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Result 21461-21480 of 21483
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E-Tools for Criminal Case Management within Selected EU Member States

E-Tools for Criminal Case Management within Selected EU Member States

Author(s): Author Not Specified / Language(s): English

In recent years, public authorities have begun to adopt several statutory reforms to incorporate ICT into everyday tasks of judicial systems’ actors. In the European sphere, the concept of e-justice has been mainly developed in justice administration. This publication provides comparative analysis of current practices of justice recordkeeping and the electronic tools for measuring the judicial system performance in Finland, Belgium, Greece, Italy, Spain, Germany, and England and Wales as well as an overview of the introduction of ICT in the judiciaries of Bulgaria and Poland.

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Изкуственият интелект, новите работни места и кръговата икономика

Изкуственият интелект, новите работни места и кръговата икономика

Author(s): Atanaska Ivanova Tuntova / Language(s): English,Bulgarian Publication Year: 0

The circular economy creates new opportunities by introducing ecological principles in manufacturing. The use of technology and artificial intelligence in the circular economy in the environment will contribute to creating new jobs. Digitalization helps to use resources more efficiently and optimize processes and sustainable growth. The skills of the future are directly related to the digital and green transformation of the economy.

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Съвременни предизвикателства пред финансовия мениджмънт в здравеопазването и националната сигурност от приложението на изкуствен интелект

Съвременни предизвикателства пред финансовия мениджмънт в здравеопазването и националната сигурност от приложението на изкуствен интелект

Author(s): Tatiana Ivanova Evtimova / Language(s): English,Bulgarian Publication Year: 0

Modern challenges to financial management in the field of health care are related to the organization of the health insurance system. Financial management in health care based on artificial intelligence technologies also brings advantages that arise from the accumulation of a more complete set of knowledge, from the streamlining of the process and the elimination of emotional instability in decision-making, from the reorientation from the routine of activities and dissatisfaction from certain repetitive work tasks to another type of creative activities, from expanding the scope and scale of action, from solving more complex problems in a shorter time, etc.

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The role of the artificial intelligence in Surveillance and Reconnaissance

The role of the artificial intelligence in Surveillance and Reconnaissance

Author(s): Boris Zarkov / Language(s): English,Bulgarian Publication Year: 0

The current report examines the place of artificial intelligence and its level of development in the field of OSINT, as well as the advantages, disadvantages and dangers associated with it. The report begins with an introductory statement aimed at those unfamiliar with the concept of OSINT and continues with an introduction to its functions, current use, and later its advantages, disadvantages, and dangers. This report does not claim to be exhaustive on the subject and aims only to present the current state of artificial intelligence in the specific field.

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Зелено управление на човешките ресурси и мотивация – иновации, традиции и добри практики

Зелено управление на човешките ресурси и мотивация – иновации, традиции и добри практики

Author(s): Nonna Metodieva Ilieva,Valentin Vasilev / Language(s): English,Bulgarian Publication Year: 0

For the first time in its history, contemporary society is facing challenges so diverse in nature – from the protracted pandemic of the Covid-19, to the crisis of hostilities in Ukraine; serious challenges based on the energy crisis, and complex economic relations. In this context, the complicated political situation throughout the world seems to be the scene of the search for new solutions in all spheres of socio-political life. In these turbulent times, there is still talk of 'sustainability' – of solutions, policies, strategies. Employers and employees face joint challenges to reconcile sustainability and profitability. This paper aims to present key ideas related to the concept of Green HRM and to highlight some key features in making sense of the applicability of this concept in the practice of modern organisations. It focuses on the current state of Green HRM practices in Germany and Bulgaria, where HRM has been a leading theme in recent years and where good practices and ideas can be drawn out.

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Oszustwa związane z VAT z udziałem platform cyfrowych

Oszustwa związane z VAT z udziałem platform cyfrowych

Author(s): Jan Sarnowski,Paweł Selera / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to outline the specifics of VAT taxation in the e-commerce sector and to present the legislative measures implemented by both Poland and the EU in order to reduce the tax gap in this area. Design/methodology/approach: The authors analyse the recent changes in the field of EU and national law aimed at counteracting VAT fraud in the area of new distributions channels of goods and services. The authors present new legal solutions, especially those addressed to online platforms, and examine their impact on the e-commerce market. The effectiveness of legal solutions is illustrated by data and statistics provided by the National Revenue Administration. Findings: Statistical data prove the effectiveness of the adopted legislative changes. Not with standing above the EU Commission’s new legislative proposals are presented and aimed at more effective transparence and compliance in this sector.

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Wykroczenia i przestępstwa związane z VAT – ujęcie normatywne

Wykroczenia i przestępstwa związane z VAT – ujęcie normatywne

Author(s): Magdalena Stępniak / Language(s): Polish Publication Year: 0

Purpose: The purpose of this research is to describe and elucidate the legal provisions related to Value Added Tax (VAT) crimes. Simultaneously, this study aims to delve deep into the realm of tax-related crimes, illuminating the different forms, their implications, and the impacts they bear. A critical component of this chapter will be devoted to the liability of the perpetrators in such crimes and the legal repercussions. By undertaking this, this chapter seeks to provide an understanding of VAT’s legal landscape, the challenges posed by tax crimes, and the mechanisms in place to ensure accountability and justice. Design/methodology/approach: In this chapter several approaches will be integrated. First, the dogmatic and legal analysis will be employed. This involves an examination of legal texts and statutes to derive established legal norms and principles. It ensures that this chapter remains rooted in the foundational legal doctrines and interpretations. Second, the theoretical and legal method will be used to provide an analytical framework. Through this method it is possible to insight theoretical underpinnings of the legal provisions in question. Findings: Several findings have emerged in this chapter. There is a detailed delineation within Polish criminal regulations that pertains to offenses and Value Added Tax crimes. This distinction allows for a better understanding of illegal activity of the criminals, starting from straight forward VAT omissions, to more serious crimes that may directly or indirectly pertain to VAT. Additionally, Polish fiscal regulations came to the fore. Their structure not only defines tax obligations but also emphasizes the importance and repercussions of non-adherence. What is more, the research brought into sharp focus the mechanisms by which liability is determined in the context of VAT-related crimes. Polish legal stipulations make anuanced distinction when determining accountability, especially concerning petty crimes versus more serious tax crimes. This distinction ensures that punishments for criminals committing VAT-crimes are not only meted out but are also proportionate to the nature and severity of the offense.

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Защита на чувствителна информация чрез пакетно криптиране

Защита на чувствителна информация чрез пакетно криптиране

Author(s): Ivaylo Ignatov / Language(s): Bulgarian Publication Year: 0

The article examines the possibility of protecting files containing personal data or sensitive information using envelope encryption. The principle of this type of encryption, its advantages and disadvantages compared to other types of encryptions is described. Examples of the practical use of envelope encryption for working with files, the content of which must be protected, and access to the information in them should be possible only for certain users.

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Определяне вероятността за настъпване на рисково събитие в информационните системи в Република България и други страни

Определяне вероятността за настъпване на рисково събитие в информационните системи в Република България и други страни

Author(s): Dyanko Hubenov,Chavdar Shehov,Petya Zheleva / Language(s): Bulgarian Publication Year: 0

Analyzing the probability of a cybersecurity risk event occurring is essential to reducing the likelihood and severity of cyberattacks. This report examines data to assess the likelihood of a risk event occurring in cybersecurity systems in the Republic and around the world. Although the results are trends rather than exact representations of the total number of attacks, they provide valuable guidance for improving cybersecurity. The deep insights that are gleaned from analyzing the information can be unexpected, helping us see things in new ways or understand connections we hadn‘t noticed before. In the context of cybersecurity, this can help us prevent attacks and improve the protection of information systems.

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Изкуственият интелект – елемент на трансформация на процесите на управление

Изкуственият интелект – елемент на трансформация на процесите на управление

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

The management of systems is often associated with great difficulties arising from the high degree of uncertainty in the elements influencing the system’s operation. One means of overcoming these difficulties is to automate processes by applying knowledge in artificial intelligence systems. The development of technologies in the field of artificial intelligence contributes to the increase of capabilities in control systems to perceive and interpret reality. The paper presents models of a conventional system with artificial intelligence, as well as a description of the properties and processes involved in the control process in both systems. The brief analysis identifies opportunities for improving management and increasing its efficiency through the use of artificial intelligence systems.

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Новата цифрова парадигма в икономиката

Новата цифрова парадигма в икономиката

Author(s): Svetoslav Velkov / Language(s): Bulgarian Publication Year: 0

The transition from a post-industrial economy to a digital economy is presented as a major trend in world economic development at the beginning of the 21st century. The relationship and conditioning of the term “digital economy” with related concepts is traced and it is emphasized that the digital economy creates new opportunities for growth and well-being, but is also associated with many challenges. The digital economy is emerging as a generalizing concept, which is reduced not only to new digital technologies, but also to significant changes in the traditional rules of doing business, in new manifestations of classical economic laws. The expansion of the digital economy thus has major strategic implications for productivity growth and global GDP.

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Ролята на интернет за артистите-изпълнители – икономически ползи и загуби

Ролята на интернет за артистите-изпълнители – икономически ползи и загуби

Author(s): Bilyana Dimitrova / Language(s): Bulgarian Publication Year: 0

This study analyses the role of the Internet for performers by presenting the main economic benefits and losses. The Internet is seen as an environment where economic fulfilment can be achieved through the exercise of performers' property rights, as well as an environment where performers are likely to suffer economic loss as a result of the infringement of their rights. It analyses the exercise of performers' property rights on the Internet. Based on a survey, conclusions are drawn on their level of awareness of the management of their related rights on the Internet. Case law in the field is presented and suggestions are made for improving the shortcomings highlighted.

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Актуални тенденции в издателския бизнес

Актуални тенденции в издателския бизнес

Author(s): Jouliana Tomova / Language(s): Bulgarian Publication Year: 0

The report explores the current state and challenges facing the publishing business in the context of dynamic and turbulent world processes, identified with exponential growth in information exchange opportunities and the development of Artificial Intelligence with wide-ranging but also narrowly specialized functions, the creative industries are at a crossroads . Questions about intellectual property in the publishing business, both in its theoretical, legal and technological dimensions, as well as in the purely practical applications that confront us with the multi-layered variability of everyday life, are posed with increasing urgency and sharpness. It is important to emphasize that intellectual property rights in the publishing business are a fundamental mechanism for protecting the creative efforts of authors, translators, art designers, illustrators, etc. from the fields of literature, science and the arts and at the same time provide an opportunity for economic stability for publishers and the publishing business. In this context, the management and protection of intellectual property rights plays a key role in the success of the publishing business.

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Incidence of Fake News Shared on Social Networks and Risk Assumed by University Students

Incidence of Fake News Shared on Social Networks and Risk Assumed by University Students

Author(s): Carlos Arturo TORRES-GASTELÚ,Joel Angulo-Armenta / Language(s): English Publication Year: 0

The objective of this paper is to analyze the perception of university students towards fake news by assessing the relationship between the incidence of fake news shared by themselves within their social networks and the risk assumed by students when sharing news they do not fully trust. Quantitative study through the application of a survey using a Likert scale applied to 313 students from different careers of the Faculties of Administration and Pedagogy of the Universidad Veracruzana in Mexico. Processing was carried out with descriptive and inferential statistics. The results point out the correlation between the risk assumed and the cases of false news shared indicating the existence of cases in university students with little predisposition to inquire into the reliability of the information, and who in turn, risk sharing it anyway. The variables of sex, age, semester, and educational program do not influence the risk that students assume when sharing news. However, students who claim not to share news they distrust also share fake news they do believe in on their social networks.

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Cashless Payments in Bulgaria - Development, Regulation and Integration into the Euro Area

Cashless Payments in Bulgaria - Development, Regulation and Integration into the Euro Area

Author(s): Petar Chobanov / Language(s): English Publication Year: 0

The main objective of this study is to present an analysis of selected indicators of cashless payments in Bulgaria. The main activities in the process of integration to the euro area as well as changes in regulations at the EU level are examined. The main thesis is that non-cash payments are continuously increasing, both in number and in total value, due to technological changes, the development of EU regulations, as well as the integration of the Bulgarian payment infrastructure to that of the euro area. The number of credit cards as well as POS terminals has increased significantly. The number of credit transfers and card payments increased several times, with positive dynamics also characterising payments initiated via the Internet through both instruments. Similarly, the total value of payments is also developing and the trend is expected to continue in the future.

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Дигиталните разкази в предизборните кампании

Дигиталните разкази в предизборните кампании

Author(s): Maryana Mihaylova / Language(s): Bulgarian Publication Year: 0

This report examines the concept of „digital narrative“, with a focus on clarifying the nature and application of digital narrative in election campaigns, with the aim of collecting and systematizing my currently available scientific information in the indicated direction. The concept of 125 „digital narrative“ is central to my dissertation research and the information referenced here will be used in it. In clarifying the essence of the digital narrative, the following methodological framework was used: who is the subject of the digital narrative, i.e. who is the digital storyteller, what is the digital story in terms of classical communication models, what are the possible applications of the digital story. This methodological framework predetermines the structure of the present exposition. The application of digital storytelling in campaign communications is explored in a one-day special.

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Подготвени за пазара на труда: иновативни стратегии за професионална реализация

Подготвени за пазара на труда: иновативни стратегии за професионална реализация

Author(s): Spasimira Davidova / Language(s): Bulgarian Publication Year: 0

The article analyzes the necessity of introducing new approaches in education related to preparing young individuals for the contemporary, dynamic labor market. The author explores innovative strategies for students' preparation in higher education institutions. Through a review of educational domains, collaboration with the business sector, and innovative trends, the article defines strategies aimed at improving preparation for the modern work environment. The article emphasizes the importance of bridging the gap between education and industry. With an innovative approach, it underscores the significance of lifelong learning and adaptive thinking. Innovative strategies are crucial for preparing young people for the contemporary job market. These strategies not only lay the foundation for a successful career but also cultivate a sustainable approach to professional development.

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Изграждане на критично мислене в подрастващите: предизвикателства за съвременната образователна среда

Изграждане на критично мислене в подрастващите: предизвикателства за съвременната образователна среда

Author(s): Tsvetelina Burova Lozanova / Language(s): Bulgarian Publication Year: 0

In today‘s dynamic and digitalized world, fostering critical thinking in young people is one of the most essential tasks of the educational system. It is no longer enough for children to memorize facts – they need to understand, reason, and learn to evaluate the information they encounter. The educational environment, functioning as a microcosm of society, shapes not only knowledge but also attitudes, behaviors, and skills for dealing with real-life situations. It should become a space where students not only acquire knowledge but also learn to ask questions, search for meaning, and defend their positions. However, this requires a different approach, more flexible methods, and a clear vision for developing thinking individuals. Education, in this sense, is not only a tool for knowledge but also a resource for shaping independent people who can navigate the complexity of the modern world and take responsibility for their own choices.

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Ноосферата/антропоценът, изкуственият интелект и заплахата за човека и обществото

Ноосферата/антропоценът, изкуственият интелект и заплахата за човека и обществото

Author(s): Boris Manov / Language(s): Bulgarian Publication Year: 0

The article raises the question of the „fate“ of man and society in the conditions of the turbulent global transformations of the entire existence of human civilization in the first decades of the XXI century, and in particular – of security and the advance of AI, emphasizing the possible, but already actual, negative consequences/threats of artificial intelligence, in the conditions of which humanity has been living for a long time.

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Сигурността на децата в дигитално разслоено общество

Сигурността на децата в дигитално разслоено общество

Author(s): Vladislava Dimitrova / Language(s): Bulgarian Publication Year: 0

This report presents a literary study of the safety of children in the perspective of time from the first to the third wave of social development in the Alvin Tofler. Nowadays, it is the safety of children that is one of the most frequent discussion topics, which brings together conscious scientific, political, civic, parental thoughts and actions. The main research question is: whether and in what direction the need for safety of children is changing in historically different societies? To achieve this goal, the conceptual framework of the research is introduced – child, childhood, security, digital inequality. Then a summary historical projection of the development of children‘s security in different societies is presented to reach the third part, whose emphasis is on aspects of children‘s safety today, in the information, networked, digitally layered society of the Fourth Industrial Revolution.

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