ПРЕДИЗВИКАТЕЛСТВА ПРЕД КАЧЕСТВОТО НА ИЗВЪНБОЛНИЧНАТА ПОМОЩ

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

The quality of activities in modern healthcare is a function of the available resources management and a product of various factors. The discrepancy between the needs, expectations and results of the various potential users of health services is a prerequisite for the existence of challenges in the sector and a negative public assessment of the medical activity quality in our country and healthcare in general. The objective of this study is to investigate the structures, processes and results in the provision of outpatient care by implementing one of the A. Donabedian’s approaches for determination of the quality indicators. Materials and methods: Documentary, sociological and statistical methods were used in this study. A survey was conducted in February and March 2023 on the satisfaction with the outpatient healthcare received. The processed results are graphically presented. Results and discussion: The challenges to ensuring a high level of quality in the outpatient care are mainly observed in smaller and/or remote settlements. These are related to the insufficiency or lack of medical specialists, outdated technical infrastructure, absence of modern medical equipment, difficult access to the health system, the result of organizational, regulatory and financial deficits. The deepening deformations of the structure and processes in healthcare are leading to poor results, ranking our country in the last places in the EU according to a number of health indicators. Progress towards more effective and better quality healthcare is slow and unsatisfactory, requiring substantial prioritization of outpatient care, systematic and effective control. Conclusion: Improving the health status of the population is a strategic goal of any health system, requiring regulated and financially secured implementation of specific monitoring, assessment and control measures to improve the quality of health services.

ИНОВАТИВНО И УСТОЙЧИВО ПРОИЗВОДСТВО НА ПРОТЕИНОВИ КОНЦЕНТРАТИ ОТ ЖЪЛТ ГРАХ

Author(s): Ivelina Georgieva / Language(s): Bulgarian Publication Year: 0

ОЦЕНЯВАНЕТО НА СИСТЕМИ ЗА УПРАВЛЕНИЕ И ЕФЕКТЪТ ОТ ОЦЕНЯВАНЕТО ВЪРХУ КАЧЕСТВОТО НА ПРОДУКТИТЕ/УСЛУГИТЕ – АКТУАЛНИ ПРОБЛЕМИ И ТЕНДЕНЦИИ

Author(s): Valentina Dobreva,Dimitar Kotsev / Language(s): Bulgarian Publication Year: 0

The evaluation of the management systems of small and medium-sized enterprises is a regulated process carried out by certification bodies. The competence of these certification bodies is recognized by accreditation services. The effectiveness of these evaluations is directly related to the continuous and improving quality of the products and services offered on the market by the audited organizations. The report examines what are the main problems faced by the main stakeholders - organizations, certification bodies, accreditation services, etc., considers opportunities to overcome them and discusses global and national development trends.

ОПОЛЗОТВОРЯВАНЕ НА ОТПАДЪЦИ ОТ НАР – НЯКОИ СЪВРЕМЕННИ АСПЕКТИ

Author(s): Vanya Zhivkova / Language(s): Bulgarian Publication Year: 0

The purpose of the paper was to present some current aspects related to the utilization of pomegranate waste. The search for ways and the development of various strategies for the effective management of agricultural waste, including pomegranate waste, is among the promising environmental directions. The research of scientific literature carried out in this paper gives reason to conclude that the utilization of pomegranate waste is an actual and promising modern scientific direction in which intensive research is carried out, such as the development of adsorbents for the removal of pollutants from wastewater, or the use of various methods for the extraction of bioactive compounds from these wastes.

ДИГИТАЛНО УПРАВЛЕНИЕ НА БИЗНЕС ПРОЦЕСИ В ЛОГИСТИКАТА И ВЕРИГАТА ЗА ДОСТАВКИ

Author(s): Kristiana Atanasova,Marina Yordanova / Language(s): Bulgarian Publication Year: 0

Digital Business Process Management in Logistics represents a crucial aspect for enhancing organizational efficiency and competitiveness, particularly in the current era where technological innovations are reshaping the logistics sector. Therefore, this article sheds light on innovations and trends within the logistics and supply chain domain, with a specific focus on digital business process management. The influence of Industry 4.0 is examined, emphasizing the significance of automation, the Internet of Things (IoT), and artificial intelligence in optimizing operations. Special attention is given to Industry 5.0, which accelerates processes within the supply chain through the integration of humans and robots into an intelligent working environment. However, business process change becomes inevitable and is of paramount importance for the survival and growth of companies. The environment and market requirements continue to evolve, and for companies to remain relevant and competitive, they must adapt. In this context, the role of blockchain technology as a means to enhance transparency, security, and sustainability in managing processes and the supply chain as a whole is explored.

Планът REPowerEU

Author(s): Diana Sabotinova / Language(s): Bulgarian Publication Year: 0

The REPowerEU plan aims to rapidly reduce the EU’s dependence on Russian fossil fuels by accelerating the clean energy transition and joining efforts to achieve a more sustainable energy system and a true Energy Union. The plan envisages actions aimed at: energy savings; supply diversification; rapidly replacing fossil fuels by accelerating Europe’s transition to clean energy; smart combination of investments and reforms.

Европейското решение за въвеждане на граничен въглероден данък: граничният механизъм на Европейския съюз за коригиране на въглеродните емисии

Author(s): Svetla Boneva / Language(s): Bulgarian Publication Year: 0

The objective of the paper is to present and analyze the essence and the specific features of the European decision for introduction of a border carbon tax, which is a part of the new legislative proposal for the adoption of a regulation for the introduction of a new carbon border adjustment mechanism for imported commodities. The research methods involve content analysis, the method of generalization and the analysis and the synthesis method, as well as the historical-logical approach. The results of the paper are summaries that could be used in the process of future decision making regarding the introduction and implementation of carbon taxes in Bulgaria and contribute to the enrichment of the available scientific literature on the subject in Bulgaria.

Социални аспекти на тероризма

Author(s): Radina Velikova / Language(s): Bulgarian Publication Year: 0

This article will look at the social aspects of terrorism. For this purpose, attention will be paid to the three factors by which it can be motivated, namely – structural tension, the process of revitalization of a certain culture and a perception of relative group or individual deprivation. The subject of the article will be the influence of society in the essence of terrorism, as an aspect of society. A description of the concept of terrorism as a social phenomenon is given and through the history of the study of terrorism in the 20th and 21st centuries is briefly presented. This article does not claim to be exhaustive and is oriented towards presenting basic knowledge about this phenomenon.

Polityka rachunkowości w teorii i praktyce rachunkowości

Author(s): Marzena Remlein / Language(s): Polish Publication Year: 0

The aim of the chapter is to present the essence, purpose and importance of accounting policy but above all to show the relationship of accounting policy with accounting theory and practice. The issues presented show the important role of accounting policy in the accounting system and its relationship with accounting theory and practice. It is also pointed out the legitimacy of unifying the documentation presenting the accounting policy adopted by a company in the form of an accounting policy report. The considerations carried out may become a premise for further research aimed at showing the mutual influence of the various elements of accounting, i.e. accounting policy, theory and practice. Due to the lack of exhaustive considerations of the issues addressed in the chapter, it contributes to reducing the cognitive gap existing in the Polish scientific literature.

Polityka rachunkowości w zakresie wyceny aktywów i zobowiązań

Author(s): Marek Kawacki / Language(s): Polish Publication Year: 0

The subject of this chapter is the initial and balance sheet valuation of assets and liabilities in the context of accounting policy. The aim of the chapter is to present and discuss the principles of asset and liability valuation, as well as to outline the areas where the choice of valuation methods is possible within accounting policy. The research methods used in the publication included the analysis of legal acts and literature. The final result of the study has been presented using a deductive method. In the chapter, methods for valuing individual groups of assets and liabilities have been identified and described, and six main componentsof the accounting policy have been summarized, in which there should be a reference to valuation in accordance with the provisions of the Polish Accounting Act. The practical value of the publication is the prepared list of the minimum scope of the accounting policy regarding the valuation of assets and liabilities.

Aktualizacja wartości aktywów w warunkach kryzysu gospodarczego

Author(s): Marzena Remlein,Kateryna Romanchuk / Language(s): Polish Publication Year: 0

The subject of consideration in this chapter is the material accounting policy tools that can be and are used in an economic crisis. In particular, consideration is given to the revaluation of assets, including impairment losses. The aim of the chapter is to present the possibility of creating the image of a company by means of asset impairment losses, which are material tools of accounting policy. The issues presented show the significance importance of accounting policy tools in the process of creating the value of assets and the financial result. On the basis of a case study, the possibilities of influencing the value of receivables and the profit by choosing the method of determining the value of write-downs in accordance with the intention of the decision-maker are indicated. The considerations carried out maybe come a premise for further research aimed at showing the mutual impact of the choice of accounting policy tools on the asset and financial position of a company and, consequently, on its image and perception by stakeholders.

Polityka rachunkowości w zakresie ochrony zasobów informatycznych rachunkowości

Author(s): Elżbieta Izabela Szczepankiewicz / Language(s): Polish Publication Year: 0

The chapter outlines units obligations for the protection of accounting information resources, which result from the regulations of the Accounting Law. For computer accounting it is essential to assure an efficient protection from illegal and uncontrolled modification as well as the introduction or the removal of accounting data. The purpose of the chapter is to present the rules for the protection of data, computer software and hardware. This chapter discusses the accounting policy for the protection of accounting information resources.

INTELLIGENT SYSTEMS IN THE CIRCULAR ECONOMY

Author(s): Nikolay Shterev,Petya Biolcheva / Language(s): English Publication Year: 0

Recent years have seen an increase in the frequency of monitoring reports issued by a variety of governmental and non-governmental organizations. These reports warn that the current business structures are "pushing" the world toward destruction. Because of this, it is necessary to seek out viable alternative models that, despite resulting in an "economic use" of resources, do not impede the economy's capacity for growth and development. In spite of the way that there is an impression of no other choice, there are still confusions and obstructions in the public eye to the change from the current (straight) model of business to the practical (round) one. Considering what was previously mentioned, this paper focuses on development in profoundly keen frameworks, one of the first concerns of the change to a round economy. The authors accept that wise data frameworks ought to advance the smooth (or not really smooth) change to a roundabout economy, regardless of the benefits and cons of the broad presentation of innovations into social and monetary life that are as of now the subject of progressing banter. To support the stated theses, the report is organized as follows: first, an explanation of why the circular economy model is necessary; Secondly, a list of smart systems that could be utilized in the circular economy; third, an evaluation of the impacts of the means taken to carry out contemporary intelligence systems in the business day to day. A Bulgarian example is used for results presentations.

Предизвикателства пред фискалната консолидация

Author(s): Plamen Oresharski / Language(s): Bulgarian Publication Year: 0

This paper identifies the main challenges to fiscal consolidation in Bulgaria. In this regard, the key components and prerequisites for achieving fiscal consolidation, discussions on the benefits of fiscal consolidation and types of fiscal policies are examined. An analysis of the periods of fiscal expansion and consolidation in Bulgaria was made.

Sustainable Commitment: How to Progress as a Sustainable Entity

Author(s): Guillermo Fernández Dieste / Language(s): English Publication Year: 0

Banco Sabadell has a strong commitment to sustainability and corporate responsibility. The paper is aimed at researching the sustainable commitment of the Bank. The series of key objectives set by the Banco Sabadell for its advancing as an environmentally and socially entity, are analysed in the paper. The paper ends with summarizing the key findings of the study.

Digital Transformation of BBVA

Author(s): Xandra Sota Turón / Language(s): English Publication Year: 0

In the dynamic realm of the financial sector, the imperative of digital transformation has reshaped traditional banking paradigms. This study delves into BBVA’s remarkable journey of digital metamorphosis, elucidating the multifaceted strategies, technological implementations, and consequential impacts that have steered the bank toward a digitally-centric future.

Перспективи за развитието на приключенски туризъм

Author(s): Mariana Ianeva,Viktoriya Yanakieva / Language(s): Bulgarian Publication Year: 0

The relevance of the topic is determined by the specifics of the tourist zoning in Bulgaria and the product’s main and extended specialization of the nine tourist regions, including the adventure tourism as part of the products offered on the tourist market in Bulgaria. The product adventure tourism is associated with the experiences and entertainment’s economics and as such it finds expression in the programs of tour operators, tourist destinations and in particular in the activities of organisations for the management of tourist areas in Bulgaria, known in business and international science literature as Destination Marketing Organisations. The analysis and the application of the good practices of the leaders in the adventure tourism will contribute to its development, which determines the goal set in this scientific report. The subject of the research is the specifics of the adventure tourism in the context of the economics of experiences and the application of leading practices.

Фактори, формиращи пазара на жилищни имоти в град Пловдив

Author(s): Konstantin Bobchev / Language(s): Bulgarian Publication Year: 0

The present report treats in details the factors which have effect on the real estate market in Bulgaria – macro- and microeconomic ones, objective, subjective, legal, political ones. Special attention is paid on the statistic information for the town of Plovdiv regarding the residential properties, prices, deals, interest rates, which determine the status and the perspectives in front of the residential property market in Plovdiv.

Паричният режим на Китай по пътя на трансформацията

Author(s): Kamellia Penkova / Language(s): Bulgarian Publication Year: 0

The specific monetary regime is highly important to the overall monetary policy structure. In terms of changing economic conditions a change in the monetary regime could be necessary. This paper aims to analyze the monetary regime in the People's Republic of China and to determine whether there is a transformation in its nature. For this purpose, a historical review of the indicators targeted by the Central Bank of China is made, the de jure monetary regime is determined. Furthermore, are stated conditions that a monetary policy regime should fulfill to be called an inflation targeting. Finally, an analysis was made to establish whether the de facto monetary regime is inflation targeting.

Słowo wstępne

Author(s): Ewa M. Boryczka,Kamil Śmiechowski / Language(s): Polish Publication Year: 0