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Връщането на дейности при транснационалните компании – теоретични и терминологични рамки

Author(s): Magdalina Genova / Language(s): Bulgarian Publication Year: 0

In recent years, the phenomenon of rehsoring has become increasingly popular. Interest in the return of activities is increasing, both among politicians and scholars, and is being debated as to whether the resourcing is an increasing trend, or part of the traditional strategic mix of companies that, through investment and investment, choose the optimal location for their activities. The study of the evolution, scale and motivation of the return of activities is becoming increasingly important for understanding the drivers behind this phenomenon and for promotion policies. This article outlines the reshoring phenomenon, provides an overview of terminology, and sets out an exemplary research framework to help those working in the field – scientists, policy makers, and more.

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Нагласи на българския бизнес по отношение на целите за устойчиво развитие на ООН

Author(s): Ilina Mutafchieva / Language(s): Bulgarian Publication Year: 0

In September 2015 all 193 Member states of the United Nations adopted the 2030 Agenda for Sustainable development outlining the path for the development of the world, each country, the business and the nongovernmental sector. The inclusion of the 17 Sustainable Development Goals in business management processes is a precondition for increasing the investments and the trust in companies. In this report, the author aims to examine the involvement of Bulgarian business in achieving the Sustainable Development Goals and its attitude towards including the 2030 Agenda in its „agenda“.

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Икономическа и неикономическа ефективност в маркетинговите комуникации: теория и практика

Author(s): Alexander Hristov / Language(s): Bulgarian Publication Year: 0

The article presents a relatively new direction, related to the understanding of the efficiency of marketing communications – the distinction between economic and non-economic efficiency. A thesis is supported, that discussions whether these activities should lead to sales or achieve other results do not have strong base, because the main point in these cases is the purchase that can be even postponed for the future. In this sense, measurement of the effectiveness in practice is important to be done based on indicators related both to economic and non-economic results.

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Управление на мултикултурни проектни екипи като фактор за повишаване на успеха на проектното портфолио

Author(s): Matilda Aleksandrova,Boryana Bogoeva / Language(s): Bulgarian Publication Year: 0

The paper is focused on identification of major features of project team management in a global multicultural environment related to the achievement of success of project portfolio management. A special emphasis is put on the interrelation between project portfolio management, organizational strategy, and effectiveness of project teams operating in a global multicultural environment. Various indications are provided regarding the behavioral aspects, multicultural competences, and virtual project teams’ management. Particular attention is devoted to the impacts of the cultural diversity on the management of multicultural project teams.

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Актуални проблеми на управлението на взаимоотношенията със заинтересованите страни на проекта

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

This article gives a closer look to the current issues connected to the project stakeholders engagement management. Sometimes project stakeholders’ interests coincide which positively affects the project implementation. Special attention, however, needs to be paid if stakeholders’ interests differ. That is why project success requires proactive actions on behalf of project managers in order to properly interact with the project stakeholders. In addition, managers must bear in mind that stakeholders’ interests change within the different stages of the product life cycle.

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Междукултурни различия и ефективно лидерство в екипа

Author(s): Vasil Mihov / Language(s): Bulgarian Publication Year: 0

Business processes are going global nowadays, project teams include members spread across the globe. The managers face number of challenges managing these teams. They need not just to speak a few languages but to have solid knowledge of different cultures and habits as well as to effectively manage and motivate people who do not think the same way as they do. In this way, this report aims to present the main challenges that arise in managing intercultural teams. The presented position is that managers can effectively manage their teams by adhering to certain principles and strategies – adaptation, structural intervention, management intervention, exit.

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The Impact of Reward Systems on Motivation and Job Satisfaction of Employees in Outsourcing Companies

Author(s): Aleksandar Nikolovski,Maia Tripunoska,Lazar Arsovski / Language(s): English Publication Year: 0

This paper examines the impact of reward systems on motivation and job satisfaction of employees in outsourcing organizations, firstly by considering the term reward management, the elements constituting the reward system and the factors that affect it, then through the various theories and strategies of motivation as well as the effects caused by job satisfaction. This paper also considers the term outsourcing, the current and future trends of this concept. Based on the empirical research, this paper offers recommendations and guidelines for creating an appropriate reward system that promotes increased motivation and satisfaction among employees in order to facilitate the successful achievement of the organizational goals.

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Съвременни предизвикателства пред настаняването на борда на служители в бизнес организациите

Author(s): Kiril Dimitrov / Language(s): Bulgarian Publication Year: 0

This report describes the current managerial challenges in realizing the onboarding activities for new incumbents on existing jobs in the companies. These challenges are disclosed through the lens of decisionmaking theory and the levels of culture formation in the field of appraisal for the initiated onboarding activities by the firm.

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Modern Management in the Era of Globalization – An Indicator for Dynamic Society

Author(s): Mirko Tripunoski,Fisnik Ferati,Borche Sibinovski / Language(s): English Publication Year: 0

In a modern-global world, the role of the organization is performed by working in a business environment which is a complex structure made up of internal and external elements. Today the functioning and the performances of the organizations are determined by the modern business environment. The information about the trends and the characteristics of today's global business environment are the starting point in the process of decision-making and achieving goals. Through frequent and systematic exploration of the environment, organizations identify their internal strengths and weaknesses as well as external opportunities and threats. By using the information available, the organizations strive to activate their power effectively, thus eliminating the weaknesses and seizing the opportunities, avoiding the obstacles and the external threats. Modern business environment nowadays is changing constantly and rapidly by exposing the organizations to new challenges, such as global competition, rapid technological development, demographic changes, diversification of the workforce and many others. We are witnesses of today’s global economic crisis and the negative consequences it has on all national economies, as well as many organizations, both national and multinational. Within modern dynamic society, the organizations must adapt to the global changes and conditions in this turbulent business environment, because both their success and their existence are depending on it. It is therefore required to apply the modern management practices in the organizations and use the new organizational forms and structural solutions, which are flexible enough as well as adaptable. Modern organizations today are continuously exposed to changes and are increasingly losing the traditional pyramid structure at the expense of the horizontal one. Regardless of the constant changes and challenges, the main bearers of all activities in the business environment are still the humans. With their knowledge, skills and abilities they are an important factor for the implementation and development of the modern management practices.

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Change Management, A Factor for Development of International Business in The Business Environment

Author(s): Aleksandar Nikolovski,Lazar Arsovski,Maia Tripunoska / Language(s): English Publication Year: 0

The existence of effective, professional and independent managers is of crucial importance for the development of modern change management, an appropriate response to the modern management challenges and implementation of the practices of modern management, thus creating the conditions for the development of the economy and the public sector. The managers are the ones who direct the functioning of their organization in accordance with the strategy and accomplishment of the company’s goals. Today’s environment is becoming more and more diverse and complex to govern, especially for the real global managers. As business is becoming more and more globalized, there is a necessity for more global managers, who act globally, that do not merely deal with the professional goals, but also with the cultural differences and the human interactions at the workplace; they need to keep under control the cultural differences. Managing i.e. governing the employees from different cultural backgrounds means that they should keep pace with the production. Managing the differences of the cultures in different environments in which they work requires a great deal of pressure over them which is why it is necessary to develop certain qualities in order to be a successful change manager. In order to be successful in today’s global economy, managers need to be prepared to do business all around the world. International businesses have activities, partners, alliances and senior managers which represent every global region.

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Управление на рисковете, свързани със заинтересованите лица, в поделения на международни компании в България или местни компании с чуждо участие

Author(s): Zhelyazko Valchev / Language(s): Bulgarian Publication Year: 0

The article reviews risk management conducted by stakeholders in affiliations of foreign companies in Bulgaria or local companies with foreign participation. Author defines what is risk and cites various factors determining the risk level for a company. The research aims at presenting good practices in risk mitigation and risk management related to the companies’ stakeholders. The second objective of the research is to review some specifics in the acquisition of affiliations in Bulgaria or involvement from international shareholders in the local companies – transition from socialism to capitalism, privatization and supranational factors such as the Bulgarian membership in the EU. The third goal of this research is to analyze the business activity of some of the prominent companies in Bulgaria owned by international groups or those who attracted foreign direct investments. In conclusion, author summarizes the data analyzed in the research and defines main trends and observations through the prism of the international business, international management and corporate governance.

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Влияние на организационната култура и връзката с балансираната система от показатели

Author(s): Borislav Ivanov / Language(s): Bulgarian Publication Year: 0

This study considers the organizational culture as a key factor for a particular organization. There is a strong relation between the culture and the application of the Balanced Scorecard methodology. The various aspects of how culture affects an organization, and in particular organizational performance, are reviewed. An overview was also made of the authors who studied issues related to the influence and measurement of the culture. The possible moderators of the culture in an organization are considered. The different types of culture identified by the mentioned authors and questions on how to manage the culture are described.

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Предизвикателства пред мениджърите на индустриалните организации в България три години след присъединяването на страната към ЕС

Author(s): Kiril Dimitrov / Language(s): Bulgarian Publication Year: 0

The current report analyses the challenges, confronting local industrial companies’ managers and their business decisions during the initial years of Bulgaria’s membership in the EU and under the conditions of the world financial and economic crisis.

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Силни и слаби страни на конкурентоспособността на българското стопанство

Author(s): Maria Marikina / Language(s): Bulgarian Publication Year: 0

Competitiveness is an actual and important issue of economic theory and practice. It is a challenge to highlight the current understanding of her, to present and analyze the spectrum of factors underlying her, and to reveal opportunities for implementing policies to manage. The report presents a survey at the macroeconomic level, and the object of the surveys is the competitiveness of the Bulgarian economy. The scientifi c community has an interest in such an understanding, but it would be a good study to explore the strengths and weaknesses of the competitiveness that is the subject of the study. The aim is to make them systematized and serve as a reference for the most appropriate policy. In order to achieve this, the following tasks are envisaged: 1) Identifying and analyzing the essence and basic concepts of the competitiveness ategory at macro level. 2) Analyzing the current competitiveness in Bulgaria. 3) Assessment of the strengths and weaknesses of the competitiveness of the Bulgarian economy.4) To formulate conclusions and recommendations for our national competitiveness and possible policy decisions.

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Sustainability and Corporate Social Responsibility in accounting

Author(s): Nikolina Dečman,Marzena Remlein,Ana Rep / Language(s): English Publication Year: 0

The term sustainable development is understood as such socio-economic development in which the process of integrating political, economic and social activities takes place, while maintaining natural balance and the durability of basic natural processes, in order to ensure the possibility of satisfying the basic needs of individual communities or citizens of both the modern generation, and future generations. Sustainable development has three dimensions: ecological, economic and social. A consequence of the growing importance of social and ecological aspects of business operations is the increased interest and requirements for reporting, understood as a set of reports containing both financial and non-financial information. This chapter covers the concept of sustainable development, CSR and explains the role, goals and challenges of social responsibility accounting. CSR reporting has become some kind of a trend in non-financial reporting. Many large international companies make great efforts to prepare CSR reports in order to transparently communicate with their stakeholders as well as strive to achieve established social and environmental goals. CSR covers different aspects of business, with, among other things, environmental issues being highlighted. The importance of green accounting has been recognized globally where the adoption of the 2014/95/EU Directive has just further raised awareness of the importance of reporting on the environment and environmental activities. This chapter covers the basic concept and development phases of sustainable and environmental accounting, explains the role of green accounting in modern business conditionsand discusses the benefits and opportunities it provides to interested users.

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Social responsibility reporting standards

Author(s): Ana Rep,Nikolina Dečman / Language(s): English Publication Year: 0

It is well known that today, in addition to already established financial reporting, multinational companies are paying more and more attention to non-financial reporting on social, economic, environmental and governmental issues. Corporate Social Responsibility (CSR) reportingis still predominantly voluntary, and it is not standardized. However, there are various international organizations which have been developing frameworks and voluntary standards for non-financial reporting. Those organizations have been putting a sizable amount of effort, time, and knowledge in order to offer some specific solutions to interested organizations preparing CSR reports. Proposed standards, guidelines, and frameworks serve as tools for simplifying CSR reporting. In that sense, the most important providers of sustainability reporting guidance, such as GRI, OECD,United Nations Global Compact, International Organization for Standardization, certainly standout. A significant contribution to promoting the importance of sustainability reporting was also made by the Non-Financial Reporting Directive (2014/95/EU) which obliged large public interest companies with over 500 employees to disclose certain non-financial information. According to the analysis of the content and scope of the most important frameworks and standards of sustainability reporting, it can be confirmed that they have certainly contributed to improving the qualityof non-financial reporting.

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Narrative reporting

Author(s): Katarzyna Czajkowska,Marek Masztalerz,Ana Rep / Language(s): English Publication Year: 0

For years financial and management accounting reports were based primarily on “hard” numbers. Extensive written descriptions and explanations were not common in practice. However, inrecent decades there has been a significant shift towards “softer” and more narrative communicationin accounting. The purpose of the chapter is to identify and describe the determinants of the developmentof accounting narratives in practice, and to explain why narratives are gaining importance inaccounting communication. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Narratives give economic units the opportunity to explain the situation and the achieved financial results. The use of narratives helps to better meet the information needs of stakeholders. There are still many challenges ahead of narrative financial reporting, such as determining the minimum content of reports, ensuring comparability of reports or the issue of external control of narrative financial reporting. An insufficient application of professional accounting materiality judgment is considered as one of the main causes of disclosing too much irrelevant information and not enough relevant information. Preparers of narrative reports should be aware that without applying materiality principle the information disclosed in the reports are not considered transparent and stakeholders lose confidencein such companies.

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Integrated reporting

Author(s): Libor Závodný / Language(s): English Publication Year: 0

Companies struggle to communicate value through traditional reporting. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term share holder value creation. Such a shift should cover the demand from investors for a structured reporting framework that goes beyond the traditional financial reporting. The International Integrated Reporting Framework will encourage the preparation of a report that shows business performance against strategy, explains the various capital used and affected, and gives a longer term view of the organization. The framework will be attractive to companies who wish to develop their narrative reporting around the business model to explain how the business has been developed. Integrated reporting attained various degrees of popularity depending on the geographical regions. While it is mandatory for all companies listed in South Africa’s stock exchange, in other regions it is used by businesses on voluntary basis. Research shows that in the USA the adoption of integrated reporting is slower than in most of theother developed regions.

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Cryptoassets – nature, valuation and disclosures in accounting

Author(s): Piotr Druszcz,David Procházka / Language(s): English Publication Year: 0

Within cryptoassets we can find cryptocurrencies (e.g. Bitcoin, Ethereum) and digital tokens which are specific right or value representatives. One of areas that there are a lot of doubts regarding these new technological solutions is accounting. It is not clear how we can classify particular groups of cryptoassets and how to value them in financial statement. The aim of the chapter is to present the essence, use and valuation issues of cryptoassets and also to review the definitions of selected asset groups in the currently applicable accounting regulations to identify those asset groups to which cryptocurrencies can be classified. The chapter also discusses available accounting models under IFRS,with a major focus being put on the recognition and presentation in balance sheet. The assessment of models is based on distinguishing different types of tokens (payment, security, utility) as well as on differentiating between holders’ and issuers’ perspective.

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Modern methods used in production-operations management

Author(s): Bartosz Marcinkowski,Sebastian Narojczyk,Dariusz Nowak,Vasyl Zalizko / Language(s): English Publication Year: 0

Climate change, resource depletion, technical progress, growing consumer awareness and changing requirements causes companies to look for new production methods. They may concernvarious areas of the company’s activity, starting from product design, procurement organization, optimization of production processes, control of manufactured products and services, through improvement of work organization and reduction of production costs, and ending with the implementation of modern solutions based on digital technologies. The purpose of implementing new production methods is to improve labour mobility, optimization of the use of raw materials and resources, costsreduction, increase efficiency, productivity, etc. In the literature, there are many different types of methods that can be used by modern enterprises. It is practically impossible to present all methods in this study. The authors focused on the presentation of selected methods, which are characterized on the one hand by innovation and, on the other hand, by the possibility of implementation. Particular attention should be paid to methods focused on environmental aspects. This group presents basic information on environment-conscious manufacturing (ECM), life-cycle assessment (LCA) and waste management and recycling. These methods allow to implement the concept of sustainable development and are directly related to the 17 goals set out in the 2030 Agenda for Sustainable Development and adopted by UN member states. In the group of methods related to next generation production management, the focus was on Matrix shop floor control and cooperative manufacturing. Of particular importance is cooperative management, because cooperation in practice is considered as a specific resource and one of the most important factors of a competitive position. The next group of methods concerned production planning and control. Drum Buffer Rope (DBR) and theory of constraints (TOC) were discussed as part of it. From the company’s point of view, methods related to manufacturing processes are very important, including group technology (GT) and cellular manufacturing (CM). Another group focused on commercial aspects, including demand chain management (DCM) and competitive intelligence (CI). The chapter also presents methods related to auxiliary software support, advanced organizational manufacturing and focused on product design.In the first case, Electronic Data Interchange (EDI) was discussed, in the second, virtual enterprises (VE) and World Class Manufacturing (WCM) were presented, and in the third, the assumptions concerning the Quality Function Deployment (QFD) and House of Quality (HOQ) method were shown. Additionally, Statistical Process Control (SPC) and Computer-Aided Process Planning (CAPP) are discussed within the framework of methods focused on cost and quality manufacturing.

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