly shaping contemporary art, raising debates on authorship, originality, and the value of algorithm-generated works. This report explores AI’s impact on visual arts, music, and literature, addressing both its benefits and challenges, including job displacement, cultural homogenization, and copyright concerns. It highlights the need for balance between technological innovation and ethical principles to ensure fairness and sustainability in creative industries. The report also examines philosophical questions about creativity and whether machines can replicate human experiences. Ultimately, it suggests that the future of art will likely be a hybrid collaboration between humans and AI, unlocking new artistic possibilities.

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Икономическата миграция: движеща сила на развитието или предизвикателство за обществото?

Author(s): Madlen Boeva / Language(s): Bulgarian Publication Year: 0

This text examines the key aspects of economic migration by analyzing the factors that drive it, its effects on both host and sending countries, and the challenges associated with the process. The report highlights that migration leads to an increase in the workforce in host countries, stimulates economic growth, and fosters cultural exchange. At the same time, it identifies challenges such as social isolation, discrimination, and political tensions. A comparative analysis between Bulgaria and Germany is conducted, focusing on the effects of migration on both countries. In conclusion, the text emphasizes the need for international cooperation to ensure better management of migration flows.

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За социалното значение на проституцията

Author(s): Georgi Petrunov / Language(s): Bulgarian Publication Year: 0

The text considers prostitution as a social phenomenon that requires sociological understanding and analysis. This statement stems from the social embeddedness of prostitution in the social structure and human relationships, regardless of the historical and socio-economic stage of their development. The report presents a summary of various sociological interpretations of the phenomenon under study – some of them view it as an expression of the commodification of human relationships and considering people as means in the capitalist system; others define it as structurally inseparable from the institution of marriage; still others draw attention to contemporary transformations in economic and cultural life, which have led to a change in the meaning that people attach to intimate relationships. Regardless of the prism through which prostitution is interpreted, it cannot be denied that today it has significantly increased in scale, has become a profitable industry and has significant economic and social importance. All this requires an analysis of various aspects (moral, legal, social, criminological) and opens up a field for the development not only of a sociology of prostitution, but also for the inclusion of the topic in a broader public and expert debate.

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Тенденции при посещенията на чужденци в България от държавите членки на шенгенското пространство през периода 2012 – 2023

Author(s): Atanas Pavlov / Language(s): Bulgarian Publication Year: 0

Over the years the arrivals of visitors to Bulgaria, in particular – those from the Schengen area member states, have registered significant changes and dynamics. The analysis of the data reveals sustainable trends, while a number of factors have a significant, but temporary impact on these processes. The aim of this study is to analyse and follow up the dynamics of the arrivals of visitors to Bulgaria and the country`s role as a destination for the citizens of the EU Member States in the context of its complete accession to the Schengen area together with Romania from 1 January 2025.

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Trends in the Development of Tourism in the Coastal Areas of Bulgaria

Author(s): Stoyan Marinov / Language(s): English Publication Year: 0

Coastal marine tourism is the dominant type of tourism in the product palette of destination Bulgaria. Over 65% of available beds in accommodation establishments, over 50% of overnight stays by local and foreign visitors and over 70% of overnight stays only by foreign tourists in the country are concentrated on the Bulgarian Black Sea Coast. The article presents and analyzes the official statistical data on tourism in the maritime areas of Bulgaria according to the indicators – accommodation establishments, beds in accommodation establishments, overnight stays by Bulgarian and foreign tourists and occupancy of the available beds. The aim is to outline trends in the development of tourism in the coastal areas of Bulgaria.

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ГЛОБАЛНИЯТ МИНИМАЛЕН ДАНЪК И БЪЛГАРИЯ: ВЪЗДЕЙСТВИЕ, ПРЕДИЗВИКАТЕЛСТВА И БЪДЕЩИ ПЕРСПЕКТИВИ

Author(s): Stefani Harizanova / Language(s): Bulgarian Publication Year: 0

This report analyzes and draws conclusions regarding the impact, challenges, and future prospects for Bulgaria as a result of the implementation of global changes related to the global minimum tax.

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МСС 12 ДАНЪЦИ ВЪРХУ ДОХОДА И ОТЧИТАНЕ НА ОТЛОЖЕНИ ДАНЪЧНИ АКТИВИ И ПАСИВИ В КОНТЕКСТА НА ГЛОБАЛНИЯ МИНИМАЛЕН ДАНЪК

Author(s): Stefani Harizanova / Language(s): Bulgarian Publication Year: 0

This report analyzes the impact of the amendments to IAS 12 on the accounting of deferred tax assets and liabilities, focusing on how these amendments affect accounting and disclosure practices, the effect of temporary exceptions, and the practical and administrative challenges associated with them.

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Потенциал за развитие на България като целогодишна туристическа дестинация чрез Уелнес и Спа туризъм

Author(s): Lyubka Ilieva,Antoaneta Hristova / Language(s): Bulgarian Publication Year: 0

Bulgaria has long been recognized as a popular summer coastal and winter ski destination. How-ever, the country has a wealth of natural and cultural resources that can be used to develop a more diverse and sustainable tourism industry. This paper examines the potential of Bulgaria to establish itself as a four-season destination, with a particular emphasis on the opportunities offered by well-ness and spa tourism. Based on a presentation of the features and specifics of the wellness and spa economy, trends in the growth of the wellness and spa tourism market on a national scale, the paper outlines the key aspects around which a brand of Bulgaria based on wellness and spa tourism should be developed.

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Човешките ресурси в туризма и внедряването на изкуствен интелект

Author(s): Darina Zvetanova / Language(s): Bulgarian Publication Year: 0

The purpose of this study is related to the understanding of managers in tourism companies on the occasion of the development of effective strategies for training and development of personnel by Assist. human resources challenges in the process of deploying AI in the tourism sector. As the results of the study help companies with the provision of empirical data on the impact of training and reskilling related to operational efficiency. The subject of research is tourism companies focused on the implementation of AI and investments in training human resources for AI integration. The subject of research is the implementation of AI in tourism companies and integration through human resources training programs to achieve operational efficiency. The thesis of the study is based on the need for a strategic approach to the training and retraining of personnel on the occasion of the successful integration of AI in the management of processes in travel companies. The research problem posed in the development is related to the challenges to human resources in the implementation of AI in the tourism sector and the impact of investments in training and reskilling of operational efficiency.

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Ролята на изкуствения интелект в трансформацията на хотелиерската индустрия: предимства и предизвикателства

Author(s): Agnes Bacheva / Language(s): Bulgarian Publication Year: 0

Artificial intelligence (AI) plays a crucial role in the transformation of the hospitality industry, providing new and innovative opportunities for significantly improving customer service and optimizing operational processes. This article examines the main advantages and challenges associated with the effective implementation of AI in the hotel sector. Specific examples of successful AI applications are analyzed, as well as the necessity for substantial investments in staff training and data security. The article also offers guidelines and opportunities for future research in this field. It emphasizes the importance of strategic and careful implementation of AI to achieve competitive advantages and sustainable growth in the hospitality industry.

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