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Състояние на ERP обучението в счетоводното образование в българските висши училища

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

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

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СЪСТОЯНИЕ НА ВИНОПРОИЗВОДСТВОТО И ТЪРГОВИЯТА С ВИНО В БЪЛГАРИЯ

Author(s): Angelina Peycheva / Language(s): Bulgarian / Publication Year: 0

Bulgaria, as a wine producer, has always occupied a significant place on the world wine map. The top positions in the volume of production and exports in the 1970s and 1980s, and now the numerous medals from world competitions and exhibitions in recent years, reveal the enormous potential of the Bulgarian wine sector. On the other hand, economic data shows a significant drop in both the volume of wine produced and the volume of exported quantities. This report aims, through a brief quantitative and qualitative characterization of the wines produced in our country, to reveal the current state of wine production in Bulgaria and by affecting the levels of trade on the international and local market, to identify important key factors for future better results of the wine sector.

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СЪСТОЯНИЕ НА ВЪТРЕШНИЯ КОНТРОЛ В ОБЩИНИТЕ ОТ РЕПУБЛИКА БЪЛГАРИЯ

Author(s): Georgi Ivanov,Diana Ivanova / Language(s): Bulgarian / Issue: 21/2014

The financial management and control systems (FMCS) of public sector organizations are a key element of their management in compliance with the provisions of the EU acquis communautaire and the legislation in force in our country. Their status is to a large extent indicative of the extent to which public resources and activities are managed in a lawful, transparent, efficient, effective and economical way. The aim of this study was to review the status of the existing FMCS by analyzing the empirical data from an independent external evaluation of these systems conducted by the National Audit Office of the Republic of Bulgaria. The authors argue that an assessment of the status of FMCS is indicative for the degree of their implementation and efficiency in public sector organizations and characteristic of the way first-tier budget disbursing entities control the spending of public resources. The results of the study show that the existing FMCS are not yet fully efficient and have not achieved the desired effect of their operation and certain components of these systems have to be upgraded.

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Състояние на вътрешния контрол в организациите от публичния сектор на Република България

Author(s): Diyana Ivanova / Language(s): Bulgarian / Issue: 04/2014

In the conditions of a global economic crisis, the need to protectpublic financial interests through effective, efficient, economical, legal andtransparent management of public resources has become a topical issue we have beenincreasingly aware of. The application of these fundamental principles in the practiceof public management is achieved by optimisation of the management responsibilitytowards an adequate and effective internal control. The present paper discusses issuesrelated to the need to control the management of public resources and in particular tothe role, the importance and the practical application of financial management andcontrol as a key mechanism in the management of public sector organizations in the Republic of Bulgaria.

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Състояние на зеленото строителство

Author(s): Katya Antonova / Language(s): Bulgarian / Publication Year: 0

Activities, related to green building, have a different market presence. At the present moment, green building is an exception, rather than a norm, but it is starting to be a standard in countries around the world, as well as in our country. The author’s goal in this present report is to show the current state of the sustainable construction in some countries and to give recommendations for its promotion in Bulgaria.

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Състояние на изследванията на свети места, поклонничества и религиозен туризъм в България

Author(s): Margarita Karamihova / Language(s): Bulgarian / Issue: 1/2013

The article dwells on the contemporary state of art in holy shrines and pilgrimage studies. The author examines the main theoretical approaches developed by Bulgarian and Western academic traditions. She argues that the dominant western tradition is centered mainly on Catholic pilgrimages, therefore the widely accepted terminology cannot explain in an adequate way the events and processes related to Bulgarian (Balkan) pilgrimages. Several working hypotheses are offered.

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Състояние на икономическата наука в България

Author(s): Mitko Dimitrov / Language(s): Bulgarian / Issue: 4/2002

An overall picture of the contemporary condition of the economic science in Bulgaria is outlined, resulting from its internal changes during the last twelve years. The analysis is carried out in five main directions - redefinition of the subject, principal theoretic and methodological orientations, topical orientation and financing, social area and academic debate, and views on further development. The situation before 1989 is presented in brief in order to position and understand more clearly the problems and processes of development. Each separate direction is singled out in a way to ensure comparability between the different countries. The principal conclusion is that the economic science in Bulgaria has undergone sufficiently serious and profound changes in its subject matter and methodology of research and instruction in its connection with the world economic science, and in this number with the European economic science. This is a good prerequisite for a successful inclusion of the Bulgarian economists in the integrated space of the European research effort.

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

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

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

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Състояние на производството и търговията с пшеница в България

Author(s): Nedka Ivanova,Milka Angelova,Nina Koteva,Georgi Kiosev / Language(s): Bulgarian / Issue: 3/2003

The grain-production and processing is a strategic and structure-determining sector of the economy of the country, insuring the food stability of the country. Presented are the results from the carried out study of the production and trade with wheat as part of the whole food chain grain – flour – bread. Analyzed is the state of the production, the domestic and foreign trade with wheat for the period 1990 – 2003, characterized with deep transformation of the agricultural production in the transition to market economy. Revealed are the tendencies in the development, problems and reasons, provoking them. Based on the analysis are presented generalized conclusions and directions for increasing the competitiveness and achieving a sustainable development of this important sector.

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СЪСТОЯНИЕ НА СЕКТОР ПЧЕЛАРСТВО В БЪЛГАРИЯ

Author(s): Anton Blagoev / Language(s): Bulgarian / Publication Year: 0

Bulgaria has long-standing traditions in the production of honey and bee products, which are a prerequisite for the varied and rich honey-growing vegetation in the Balkans, creating excellent conditions for the growing of bee families. The paper presents the development of beekeeping sector in the country by analyzing statistical data and own survey. On this base are outlined the trends and recommendations for the development of the sector. The purpose of this report is to review the status of beekeeping sector in Bulgaria and analyze the structures in it. On the basis of the analyzed information are proposed general conclusions and recommendations for the future development of the beekeeping sector.

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Състояние на човешките ресурси в здравната система на Република България и причини за миграцията на българските лекари

Author(s): Elisaveta Petrova,Zlatitsa Petrova / Language(s): Bulgarian / Issue: 01/2013

The authors present an overview of results brought by the transformation of Bulgarian healthcare system to current day. The necessity of the undertaken reform is presented within the scope of founding new social and economic relationships in healthcare after democratization in Bulgaria. Human resources characteristics of the country’s health care system are depicted according to specialty, number, and availability of medical specialists by population in comparison to European standards. The focus is put on the disproportions in the numbers and specialties on regional level. Contemporary trends in relocation of medical specialists within the country and trans-border migration are discussed. Analysis is made of trans-border migration reasons. Possible solutions are suggested and concrete practical recommendations are made in order to solve the human resources issues in Bulgarian health care system. Emphasis is placed on the uneven distribution of amount and specialties by region – 27.8% of the total number of doctors in the country work in Sofia, 10.3% work in Plovdiv, while 1% to 3% work in most other regions. The same fact is noted for healthcare professionals – 21.5% work in Sofia, 7.9% in Plovdiv, while 1% and 4% work in other regions. The authors present the current trends in the movement of healthcare professionals in the country, and cross-border migration from Bulgaria. An analysis of the reasons for migration out of the country is carried. The article proposes possible solutions and makes practical recommendations to solve human resource problems in the Bulgarian healthcare.

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Състояние, ефекти и насоки за подобряване функционирането на системите за финансово управление и контрол в организациите от публичния сектор

Author(s): Ivajlo Ivanov / Language(s): Bulgarian / Issue: 05/2009

The improvement of the financial management and control processes through development of adequate internal control systems has a key role in increasing the capacity and efficiency of the operation of public sector administration. The present article treats the problems of the present state and the prospects to financial management and control systems in the public sector units under the conditions of EU membership and is directed to research of the conformity of the existing practice with the requirements of the standards and the best European practices. The results from the scientific research have been used to specify the strengths and the weaknesses of the existing model for public sector internal control, information about the reliability of the functioning control systems and directions for the improvement of their efficiency.

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Състояние, проблеми и перспективи за подобряване на заетостта

Author(s): Pobeda Loukanova / Language(s): Bulgarian / Issue: 4/2006

The state, resources and prerequisites for the employment growth in Bulgaria have been outlined. Approximate calculations of annual increases in the number of employed in the near future have been made with a view to the achievement of the generally accepted aims of the EU member states. Emphasis is put on the changes in the quantity indicators and the coefficients of employment, economic activity and unemployment. Possibilities for raising the number of employed through decreasing that of unemployed have been examined, as well as the growth in employment of at risk groups on the labour market such as women, youth, and elderly. General socio-economic and political prerequisites for employment growth have been presented in detail. The basic parameters of economic growth have been pointed out. It is proven that growth is still not a sufficient condition for an increase in employment. The sector structure of employed has been described in detail, as well as the possible and desired changes; distribution of employed in large, medium and small-sized enterprises and positive perspectives related to restricting the employment in the grey economy. Basic characteristics of the labour market policies, implemented in Bulgaria, have been presented as a main precondition for improving employment. Directions for changing them in the future have been outlined.

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Състояние, проблеми и перспективи пред интернационализацията на български фирми от сферата на услугите

Author(s): Tania Gorcheva,Ivaylo Petrov,Zdravko Lubenov / Language(s): Bulgarian / Issue: 05/2011

Internationalization is a key indicator of the modern economic system. It describes the changes occurring as a result of rapid development of scientific and technical progress and the socio-economic development. They become reason to change the status and the importance of individual national economies within the framework of the global economic system. In order to make possible the study of the processes and phenomena in the international economic environment, to impose their establishing the schemes and classification. In this line of thinking is singled out the idea for the creation of the place and the importance of internationalization of the sector services in Bulgaria. It is necessary the need to show how our country can win better than parallel development of the two process - growing internationalization and raising role of the services.

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СЪСТОЯНИЕ, ПРОБЛЕМИ И ПЕРСПЕКТИВИ ПРЕД ПРЕДПРИЕМАЧЕСТВОТО В СФЕРАТА НА ТУРИЗМА В БЪЛГАРИЯ

Author(s): Mariana Bojinova,Lyubomira Todorova,Pavlin Pavlov,Vasilisa Valkova / Language(s): Bulgarian / Issue: 2/2018

The entrepreneurial activity can thrive in all spheres and sectors of the economy but tourism sector is of particular importance. Entrepreneurial activity in tourism is determined by the availability of suitable conditions for the development of the tourism business. Thus, the objective of the research is to study empirically the current state of entrepreneurship in the sector of tourism in Bulgaria; to outline the existing problems and the prospects for development of entrepreneurial tourism business, which facilitate the promotion of Bulgaria as a tourist destination with numerous natural and anthropogenic features that favour the development of different types of tourism. The main research thesis, which is being defended, is that the increase in the entrepreneurial activity in the field of tourism in Bulgaria is essential for the stability and the sustainable development of the tourism market. This offers long-term benefits to all interested parties (the entrepreneurs, the state, the tourists and the local communities). A survey questionnaire has been administered in order to collect data from hoteliers, restaurateurs and tour operators, located in the municipalities of Primorsko, Velingrad and V. Tarnovo, offering various tourism resources. All the research tasks have been achieved, namely: the specifics of entrepreneurship in the field of tourism have been highlighted, the main problems and prospects have been found, a profile of an entrepreneur in the tourism sector in the municipalities under review has been outlined.

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СЪСТОЯНИЕТО НА СИСТЕМИТЕ ЗА ФИНАНСОВО УПРАВЛЕНИЕ И КОНТРОЛ В ПУБЛИЧНИЯ СЕКТОР – ДВЕ ГОДИНИ СЛЕД ПРИEМАНЕТО НА Р. БЪЛГАРИЯ В ЕВРОПЕЙСКИЯ СЪЮЗ

Author(s): Georgi Ivanov,Ivan Marchevski,Ivaylo IVANOV / Language(s): Bulgarian / Issue: 10/2009

In the last few years the structural changes in the public sector management system of our national economy have had an impact on the control systems in the various units of this sector. The EU requirements to restructure the financial control systems in the member states specify the requirements and the mechanisms for the implementation of this process. As a result there has arisen the specific need to restructure the financial management and control systems in the public sector units of the Republic of Bulgaria. Almost two years after the accession of our country to the European Union, the problems related to the euro integration in the public sector control systems are as serious and open before the government and management science as during the preparation for EU accession period. To study this problem a research was done in 2008 by a team of authors under project № 19 „Development and effects of the functioning of financial management and control systems in the public sector”, as included in the plan of the Institute for Scientific Research at carried out research on the specific problems can be summarized as follow: (1) First – at present the legislation reform concerning the control in the public sector organizations has been completed. As a result a Law on the Financial Management and Control in the Public Sector has been effective since 2006. At present there is an undergoing process for bringing the financial management and control systems of budget credits authorizing officers at all levels in conformity with the legal framework. (2) Second – the EU requirements to restructure the financial control systems in the member states also include the development of principally new for our practice internal control systems at level budget credits authorizing officers (FMCS). The new changes are in the structure of the systems (components and their characteristics), the methods and technology of their functioning, the commitments and the responsibilities of the management of the organizations as regards control. (3) Third – The European theory and practice clearly shows the need from and the efficiency of the implementation of such internal control systems, which provide for the effective, economical and efficient implementation (execution) of the activities in state and local administrations. Similar systems provide for the transparency of the processes and at the same time shall support the control structures in the executive power system at state level in the execution of internal audits in public finance management

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СЪТРУДНИЧЕСТВО МЕЖДУ БАНКОВИТЕ НАДЗОРНИ ОРГАНИ В ЕС: МОДЕЛ НА ИГРИТЕ

Author(s): Miroslav Nedelchev / Language(s): English / Issue: 2/2018

The aim of the paper is carrying out of survey for cooperation among banking supervisors based on the model of cooperative games. The initial measures of supervisors are aimed at rescuing the banking assets in their territory and to reduce losses to local taxpayers. The new reality demands these measures also to take into account the effects on other countries, and the need for cooperation among banking supervisors through ex-ante engagements for sharing ex-post costs.The results of paper show that the original measures to reduce the effects of global crisis have triggered short-term stabilization of the banking system at predominance of national interests. Using game theory for cooperation among banking supervisors leads to optimization of outcome for all countries participating in the ex-ante engagements. From the concrete case for a Bulgarian bank, part of an EU banking group, we have concluded that cooperation among more than two supervisors is recommended depending on the structure of the banking group.

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СЪЩЕСТВУВА ЛИ ГЛОБАЛНИЯТ ПОТРЕБИТЕЛ

Author(s): Neviana Krasteva / Language(s): Bulgarian / Issue: 1/2018

The article deals with some of the modern trends in the development of the marketing concept.The argument is presented that classical marketing is losing its importance; the defining characteristics of the future marketing model are discussed: global consumer’s culture – globalizationthrough higher mobility, mass media, music, sport are studied. Further studies are made into the natureof similar and different types of consumer behavior. Some of the applications of new culture inmarketing are shown, along consequences of the development of the marketing concept in Bulgaria.

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Същност и динамика на функцията по управление и развитие на човешкия фактор в организацията

Author(s): Nako R. Stefanov / Language(s): Bulgarian / Issue: 4/2009

The insight into the global dynamics of human factor management and development within the organization is of paramount importance to optimize the practical approaches in a certain sphere. In order to meet this main target the article studies the key parameters of the so-called functional management and the specific dimensions of this function. Its dynamic is refracted through the prism into several stages. Some medium-term and long-term forecasts are highlighted for the forthcoming challenges, facing the human factor management and development function.

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СЪЩНОСТ И МЕХАНИЗМИ НА ДЪРЖАВНАТА ФИНАНСОВА ПОЛИТИКА

Author(s): Andrew Burjachenko / Language(s): Bulgarian / Issue: 4/2013

This article investigates the points of view of outstanding scientistseconomists on the role and place of fiscal policy in the state. It is devoted to the different approaches and to the interpretation of finance and financial science in Western and former Soviet states. The structure of the mechanism of fiscal policy is proposed. Also the use of macroeconomic regulation financial instruments is argued for.

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