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Geopolitical realities inherently determine the coordinates of the business average at national, regional and international level. This business environment is a prerequisite for the implementation of real economic activities that determine security in various aspects of specific political territories. These realities are a function of international relations transformed into international alliances with specific activities and with a specific legal status. The international political alliances are dynamic quantities, which in their transformation determine the new political situation with new business opportunities.
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The critical literature review on the topic explores various aspects of the digital revolution that impact the brain development and behavior of young people. Easy access to digital technologies involves a change in public behavior. People love digital technology much more and this leads to some form of digital addiction. Businesses act in accordance with this trend and try to use consumer knowledge as a strategic element.
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This report identifies the "patent activity - business development" relationship. In the focus of attention here is the protection of innovations - technological and product, through the object of intellectual property "patent for invention". The tracking of patent activity leads to the derivation of quantitative trends and qualitative conclusions about the emergence of new industries and sub-industries in the economy, about national priorities when considering company innovation strategies. The identification and proof of said dependence is useful for the research and business environments, for national bodies and institutions in the business sphere when forming a national policy in the field of innovation, for economic development and competitiveness programs.
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This paper presents the film products market before and after the coronaviruspandemic, providing up-to-date information on both the changes in the classicconsumption of film products and the capacity of new ways of their distribution.Results are presented on the potential to restore market levels of classicdistribution channels to pre-pandemic levels, as well as the market opportunitiesfacing streaming platforms worldwide.
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The paper presents the Bulgarian film industry, and its key characteristics,before and after the Covid-19 pandemic, through up-to-date statistical information and data. Some of the development defining parameters have been identified, as well as the actions taken by the Bulgarian state, for recovery and development. A brief comparative measures analysis, taken by certain countries in the European Union, and the Republic of Bulgaria was made, and the author formulated the working thesis that the actions of the Bulgarian state to restore the sector and establish a sustainable development model are insufficient.
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Digitization, the increasing use of digital products and services, and emerging new distribution channels and business models are revolutionizing the economy. Businesses seek the attention of consumers primarily in an online environment. The influence of social networks has created new rules for successful marketing. New technologies translate digital content from one language to another, from text to sound, just in moments. The correct use of information and digital content is the key to successful economic realization. We all live in a mainstream market environment where the protection and management of intellectual property are essential factors for a successful business.
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The purpose of the report is to analyze the existing imperfections in the current mediation activity policy and to propose recommendations for improvement of this activity. The results of the research are a proposal for a methodology for identifying the competitive advantages of real estate agencies and developing a SWOT of real estate agencies in the country. To be successful and sustainable, real estate agencies in the country need to identify and develop their competitive advantages and protect their intellectual property.
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Over the course of the past three decades, supply chain management, known as SCM, has been the subject of substantial research in a wide range of application fields. In addition to elucidating the chronological potential of SCM in terms of time frame in various sectors of the industrial and service industries, the scope of this study encompasses the theory behind supply chain management as well as its historical development. It has been demonstrated that the core supply chain, which consists of a number of corporations and organizations that act as intermediaries, exists for both the manufacturing and service industries. This study provides evidence that COVID 19 has had a significant impact on the management of contemporary supply chains. This study reveals appropriate strategies for managing the supply chain in this pandemic scenario, as well as for transforming the supply network of the future. In addition to this, the authors details how the financial supply chain functions in the post-pandemic environment, as well as how blockchain technology can significantly enhance this function through enhanced traceability and visibility, improved demand forecasting, open access, fraud prevention, and transaction atomization achieved through the use of smart contracts.
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The financial sector and the trade industry are experiencing an unprecedented change as a result of the economic consequences of the COVID-19 pandemic. It acts as a major constraint on financial services, in particular leasing, as the need for services decreases significantly. Market dynamics and the implementation of a regulatory framework at European and national level in the form of a moratorium pose a serious challenge to both the industry itself and leasing consumers. As a result of the present study, proposals have been made for taking measures that could have a positive impact on the financial sector and related leasing companies.
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Financial and business analysis is a continuer of the creative searches of Bulgarian scholars for the approbation and continuous improvement of the theory and practice of the analysis, of teaching knowledge to students studying Accounting in the University of National and World Economy. The object studied in this report refers to the knowledge provided to the students, and its subject – to the skills and competences they acquire in the course of study of the Financial and Business Analysis module, which give them the opportunity for successful realization in practice.
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In this report the authors attempt to establish what are trends in the contemporary accounting education in the context of the requirements in the Accountancy and analysis department at UNWE is presented. The vision is based on the most-renowned accounting education organizations, in particular – ACCA.
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Last two decades have changed everything and everyone around us, and accounting profession is no exception. Educational institutions, especially universities, work hard to develop knowledge and skills for accounting profession but how relevant is the accounting education towards changing environment and expand of digital technologies. The article aims to outline the framework for accounting education and to point out the accounting profession trends as well as to evaluate the state of accounting education in Bulgarian universities.
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The subject of consideration of this report is some differences between accounting education and training. It is argued that education and training in accountancy are related to gaining knowledge, acquiring skills and competences conducive to human development. However, they have some things in common and some differences as well. Accounting education includes accounting training as a separate element, but also, the educational process is broader and covers in addition to training the upbringing, the formation of the worldview of an individual and his/her involvement in the traditions of the professional accounting guild.
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The „client“ of the accounting higher education in Bulgaria can be the state, the students and the employers. Each client has different requirements, limitations and objectives. The state funded higher accounting education has the difficult task of satisfying the needs and expectations of these three groups of clients, which are far from uniform. The paper describes the diverse clients’ requirements towards higher accounting education in Bulgaria and review their possible alignment.
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The purpose of this report is to discuss the intersections between the current accounting challenges, the business’s demands regarding specialists’ knowledge, skills and competences and the profile, the expectations and the motivation of Generation Z as future accounting professionals. Here is presented a summary of the main aspects of a successful training and realization such as building a new vision for the profession; training, done with the purpose of creating key competences for the profession; changes in the forms of training according to specific generational characteristics and needs and the necessity of providing more in-depth practical training.
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This report is devoted to the problems of training future accountants in the context of the need to reach professional competence, as a prerequisite for successful professional realization. Challenges to reporting due to new accounting concepts and definitions that impact financial reporting and accounting education are discussed.
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The purpose of this study is to explore the influence of various motivational factors among students regarding their choice to study in the field of accounting, corporate finance and auditing. A survey was conducted among students from the University of Economics – Varna. As a result of the research, it is formed as a main finding that the completed secondary economic education and the prestigious nature of the accounting profession have a very strong influence on the students‘ choice.
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In this report, we examine the problems that students encounter when learning the material for working with a specialized accounting software product and compiling GFO. The disciplines are directed entirely with an applied nature and the material from the other subjects must be mastered very well in order to be able to work remotely and to solve the tasks that are given and in independent preparation. It must be explained to each student individually, where to log in to work with the software product, how to work with it and what to enter.
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The working environment of public sector accountants requires them to account for activities financed with available (public) capital and compliance with budgetary discipline. Security questions regarding accounting information and risk management deserve special attention. The development of the competencies of accountants in the public sector allows the adaptation of their abilities to integrate in a specific professional environment.
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