Емпирично изследване на удовлетвореността на студентите от проведения държавен изпит на специалност „Счетоводство“, ОКС бакалавър, 2020 г.

Author(s): Borislav Boyanov / Language(s): Bulgarian Publication Year: 0

The results and conclusions from the empirical satisfaction of students from the state exam in the specialty „Accounting“, Bachelor‘s degree, 2020 are presented in the report. The object of research is the regular state exam of the specialty „Accounting“, Bachelor‘s degree, held in July 2020. The subject of this report is focused on student satisfaction with the preparation and conduct of the state exam in „Accounting“. The aim of the research is through the opinions, recommendations and attitudes received by the students regarding the state exam to achieve the feedback from the students to the teachers and to assess the degree of compliance „de jure“ and „de facto“ of the taught material, its assimilation by students and the actual results achieved.

Приложение на иновативни технологии при обучението по счетоводство в средното образование

Author(s): Teodora Roupska,James Jolovski / Language(s): Bulgarian Publication Year: 0

The paper presents accounting concepts and competences set out in secondary education curricula. Innovative digital technologies used in their teaching are reviewed.

Възможности за прилагане на електронни тестове при оценяване на знанията и уменията на студентите по счетоводство

Author(s): Svetlozar Stefanov / Language(s): Bulgarian Publication Year: 0

This report attempts to review some issues of concern in the assessment of accounting students’ knowledge and skills at the comprehensive state examination. The opportunities for assessment of students’ knowledge and skills through the use of web-based online tests are the subject to review. The report outlines the advantages and disadvantages of different types of test questions in assessing students’ knowledge and skills. The emphasis is placed on the search for opportunities to achieve an objective assessment of students’ knowledge and skills at the comprehensive state examination in the field of study, through the use of computer tests.

Съвременни подходи при представяне на дисциплината финансово счетоводство

Author(s): Maria Markova / Language(s): Bulgarian Publication Year: 0

The aim of this report is to present some guidelines in relation to changes in the way of teaching Financial Accounting in the context of the requirements of the world-renowned organizations such as ACCA and ICAEW with respect to the digital necessities of the present society.

Green finance, financial reporting and evaluation

Author(s): Nadya Velinova-Sokolova / Language(s): English Publication Year: 0

Greening the financial system goes beyond lending and investment standards by considering both the impact of environmental and social risk on the financial system, and the impact of the financial system on environmental and social risks. The greening of the financial system will require going beyond current measures. The accounting and audit standard-setters already require climate-related risks to be considered in the financial statements. As with any other risk, investors need the corresponding information from financial statements and audit reports to make effective investment, voting and other engagement decisions, as well as to fulfil their own net zero commitments. The aim of this paper is to analyse and systematize the key challenges to understand the role of green financing in economic growth, their valuation and financial reporting. The author put forward the provision on the valuation and measurement of green finance in contexts of financial reporting. The article also examines the provision on the existence of causal relationships between the "green" financial and "green" economy and analyzed the challenges of management of green finance in Bulgaria. Further research is needed to mobilise the necessary resources, bridge obvious knowledge gaps and make progress in addressing questions on how to close the green finance gap.

The green economy – upgrading the concept of sustainable development

Author(s): Tsvetan Iliev / Language(s): English Publication Year: 0

The article examines the problems posed by changes in the components of the natural factor to social and economic development. They are the focus of researchers from different countries, governments and international organizations, especially after the middle of the 20th century. This is evidenced by the analyses and program documents developed by various organisations, which highlight the main aspects of intervention and regulations in the field of environmental protection with all its components. In this sense, the purpose of the development is to review the concept of sustainable development and the changes that have occurred in it in the direction of focusing attention on the environmentally friendly aspects of economic behavior on a global scale. The object of the research is the concept of sustainable development and the subject – its transformation towards establishing a “green” economy with a view to preventing the loss of biodiversity and ecosystem services.

Електронен държавен изпит – предизвикателства и приемливост

Author(s): Daniela Petrova / Language(s): Bulgarian Publication Year: 0

The subject of this report are the advantages and disadvantages of the electronic state exam and the opportunity to implement it with students majoring in „Accounting and Control“, distance learning. The main goal of the research is to establish the motives and possibilities for passing the electronic state exam, assessing both the readiness of the examiners and the attitude of the students. For this purpose, the requirements to the test form of the exam are analyzed, the advantages and disadvantages of the electronic exam and in particular the online electronic exam are presented and a survey was conducted with the students who are about to graduate in the next school year. The results show that the online electronic final examination is a preferred form by students, with the main advantages being its economy, environmental characteristics and the provision of peace of mind and the ability to concentrate. The management of the process of transition to an electronic test exam and in particular to an electronic online exam requires solving problems arising from the shortcomings of the test form, problems of methodological and technical nature, as well as those related to overcoming fraud.

СЕНЗОРНА ХАРАКТЕРИСТИКА НА ИНОВАТИВНИ ЗДРАВОСЛОВНИ КРЕКЕРИ, ОБОГАТЕНИ С ИНДУСТРИАЛЕН ВТОРИЧЕН ПРОДУКТ ОТ ПРЕРАБОТКАТА НА ДОМАТИ

Author(s): Milena Nikolova,Rosen Chochkov,Silviya Topleva,Valentina Chonova,Tsvetko Prokopov / Language(s): Bulgarian Publication Year: 0

The report investigates the effect and health aspects of addition of an industrial waste from tomato processing on the sensory characteristics and some chemical properties of innovative crackers. It was established that the products with the addition of 5% industrial waste from tomato processing have the best quality characteristics, pleasant and specific and well accepted by consumers. The products are a good source of dietary fiber and proteins, making them suitable for the wellness lifestyle of the modern generation.

НЕЛОЯЛНИ ТЪРГОВСКИ ПРАКТИКИ – ПРОТИВОДЕЙСТВИЕ И ЗАЩИТА НА ПОТРЕБИТЕЛИТЕ

Author(s): Miglena Dushkova / Language(s): Bulgarian Publication Year: 0

The present study aims to reveal some aspects of unfair commercial practices: essence; categories; the main counteracting tools. Some definitions are discussed, connected with unfair commercial practices. The two categories of unfair commercial practices are examined – misleading and aggressive. The main consumer protection tools in this problem field are reviewed. Special attention is given to the Unfair Commercial Practices Directive.

TЪРСЕНЕ И ПРЕДЛАГАНЕ НА ЗДРАВНИ УСЛУГИ

Author(s): Milena Vladimirova,Galinka Pavlova / Language(s): Bulgarian Publication Year: 0

ДОВЕРИЕ НА ПОТРЕБИТЕЛИТЕ В БИО ХРАНИТЕ

Author(s): Rozalina Braykova,Darina Naydenova,Aneta Toneva / Language(s): Bulgarian Publication Year: 0

The healthy behavior pattern of modern man undoubtedly includes increased interest, demand and consumption of organic food. Personal and family health are among the main determinants of consumer choice of organic food, as cited in many scientific studies. The aim is to study the factors influencing consumer trust in purchasing organic food. In Bulgaria, Dobrich District from November 2020 until April 2021 an anonymous survey was conducted among 150 consumers about their attitude towards buying organic food. The results were processed using Jamovi, version 2.2.5. The conclusions were established at confidence level α= 0.05. Consumers' knowledge of organic food labeling is associated with their choice based on the special labeling logo (p< 0.001). There is a statistically significant difference between men and women in the recognition of organic food through information on the packaging that the food is certified as organic (p=0.042) and when indicating the label ‘European leaf’ for the designation of organic food produced in the EU (p=0.040). The belief that organic food is of high quality and healthy is positively related to consumers' awareness of the logo they use in the European Union (p=0.047). Organic food consumers are informed and educated, looking for guarantees of origin. Researches supported by data indicating higher trust in organic food can be used to develop governments policies to promote them and increase consumer attitudes towards it.

How to Measure Cohesion in the EU?

Author(s): Dimitar Hadjinikolov / Language(s): English Publication Year: 0

To implement common policies in the EU, the Member States need to have a very strong cohesion among them in all the three dimensions of the cohesion specified in the EU treaties - economic cohesion, social cohesion, and territorial cohesion. But how do we determine the size of cohesion? How can we assess whether the financial means used for cohesion measures in the EU have in fact given the necessary result? If we want to measure cohesion, we must define a proper set of indicators that actually measure it and not only various side effects associated with it. This article examines two possible approaches to assessing cohesion in the EU. The first of them is labeled by the author as a traditional approach. It is based on the understanding that the convergence process is a kind of catch-up development of the Member States and regions that lag EU average in various aspects. Another approach proposed by the author is labeled as a new approach and is focused more on the fitness and readiness of Member States and regions to function together as one organism.

Applying Trade Facilitation Measures for Increasing Regional Trade in Southeast Europe

Author(s): Katerina Toshevska-Trpchevska,Elena Makrevska Disoska,Irena Kikerkova,Jasna Tonovska / Language(s): English Publication Year: 0

In this paper we analyze the exchange of goods between the countries in Southeast Europe (SEE). By application of the gravity model of international trade, we determine the drivers of trade among 10 SEE countries: Albania, Bosnia and Hercegovina, Bulgaria, Croatia, Montenegro, Moldova, North Macedonia, Romania, Serbia and Slovenia. The focus of the research is to evaluate the influence of Trade Facilitation Indicators (TFIs) developed by OECD on intraregional trade. These indicators cover a wide range of existing border procedures determined as trade facilitation measures. The individual estimations show that, after controlling for the usual gravity model variables, seven out of the total eleven TFIs show a positive and significant impact on trade in SEE. These results point to the existence of a potential for a further boost of the intraregional trade by improving the activities related to information availability, formalities-documents, fees and charges, formalities-automation, formalities-procedures, appeal procedures and governance.

Trade Finance – Key Factor for International Economic Growth

Author(s): Vessela Todorova / Language(s): English Publication Year: 0

Similar world trade finance instruments stayed in use from long-term perspective more than eight centuries. The bill of exchange has proven to be extremely flexible. Its transformation over time reflected the evolution of global trade finance market. Nowadays the structure of trade finance market is the same as it was at its origin. Local banks and local branches of world banks offer to firms a range of products. In combination with credit insurance or guarantees as additional government`s support medium-term trade finance (or export finance) has been comparatively more flexible in comparison with short-term trade finance. Trade finance kept its low-risk profile in the turbulence times.

The European Green Bond Market – Development, Current State and Regulatory Regime

Author(s): Silvia Kirova / Language(s): English Publication Year: 0

The financial markets, and more specifically the debt markets are expected to play a significant role in the transition to a green economy. One of the instruments that offers several advantages and whose market has seen the most substantial growth in recent years are green bonds. Currently the green bond market regulation is based on private governance and market-based standards, as there is no public regulation. With the launch of the EU green bond standard, the EU is going to pave the way for a public governance in this field. Therefore, the paper aims at exploring the current state and the development of the European green bond market, as Europe is a leading player. Additionally, I try to compare the suggested EU standard to the existing private standards, namely the Green Bond Principles and the Climate Bond Standard.

Migration Trends and Labour Migration Policy in the European Union in the Period 2013 – 2020

Author(s): Monika Moraliyska / Language(s): English Publication Year: 0

The paper analyses the migration trends in the EU in the last decade (2013 – 2020) – emigration and immigration. The net migration is then presented and analyzed in terms of its major economic and social consequences and its potential impact on the European labour market. For that purpose, migration and migrant population data from Eurostat are used to analyze the current state and perspectives on union and country level, as well as some projections and analytical reports regarding the labor force deficit in them.

China and Bulgaria: So Far and So Close. The Authentic Energy of Cultural Proximity

Author(s): Antoaneta Daneshka / Language(s): English Publication Year: 0

Despite the many obvious differences, China and Bulgaria share common cultural fundamentals, providing for a fertile ground for successful long-term meaningful relationships between the people of both countries. Undoubtedly cultural similarities create inroads for mutually satisfactory business relationships as well. At first glance, China and Bulgaria are so distant from one another. Situated in different continents, at a distance of almost 7000 kilometers, representatives of different races, speaking so different languages. However, all these dissimilarities may prove to be outweighed by the aspects of culture, shared by both countries. The paper presents cross-cultural analysis of both countries, based on the framework of cultural divides as suggested by Richard Gesteland. To that end, literature review and analytical reasoning are used. The elaborations lead to the conclusion that although spotted at a distance on the cultural continuums, what is ‘desirable’ in both countries is quite close in the perception and interpretation of the Chinese and Bulgarians. That cultural proximity heralds trustworthy, emotionally comfortable and productive relationships which to beused to the advantage of both countries.

Overcoming Barriers to Digitalisation in Performing Arts - Evidence from a European Project

Author(s): Vesselina Dimitrova,Vito Sandro Furio,Lino Manosperta / Language(s): English Publication Year: 0

This paper summarizes the experiences of performing artists during Covid-19 in five European countries as Cyprus, Greece, Italy, Lithuania, and Portugal in the framework of DigitAct (Erasmus+) project. Based on surveys and focus groups are tested the perceptions of the barriers and challenges faced to identify areas of competencies with significant reference to digitalisation. Furthermore, this paper will make a comparison with the literature review for digitalisation in the performing art sector highlighting opportunities for the countries that participate in the DigitAct project.

Export-Oriented SMEs in Dynamic International Conditions: Key Aspects

Author(s): Margarita Ivanova / Language(s): English Publication Year: 0

International markets offer different possibilities to small and medium enterprises (SMEs) as well as require careful preparation. This paper strives to bridge theory and practice when it comes to informed decision-making for export. The focus is on important obligations and opportunities that the management should be aware of as they adjust their strategies and approaches for the diverse conditions across national borders. Emphasis is placed on the importance of gaining better understating of three concepts that have high practical value, while targeting foreign markets. This contribution can be thought provoking in the context of the research of SMEs as well as of export.

Artificial Intelligence, Economic Growth and the end of the Free Market

Author(s): Miroslav Kamdzhalov / Language(s): English Publication Year: 0

Artificial Intelligence occupies the minds of scholars, researchers and curios people. In the economic context, there are numerous topics concerning Artificial Intelligence to think about. Implementation of such disruptive technology will presumably increase economic growth as a whole. Looking at the details, we cannot conclude unambiguously that this will happen in a proper manner. This article will try to look beyond the current development of artificial intelligence applications. These days, we use more and more of them. There are numerous fields of applications of Artificial Intelligence such as natural language processing, machine learning, problem-solving, uncertain knowledge, robotics, etc. Meanwhile, our world still does not have the full-fledged Artificial Intelligence, one who can substitute man. When this happens, there will be a completely different society with new economic and social policies. This study attempts to figure out what could be the probable outcomes of Artificial Intelligence on economic theory and practice. In order to achieve this, content analysis, induction, and deduction have been applied.