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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.

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Търговия 4.0 - наука, практика и образование. Сборник с доклади

Author(s): / Language(s): English,Bulgarian,Russian

The jubilee international scientific conferences organized by the Economics and Management of Commerce Department at University of Economics-Varna every five years are a long-standing tradition that has proven its place and importance for the academic community. The current conference "Commerce 4.0 - science, practice and education" is dedicated to the 65th anniversary of the Economics and Management of Commerce Department and the 70th anniversary of the “Economics and Commerce” specialty. The celebration of the anniversaries is reason to commemorate with gratitude the founders of the University and the Economics and Management of Commerce Department, who have realized the fundamental role of commerce for the development of the economy and the society as a whole, as well as to pay due attention to the current problems in the development of the theory and commercial practice.

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Търговията със Субсахарска Африка според българските фирми

Author(s): Eduard Marinov / Language(s): Bulgarian Issue: 1/2017

The main characteristics of the companies carrying out and exhibiting interest in trade with Sub-Saharan Africa are identified based on the analysis of a representative survey of Bulgarian enterprises. In order to deepen and streamline the results obtained and to formulate adequate recommendations to the companies and the government for the future development of their policies, a number of companies with real trade relations with countries from the region were identified, with which structured interviews were conducted. The study discusses the results obtained – the first section presents briefly the general features of Bulgarian trade with Sub-Saharan Africa, the second focuses on the identified synthetic profile of Bulgarian companies trading with the region, while the third, main part of the study summarises the attitudes and assessments of Bulgarian business outlined within the structured interviews.

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Търговската несъстоятелност - правни и счетоводни аспекти

Author(s): Stanislava Pancheva,Diana Petrova / Language(s): Bulgarian Issue: 1/2018

The present study examines the nature of commercial bankruptcy, through the prism of accounting, analyzes the stages in which the court proceedings pass and the accounting procedure for its realization, and outlines the specifics accompanying the process of its termination in the enterprises. The aim is to reveal peculiarities and problems, as well as opportunities for their acceptable solution.

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Търновската конституция – собственост, финанси, икономика

Author(s): Milko Palangurski / Language(s): Bulgarian Issue: 1/2018

The 1879 Constitution of Turnovo gives liberal direction to the economic development of Bulgaria. The constitutional text proclaims equality of ownership and its inviolability. Citizens are not limited in their right to economic initiative and association. The state regulates taxation and the allocation of budget funds using the modern European practices. The economic backwardness has pushed the country's political elite to create and speed up the modernization process through a system of economic ministries.

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УГОВОРИ О ОБАВЕЗНОМ ОСИГУРАЊУ У САОБРАЋАЈУ

Author(s): Miroslav Milosavljević / Language(s): Serbian Issue: 03/2012

Economic trends in the modern market economy could not be realized without insurance. Insurance massively contributes to faster and more secure operating without major consequences of the risks posed by modern business. Upon payment of funds insured by the insurer, formed a strong insurance fund from which to pay the sum insured if the insured event occurs and thus easier to bear the burden of the insured occurrence and damages, since the same is distributed evenly to all persons who paid the funds to insurance funds. From the first day found an insurance contract, this contract and job security has constantly evolved in line with technical and technological development. With the development of means of transport, has developed a special form of compulsory insurance in traffic. Given the great importance of this insurance, the author decided to investigate the same, especially in light of the Law on Compulsory Insurance in Traffic, which was enacted in the Republic of Serbia, which has so far repeatedly amended.

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Удосконалення інвестиційної привабливості економіки України

Author(s): Mykola Ignatenko / Language(s): Ukrainian Issue: 31/2016

The subject of research. The question the improvement of investment attractiveness of Ukraine’s economy isconsidered.The purpose of research is to analyze the improvement of investment attractiveness of Ukraine’s economy;to find out a number of the key issues hindering effective process of the improvement of investmentattractiveness of the country's economy and maximum attraction of foreign investments in Ukraine’s economy;to consider the most important issues; to define the positive aspects of foreign investment to Ukraine and theworld economy; to propose measures to the improvement of investment attractiveness of Ukraine’s economy.The results of work are to develop the scientific-substantiated recommendations, methods and conclusionsto direct on the decision of actual problems that hinder effective process of the improvement of investmentattractiveness of Ukraine’s economy. The measures for the improvement of investment attractiveness ofUkraine’s economy are offered.Practical implications. The actual problems of incomings of foreign investments are studied and the mainways of their solutions are offered. The practical recommendations to the improvement of investmentattractiveness of Ukraine's economy are defined.Conclusions. As a result of the study, it is found that the process of the improvement of investmentattractiveness of Ukraine's economy in the current terms of global space is a problem for modern orientation theinvestments in our economy.The main problems in attraction of foreign investments for today is: political and legislative instability, lack ofreliable guarantees of protection against changes in the Ukrainian legislation, significant tax and administrativepressure, high levels of corruption and bureaucracy, a significant level of inflation in the country and thecomplexity of registration, licensing and customs procedures. The main ways of solving these issues include:creating of the system of institutions and mechanisms to facilitate the work of investors in Ukraine’s economyand implementation of a coordinated information-marketing policy that will significantly improve Ukraine’sinvestment attractiveness in the world.

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Удосконалення політики управління кредитним портфелем ПАТ КБ«ПРИВАТБАНК» на основі swot-аналізу кредитного портфелю комерційного банку

Author(s): Marta Dmytryshyn,Natalia Panchak / Language(s): Ukrainian Issue: 28/2016

Research subject is represented by theoretical and practical issues of implementation and improvement ofthe bank’s credit portfolio management policy.Research aim is to substantiate the areas of commercial bank’s credit portfolio management policyimprovement.Research methods applied in the paper are comparison, grouping, SWOT-analysis, a systematic approach.Research results. In the paper the credit portfolio of PJSC CB «PrivatBank» is investigated by the SWOTanalysistools; a decision support system to manage bad debts of commercial banks is developed, ways ofimproving the credit portfolio management policy of PJSC CB «PrivatBank» are suggested.Branch of applying research results is a credit activity of commercial banks.Conclusions. The performed SWOT-analysis of the credit portfolio of PJSC CB «PrivatBank» has revealedits strengths and weaknesses, potential threats and opportunities and based on them ways of improving thecredit portfolio management policy of the bank are suggested in general. In the course of the analysis thepresence of growing particle of bad debts in the credit portfolio of the bank has been found, which necessitateda detailed study of the problem and developing a decision support system to manage bad debts of the bank.Implementing the proposed policy directions of improvement of the commercial bank’s credit portfolio policy willensure the efficiency of its credit activities under conditions of variable internal and external environment.

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Укриването на данъци пряко следствие ли е от размера на ставките?

Author(s): Emil Kalchev / Language(s): Bulgarian Issue: 1/2018

Tax evasion is a serious problem for every country. It is believed that by lowering tax rates this problem can be overcome. Does this idea unambiguously support the economic theory? Or is tax evasion a phenomenon that is rooted in a much wider range of money? This article will look at the baseline economic discussion on this issue, and more thoroughly outline the “classic” quantitative model of tax evasion. It makes it clear that evasion of taxes is not directly dependent on the size of tax rates. Consequently, the public discussion based exclusively on this factor is one-sided and does not affect this phenomenon in full, which is a prerequisite for it to remain barren.

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УЛАГАЊЕ У БАНКАРСКИ СЕКТОР КАО ОСНОВ ЗА ПРАЊЕ НОВЦА

Author(s): Kristijan Ristić,Ljubomir Miljković,Marijana Milunović / Language(s): Serbian Issue: 1/2021

The problem of money laundering is present on a national and international level and is significantly expressed in those societies where organized crime intents to legalize through criminal money laundering and to infiltrate financial and economic flows, with the aim of controlling certain economic and political processes.The criminal activity that precedes the acquisition of illegal revenuess, the methods of money laundering and the methods of counteraction, contains certain specifics without which it is not possible to percieve all aspects of money laundering, especially in terms of choosing the appropriate strategy for combating it. All this points to the importance of research this issue, especially money laundering in the function of terrorist financing.

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УЛОГА И ЗНАЧАЈ МЕЂУНАРОДНИХ УГОВОРА У РЕГУЛИСАЊУ МЕЂУНАРОДНИХ ОДНОСА У САВРЕМЕНИМ УСЛОВИМА

Author(s): Dragana Nešović,Dušan Jerotijevic / Language(s): English Issue: 3/2018

All international subjects acting on the international scene are obliged to respect generally accepted norms and basic principles of international law. The basic acts containing these norms on which the international legal system primarily relies are international agreements, whether contracts concluded between states and / or international organizations, bilateral or multilateral. In that respect, starting from the position of international agreements in the generally accepted hierarchy of international law sources, this paper analyses the role of international agreements and the importance that they, as the basic instruments of regulating international relations and cooperation among contemporary subjects of international law, have in the international legal system. The aim of this paper is to highlight the manner and consequences of the influence on the legal process in this field, given the legal nature of the international agreements impact in the context of varying international relations, under the influence of a omnipresent globalisation.

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Умови і параметри оптимізації споживчого ринку

Author(s): Liudmyla Berezina / Language(s): Ukrainian Issue: 24/2013

Solving the problem of stabilizing the consumer market and further optimization of the food supply of the population causes the deeper research necessity of theoretical principles concerning the conditions and parameters of the market.The article notes that despite the existence of institutional mechanisms that have significant potential for harmonizing relations between the subjects of the consumer market , there is no broad theoretical elucidation of conditions and parameters of its optimization. An attempt to summarize the conditions and parameters of optimization of the consumer market of Ukraine is made. It is noted that taking into account the conditions and parameters of optimization of the consumer market in the business practice of its subjects provides effective food supply for the population of Ukraine .Emphasis on that the research of the conditions of the consumer market functioning requires a clear definition of the factors that affect the scope of economic relations companies in order to substantiate management decisions for timely neutralization of the negative impact that leads to the inevitable economic risk .

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УПРАВЛЕНИЕ НА РИСКА С ФИНАНСОВИ ДЕРИВАТИВИ, ТЪРГУВАНИ НА НЕМСКАТА И ЛОНДОНСКАТА БОРСОВА ГРУПА

Author(s): Sava Hristov Dimov / Language(s): Bulgarian Issue: IX/2016

The article examined the emergence and evolution of derivative financial instruments of the German and London stock groups - Frankfurt Stock Exchange, the Stock Exchange for futures and options Eurex, the trading system Xetra, the exchange for structured products Scoach, Tradegate Exchange, Clearstream International, Euronext. Liffe, EDX London, ICE Futures Europe and the London Metal Exchange. JEL Classification System: G15, F31.

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Управление на рискове при инвестиционен портфейл

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

Effective management models are limited to defining objectives, volume and resources, taking into account the two most important indicators – time and risk. Systemic risk is conditioned by the general state of the economy, which is related to factors such as war, inflation, global tax changes, and changes in monetary policy, changes in stock prices, their yields and general market fluctuations. The performance evaluation of a model is associated with determining the utility function of an option and selecting the most appropriate alternative. Management is looking for models that have minimal risk at a predefined minimum performance level or vice versa at a set level of risk is not lost efficiency.

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УПРАВЛЕНИЕ НА ФИНАНСОВИ РИСКОВЕ ЧРЕЗ ДЕРИВАТИВНИ ИНСТРУМЕНТИ

Author(s): Nadya Velinova-Sokolova / Language(s): Bulgarian Issue: 1/2018

The financial crisis did not expose specific weaknesses with hedge accounting in the same way as it is claimed for classification measurement and impairment. Instead the hedge accounting rules have long been regarded as complex and too rules based, giving rise to accounting information that is not always useful or a fair reflection of the risk management activity underlying it. As a result, the new IFRS 9 Financial Instruments develop a new approach to management risk and a model for hedge accounting that is more representative of the risk activities. The present paper aims to present the requirements of the new risk management approach and new hedge accounting according to the IFRS 9 Financial Instruments. The problem of risk management has been also considered.

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УПРАВЛЕНИЕ НА ФИНАНСОВИТЕ ПРОБЛЕМИ НА ОТВОРЕНАТА ИКОНОМИКА НА ГРУЗИЯ, СЪОБРАЗНО УСЛОВИЯТА ЗА ПРИСЪЕДИНЯВАНЕ КЪМ ЕВРОПЕЙСКИЯ СЪЮЗ

Author(s): George Abuselidze,David Katamadze / Language(s): English Issue: 2/2018

The study of the article is the financial environment of the open economy of Georgia, which aims to identify the problems in the financial and economic sphere of Georgia, and the goal of researching the article is to set the appropriate ways of solving these problems. The methodological basis for the study of the article is a complex approach that has made it possible to determine the characteristics of the financial environment, to stimulate attracting foreign investments and determining factors that may be hindering. In the course of the research, methods of abstraction, induction and deduction, statistical data generalization, gathering, grouping, analysis and synthesis were used.

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Управление на финансовия риск на транснационалната корпорация

Author(s): Nikolay Mazadzhiev / Language(s): Bulgarian Publication Year: 0

The report for the conference focuses on the theoretical foundation for the financial and specifically the currency risk management of the multinational company, different types of currency risk and the approaches for its management and control (taken as an example the international company Actavis). Special attention is drawn to the contemporary policies of risk management of the financial risk. The qualitative and quantitative methods for management and control of the financial risk have been reviewed in the report and their link to the profitability of the company. As a conclusion in the report have been summarized the four main policies in the management of the financial risk of the company – risk transfer, risk acceptance, reduction of risk and risk avoidance.

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Управління вартістю: сучасні інструменти оцінки ефективності інвестиційного проекту девелопера

Author(s): Olga Petrash / Language(s): Ukrainian Issue: 23/2014

The purpose of the article is scientific substantiation of the possibility to use effectively in the national practice modern instrumentsand models of the company (developer) value management in order to estimate effectiveness of the investment project of thecompany. The object of the research is Modern instruments of estimation of effective enterprise management within conception ofvalue-based management. Having analyzed, systematized and generalized of many scientists’ works we have concluded thatresearches of conceptual approaches and technologies of enterprise cost estimation are still essential. In this results of analysis ofmodern approaches to value-based company management were proposed; correlation between goals and approaches to estimationof company value was traced; principles of organization of system of indicators, which outline effectiveness of enterprise operationwere defined. Possible ways of EVA criteria usage for estimation of effectiveness of enterprise financial and business operationmanagement were reasoned. On the basis of review of modern literature sources related to this issue, main approaches todistinguishing groups of factors of costs, depending on the level of cost assessment, place of origin and possibility of management,were determined. As a result of research classification of native and foreign scientists’ approaches regarding differentiation of costfactors on the basis of financial and nonfinancial criteria was structured and consolidated. It was justified that complex managementof divergent factors will enable to apply value- based management system for operation of native enterprises especially when theyundergo innovative changes, which are the important lever of enterprise value formation and are often considered to be nonfinancial(quality) factors. We have proposed to use the integral index, such as their combination (for example EVA,SVA and CFROI ), forinvest project analyses of the developer for the further comparison of results. Perspective of the further investigations of this problemis developing of scientific-methodic instrument, which will enable to consider overviewed factors for making up decisions in thesystem of cost-oriented enterprise management.

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Управління проектами банку в період трансформації

Author(s): Vladimir Gamaliy,Tetiana Muhdenko / Language(s): Ukrainian Issue: 1 (34)/2018

The article deals with the management of banking projects in the transformation period. The purpose of the article is to study the characteristics of the banking system's transformational processes and to analyze the flexible methodology of management in order to improve the existing approach to project management of the bank. The article analyzes the essence of transformation. The nature of the transformational processes was examined and the main goal of transformation was established. The essence of transformation of the banking system is analyzed. In particular, it was established that transformational processes are most clearly manifested in modern trends aimed at stimulating processes of concentration and centralization of capital in the banking sector. The key factors that hinder the sustainable development of the banking system are identified. The article explains how the banking system should change in order to minimize negative impacts and ensure sustainable economic growth.Interconnection of processes of globalization and transformation is established. The changes which are taking place in the banking sector under the influence of globalization are established. Taking into account the current trends in the development of the banking system of Ukraine, it was determined that a number of activities related to the transformation of the banking system, based on such principles as global conditions of global development, national priorities, the real state of the economy and society, should be carried out. In addition, the strategic directions of restoration of a competitive and efficient banking system are revealed. The essence of project management in the conditions of transformation is analyzed. It is determined that in an unstable environment it is better to apply flexible methods of project management. Classical approaches to project management are already somewhat obsolete and do not correspond to the current level of economic development, while flexible management methods allow to respond quickly to changes in the environment. Therefore, when managing the bank's projects in the transformation period, it is necessary to apply the most flexible methods.The article analyzes the features of the Scrum application. The process of splitting the project into sprints is analyzed. The peculiarities of the project team formation were identified and the main roles of the project. The functional purpose of the Product Owner, Scrum Master and Scrum Team is defined. The essence of the main project documents is described.The organization of work on the project on the Scrum methodology was analyzed, in particular, features of conducting of daily meetings were determined. The basic directions and issues that are considered at these meetings and their appointment are established. The process of conducting retrospective meetings was analyzed. The article outlines the basic principles of Scrum: transparency, inspection, adaptation. It is determined how these principles are implemented in practice. The article substantiates the expediency of using Scrum in the management of bank projects. It was found that using Scrum project management will allow the bank to minimize the negative impact of transformation processes. The distribution of sprints helps to reduce the adverse effects of uncertainty. A model that demonstrates how project management in a bank will occur when using Scrum has been created. This model demonstrates how to combine the already existing approach to project management used in the bank and Scrum. The created model of project management will allow detailed planning of the project in line with the usual directions for the project executives, implement the workflow more efficiently and optimize the response process to changes through the use of the Scrum methodology toolkit. Whereas, the division is carried out for short periods of time, it is much easier to track the trends inherent in the implementation of the project than to predict them in the long run.Also, the article describes the main elements of the model, namely: input, output, control, mechanism. Application of this model for managing the bank's projects will reduce the level of bureaucratization of the project, more efficiently organize communication between the participants and reduce the time of implementation of the project. Scrum methodology does not require detailed risk planning at the start of the project as it is monitored throughout the life cycle of the project. Further research is advisable to focus on detailing project management with the use of Scrum, as well as possibly deepening research to analyze other peculiarities of banking activities that may have an impact on projects.

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Управління фінансовими процесами децентралізації та формування територіальних громад

Author(s): Lidiya Goroshkova,Volodymyr Volkov / Language(s): Ukrainian Issue: 36/2018

In work the carried out modeling of conditions of stable functioning of a financial system of a territorial community. The reforming between budget of the attitudes is by stimulus for local communities on the one hand, namely, more effectively to form profitable parts of the budget, and from another - to pass to self-maintenance and more rational planning of the charges, which in the future financial periods will allow to make territorial communities economically self-sufficient and financial capable. Is shown, that owing to acceptance of changes in the Tax code of Ukraine and Budget code of Ukraine the financial opportunities of local self-management are essentially extended. On the today state carries out essential financial support of process of decentralization. Is proved, that the financial support of reforms of the administrative - territorial device of Ukraine should not turn to redistribution of a means of the State budget for the benefit of separate territorial communities and their associations. That is a ultimate goal of reforms should become creation financial of capable and self-sufficient territorial communities.In work modeling stages and conditions maintenance of constant development of territorial communities is carried out. Is proved, that is necessary to allocate three stages: 1) minimization of the losses, achievement without the losses and formation of conditions of self-sufficiency in financial maintenance; 2) achievement profit and profitability; 3) achievement of a level of financial stability, sufficient for steady development of territories.Is proved, that the greatest financial help on the part of the state the territorial communities demand at first two stages. In this connection, is offered at first two stages to plan exponential growth of volumes of state support. At the third stage, there is necessary a need for external financing on the part of the state. But at this stage the majority of territories already owe is at that level of financial stability, on which it is possible to supply the most part it profit and profitability for the account inside branch of resources and opportunities. Is proved, that at the third stage, the necessity of prompt growth of the charges disappears, they are possible for fixing on determined sufficient for support of constant development a level. Such situation best is possible for describing by a logistical curve.

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