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Документооборотът на провъзгласената организационна култура в XXI-ви век – „О, жребий мой проклет, та точно аз ли да го слагам в ред?!“

Author(s): Kiril Dimitrov / Language(s): Bulgarian Publication Year: 0

This article reveals the nuances in the serious challenge (Shakespeare, 1960) to identify the widely adopted management approaches in designing the essence and structure of official company documents, and establishing the relations among them, that embody the proclaimed and desired culture by senior management in companies, operating in Bulgaria. Based on the theoretical analysis and the results of an empirical study, recommendations are given for improving the company's document flow in this field of strategic management.

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Влияние на социалната изолация свързана с КОВИД-19 върху родителите на деца спортисти според населеното място и статута им на заетост

Author(s): Ivan Stoilov,Alexander Naydenov,Milen Gadzhev,Danail Ivanov / Language(s): Bulgarian Publication Year: 0

There is no doubt that the implications of COVID-19 on socio-economic life will continue over the years. However, the sports sector turned out to be one of the most affected. The Olympic Games got postponed for the first time in 124-year history and not due to a world war. The overall losses are not only financial. The purpose of this article is to determine the impact of the COVID-19 social detachment on the physical, emotional, and general health of individuals and communities, related to sport. The survey was conducted among parents of junior athletes, and it included 656 adults during the period 15-30 April 2020. Parents answered an inquiry with 25 general and 7 demographic questions. The data were analyzed with the help of statistical analysis software platform SPSS, version 26. The state of emergency had a rather negative impact on individuals and their families, where their physical condition suffered the most. The survey showed very well-defined tendencies over the type of employment of the participants.

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Изследване на проектния подход на управление в бизнес организациите от корпоративен тип

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

The necessity to review the trends in project management stems from the expan sion of its application. Project management is widely applied in organizations of a different kind – administration, business, NGOs, schools and universities, research centers and even in religious organizations. The purpose of the report is to present the project management as a modern tool to support the business organizations of a corporate type.

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Креативност в създаването и развитието на предприемаческата дейност чрез български фолклор

Author(s): Slavina Nikolova / Language(s): Bulgarian Publication Year: 0

Creative sectors are among the most dynamically developing during the last few years. They lead to many issues to be solved and need improvisation when making decisions. They lead to innovation. Our diverse folklore gives us forgotten decisions that refract through the entrepreneur's individual personality. Today, the most popular entrepreneurs are those who work in the field of creative sectors. The names of Mark Zuckerberg, Bill Gates, Michael Jackson, Madonna, and many others are famous all around the world. Every creative entrepreneur should have his or her personality skills in order to develop, improve and manage their business the right way. A typical example of creating a business, based on folklore knowledge, is Hristo Dimitrov’s project, a creator and producer of The National Folklore Ensemble “Bulgare”.

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Актуално състояние на българската енергетика и стратегическата роля на ядрената енергия

Author(s): Ivan Hinovski / Language(s): Bulgarian Publication Year: 0

It is presented the actual status of the generation structure of Bulgarian power industry with accent to the contribution of nuclear energy to keep the security and sustainability of the national electrical grid operation, as well as its advantages proposing one of the best economically viable option for investments in this branch. Two of the most discussable investment projects for new nuclear builds are discussed. Different scenarios and variants for future development of this industry are considered including the new conditions and circumstances giving impact and determining the future of these projects. Internal and external factors creating posi tive economical and political conditions for the development of these technologies are reviewed. An algorithm of actions and management decisions for successful implementation of new nuclear builds in order to maintain the key role of this branch for the energy security is proposed. It is proposed in the tender documentation to be included few principal requirements to the equipment suppliers, as well as clear and grounded binding engagements.

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Иновации, лидерство и интелектуална собственост във висшите училища

Author(s): Iskren Konstantinov,Eleonora Ivanova / Language(s): Bulgarian Publication Year: 0

One of the sectors that countries stimulate with the goal of boosting innovation, through the formulation of national strategies, policies and the delegation of financial resources is the higher education sector. This is a consequence of the successful creation and market realization of objects of intellectual property by the North American and Western European universities. The Republic of Bulgaria has developed an Innovation Strategy for intelligent specialization, as well as implemented legal changes in the Law on Higher Education, introducing the concept of "intellectual property" and “system of intellectual property”. This report aims to research the connection between the strategy, the law, the organizational rules on IP and the innovative development of the higher technical schools in the country, which are supposed to have the highest applicant activity with regards to patents and utility models, considering their scientific fields.

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Understanding Climate Risks: A Banking Perspective

Author(s): Panagiotis Mavridis / Language(s): English Publication Year: 0

Climate change effects on financial assets, either from natural disasters or shifts in policy and technology, can no longer be disregarded. Despite the fact that most countries have committed to the 2015 Paris Climate Agreement, the great majority of private and public financial capital is still being allocated to economic activities that are deviating from this direction or worse in some cases are in opposition to those goals. How much of a risk does this discrepancy pose for financial institutions and in particular, for financial stability? This paper aims at presenting key points on a banking perspective of climate risks.

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Въздействие на данъците в условията на икономическа криза - макроикономически ефекти

Author(s): Svetlana Avrionova / Language(s): Bulgarian Publication Year: 0

History has examples of problems in the functioning of the economy of various origins, which in the conditions of open economy in the modern world (and in the past by the trade routes), carry their negative consequences at regional and even global level. In these cases, government spendings in response to the crisisis are rising, and the state is fulfilling its function of stabilizing economic activity. At the beginning of 2022, in the conditions of the fading pandemic of COVID-19, a new situation of emergency arose (the war in Ukraine), whose negative effects on countries not only in the EU are already a fact. In the context of these realities, the aim of this report is to identify the regulatory function of taxation in the process of conducting tax policy in times of economic crisis through the study of world scientific knowledge. The study summarizes the view that the importance of taxes as an economic stimulant and stabilizer is ambiguous, but tax policy can be effectively implemented in the process of public finance management, and in particular in crisis situations.

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Education 4.0, Artificial Intelligence and Financial Education

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

Education 4.0 is a desired approach to learning that aligns itself with the emerging fourth industrial revolution. For universities to continue to produce successful graduates, they must prepare their students for a world where these cyber-physical systems are prevalent across all industries. This means teaching students about this technology as part of the curriculum, changing the approach to learning altogether, and utilizing this technology to better improve the university experience. The technology must be owned and developed by financial field. As the effort to respond Industry 4.0 and Education 4.0, financial sector must be equipped in: investment in the development of digital skills; responsive toward industry, business, and technology development; education based on internation certification and digital skills; apply new technology prototype, learn by doing. Artificial intelligence, or AI, is being used to shoot off these seemingly personal appeals and deliver pre-written information through chatbots and text personas meant to mimic human banter.

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СЧЕТОВОДНОТО ОБРАЗОВАНИЕ – КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ В КОНТЕКСТА НА УСЪВЪРШЕНСТВАНЕ НА СЧЕТОВОДНИЯ БИЗНЕС АНАЛИЗ НА ПРЕДПРИЯТИЕТО

Author(s): Marko Liubomirov Timchev / Language(s): Bulgarian Publication Year: 0

The scientific report provides guidelines for improving the scientific framework, methodology and organization of the enterprise‘s accounting business analysis – a complex of knowledge, skills and competences. Issues, guidelines and models for analysis of key indicators characterizing internal business processes and performance are explored. A concentric model of accounting business analysis in a balanced system of indicators is proposed. Models and methods for cost analysis, financial strategy and efficiency are presented.

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КОНЦЕПЦИЯ, МОДЕЛИ И МЕТОДИ ЗА УСЪВЪРШЕНСТВАНЕ НА ОБРАЗОВАТЕЛНИЯ ПРОЦЕС ПО СЧЕТОВОДЕН БИЗНЕС АНАЛИЗ НА ПРЕДПРИЯТИЕТО

Author(s): Marko Liubomirov Timchev / Language(s): Bulgarian Publication Year: 0

The report offers approaches, models and methods for improving accounting business analysis of the enterprise. The need to improve the educational content and teaching methods is argued. Possibilities for using non-traditional, active and interactive learning methods in conditions of digitization of the educational process are explored.

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ПОТРЕБНОСТ ОТ СЧЕТОВОДНИ ЗНАНИЯ И УМЕНИЯ НА МЕНИДЖЪРИТЕ В ЗДРАВНИЯ СЕКТОР

Author(s): Lyubomira Koeva-Dimitrowa,Mincho Minev / Language(s): Bulgarian Publication Year: 0

Because near 70% of economic information is created through accounting, whether accounting knowledge and skills are necessary for healthcare managers is somewhat rhetorical. However, it is essential to outline the scope, content and volume of the accounting disciplines necessary to form the knowledge and skills of future health managers. This research aims to assess healthcare managers‘ needs to acquire specific accounting knowledge and skills. The curricula in various bachelor‘s and master‘s programs in the field of management in the healthcare sector are researched, highlighting the disciplines that form accounting competencies and skills. The educational needs for such knowledge and skills among current and former students in master‘s and bachelor‘s programs in health and pharmaceutical management are assessed via survey. The need for accounting knowledge and skills of managers in the healthcare sector is confirmed by the curricula content and the respondents‘ answers.

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ОТЧИТАНЕТО НА УСТОЙЧИВОСТТА – ЛИПСВАЩАТА ЧАСТ ОТ ПЪЗЕЛА НА СЧЕТОВОДНОТО ОБРАЗОВАНИЕ

Author(s): Atanas Atanassov / Language(s): Bulgarian Publication Year: 0

This report shares the view that the main focus of the corporate reporting should be on sustainability in a broad sense – with financial performance as part of this, along with environmental, social and governance (ESG) performance and these issues have to take place in the contemporary accounting education. The purpose of this paper is to carry out a critical analysis of the existing practices related to the inclusion of sustainable (non-financial) reporting issues in the accounting curricula of Bulgarian universities and, on this basis, to formulate specific conclusions and recommendations with the aim of improving the level of preparation of graduate students in the context of modern business realities and the challenges of contemporary corporate reporting.

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ИНИЦИАТИВИТЕ НА CIMA В ОТГОВОР НА ПРОМЕНЯЩИТЕ СЕ ИЗИСКВАНИЯ КЪМ ПРОФЕСИОНАЛНИТЕ УМЕНИЯ НА СПЕЦИАЛИСТИТЕ ПО УПРАВЛЕНСКО СЧЕТОВОДСТВО В ДИГИТАЛНАТА ЕРА

Author(s): Dragan Georgiev,Iliyan Hristov / Language(s): Bulgarian Publication Year: 0

With the advent of the digital age, the role of management accounting professionals has changed significantly, shifting its focus from activities related to information gathering, reporting, analysis and interpretation, to creating influence and impact. This, in turn, has had an impact on the range of knowledge, skills and competences that professionals should acquire and develop in order to adapt and achieve successful career development. The report presents the conceptual views and initiatives taken in recent years by the professional body CIMA for the training and career development of management accountants in the digital age, as an adequate response to the key changes in their role and required competencies.

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The Foreign Exchange Policy of China – Is the Country a “Currency Manipulator”?

Author(s): Paskal Zhelev / Language(s): English Publication Year: 0

China’s exchange rate policy has been one of the most contentious economic issues in present times. The large open economy with a state-led development model has been often accused of deliberately keeping its currency undervalued, thereby conferring unfair competitive advantagesto its exporters, and fuelling global imbalances. The experts’ opinions on that however are greatly divided. The paper’s main goal is to evaluate whether China has been manipulatingthe exchange rate of the RMB through its exchange rate policy over the last decade. Based on various indicators, the results show that there is no evidence of China engaging in currency manipulation to the detriment of its trading partners.

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INFLUENCE OF CYBER THREATS ON THE AIR FORCE COMMAND AND CONTROL SYSTEM

Author(s): Vasile-Cristian Onesimiuc,Sorin Topor / Language(s): English Publication Year: 0

Cyber threats are found in all domains, both civil, and military, but their effects are more important for the Air Forces. Cyber threats have dual functions, that is, as expected, they can have negative effects, but, surprisingly, Air Forces could use the negative effects of cyber threats for the support of its own missions. From the cyber security point of view, being aware of its own limitations as well as those of the adversary’s is never completed, but it represents one of the elements that can bring about the success for the Air Forces mission, whichever that may be: defending its own capabilities or attacking the enemy. The only certainty within this process is the increase in future influence over the Air Force actions.

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DESIGNING CYBERSECURITY SOLUTION USING BLOCKCHAIN TECHNOLOGY

Author(s): Adriana Meda Udroiu / Language(s): English Publication Year: 0

In this paper we aim to analyse the impact of Blockchain technology in the current context of cyber-security, especially in the area of smart cities and financial transactions. For this, we will first describe the current state of cyber-security and the problems it faces. Because blockchain technology only addresses part of the cyber-security matters, we will explain the response of this technology to each of the domain-specific issues. It is equally well-known that blockchain technology is the basis of many current applications (Bitcoin, Ethereum, Hyperledger Fabric). For smart cities, blockchain technology is used in designing cybersecurity for traffic control, financial transaction between organisation and authorities and so on.

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EU Global Leadership in Trustworthy AI: High Risk Applications – Implementation and Gabs

Author(s): Galya Mancheva / Language(s): English Publication Year: 0

The paper is devoted to the European Union regulatory framework on Artificial Intelligence related to SME and the EU global position in this aspect. The objective is to follow up the readiness of the EU to have a global leadership in trustworthy AI. The thesis of the study is that the EU is not ready to have a global leadership in trustworthy AI. For the purposes of the analysis firstly the position of the EU globally is observed within the global trends in Artificial intelligence. Secondly, content analysis and cross-check of current the EU regulatory framework and legislation is performed in order to investigate the main raised issues and their stage of completion. It was found that the main unsolved and unregulated issues are related to adaptation of current legislation of national AI strategies and new and adapted liability rules to be established. As of the national AI strategies a total of 19 Member States, including Norway have adopted national AI strategies. Some Member States (e.g. Finland, Cyprus and Germany), have already updated and reviewed their initial strategies. Forthcoming national action have to be taken by Austria, Belgium, Croatia, Greece, Ireland, Italy, Romania, and Slovenia. As of the new and adapted liability rules, it is postponed to the end of 2022 the EU to measure adapting the liability framework to the challenges of new technologies, including AI. As per global trends, the inconsistency of the EU members will prolong the process of implementation the legislation and achieving the main EU goal to have a global leadership in trustworthy AI.

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THE ECONOMIC IMPACT OF TERRORISM

Author(s): Luiza-Andreea ULMET,Ivona RĂPAN,Cornelia-Rodica JUDE,Loredana Larisa VĂDUVA / Language(s): English Publication Year: 0

Terrorism is one of the main dangers facing democratic states today. The effects of terrorist activities and their economic impact on society are very difficult to determine, but in the following, we will try to understand and analyses the main dangers to which states are exposed and the countermeasures carried out by the main states facing this scourge. At the same time, we will try in the analysis carried out in this article to establish the future measures to be taken so that the objectives of terrorist organizations, those of implicitly affecting the targeted countries economically, do not lead to the desired results.

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Vulnerability Scanner: Web-based Security Testing

Author(s): Andrei-Daniel ANDRONESCU,Ioana-Ilona BRĂSLAȘU,Dumitru-Iulian NĂSTAC / Language(s): English Publication Year: 0

As the use of internet-based software increased, cybersecurity has emerged as a major issue in the current world. The fast-paced technology innovations allowed most companies to scale their business, consumers to access easier their favorite products, thus increasing the reliance on web-based software. The importance of web security cannot be emphasized given the increase in cybercrime and the damage it poses to businesses, people, and governments. This paper proposes an automated solution capable of detecting and exploiting common vulnerabilities found on web-based software, this being done without performing any malicious intended operations. By using software capable of automatically detecting the means a client could communicate with a server, users can ensure that a thorough verification is done on their web-applications, revealing the blind spots that developers may have overlook.

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