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Религиозна толерантност и екология

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

This study is dedicated to a current and non-investigated up to nowadays problem in our ecology law literature. It is determined, from one hand, from religious and cultural variety of the society in separate countries, and from the other hand, with reinforcing ecological problems on a global level which give a reflection to the activity of the separate religions. At the same time religious tolerance must be mentioned as one of the indicators for democratization of the society. In view of the fact that Christian religion has caused a big influence to the development of the human civilization in the preface are shown some verses from the Holy Bible, and especially from the New Testament where the idea of religious tolerance is on the ground. In this study the attention is paid to a following major legal problems: a) legal characteristics of a basic right to religion of the Bulgarian citizens; b) international law regulation of the subjective right to religion in the light of the participation of the Republic of Bulgaria in a separate international treaties, related to human rights; c) ecological requirements to some activities which cause influence to the exercising of this right, regulated in the Bulgarian environmental legislation. In the conclusion, some more general deductions from the existing regulation and suggestions for its improvement are made.

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Diversificarea formelor şi metodelor de comunicare a documentelor în biblioteca universitară

Author(s): Ala Lîsîi,Ludmila Răileanu,Veronica Barbaroş / Language(s): Romanian Publication Year: 0

The article reflects the most important forms and methods of document communication used in the USARB Scientific Library. It is argued the application of new forms and methods of valorization and promotion of the Library’s collections at a distance,which offer amazing possibilities to satisfy users’ requests under the most favorable conditions and circumstances.

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THE INCLUSION OF SUSTAINABILITY CONCEPTS IN THE BULGARIAN HIGHER EDUCATION IN ACCOUNTING

Author(s): Iliyana Ankova / Language(s): English Publication Year: 0

The aim of this paper is to investigate the sustainability courses, offered in accounting higher education in Bulgaria. For this purpose, a survey of the content of university websites offering undergraduate and/or graduate programs in accounting is conducted. The survey encompasses also information from the Bulgarian University Ranking System. The study reveals that sustainability education is hardly offered by universities, training future accountants. Only a limited number of universities offer sustainability courses as stand-alone courses. The research is limited by the information available on the websites of the universities. In some cases, there is no information on the courses provided in a given bachelor and/or master programme. The study could not ascertain whether individual topics related to sustainability are included as single topics in some accounting and non-accounting courses due to unpublished information on the content of the courses or at least the more substantive topics covered. This study may constitute a valuable starting point for future research on the inclusion of sustainability in higher education.

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Анализ на успеваемостта на студентите от държавен изпит на специалност „Счетоводство“, ОКС Бакалавър, за периода 2022 – 2023 г.

Author(s): Iavor Bachev / Language(s): Bulgarian Publication Year: 0

The article presents the results and conclusions from the analysis of the results from the state exam in the “Accounting”, Bachelor's degree, for a period of two years (2022 – 2023). The subject of this article is focused on the analysis of the overall success by modules of students and in particular of the module “Financial Accounting” in general, by groups of questions contained in the module and specific questions in each group of the module “Financial Accounting”. The discipline “Financial Accounting” is one of the fundamental disciplines and together with the “General Theory of Accounting” and plays the most important role in the formation of basic theoretical knowledge and practical skills in students. It is included in the range of disciplines required to obtain a certified public accountant qualification. The aim of the research is to outline the modules in which the most problematic issues arise; to bring out the topics and the nature of the questions from the module “Financial Accounting”, which are most difficult for students and to formulate the factors that have influenced the success of students and to make specific recommendations for improving the organization of the state exam.

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Research Innovations in Post COVID Environments

Author(s): Sivaram Vemuri / Language(s): English Publication Year: 0

The presentation examines what it takes to transform the research process to find innovative solutions for sustainable living in post-Covid 19 environments. The concern of this presentation is that current research inadequately addresses the multidimensionality of both individual and society's concerns in a post COVID environment. The presentation is an answer to why research thus far has not provided adequate responses to society's challenges for simultaneously delivering health, well being, and economic prosperity at the individual and society levels. The researcher's challenge is to provide a way forward to deliver simultaneously of quality of sustainable living related to individual concern for healthy living and for providing broadly defined social welfare. The three-part presentation comprises (1) identifying the need for transforming the research process, (2) Advocating the use of the Systemic Innovation Capability model for determining the importance of strategic intent and need for leadership to deliver a shift in the research process, and (3) the changes required for transforming the university research processes. The presentation will conclude by advocating for developing initiatives for promoting a research culture for promoting sustainable growth mindsets amongst researchers.

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Ролята и значението на системите за управленски контрол в съвременния свят

Author(s): Antoaneta Angelova / Language(s): Bulgarian Publication Year: 0

This paper aims to present the role and importance of management control systems. This paper includes an overview of the characteristics of management control systems and their main advantages. A systematic review of current research on management control systems during the COVID-19 pandemic suggests that the scope of management control systems needs to be expanded and upgraded in the psychological dimension.

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Предизвикателства пред оперативното изкуство в съвременните съвместни операции

Author(s): Dimitar Nestorov,Ivaylo Zhelyazkov / Language(s): Bulgarian Publication Year: 0

The report presents the challenges facing operational art in contemporary joint military operations. By highlighting the main issues confronting operational art, the need for a deeper and more serious approach to the armed forces and the resources for them is demonstrated. The focus is on the challenges facing operational art and the establishment of a more adequate organization in conducting joint military operations corresponding to modern realities. The report provides guidelines for a qualitative change in the planning and conduct of joint operations through the implementation of the latest advancement in science and information technologies for maximum efficiency and achievement of strategic objectives.

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Дигитални методи за оптимизация на рубинови кристали за приложение в сигурността

Author(s): Yoana Ivanova / Language(s): Bulgarian Publication Year: 0

The present paper aims to present the optimization possibilities of ruby crystals (Al2O3) in view of their advantages for implementation in technical devices, tools, and machine elements that have applications in various security industries and especially in the military industry, including aviation and the naval industry, energy, medical equipment production, etc. The proposed method can contribute to improving the optical and physical properties of ruby crystals, which in turn will increase the accuracy and resistance to external influences of the devices in which they will be subsequently implemented. In order to achieve satisfactory output results, it is necessary to carry out an in-depth study that includes not only technological processes related to ruby crystals but also digital methods and tools for the assessment and analysis of microscopic images, crystal lattices, and structures.

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Кризата и митовете в съвременната българска политика

Author(s): Ivo Stamboliyski / Language(s): Bulgarian Publication Year: 0

The paper points out the connection between political crisis and political myths and defends the understanding that political myths in Bulgarian society contribute to the emergence of political crises.

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Геополитическият образ на България в контекста на пространствената идентичност

Author(s): Viliyan Krastev / Language(s): Bulgarian Publication Year: 0

This research is devoted to a subject, beyond the control of the conceptual features of the critical geopolitics, on the basis of which is the understanding of the space. The major segments of belonging, which express the spatial identity of Bulgaria, are consistently analysed: Proto Bulgarian ethno-genetic root; Orthodox culture; Slavic ethnic and linguistic belonging; Balkan and European identity.

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Книгоиздаването, четенето, книгата – развитие, тенденции, подходи и перспективи на практиките и обучението

Author(s): Vesselina Valkanova / Language(s): Bulgarian Publication Year: 0

Undoubtedly, book publishing has established itself as a serious academic discipline, it did not remain just a postgraduate, practical, professional training. The reasons are clear - the responsibilities and challenges facing the profession are growing, and better education is required to practice it. People involved in the profession are charged with responsibilities to readers and especially to young audiences. For 25 years now, book publishing education and the trained professionals of the FJMC have brought a higher professional culture to Bulgarian book publishing.

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Examining Economic Growth, Development, and Quality of Life. A comparative Analysis of Romania and The Republic of Moldova

Author(s): Gina Ioan / Language(s): English Publication Year: 0

This chapter by Gina Ioan presents a comparative analysis of the quality of life from an economic perspective in Romania and the Republic of Moldova. It examines the relationship between economic growth and economic development, using statistical data to explore the factors influencing economic well-being. The study highlights the significant differences in macroeconomic indicators, income levels, and quality of life between the two countries. It delves into aspects such as GDP growth, poverty rates, health, education, and the impact of COVID-19 on economic stability. The chapter underscores the importance of sustainable economic policies and strategies to enhance the quality of life and reduce socio-economic disparities.

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The Metabolism of Carbohydrates andTheir Nutritional Rolesin High-Performance Athletes

Author(s): Victor Manolachi,Veaceslav Manolachi / Language(s): English Publication Year: 0

This chapter by Victor Manolachi and Veaceslav Manolachi delves into the significance of carbohydrate metabolism for high-performance athletes. It examines how carbohydrate energy stores serve as crucial recovery factors after training and competitive efforts. The chapter discusses the bioenergetic processes involved in carbohydrate metabolism, highlighting the differences between anaerobic and aerobic efforts and their impact on physical performance. It also explores the mechanisms of energy substrate utilization, including glycogen and lipid reserves, and the physiological adaptations resulting from systematic training. The authors provide detailed insights into dietary strategies for optimizing carbohydrate intake, enhancing muscle glycogen stores, and improving overall athletic performance.

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Предизвикателства пред кръговата икономика в страните от Латинска Америка

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

The paper identifies some recent studies and examples in the context of circular economy in Latin American countries, for example Columbia, Brazil, Mexico. The paper provides mapping of interest in sustainable innovations, corporate social responsibility, green supply chain and all other aspects relative to Sustainable Development Goals in Latin American countries, including also the sustainable recovery after Covid-19. The analysis of the existing literature confirms the necessity to improve sustainability pillars in Latin American business into economic, environmental and social directions.

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Създаването на национален електронен архив – неясни перспективи

Author(s): Antoaneta Totomanova / Language(s): Bulgarian Publication Year: 0

The article substantiates the need to create conditions for depositing, registration, storage, and provision for the use of electronic documents distributed on the Internet. Their belonging to the national documentary heritage has been proven. The difficulties in depositing network resources are shown. The uncertain prospects for the creation of a national electronic archive in the country are outlined.

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Cross-Cultural Marketing Strategies: Bridging the Gap in International Management

Author(s): Brunela Trebicka / Language(s): English Publication Year: 0

This paper examines the role of cross-cultural marketing in international management and marketing, focusing on understanding consumer behavior and brand perception in diverse cultural contexts. Drawing upon the literature in the field, the study investigates the impact of cultural dimensions on consumer preferences, purchasing decisions, and brand perception. It explores effective strategies for adapting marketing efforts to accommodate cultural differences and foster customer engagement in international markets. The research employs a mixed-methods approach, combining quantitative surveys and qualitative interviews with marketing professionals. The findings emphasize the importance of aligning marketing communications with cultural values, employing localization strategies, and building authentic and emotionally resonant connections with consumers. Practical implications and recommendations are provided for firms operating in international markets. This research contributes to the existing body of knowledge on cross-cultural marketing and provides insights to enhance marketing strategies in diverse cultural contexts.

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Çağdaş İslâm Düşüncesinde Türkiye Merkezli Siyaset ve Liderlik Arayışları

Author(s): Bayram Ali Çetinkaya / Language(s): Turkish Publication Year: 0

Tanzimat Fermanı’nın ilanı (1839) ile birlikte başlayan dönem içinde yetişen düşünürler -Şinasi (1826-1871), Ziya Paşa, Namık Kemal- Tanzimat’ın getirdiği yeni ruhu yaymak, yurttaşların hak ve özgürlüklerini tanıtmak bakımından büyük çaba içerisinde olmuşlardır. 1908 Meşrûtiyeti, bu düşünürlerin hazırladığı temel üzerine gelişme kaydetmiş, büyük ölçüde de bunların eseri olmuştur. Tanzimat aydını, Batının hızlı yükselişini takip edip anlamaya çalışan, kendi toplumlarını ve devletlerini içine düştüğü sıkıntılardan kurtarmak için uğraşan ve mutlaka bir şeylerin yapılması gerektiğine inanan, bunun için aklına gelen her çareye başvuran eklektik bir aydın tipidir. Bazı araştırmacılar, dönemin aydınlarını, modernleşme karşısındaki tavırları ile değil, siyasî bakış açıları ile sınıflandırmanın daha gerçekçi olacağını kaydederler. İlk grupta, siyasî eylemden önce mutlaka halkın aydınlatılması gerektiğini savunan, bütün gayretlerini Batı bilim ve düşüncesini halka benimsetmeye çalışan münevver tipi yer alır. Münif Paşa, Hoca Tahsin, Şinasi bu sınıfta bulunmaktadır. İkinci grup, doğrudan eyleme geçerek merkezi iktidarı sahiplenme arzusu içinde, kötü gidişe son verip, kafalarındaki planı uygulamak düşüncesine sahip olanlardır. Birinci grupta yer alan aydınlar, -Şinasi hariç- iktidarla uzlaşmayı benimsemişlerdir. Ahmet Mithat Efendi’nin (1844-1884) Abdülhamid’le uyuşması birinci tip aydınlar için en açık örnektir. Kanun-i Esasi’nin hazırlanmasında rol oynayan Namık Kemal, Ziya Paşa ikinci tipin kısmen de olsa başarıya ulaşmış örneklerini verirler.

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Bridging the Digital Divide: Empowering Education Through Knowledge-Driven ICT Utilisation

Author(s): Michail PAPPAS / Language(s): English Publication Year: 0

The fast development of Information and Communication Technologies (ICT) has revolutionised virtually every aspect of modern society, including education. Unlike conventional approaches that focus solely on the acquisition of hardware and software, knowledge-driven ICT utilization emphasizes the strategic integration of technology to facilitate knowledge creation, dissemination, and application. Exploiting the power of ICT to support teaching, learning, and knowledge management processes, education systems can transcend traditional boundaries and unlock new opportunities for learners and educators alike.This chapter seeks to examine the latest research findings, best practices, and case studies, aiming to provide insights into the potential of ICT in education and offer practical recommendations for promoting effective ICT integration in educational settings. Through an ample review of existing literature and analysis of key trends and developments, this chapter aims to contribute to the ongoing dialogue on harnessing technology to empower education and foster inclusive learning environments.

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Ролята на данните в световната издателска индустрия

Author(s): Dimiter Gantchev / Language(s): Bulgarian Publication Year: 0

Publishing is a creative industry that contributes significantly to the GDP and employment of most countries around the world. In spite of its economic, social and cultural importance, this industry still lacks authoritative systematic information to allow an adequate assessment of its place and role. There are various sources of data and statistics that form a partial picture of the economic performance of the publishing industry. This paper reviews the key data sources and analyses some of the methodological relating to the use of this information in a coherent way. Significant national and international efforts are needed to improve the data sourcing of the publishing industry. This industry can defend its role and interests much better with appropriate information and analysis. This paper analyses the challenges in this area from a global perspective.

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Правно-организационна форма на лечебните заведения. Лечебни заведения, като вид – публични предприятия, съгласно действащото законодателство. Правен режим. Органите на управление и контрол

Author(s): Nina Chilova / Language(s): Bulgarian Publication Year: 0

This report aims to clarify the legal form of medical institutions under the current legislation. With the adoption of the Law on Public Enterprises, a group of state and municipal medical establishments were transformed into public enterprises within the meaning of the Law on Public Enterprises. This legislative change imposed a specific procedure for the election of the management bodies of these public enterprises (sole and collective), new requirements related to the procedure and manner of their election, as well as a number of obligations related to the management of this category of public enterprises.

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