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The research is based on studies of the tourist potential in several municipalities in Bulgaria, which are still unpopular developing destinations. The aim is to present the individual stages in the scientific research process in the planning and development of a tourist destination and their practical aspect. The study of the opportunities for sustainable development of each of them requires the use of a wide palette of general scientific and private methods: questionnaire surveys, workshops with representatives of the local community and a wide range of interested parties, polling and working with focus groups; use of empirical research methods: method of field observations; camera methods: collecting primary information, processing and analysis of documents. For this purpose, a unified methodology for sustainable tourism development at the local level has been developed, including a methodological research framework, analysis and assessment of tourist resources and attractions, human resources and administrative capacity, infrastructure and material base available to the destination. The individual components are presented as subsystems of the territorial system for recreation and tourism and the study of the interrelationships between them, definition of strategic goals and priorities and proposals for sustainable tourism development. The research thesis declares that the achievement of sustainable development of a tourist destination at the local level is possible only by using a clear methodology and following successive scientific research stages in studying and planning, and to prove this specific examples and good practices approved in several municipalities are shown.
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The tourism industry in Bulgaria is in crisis, caused by a global factor external to the industry - the COVID-19 pandemic. The pandemic has affected the overall socio-economic development, incl. tourism, globally, regionally and nationally. This circumstance demonstrates the important role of four key factors: the geopolitics of EU structures, the policies formulated by the World Health Organization (WHO) and the World Tourism Organization (UNWTO); and the national tourism policy, which is harmonized with them. The object of this study is the national tourist space of Bulgaria, and the subject of the study is an analysis of the relationships between the main groups of factors: geopolitical, economic and state-legal, and the tourism industry in the country, strongly influenced by the crisis COVID-19, as well as major trends in the development of tourism in the years of the pandemic. Research background: The drastic decline in active mass international arrivals to Bulgaria in 2020 – 2022 period was larger than the number of Bulgarians traveling abroad. This was caused by the outflow of large international tour operators supplying tourists to seaside, and winter resorts in Bulgaria. Among the reasons for this are, besides the mass character of tourism, the policies of international, but not least and at the national level. Purpose: Study of the main groups of factors: geopolitical, economic and state-legal, affecting tourism in the period 2020 – 2022 influenced by the crisis COVID-19, as well as major trends in the development of tourism in the years of the pandemic. Methods: Content analysis, statistical analysis Findings and novelty The development of tourism in Bulgaria, in the context of the COVID-19 pandemic, is undergoing a process of transformation under the influence of international, and national policies. A proactive national policy is needed, taking into account the changes that have taken place in the development of tourism, both in terms of supply and demand.
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The success of the company, among other things, depends on proper access to the market, the ability to collect information about customers, competitors and markets. In order to increase sales and reputation, companies need to know how to attract customers, and digital media today play a significant role in this. Furthermore, digital media have a significant, broad and complex impact on society and culture, therefore the application of digital media is important in improving the company's operations. Today, companies using digital media approach their advertising strategies in a different, simpler and better way. The aim of this paper is to investigate the role of digital media in gathering information about the products of companies in the field of wood processing and furniture production as important tool towards circular economy principles.
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Digital solutions are the basis of the future development of the insurance industry. The implementation of electronic tools for insurance also causes serious controversy, because as insurance is very sensitive and conservative about any change. In practice, there are still significant obstacles to the entire insurance process happening entirely online. The restrictions are of a different nature, as most are concentrated in the regulatory framework, and the rest are purely technological – both on the part of the insurers and on the part of the insured. Despite the difficulties, insurers on the Bulgarian market offer various forms of digital platforms for insurance. There is no insurance company that has not digitized individual processes or its entire activity to varying degrees. The present report examines the digital capabilities of 34 non-life insurance companies and 14 life insurance companies operating on the territory of the Republic of Bulgaria. The purpose of the research is to outline the main problems in the digitalization of insurance services and to propose possible solutions. To achieve this, the customer satisfaction of the users of digital insurance services was studied through short surveys. Expert opinions of company employees who test and approve new digital solutions in insurance companies are presented. The most common problems that arise when using and servicing a digital insurance service are outlined – technological, regulatory and time-related. Statistically, the share of insurance services that the Bulgarian market has digitized is still not taken into account. Very few companies offer a completely online insurance product, and mainly in the field of “Accident” insurance, in the category of those occupying the largest market share – Automobile insurance, it is not yet possible to fully digitize
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Importance of wood as a sustainable and renewable material presumed its large scale use in architectural structures for centuries. In order to analyze the potential of prospective application of wood in build environment in Bulgaria it is instrumental to investigate the regional specifics in historical development of wooden structures in traditional building practices of the Mediterranean region and in particular on Balkan region Purpose: Understanding the evolution of building practices and identification of sustainable approaches. Many traditional building practices that involve the use of wood are inherently sustainable, incorporating low-impact and resource-efficient techniques. A historical review of the use of wood in architecture can identify these sustainable practices and help us learn from them. A historical review of the use of wood in architecture can provide insight into the stages of development of wooden structures over time and reveals specifics of use of wood according to different cultures and how the technology for working with wood has evolved over time.
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Modern challenges related to the implementation and observance of environmental requirements and norms in the implementation of economic activity determine the need for the creation, presentation, and disclosure of accounting information by enterprises for the interaction between business and the environment. The policy of the European regulatory bodies for the protection of natural resources is aimed at adapting the accounting systems of economic entities in the process of monitoring and managing environmental risks. The purpose of the scientific development is the study of the current projections of accounting as an information system through the prism of the sustainable use of natural resources and the effective management of the circular economy. The focus is on delineating the possibilities for practical testing of the requirements of the applicable accounting standards for the disclosure of non-financial information by enterprises, with a view to identifying and measuring the impact of economic and anthropogenic activity on the environment.
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Soft computing models for company financial management are intelligent platforms for supporting decision-making in an environment of uncertainty. The idea of their creation was formed in the context of the desire to study objects that do not have a precise value description; conceptually relates to Fuzzy Set Theory and its information processing capabilities under approximation conditions. The architecture of soft computing models for financial management based on fuzzy logic is designed from appropriately connected input variables, rules and output variable. In their operation, successive fuzzification of the input information, processing of the rules and defuzzification of the result are carried out. Thus, the accuracy and unambiguity of financial statement information is integrated with the subjectivity and individuality characteristic of human thinking. A computational algorithm is implemented with opportunities to use regardless of the complexity, uncertainty and context dependence of the selection criteria in the modern business economy. Among the advantages of soft computing models for financial management based on fuzzy logic are the ability to reproduce human thinking and intuition, high speed of work, high flexibility, efficiency.
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The purpose of the research is to achieve the effective functioning of tax mechanisms for the protection of tax security and development of the economy. Methodologically, the system approach, modeling and comparative analysis were used. For the first time in the literature, the concept of "tax security" is introduced as a part of financial/fiscal security and the possibilities for modeling tax policy and tax control are explored, in the context of national security and protection of the strategic interests of the state, for sustainable development the economy and society as a whole. The research problem is extremely topical and in view of the fact that there is a lack of development and research in this direction. The research problem is extremely topical and in view of the fact that there is a lack of development and research in this direction. In the long term, the security of the state represents a set of security of the individual elements of its financial system, including and the fiscal (financial/tax) security of both the state and the debtors.
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Eastern Bulgaria has three administrativе areas and two main strategic assets: the chemical plants in Devnya and the petrochemical plant in Burgas. Other than these, potential targets of attack can be the following: the ports and airports of Varna and Burgas, the Asparuhovo Bridge, the Naval Academy, the Bulgarian Navy Headquarters, and the port office. In such cases, we have to take measures to safeguard the unaffected infrastructure. The Plants in Devnya and Burgas are big industrial assets of great significance to the nation’s economy. They are not protected from strikes during the war. Also, the water sources and reservoirs also have to be protected. Along the coastline, there are many resorts and camping sites where people from the country and abroad gather during the summer. Nowadays, it is also important to protect communications and the transport link infrastructures so that the economy of Bulgaria can operate normally.
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The critical infrastructure arose as a result of the economic crisis and this necessitates the use of bank loans to finance the activities of the enterprises with a limited amount of equity capital and a deteriorated financial condition. When granting short-term and long-term loans to finance the needs of the enterprises, the commercial banks require the provision of solid guarantees designed to reduce the risk of non-payment to a minimum. This limits the implementation of the plan for the investments of the enterprises and gives priority to financing with own funds, which are insufficient in the conditions of the crisis, to solve the following problems: regular payment of the installments on pre-contracted loans; ensuring the remuneration of capital owners - distribution of the dividends between the shareholders; maintaining the economic potential of the enterprise at a competitive level. In this aspect, the aim of the research is to analyze the reasons for reducing the risk in granting loans, the opportunities to improve the activity of the "Finance" sector of the critical infrastructure, the ways to strengthen the activity of enterprises and to conduct of a correct state financial policy, which are a guarantee of overcoming the negative consequences of the crisis. In this regard, the report draws conclusions regarding the impact of the changes in the inflation and the interest rates on loans on the economic behavior of the enterprises to reduce financial risk and improve bank lending in the conditions of an economic crisis.
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Historically, the use of wooden structures in residential, public or industrial buildings in Bulgaria is most often associated with low stores - up to two or three floors, as well as the construction of the entire supporting structure of the building or partial application in certain narrowly specialized parts such as floors, walls, roofs. Many historic residential buildings, built from the end of the 18th to the end of the 19th century, have been preserved with all-wooden or mixed - wood-massive constructions, stone in the ground floors (partially in the upper ones as well) in combination with wooden elements in the upper one’s floors when the height of the buildings is two or three floors, even four, with a large unevenness of the terrain in mountainous areas. In public buildings, wooden structures are mainly used for the intermediate supporting elements – the floors and ceilings of the buildings to lighten the structure and overcome larger support distances and achieve the monumentality of the different types of spaces. In rarer cases, there are examples of three-story, all-wood constructions or those combined with stone and wooden supporting elements. In industrial buildings, the use of different types of wooden structures is also widespread in cases of low total load on the structure, for example, in tobacco warehouses in Plovdiv, but most often for roofs and intermediate floor elements. Historically, the use of wooden bearing structures in our country has been limited, due to the large annual temperature amplitude and the not very high density of local wood species, which would hardly provide the required longevity and general durability of the buildings. Today, many of these challenges are more easily solved with the use of high technologies in the preparation of wooden structures, for example in glued timber or with additional treatment for preservation against pests and moisture.
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The effective implementation of business models to optimize costs and reduce loses, to increase the competitiveness of the enterprise are the key to long-term success and sustainability during economic crisis. Lean is a concept that has proven its capabilities in manufacturing and now also in the service sector. Implementation also as a comprehensive management system is a large-scale and innovative project for the organization. The team is particularly important for its successful implementation. It is necessary to mobilize efforts and involve people from all hierarchical levels of the organization. For each participant, their role, functions and responsibilities and the necessary competencies must be clearly defined. In this line of thinking, continuing training and improvement of human resources for competent and effective implementation of Lean principles in the organization is a guarantee of success. The purpose of the study is to clarify and analyze the roles, tasks and responsibilities that personnel should perform for the effective implementation of the Lean concept in the organization. The programs of personnel training are discussed depending on the tasks that employees perform in the Lean organization. On this basis, conclusions are formulated regarding the role of continuing professional training and development of the organization's human potential for building the necessary Lean competencies.
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The article presents my personal views and cannot be interpreted as the position of any body, entity or institution. The article presents the legal status as of 3 March, 2023. The article will be based on the results of quantitative empirical research Eurobarometer 495, Eurobarometr 467 and qualitative empirical research based mainly on official documents of European Union and Polish Government. The article will discuss the European Union's plans to change the regulation of short-term rental (or short-time rental) and a comparison to Polish regulations. The advantages and disadvantages of the currently functioning solutions and proposals for the future will be presented. It is also important that the relationship between the sharing economy (Eurostat 2019) and short-term rental will be shown. Examples of the sharing economy and the changes that have taken place in this area will also be presented (Schor 2014). According to the Act of 29 August 1997 on accommodation services and services of tour leaders and tourist guides, accommodation services are short-term, commonly accessible services consisting in the rental of houses, apartments, rooms, bed places as well as plots for putting up tents or for parking caravans, and in the provision of related services at the facility. Therefore, the Act, due to its nature, contains solutions that apply also to entities operating in the STR market. Naturally, Short Term Rental as a human activity has its advantages and disadvantages, and creates both benefits and opportunities for local communities. Short Term Rental (STR) is becoming an increasingly important part of the tourism sector (Eurobarometr 495, 2021), as confirmed e.g. by the interest in the area on the part of EU bodies. At present, STR accounts for nearly a quarter of the overall supply of tourist accommodation services in the European Union (EU) (Eurobarometr 2021). The increase in the share has been caused, in particular, by the emergence of online platforms, so-called Online Travel Agencies (OTA). One in four EU citizens uses STR via such a platform. I will use the following methods: dogmatic-exegetical method, empirical method with qualitative and quantitative research.
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“Circular Economy” is focused on products and materials being used over and over, in a continuous loop, rather than discarded. In a circular economy, products are reused. Products that cannot be reused are recycled by chemical or mechanical processes, or through biological processes such as composting. Circular packaging solutions incorporate the principles of the circular economy and integrate seamlessly into sustainability efforts. The concept of a circular economy is built in opposition to the traditional linear model where raw materials are used, things are created from them, they are consumed and the leftovers are thrown away. This model relies on large quantities of cheap and accessible materials and energy sources. The purpose of the research in the report is to reveal better understand the relationship between a circular economy (the bigger picture) and circular business models (the smaller picture). No singular business is the circular economy. That is to say, the circular economy is not one single vertically-integrated business. The research methodology is based on theoretical, dialectical, sociological, comparative-legal and formal-logical analysis. The report reveals the main challenges of the transition to the circular economy and the benefits of the transition to the circular economy: to protect the environment, reduce dependence on raw materials, create jobs, and save consumers money.
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The report presents the results of a survey of the human resources employed in the hotel and restaurant sector in Devin Municipality, conducted in the period November-December 2022, regarding their knowledge, attitudes and motivation for implementing policies for environmental protection, circular economy and green transition. Human resources are the most important factor for the development of the modern organization and the implementation of sustainability policies depends on their motivational, moral and ethical value. That is why knowing and analyzing the state of human resources, their needs and expectations is very important in our dynamic modern times. It is characteristic of Devin municipality that a large part of the local population is directly dependent on tourism in the region. This leads to relatively low staff turnover and high motivation to achieve high results, and to a large extent the attitudes of employees and organizations coincide. The survey aims to investigate the extent to which organizations and their employees are aware of the benefits of implementing policies for environmental protection, circular economy and green transition. The analysis made in this survey can be used as a model for researching employees in other sectors and regions in Bulgaria.
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Customer experience includes all of а customer's interactions with a company and its product, app, or website over time. In the present study, the types of consumer experience are reviewed. Based on the existing SOR model of consumer behavior, parallel models are drawn up at each stage of the customer journey to emphasize communication strategies aimed at customer experiences with the brand. In order to ensure a positive experience, it is necessary to know the customers and their needs. Creating complete customer profiles will help understand and measure customer behavior at every touchpoint and across multiple communication channels, with aim to achieve long-lasting and effective relationships between the client and the business organization.
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The current literature is dominated by reports and studies that mainly focus on the benefits and effectiveness of implementing the Circular economy (CE). Few authors and publications examine the topic from a critical perspective, stressing on disadvantages, and potential problems in the model. The presence of scientifically negative positions inevitably necessitates the need to collect, systematize and thoroughly explore them. The report aims to make a general analysis of some of the existing criticisms regarding the CE model. The initial review revealed that the main challenges and disagreements centered mainly on the comprehensiveness and complexity of the subject matter; the need for a correct and realistic risk assessment; the absence or ambiguity regarding the strategic directions of development; the incompleteness and still insufficient clear and specific legislation and standardization; as well as to and prioritizing global issues. In order to identify and improve the weaknesses of the model, is extremely important for the critical analysis to be constructive and justified. This approach of analysis aims to contribute to the maximum extent to the overall improvement of the model during its implementation.
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The main aim in tourism management is to provide opportunities for achieving optimal results of the development of the hotel organizations and good results from business activities. The emerging climate changes and their consequences provoke the development of effective management solutions and prevention against negative environmental effects in the tourism sector. The general tasks that follow from the goal of the study are directly aimed at clarifying the nature of the integrated management in the hotel industry, estimating the environmental parameters in the bigger resorts of the Bulgarian Black Sea coast and the application of eco-friendly technologies in the tourism sector and the SPA and Medical hotel’s product. The study includes conducting laboratory tests of salty mineral water and the natural resource "Healing mud" from the source Pomorie salt lake, as well as the natural resource "Black Sea lye" from the Salt factory – Bourgas. In the last part of the study, the need and the information for introducing an environmental audit system in the tourism sector will be assessed by performing two types of questionnaire survey among business representatives and customers. Managers describe the strengths and weaknesses of this type of centres in hotel complexes and the importance of introducing eco standards. In the second type of questionnaire, consumers evaluate the quality of the SPA and Medical hotel’s product and the efficient use of natural resources. There is a growing interest and importance of SPA tourism for the population, in the quality of Wellness and Medical hotel’s products provided. The motivation of the tourists looking for destinations for their holidays or convalescent stays to places with a direct connection between man and nature, is increased. People are gradually realizing the benefits of natural resources on their healthy and satisfied lifestyles. As a result of the imbalance between available natural resources and their consumption, businesses appreciate the need for effective management solutions to address climate changes and prevention against environmental risk. A specialised approach and the implementation of integrated management are therefore required to ensure continued engagement and sustainable development of the tourism sector.
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In relation to the transition towards a sustainable, carbon-neutral, circular economy it is necessary to provide envisaged financial resources from the public funds as well as increase in private sector investments. Financial intermediation, in particular bank intermediation, plays a crucial role, while the transition leads to new risks which should be defined and appropriately managed in order to minimise threats to financial stability. Regarding sustainable financing the European Commission adopted a set of actions, summarised in a published plan and strategy. The action plan aims at reorienting capital flows towards a sustainable development, mainstreaming sustainability in risk management, fostering transparency and long-term orientation. In this context, the EC's efforts are focused on ten interrelated areas, with the building blocks of taxonomy, disclosure and other tools as benchmarks and standards. These legislative acts are the starting point for categorising banks’ products and exposures, as well as activities of the banks’ borrowers. Furthermore, they contribute to the development of unified reporting, as a basis for assessment and management of the climate change transition risk, part of the broader concept for environmental, social and governance (ESG) risks. Under the newly established European regulatory framework for sustainability disclosure, credit institutions should meet multiple reporting requirements. Banks must have an appropriate corporate governance and risk management structure and process in place to identify, measure, mitigate and report risks. Competent supervisory authorities are engaged in monitoring and analysing this information for the purposes of financial stability. This is why banks and supervisory authorities are facing the challenges related with accurate future reporting and measurement of ESG risks, given the lack of sufficient and comprehensive information.
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