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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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На децата – с обич и омерзение. Корени на обществените резерви срещу политиките за безплатни лекарства за децата в България

Author(s): Venelin L. Stoychev / Language(s): Bulgarian Publication Year: 0

The report presents an analysis of data on child healthcare from the National Institute of Statistics, the National Health Insurance Fund, the National Institute of Health Insurance, Eurostat and an empirical study by the LARGO association, focused on the topic of free medicines for children. The analysis reveals that children are (no longer) a consensus value in Bulgarian society. Last year, the National Health Insurance Fund paid out 16 million leva on the main clinical pathways for children‘s hospitalizations, and parents made private investments of over 1 billion leva for medicines for Bulgaria‘s children. On average, a parent in our country pays 562.32 leva just for medicines per child per year, according to the study data. Every second parent finds it difficult to cover the costs of their child‘s medicines. However, public opinion in our country is strongly divided on the topic of free medicines for children due to the levels of distrust in our society, doubts about corruption and lobbying, anti-vaccination attitudes, and the normalization of public speaking from the standpoint of racism and xenophobia.

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Държавна регулация на цените на храните: икономически последици и предизвикателства

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

In recent years, the issue of rising food prices has become one of the most significant socio-economic issues. Global supply chains, inflationary pressures, rising production costs and geopolitical crises contribute to price volatility, posing serious challenges to consumers, businesses and governments. In response to the rising cost of living and societal pressures, many countries, including Bulgaria, have begun to discuss or implement measures to contain prices through government regulation. Although such interventions are often presented as a mechanism to protect households from speculative price gouging and social inequality, economists warn that they can lead to deficits, a decline in investment and distortions in the competitive balance of the market. This article will analyse the main factors leading to food price rises, the role of the state in price regulation and the potential effects of such measures on the economy, consumers and retailers. Is it possible for the state to effectively control prices without negative consequences, or does the free market remain the best mechanism to regulate the value of goods?

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Ролята на вътрешно-предприемаческите умения за трудовата интеграция на младите хора в България

Author(s): Todor Todorov / Language(s): Bulgarian Publication Year: 0

This report aims to analyse the role of intrapreneurial skills for the successful integration of young people into the labour market in Bulgaria. A brief overview of the situation and dynamics of the youth economic activity, employment and unemployment in the country in recent years has been made and the main areas of vulnerability of young people in the labour market in our country have been identified. The prospects for the development of intrapreneurial skills among young people are placed in the context of entrepreneurship education and training and the challenges related to motivation and organisational environment.

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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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Тенденции и перспективи на българската минна индустрия

Author(s): Veselin Mitev,Yoan Hristov / Language(s): Bulgarian Publication Year: 0

The study aims to outline the status, development trends and socio-economic importance of the Bulgarian mining industry for the national economy and society, based on an analysis of available industry and statistical information. An analysis of the economic results achieved by the „Mining and Quarrying Industry“ sub-sector for the period from 2018 to 2023 is made. The results of the study highlight the importance of the Bulgarian mining industry for the Bulgarian economy and society.

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Проблемите в измерването на стандарта на живот: критичен поглед върху методология и инструменти

Author(s): Yavor Merdzhanov,Yordanka Sestrimska / Language(s): Bulgarian Publication Year: 0

Measurement tools are often used to evaluate social aspects connected to society. Such tools are used to create and implement different development policies. The measurement tools are used to estimate social indicators, such as the standard of living. However, it is also important to consider to what extent these tools can create an illusion of progress and stability. The different approaches and theories show that the social reality is multilayered and requires a deeper understanding to accurately reflect the social processes and social relations. The paper analyses a study related to the regional priorities of the districts in Bulgaria conducted by the Institute for Market Economics (IME) to check whether there is an inconsistency between the general and detailed results and the methodology used to analyse the data.

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Удовлетвореност и качество на живот на българите на 50 и повече години. Представяне на резултати от SHARE, вълна 9

Author(s): Anna Tsacheva / Language(s): Bulgarian Publication Year: 0

This article examines the relationship between life satisfaction and quality of life among Bulgarians aged 50 and older, as well as the influence of selected demographic characteristics, psychological factors, and self-rated health on both dimensions as independent variables. The findings indicate that life satisfaction has a stronger impact on quality of life than the reverse, yet the two remain interconnected. Financial status, education level, and self-rated health have a greater influence on quality of life, whereas psychological factors – such as depression, guilt, and social isolation—play a more significant role in shaping life satisfaction. These distinctions emphasize the need for targeted policy strategies aimed at improving the well-being of the older population

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Език, култура, интеграция: как три европейски държави подпомагат мигрантските ученици

Author(s): Mihaela Misheva / Language(s): Bulgarian Publication Year: 0

The study presents a comparative analysis of best practices for the integration of migrant students in Bulgaria, Spain, and Italy. The focus is on language adaptation, social inclusion, and institutional support, examining various practices and educational methods. The research adopts an interdisciplinary approach, combining sociological, pedagogical, and migration analyses to assess the effectiveness and sustainability of integration initiatives. The key findings indicate that successful strategies include mentoring programs, personalized integration plans, and the development of intercultural educational models. Based on the analysis, recommendations are provided for improving Bulgaria‘s policy on the integration of migrant students.

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СЗО – новото световно правителство

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

The idea for creation of an organization, coordinating the efforts to protect global public health appeared at the end of XIX century. The creation of the World Health Organization (WHO) in 1948 helped for the effective control of many disease. The COVID-19 crisis showed the necessity but also the weaknesses of the organization. After the end of the crisis WHO activated its efforts for preparation of a global Pandemic agreement, providing the organization exclusive rights, that sometimes affect the sovereign rights of states. Some dubious questions in the proposed Pandemic agreement are discussed in the article.

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The Role of Unemployment in Reduction GDP Forecasts Errors: Mixed Frequency Bayesian Vector Autoregression (MF-BVAR) Models for the Euro Zone from 1999Q1 to 2014Q2

Author(s): Sarah Goldman,Maya Jandah / Language(s): English Publication Year: 0

This paper has two objectives. First, a brief introduction to the MF-VAR methodology that accounts for mixed frequencies is the goal. The second aim is to forecast GDP growth employing this method. Two specifications have been proposed by us. Model 1 outlines a number of monthly variables that are considered to have an impact on GDP growth. The strict monetary aggregate (M1), inflation rate, and short interest rate are the model's monthly variables. Since the correlations between these factors have been thoroughly investigated in the theoretical literature, it is common sense to use them to estimate GDP growth forecasts. Actually, those variables are frequently included in the overall framework of monetary policy and significantly contribute to our comprehension of how monetary instruments shape economic growth. As model 2 adds the unemployment rate, it is an enhanced version of model 1. The presence of the unemployment variable in the specification matters since the Federal Reserve Banks have a dual objective involving employment and price stability, whereas the European Central Bank (ECB) prioritizes price stability (primary mandate). We rely on a variety of metrics, such as Root Mean Square Error (RMSE), Mean Absolute Error (MAE), Mean Absolute Percentage Error (MAPE), and Theil inequality coefficient, that gauge forecast error, to assess the performance of the forecasts. In regards to error predictions, Model 2 performed better than Model 1 according to the majority of the criteria. The ECB could be encouraged by this outcome to move forward with a dual mandate encompassing unemployment.

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Adequate and Sustainable Pensions – Alternative Model of the Pension System in Bulgaria

Author(s): Stanislav Dimitrov / Language(s): English Publication Year: 0

The ageing population in Bulgaria, the decrease in the relative share of the working population, the growing costs for pensions and the increasing deficit in the Pension Fund of the State Social Insurance pose significant challenges to the development of the pension system in the country. Addressing these challenges can be done through different solutions. The article examines what parameters in the current pension system in Bulgaria can be changed in a way to achieve adequate and sustainable pensions. The research seeks answers to questions like how to achieve a balance between adequacy and sustainability, what are the possible measures to reduce the negative effects, what measures will improve the pension system. The analysis concludes that it is necessary to formulate a Pension Action Plan, which contains a system of measures to improve and develop the pension system in Bulgaria. Among these measures are the formulation of shortterm, mid-term and long-term goals, policies, deriving metrics for follow-up, adoption of good practices by European Union member states and others.

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Не(осигуреност) с медицински персонал и професионалисти по здравни грижи и други медицински специалисти в лечебните и здравните заведения в България

Author(s): Silvia Trifonova,Anton Pramatarov,Tatiana Valova-Ilieva / Language(s): Bulgarian Publication Year: 0

The main objective of the paper is to examine the problem of the shortage of medical personnel and healthcare professionals and other medical specialists in medical and healthcare institutions in Bulgaria. There is hardly a person in our country who has not encountered this problem in one way or another, unfortunately in a negative way. The problem of the shortage of medical personnel and healthcare professionals in Bulgaria became particularly noticeable during the covid pandemic, which caused a high mortality rate not only in our country, but worldwide. This paper examines the main strategic documents in the field of healthcare and analyzes the status of medical personnel, healthcare professionals and other medical specialists in hospitals and health facilities nationwide and by statistical region. The paper concludes with a summary of the main conclusions of the study.

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The Role of Digital Skills in Driving Digital Transformation and Economic Growth

Author(s): Anastasiia Mostova / Language(s): English Publication Year: 0

Digital transformation is reshaping economies and societies, making digital skills a critical driver of economic growth and competitiveness. This paper explores the role of digital competence in fostering digital transformation, emphasizing its importance for job creation, social progress, and overcoming global challenges such as unemployment and inequality. A linear regression model is used to analyze the relationship between digital skills and digital competitiveness in EU countries, providing insights into effective policy directions.

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Дигиталната финансова грамотност на студентите – състояние и перспективи

Author(s): Elena Stavrova,Lindita Durmishi,Elona Mustafaraj,Georgi Nikolov,Evelina Kapitanska / Language(s): Bulgarian Publication Year: 0

The pervasive financialization of the real economy, combined with the emergence of new and more sophisticated financial instruments that can be used for consumption, saving and investment, has increased the need for more financial literacy among citizens of all age groups to navigate the complex menus of options offered to them by financial intermediaries. At the same time, following the global financial crisis of 2007-2008 and the recent COVID-19 pandemic crisis, the debate on the importance of financial literacy has gained even greater momentum, as the most uninformed investors are considered to be the most exposed to financial and economic disruptions, regardless of their source. Last but not least, the liberalization of financial markets and policy reforms have led to a continued shift of decision-making responsibility from governments, institutions and employers to economic agents and households. Therefore, the importance of having a sufficient level of financial literacy for individuals and households to make wiser decisions in various areas of their own business is now widely recognized. The real establishment of financial literacy, in particular digital literacy, is a step forward in the formation of a working system for building a system of knowledge, skills and competencies in adolescents and young people for coping behavior in the conditions of a fluctuating and threatened financial ecosystem.

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Устойчивост и справедливост: предизвикателства и перспективи пред пенсионната система в България

Author(s): Radostin Vazov / Language(s): Bulgarian Publication Year: 0

The pension system in Bulgaria stands at a crossroads, facing significant demographic, economic, and social challenges. Population aging, emigration of the working-age population, and the rising dependency ratio between workers and retirees exert substantial financial pressure on the system. In recent years, the share of people aged 65 and above has grown, while poverty and social inequalities remain high, particularly among women and vulnerable groups. The current three-pillar structure, comprising a public pillar, mandatory funded schemes, and voluntary pension plans, offers diverse options for retirement security. However, it requires substantial improvements. Private pension funds are underdeveloped, and public trust in them is limited due to a lack of financial literacy and accessible information. Financial sustainability remains a challenge, as a significant portion of pension expenditures is covered by transfers from the state budget. The article proposes possible solutions, including the introduction of life-cycle funds, improvement of funded scheme management, and enhanced transparency. Other key recommendations include promoting longer working lives, increasing the adequacy of minimum pensions, and expanding professional pension schemes.

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Последиците от глобалната финансова криза 2007 г. и от Ковид-19 върху аутсорсинг сектора

Author(s): Vasilena Gaganelova / Language(s): Bulgarian Publication Year: 0

The paper examines the development of the outsourcing sector, covering major areas such as IT services, business processes and personnel management. Also, the consequences of global economic crises - such as the financial crisis of 2008 - are discussed in detail. and the COVID-19 pandemic, on this sector. Large international companies such as Accenture, IBM, TCS, Wipro and Infosys dominate the market, along with regional suppliers in countries such as India, the Philippines and Poland. Major clients include technology, pharmaceutical and financial companies. The global financial crisis has accelerated the demand for outsourcing as a cost-cutting strategy. Despite the bankruptcies of many small companies, big players like Uber, Airbnb and Netflix have been able to use outsourcing for their growth. The pandemic has caused significant changes, driving accelerated digitization and adoption of cloud technologies, cybersecurity and fintech solutions. Demand for outsourcing services has grown, especially with remote work becoming the new norm. Both the 2008 financial crisis and the COVID-19 pandemic prompted companies to rethink their spending strategies and increase investment in outsourcing. While the first crisis focused on cost-cutting, the pandemic has accelerated the digitization and globalization of the workforce.

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Quality Assurance Services: the ESG Case

Author(s): Stiliyan Dzhoykev / Language(s): English Publication Year: 0

As more stakeholders are requesting improved transparency and accountability regarding sustainability-related matters, the pressure is on businesses to uphold environmental, social & governance (ESG) reporting. With the recent Directive 2022/2464 which demands corporate sustainability reports and audit of these reports, there is even more reason to ensure quality assurance measures before being published. The aim of this paper is to stress: on the one hand what quality assurance on ESG reports would look like; and on the other hand how these parameters should be reflected in audit report.

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The Global Chip Shortage and its Economic Impact (2020 – 2023)

Author(s): Nikolay Kostov / Language(s): English Publication Year: 0

The global semiconductor shortage, spanning from 2020 to 2023, has become a critical economic disruption, revealing vulnerabilities in global supply chains and triggering widespread consequences across various industries. This paper explores the causes of the shortage, including the COVID-19 pandemic, geopolitical tensions, and shifts in consumer behavior, and examines its profound impact on key sectors such as automotive manufacturing, consumer electronics, and healthcare. The study analyzes governmental and corporate responses, highlighting initiatives like the U.S. CHIPS Act and the European Union’s Chips Act, which aimed to address supply constraints and bolster domestic production. Furthermore, the paper assesses the economic consequences of the shortage, such as inflationary pressures, production delays, and unemployment, while considering the broader implications for global trade and industrial strategy. Finally, the discussion reflects on the lessons learned and how the crisis has reshaped global perspectives on supply chain resilience, urging future investments to mitigate similar disruptions. Through this analysis, the paper sheds light on the complexity of modern supply chains and the need for strategic planning to ensure long-term economic stability.

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Промени в Закона за счетоводството и Закона за независимият финансов одит – 2024

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

The purpose of this study is to cover the European regulations and the legal framework in relation to its transposition into national accounting legislation - the Accounting Act (AA) and the Independent Financial Audit Act (IFAA). The recent changes to the Accounting Act (AA) came about through the promulgation of the Accounting Act as amended by the Accounting Act. Journal of Laws No. 70 of 20 August 2024, as amended. SG 72 of 27 August 2024, amend. SG 79 of 17 September 2024. Amendments to the Accounting Act, reflecting the need to change the existing regulatory accounting framework imposed by the adoption of European legislation and to meet both the general and specific needs of market participants. The main objective is to align European accounting legislation with national legislation. The change also appropriately reflects the understanding of reporting and the applicable basis to the requirements of the organisation of the accounting system, as well as the auditing and publication of financial statements having information on sustainability reporting and the new requirements for the management of the environmental and social impact of the activities of enterprises. With a view to reducing the administrative burden and costs for businesses and establishing clear rules and procedures regarding accounting by businesses, the main points to be taken into account in terms of accounting legislation are discussed.

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