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Създаване на устойчиво работно място в мултикултурна организация

Author(s): Mariya Aleksandrova Ivanova / Language(s): Bulgarian / Issue: 1/2019

This article reflects the results of a study that seeks to answer the question: how to create a sustainable workplace by managing differences and incorporating diversity from people. The three main aspects of the problem are discussed - institutional, ethical and managerial. Guidelines for building a sustainable workplace with shared tolerance for diversity are given, summarizing the essential circumstances that help build a unique corporate model for a sustainable workplace.

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СЪСТОЯНИЕ И НАСОКИ ЗА РАЗВИТИЕ НА АДМИНИСТРАТИВНОТО ОБСЛУЖВАНЕ В ОБЩИНИТЕ

Author(s): Katia Kirilova / Language(s): Bulgarian / Issue: 3/2019

This article deals with issues related to administrative services and the performance of municipalities. The topic has been subject to continuous debates in terms of the efficiency of the services which local authorities provide and the prospects for improving the process. The focus of the research is on work processes at the level of local administrative services, while its aim is to identify the major challenges which municipalities are facing and suggest possible measures for improvement. To accomplish this, a questionnaire for conducting an online research was designed. The questionnaire consisted of 12 questions and was sent to 265 respondents, which is the number of municipalities in Bulgaria. The analysis made for the purposes of this research is based on the formal data submitted by 60 municipalities on the territory of the Republic of Bulgaria. The findings of the analysis helped us identify possible solutions for improving the monitoring and designing of work processes, updating provided administrative services and raising their efficiency as the basis for developing integrated electronic administration.

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СЪСТОЯНИЕ И ПЕРСПЕКТИВИ ПРЕД РАЗВИТИЕТО НА ЯДРЕНАТА ЕНЕРГЕТИКА В БЪЛГАРИЯ

Author(s): Borislav Boev / Language(s): Bulgarian / Issue: 14/2018

Nuclear Energy is a strategic part of Bulgaria's energy security. Maintaining, modernization and expansion of nuclear capabilities for civil purposes is an important process, which is closely related to the country's energy security.

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Състояние и проблеми при управлението и развитието на селското стопанство

Author(s): Marina Nikolova,Marusya Linkova / Language(s): Bulgarian / Issue: 1/2020

The international scientific and practical conference on “State and Problems in the Management and Development of Agriculture” held in Svishtov on 4 October 2019 attracted a great number of Bulgarian and foreign scholars who work in the field of agriculture as well as representatives of the business in the agricultural sector. The scientific forum was attended by 83 representatives from nine countries and three continents; they presented 68 papers dealing with the organization and management of investments and innovations, entrepreneurial initiatives and diversification in the agricultural business, financial and accounting aspects, marketing, distribution and trade, information technologies, ecologization and sustainable development, legal and socio-cultural barriers of the general agricultural policy of the European Union. In the discussions during the scientific forum, we identified, analysed and assessed the current problems that accompany the development of agriculture and made specific proposals for their solutions on the basis of the expert capacity of the scientific community and the institutions that manage the agricultural sector in Bulgaria, as well as the needs of the agricultural business.

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Състояние и развитие на „зеленото хотелиерство“ в България

Author(s): Pavlin Pavlov / Language(s): Bulgarian / Issue: 03/2018

The number of tourists aware of the great importance of environmental problems is constantly increasing. As a result, the number of eco-entrepreneurship initiatives in the hospitality industry has gradually increased. Therefore, the aim of the present scientific research is to establish the situation and to follow the development of the „green hospitality“ in Bulgaria, as well as to outline the prerequisites and the main obstacles for the creation of „green hotels“.

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Състояние и развитие на иновационния потенциал на човешките ресурси от индустриалния сектор

Author(s): Asya Sotirova / Language(s): Bulgarian / Publication Year: 0

Human resources generate the competitive potential of the modern enterpriseoriented towards innovation development. The main objective of the present study is toestablish the state of innovation potential of the human resources in the industrial sectoras well as to define the approaches for its development. The methods used were: survey,comparison method, analysis and synthesis method.

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Състояние и развитие на строителството в България в условията на променяща се макросреда

Author(s): Elis Palaz / Language(s): Bulgarian / Publication Year: 0

The article explores the annual and quarterly accounts of Bulgaria compared to the EU, such as GDP and its main components; analyzes some of the indicators of the construction sector; and outlines main trends for the future development of the business climate in the Bulgarian construction industry.

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СЪСТОЯНИЕ И ТЕНДЕНЦИИ В РАЗВИТИЕТО НА БЪЛГАРСКАТА ИКОНОМИКА. ЕФЕКТИ И ЗАПЛАХИ ЗА БАНКОВАТА СИСТЕМА

Author(s): Plamen Georgiev / Language(s): Bulgarian / Issue: 15/2019

The purpose of this article is to clarify the current state of the economy in Bulgaria, in particular the banking system and to outline the prospects for development in the medium term. The study is structured in two parts. The first part provides an assessment of the tendencies in the development of the national economy as an integral part of the economy of the EU and the world. The second part focuses on the risks and threats to the banking system considered in the negative scenarios for the development of the national economy. Two key conclusions are drawn. First, the Bulgarian economy is in equilibrium despite the imbalances and the unsatisfactory growth. The macroeconomic indicators, in aggregate and in their components, directly influence the efficiency and the management strategies of banking institutions in the country. The influence is interconnected and correlated. The challenges of objective and subjective nature should be carefully scrutinized and fairly assessed. Second, the specific management decisions for each financial institution could provide prudential and lawful governance combined with non-expansive economic growth. The regulatory policy of the ECB and the Currency Board present significant challenges to the Bulgarian state and the credit institutions in the country.

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СЪСТОЯНИЕ И ТЕНДЕНЦИИ В РАЗВИТИЕТО НА ТУРОПЕРАТОРСКАТА ДЕЙНОСТ В БЪЛГАРИЯ И СТРАНИТЕ ОТ ЕВРОПЕЙСКИЯ СЪЮЗ ЗА ПЕРИОДА 2007-2017

Author(s): Vasilisa Valkova / Language(s): Bulgarian / Issue: 13/2017

This study examines the state of the tour operator activity in Bulgaria and the European Union for the period 2007-2017. The analysis of the activity is based on several key indicators - number of tour operators, employment in the sector, financial indicators (total turnover, profitability) and labour productivity. The main trends in the development of the enterprises in the sector of tour operator activity are outlined.

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Състояние на ERP обучението в счетоводното образование в българските висши училища

Author(s): Iliyan Dimitrov / Language(s): Bulgarian / Issue: 03/2018

In contemporary's conditions, there is an urgent need for a thorough learning of ERP systems and the provision of skills that are needful to student’s professional realization. Authors from different universities around the world have studied the state of ERP systems curricula and their educational and practical relevance in various aspects. There aren’t numerous publications that investigate the relationship between ERP systems and accounting education. The article aims to study the state of ERP learning in accounting education in Bulgarian universities to outline the development and improvement opportunities. The indispensability by ERP skills has been identified for modern accountants. Well-wishing suggestions have been made to update and expand the accounting students' education concerning ERP systems. An attempt has been made to determine the stage in ERP education maturity model in accounting majors in Bulgarian universities and some recommendations have been given.

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СЪСТОЯНИЕ НА БАНКОВИЯ КРЕДИТЕН ПАЗАР В БЪЛГАРИЯ

Author(s): Trajan Iosifov / Language(s): Bulgarian / Issue: 3/2019

While not all domestic businesses are growth-oriented, at some stage of their development they need capital to improve their competitiveness and adaptability to changes of their business environment. The access to affordable bank loans is crucial for the development of many Bulgarian businesses, which face increasing external and internal competition. This is due to the fact that there are virtually no alternative sources of financing in our country. The present study aims to present an analysis of the credit market in the country in view of the key importance of bank monetary resource, which is a major factor for strengthening the competitive potential of Bulgarian enterprises. The article presents an analysis of the domestic bank loan market in terms of the key importance of banks’ financial resource, which is a major factor for raising the competitiveness of the Bulgarian enterprises. Keywords: bank financing, credit market, economic development.

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СЪСТОЯНИЕ НА ПРИЛАГАНЕТО НА МАРКЕТИНГА НА ВЗАИМОВРЪЗКИТЕ В ТЪРГОВСКИТЕ ВЕРИГИ В БЪЛГАРИЯ: СРАВНИТЕЛЕН АНАЛИЗ НА ДВЕ ВЕРИГИ

Author(s): Lina Anastassova / Language(s): Bulgarian / Issue: 1/2015

The study discusses the implementation of relationship marketing in the retail chains in Bulgaria. At the beginning of the study the transition from transactional marketing to relationship marketing is represented as well as the indicators for analysis of the retailers’ marketing activities on the Bulgarian market: use of customer retention strategies and which types of strategies are implemented, use of CRM system and customer database, participation in partners network and establishment of long term relationships with suppliers. The main part of the study contains a comparative description between the relationship marketing practices of two chains: Piccadilly and Kaufland and conclusions about the strong and weak sides of their marketing practices.

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Състояние на фасилити мениджмънт бизнеса у нас

Author(s): Dragomir Stefanov / Language(s): Bulgarian / Issue: 2/2019

As part of the property management business the facility management is entering quickly our society. The main objective of the present study is through the methods of analyze and synthesize to summarize the results of an empirical questionnaire survey regarding the present state of FM business in Bulgaria. On this basis, conclusions have been made about the main trends in the development of the sector and some recommendations have been formulated for the active companies on this market.

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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.

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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.

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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.

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Същност на риска в икономиката и бизнеса

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

The development of economic relations, globalization, modern technology place a number of challenges not only to business organizations but also to the academic community. The environment in which businesses operate in all sectors of the economy is full of opportunities and threats that affect the achievement or not of the desired results. This is associated with expressing the concept of risk in the economy and business

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СЪЩНОСТ НА ФУНКЦИОНАЛНИТЕ СТРАТЕГИИ И ПРИЧИНИ ЗА ИЗРАБОТВАНЕТО ИМ

Author(s): Bojidar Babadjanov / Language(s): Bulgarian / Issue: 13/2017

This article discusses the problems related to the specifics of the functional strategies as well as their conditionality imposed by the development of the economic processes in the country. The article focuses on the leading role of functional strategies, which generates high potential for development.

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СЪЩНОСТ, ОСОБЕНОСТИ И НАСОКИ ЗА РАЗВИТИЕ НА ДЕЙНОСТИТЕ ПО ПРОФИЛАКТИКА НА ЗАБОЛЯВАНИЯТА И ПРОМОЦИЯ НА ЗДРАВЕТО В БЪЛГАРИЯ

Author(s): Nora Nikolaeva / Language(s): Bulgarian / Issue: 13/2017

The present study investigates the condition and guidelines to development of disease prevention and health promotion activities in Bulgaria in the 2012–2017 period. The importance of the paper is based on the fact that preventive activities represent a modern way of re-evaluating and improving the processes of protection and increasing the health of the population. A number of factors for their effectiveness, including the expansion of their volume and scope as indicators of real priority in the analysed period are considered. As a result of the documentary and financial analysis, conclusions are made about the regulatory deficiencies, limited operating capacity and unsatisfactory amount of public funding (health insurance) of the activities surveyed.

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СЪЩНОСТ, ХАРАКТЕРИСТИКИ И ОСОБЕНОСТИ НА УПРАВЛЕНСКИЯ КОНТРОЛ В СЪВРЕМЕННАТА ОРГАНИЗАЦИЯ

Author(s): Mariana Usheva / Language(s): Bulgarian / Issue: 1/2013

Management control ("MC") is one of the most important performance factors in the modern practice of impact and interaction with human resources. It provides feedback between expectations, initial plans and objectives and achieved real results. All the controls have the same goal: to contribute to actual results that are closest to the desired (planned). With management control management determines the correctness of their decisions and establishes the need for adjustments. The modern manager has to skillfully use all the means, methods and techniques of managerial control. To choose the most appropriate for the organization, human resource situation and control on the basis of trust, delegation of rights and responsibilities and appropriate interaction downstream "controller - controlled."

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