Холистичните измерения на маркетинг базираната организация

Author(s): Dimitar Trendafilov / Language(s): Bulgarian Issue: 1/2021

The article concerns the relation between holistic concept in marketing and successful market performance. First, the notion of “holistic marketing” is discussed, then a wide description of the essence and features of the “agile organization” is added in providing explanation of why 21st Century marketing is not tagged to particular unit, rather refers to all units, and what internal – external environment interaction has to be achieved. By referring to the research on marketers’ opinion from all over the world and to a particular example of the principles of the culture of innovation of Google, theoretical formulations receive practical illustrations.

Дигитализация в бизнеса и контрола

Author(s): Plamen Iliev / Language(s): Bulgarian Issue: 1/2021

The rapid development of the economy, business, market and competition globally, despite economic crises, requires an increasing investment in digitization and digitization of constituent processes and business as a whole. Despite the 2018 McKinsey consulting company Digital Challengers report, which explores the digitalization potential of Central and Eastern Europe shows that the region has yet to catch up in most areas of digitization, despite the growth of recent years. The business researches and implements digital innovations to increase the efficiency of business operations, increase profits, open new markets, increase productivity and develop business models. All of this has to do with controlling and auditing the business. The relentless transformational impact of IT redefines the IT audit function itself, forcing auditors to rethink established practices, processes and calibrate their functions in the digital age. Technological advances are inherent in digitalization and will undoubtedly change internal auditing in digital jobs. And this applies not only to internal audit, but also to the Court of Auditors’ audit, tax control, etc.

Международните валутни резерви и прилагането на икономическата политика

Author(s): Irena Nikolova / Language(s): Bulgarian Issue: 1/2021

Foreign exchange reserves are part of the assets of a central bank and a country that are used in case of external crises and to preserve the economy. In the paper is reviewed the role the foreign reserves in maintaining the foreign exchange rate stability and the influence they have on the financial and economic policy implementation.

Теория на индустриалната политика и нови измерения в контекста на глобалните промени

Author(s): Elena Spasova / Language(s): Bulgarian Issue: 1/2021

This study aims to analyze the evolution of the concept of industrial policy and to define its main components, both in theoretical and applied contexts. Theoretical overview of industrial policy-making provides the basis for analyzing and assessing the new dimensions of industrial policy in today’s dynamically changing global economy. Nowadays world economy is characterized by deeper servicification and financialization of output, free capital movement and ever-increasing multilateraland regional policy coordination. The prospects for adapting and implementing the tools of industrial policy to the new reality are analyzed.

От „червена“ икономика към „лилава“ икономика? Алтернативни стопански модели и нова ценностна парадигма

Author(s): Radosveta Krastanova / Language(s): Bulgarian Issue: 1/2021

During the last two decades we have been witnessing the rebirth and the rethinking of economic models that contradict (either in a radical or in a reformative way) the dominating economic paradigm, and offer alternative ideas and paths to economic and social regeneration. Following the logic of sustainable development, they aim to give a more complex, more environmentally-friendly and more just answer to the needs of the societies and the people, as well as an economy that bears a ‘’human face’’. The article discusses alternative economic models through the prism of values and the culture they originate from and which, in turn, they determine. The concrete aim of this article is to introduce the value models of the status-quo paradigm and their alternatives (the Green economy, the Blue economy, the Social and Solidarity economy, the Purple economy) in juxtaposition, by revealing the paradigmatic differences between them.

How to Realize Diversity at a Workplace? The Business Model Point of View

Author(s): Joanna Hernik / Language(s): English Issue: 4/2018

Human beings have been moving through the earth globe since the dawn of history, and as a consequence, each community is heterogenic, which means that inhabitants from one place are different from inhabitants from another place not only in terms of gender or age, but also in terms of personal history, education and style of life, etc. Nowadays everyone agrees that the issue of diversity is becoming more and more important, from the point of view of growing migration of people for example. Therefore modern entrepreneurs cannot ignore the presence of diverse clients, as well as diverse employees, and have to adapt their business model to the new circumstances. That is why the purpose of this paper is to show the process of diversity implementation from a business model perspective. This text includes discussion of business models, and indicates main advantages and disadvantages of a diversity management-based model. The article is theoretical in nature.

Regional use of European Funds in municipal waste management in Poland

Author(s): Agnieszka Ulfik / Language(s): English Issue: 3/1/2018

CHALLENGES AND DIFFICULTIES FOR MICRO-BUSINESSES IN ADAPTING IFRS FOR SMES REQUIREMENTS: KOSOVO EVIDENCE

Author(s): Esat A. Durguti,Erëza A. Arifi / Language(s): English Issue: 3/2021

Small and medium-sized enterprises (SMEs) have a vital position in the international economy. The study aims to examine the compulsory financial reporting requirements set by the Kosovo Council for Financial Reporting (KCFR) as well as SMEs requirements for reviewing the current classification in the Kosovo context. This study, like most relevant studies, employs ordinal probit regression to examine the relationships among the requirements defined as dependent variables and other control variables such as necessary reclassification review under KCFR, preferred reclassification review under KCFR, experience knowledge of accountants and auditors, continuously education concerning financial reporting, and assessments of business owners. According to the reported conclusions, the application of these requirements in the Kosovo context does not create any opportunities for SMEs. On the contrary, the findings point to a thorough review of the reporting requirements for micro-businesses, as the current classification appears to be a burden for these businesses.

CORRELATION AND IMPLICATIONS RELATING TO PROVISIONS AND IDENTIFICATION OF RISKS WHICH DETERMINE THEIR CONSTITUTION

Author(s): NICORICI Rares Cosmin / Language(s): English Issue: 12/2019

In order to optimize costs and ensure the sustainability of businesses less affected by the COVID pandemic crisis 19, the restructuring of activities in accordance with the provisions of IAS 37 - Provisions, contingent liabilities and contingent assets may be a viable solution. In this context, this article aims to provide the necessary clarifications in order to provide a basis for assessing the appropriate recognition criteria applied to provisions, contingent liabilities and contingent assets, to ensure full information support in the explanatory notes to the financial statements, necessary for users. accounting information in substantiating decisions. The results of the present study emphasize that, now more than ever, in a pandemic context, professional judgment is crucial in determining when the conditions for recognizing a provision in the financial statements are met and in accounting for amounts that can be recognized as part of this. provision, in accordance with IAS 37. We believe that this study can be particularly useful, in this pandemic context, to professional accountants engaged in financial reporting work, but also to regulatory bodies that can provide solutions to revise this standard.

Проучване на използването на системата за разделно събиране на битови отпадъци от опаковки в община Стара Загора

Author(s): Viktoriya Getzova,Ralitza Berberova / Language(s): Bulgarian Issue: 1/2021

Separate waste collection and recycling are at the basis of today’s waste management. This helps the reduction of landfilled waste, which aims to reduce soil, water, and air pollution, on the one hand, and to cut down on the depletion of resources for new production, on the other. A large portion of household waste comes from the so-called “widespread waste”, which includes packaging waste. Legislation at European and national levels sets specific goals to overcome this problem. Separate waste collection is carried out by municipalities via waste recycling companies, which set up and operate systems for separate collection. Citizens are at the heart of the efficient functioning of these systems. A separate waste collection system of this kind has been established in the municipality of Stara Zagora in Bulgaria. The objective of this paper is to present the results of a questionnaire survey of the system’s users to establish their awareness and attitudes regarding the process of separate waste collection. The results can be used to improve the system.

THE IMPACT OF CORPORATE GOVERNANCE AND ITS CONSEQUENCES ON PROTECTING THE BANK’S ASSETS: EMPIRICAL EVIDENCE FROM KOSOVO BANKS

Author(s): Esat A. Durguti,Emine Q. Gashi / Language(s): English Issue: 1/2022

This study aims to analyze the relationships between corporate governance instruments on the wealth of financial intermediaries in wide-ranging. The data employed in this study are secondary data from nine (9) commercial banks and covered the years 2013-2020. The approach used in data processing is a 2SLS estimation and multilevel mixed-effects for the dependent variable natural logarithm of total assets. The results provided by the econometric analysis show that board size, sovereign committees, Net Interest Margin (NIM), Non-Performing Loans (NPL’s), and equity to liabilities have an important impact on the protection of the assets of financial institutions. While surprising results have been generated in the composition of the board structure in terms of gender diversity, they have turned out to be insignificant. The originality and value of this study lie in the approach of including the characteristics of the board, as well as the combination of some financial indicators different from previous studies, which makes more comprehensive the study of the impact of board composition on increasing the wealth of banks.

THE CHALLENGING FACTORS AFFECTING WOMEN ENTREPRENEURIAL ACTIVITIES

Author(s): Rimsha Khalid,Mohsin Raza,Anusara Sawangchai,Chanyanan Somtawinpongsai / Language(s): English Issue: 1/2022

The purpose of this study is to investigate the factors such as access to finance, legal constraints, and entrepreneurial skill on women's participation in business activities. The mediating effects of self-leadership were also established as an influence on women's participation in business activities. Moreover, the study examined the moderating effect of education among self-leadership and participation of women in entrepreneurial activities. The study selected a quantitative method and structured questionnaire for the data collection. The study found a significant relationship of the effect of access to finance, legal constraints, and entrepreneurial skill with women's participation in entrepreneurial activities. Moreover, the study found a significant mediating effect of self-leadership between factors and women's participation in entrepreneurial activities as well as a significant moderating effect of education between self-leadership and participation of women in entrepreneurial activities. The study suggests that the government and other institutions should take the initiative in women's entrepreneurship that affects women's self-leadership skills. The policymakers should pay attention to the financial concerns of women in business activities.

Двупараметрична задача за оптимално разпределение на ресурси

Author(s): Rosen Nikolaev,Tanka Milkova / Language(s): Bulgarian Issue: 1/2022

The methods of linear optimization are well-known, both in the literature and practice, as one of the most effective methods for optimizing economic phenomena and processes. Linear models with determined coefficients have been thoroughly studied so far, but there are still areas in which research related to parametric linear optimization models can be further developed and improved. In the present paper, the graphical method for solving a two-factor linear optimization problem is used to analyze the solution of a problem for optimal distribution of resources with two parameters in the coefficients multiplying the variables in one of the constraints.

A unified methodology in the application of the comparative approach

Author(s): Elfrida SHEHU / Language(s): English Issue: 03/2022

As real estate is one of the most valuable assets of any state and any individual, the valuation process takes on a special significance. Valuations are required of different interests in different types of property for different purposes. Among the methods used to determine the value of a property, the simplest and most direct method of valuation is direct comparison. The method is based on comparing the property to be valued with similar properties and the prices achieved for them, and allowing for differences between them to determine the market value. The art of the comparison method is the discovery of relevant data and the subsequent analysis. Comparison can be defined as ‘the act of comparing’ and to compare as “to examine in order to observe resemblances or differences”. As property is unique, no two are truly the same, the problem lies in the adjustment to be made to the comparable to fit the property being valued.Are known and accepted (within certain limits) the differences in the values reported by different appraisers for the same property and for the same purpose of valuation , but daily contacts with appraisers and appraisals prove that there are significant differences in the reported values. These changes are not simply the result of judgments of different appraisers, but mainly the result of changes in the methodologies used for evaluation.In this perspective the paper proposes the use of a unified methodology in the application of the direct comparison method in order to narrow such differences. The study includes residential and commercial buildings in the Tirana City.

THE FACTORS INFLUENCING GROSS DOMESTIC PRODUCT GROWTH IN THE POST-PANDEMIC PERIOD: THE CASE OF KOSOVO

Author(s): Muhamet J. Spahiu,Betim J. Spahiu / Language(s): English Issue: 2/2022

This paper examined the factors that influenced the Gross Domestic Product growth (GDP) in the post-Covid-19 period in Kosovo. This paper explored the impact of consumption, remittances, exports, imports, and inflation on Kosovo's GDP growth using fixed effects regression analysis with data from various secondary sources to analyze their impact from Kosovo's perspective. The results demonstrated that consumption, remittances, and exports had a statistically significant influence on GDP growth during the post-pandemic economic lockdown stage, whereby imports and inflation had a little inverse relation. Further, the Hausman test statistics on the adequacy of the fixed-effect model selection represent a superior performance compared to the random effect model. The paper is the first that extensively explores the impact of these factors that drove GDP growth in the post-pandemic period in Kosovo's economy. The novelty of this paper is that it recognizes the response of governments to the pandemic and accurately identifies the macroeconomic factors that influenced GDP growth.

A művészet eltagadott gazdaságának feminista megközelítése

Author(s): Katja Praznik / Language(s): Hungarian Issue: 30/2022

Autonomy has historically been a gendered notion, a defining feature of masculinity as opposed to the relational otherness and dependency that has characterized dominant representations of femininity. It therefore follows that the notion of artistic labour, which as we saw in chapter 1, is rooted in the idea of art’s autonomy, would also be a gendered concept. This convergence of labour and gender calls, I argue, for an approach that is informed both by labour theory of value and a feminist epistemology to unpack the implications of autonomy of art. In this chapter, I therefore employ a feminist epistemology about the gendered nature of (women’s) work as an element of my labour-focused analysis

Музеи и пандемия

Author(s): Nikolai Nenov,Silvia Trifonova-Kostadinova / Language(s): Bulgarian Issue: 21/2022

The text examines the COVID-19 Pandemic as an element of change that is already necessary for museums. It describes the study, its aims and objectives as carried out – its methodology and focuses on the need for the study and ways of reaching the audience. The work of museums in Bulgaria and the Balkans is presented, as well as the main contradictions in individual lockdowns. The activity on digital platforms and mainly on Facebook, where 100% of the studied museums are present, was examined. Models for working in a changed environment are indicated, which prove to be particularly important for the future of the museum in our country.

Блог и Ютюб – имат ли те значение за музеите?

Author(s): Silvia Trifonova-Kostadinova / Language(s): Bulgarian Issue: 21/2022

The text examines the meaning of maintaining a museum blog and a museum YouTube channel, giving examples from the activities of Bulgarian museums. Among them, about 50% have a YouTube channel, but do not have much video content, and rarely use the Blog. Nevertheless, some of the museums have seen an increase in uploaded video products just during the Pandemic.

Из историята на земеделското кредитиране в Габрово и региона (1878–1912)

Author(s): Rositsa Zlatinska / Language(s): Bulgarian Issue: 1/2022

The text presents and analyzes the foundation and the work of the agricultural case in Gabrovo. With the gradual economic development the need of organized agricultural credit system becomes greater. As a result of this need emerged first, albeit primitive, credit institutions – agricultural cases. Their main goal is to implement a financial support to farmers and increase the production and the income of agricultural sector. Farmers need low interest loans to develop their activities. In the 60s and 70s of the 19th century major source of capital for farmers were usurers. Most of them lend money in poor conditions. There are several cases in which the obligations of farmers grow a lot and they were forced to sell a lot of their property to pay back to the usurer. The cases lend money under better conditions than the usurer. The interest rate is fixed at 1% per month or 12% per year. On the other hand, the interest rate of the usury loans is between 3–5% per month and 36–60% per year. The difference is obvious, it leaps to the eye. Yet, there are a lot of cases when farmers use the services of the usurer instead of these of the agricultural cases. During the whole period both organized and unorganized credit forms develop and operate together. The positive results of the work of the agricultural cases are visible. But they also have a lot of problems. The biggest one is the lack of enough money and a lot of problems with their administrative structure, their personal and the procedure of lending money. After such a long time of existence and much reorganization the cases cannot cope with their problems and disadvantages. Evidence of the role and the importance of agricultural cases is the fact that they continue to work in the Ottoman Empire and in Bulgaria after the Liberation of 1878.

ОСОБЕНОСТИ В РАЗВИТИЕТО НА ЛЕТНИЯ ТЕМПЕРАТУРЕН РЕЖИМ ПО ЧЕРНОМОРСКОТО КРАЙБРЕЖИЕ ЗА ПЕРИОДА 1996–2020 ГОДИНА

Author(s): Vladimir Vlaskov / Language(s): Bulgarian Issue: 21/2022

The study covers the entire coast of the Black Sea basin, including the coastal strips of Bulgaria, Romania, Ukraine, the Crimean-peninsula, Russia, Georgia and Turkey (excluding Abkhazia, which is not recognized as a separate country). It is based on the processing and analysis of empirical material from 15 meteorological stations using to determine the summer temperature regime of the study area. The specific characteristics of the impact of the sea basin relation to the temperatures along the coast are revealed and follow the trend of their increase during this season is traced. The study is important not only for determining the local and regional climatic conditions and for the development of tourism, but also for the possible impact of the changing temperature regime on coastal ecosystems.