The Small Enterpreneur: Culture and Economic Action

Author(s): Tanya Chavdarova / Language(s): English

This paper is concerned with cultural differences and how they affect the process of doing business by a specific economic agent: the sole proprietor who operates in the capital cities of Bulgaria and Macedonia. The analysis is based on the empirical results of surveys that are representative of the sole proprietors in Sofi a and Skopje. The sole proprietor is defined here as a physical owner and is represented by the social category self-employed or employer of few wage or non-paid family workers; i.e. the legal term sole proprietor corresponds to the social term small entrepreneur. The legal term is preferred for the purposes of the cross-national empirical survey because the sole proprietor exists as a category in the Trade Law of both countries and has the same social defi nition. It is covered by the national statistics and this fact has permitted us to draw consistent samples in Sofi a and Skopje.

Price and Prejudice. Bulgarian Cases of Clothing and Identity

Author(s): Ilia Iliev / Language(s): English

The massive use of second-hand clothes is one of the many innovations practiced by Bulgarian consumers over the last decade. The first shops for secondhand clothes, mostly of West European origin, appeared immediately after the fall of the socialist regime in 1989. At the beginning, they were located in back streets, backyards, modest spaces, and the information about them circulated among informal consumer networks. Slowly, the shops gained in profitability and respectability, and ten years later we find them in central streets, the heart of the towns, under neon shop-signs announcing their existence with a specific modest dignity or humor. Buying and using second-hand clothes to such an extent is a relatively new phenomenon in Bulgaria and it has encountered specific obstacles, related to local tradition. For many Bulgarians, using clothes previously belonging to another implied either a close personal relationship to the prior owner or lower social standing, with a variety of shades between these positions. At least at the beginning, buying and wearing second-hand clothes was far from an anonymous, impersonal transaction. It involved intense work of symbolic appropriation and quite often, it led to refl ection on the relationship between old and new owner. Almost inevitably, this led to analysis of the imagined West Europeans who used to don these clothes and the new Bulgarian owners, similarities and dissimilarities between them, and the symbolic links between Bulgarian customers and their imagined Western counterparts.

Economic Statistics OCTOBER 2006. Monthly Selection of Key Socio-Economic Indicators for Moldova

Author(s): Author Not Specified / Language(s): English

Economic Statistics NOVEMBER 2006. Monthly Selection of Key Socio-Economic Indicators for Moldova

Author(s): Author Not Specified / Language(s): English

Economic Statistics July 2007. Monthly Selection of Key Socio-Economic Indicators for Moldova

Author(s): Author Not Specified / Language(s): English

Economic Statistics AUGUST 2007. Monthly Selection of Key Socio-Economic Indicators for Moldova

Author(s): Author Not Specified / Language(s): English

Изкуственият интелект и интелектуалната собственост: актуални проблеми и предизвикателства пред издателския бизнес

Author(s): Polina Stoyanova / Language(s): Bulgarian Publication Year: 0

The increasingly active use of innovations based on artificial intelligence to create author's works and creative products is changing the publishing business environment and poses fundamental questions for the intellectual property system related to fundamental concepts such as "author", "creation", "work", whose answers will determine the direction of the development of the creative industries. The object of the research is artificial intelligence, and the subject - how the publishing business is affected by the implementation of artificial intelligence in the publishing activity, and the aim is to indicate the main problems and challenges facing the publishing industry today.

Дигитална трансформация в издателския бизнес

Author(s): Boyko Takov / Language(s): Bulgarian Publication Year: 0

The publishing business in Bulgaria is of great importance for the cultural and educational development of the country, but it is also a significant sector of the national economy with considerable social impact. In recent years, it has faced serious challenges and is undergoing a period of transformation driven by the rapid introduction of new technologies and accelerated digital transformation. The digital transformation in the publishing business in Bulgaria is gradually progressing, but the pace of development varies among different publishers. Assessing the extent of its development for the sector as a whole is complicated due to the lack of sufficient statistical data. At the same time, this assessment is necessary not only to compare the development of this business in our country with that in other countries but, most importantly, to identify its weaknesses and the challenges it faces. It is also useful for outlining government policies regarding the publishing sector. In this regard, the aim of this publication is to assess the level of digital transformation achieved in the publishing business in Bulgaria and to draw conclusions about its achievements and weaknesses. These conclusions will be useful for determining the directions for accelerating this process.

Интелектуалната собственост в периодичния печат

Author(s): Antoaneta Titianova-Milcheva / Language(s): Bulgarian Publication Year: 0

The subject of the publication is intellectual property in periodical printing as a segment of the publishing business. Book publishing is often presented as the entire publishing activity. The sector of periodicals is omitted, which forms a huge share of the publishing output and the most circulated one, covering the largest number of authors. The focus of the research is copyright protection in the publishing of newspapers and magazines in Bulgaria and the EU. Media diversity and freedom of speech are core values in the Charter of Rights of the European Union. Publishers of periodicals in the EU are facing new realities - copyrights are violated by Internet giants, platforms, news aggregators, etc., which also applies to the Bulgarian media. The long-term operation and prosperity of the diverse and economically successful magazine and newspaper publishing industry depends on ensuring effective protection of intellectual property. It is important to respect the publisher's right to create an enabling environment for newspapers and magazines, their websites and apps, especially for journalists, photographers, designers, etc., to continue working with high professional standards to provide news, audience analytics and copyright information.

За необходимостта от трудово-правна уредба на ваучерната система на заетост, в контекста на принципа за недискриминация

Author(s): Paola Klassa / Language(s): Bulgarian Publication Year: 0

The report provides an overview of the emergence of voucher systems for employment in Belgium, France and Canton Geneva (Switzerland), the specifics of their application in each of these countries, the problems that this type of employment solves, as well as its weaknesses, its interdependence with the so-called domestic workers. Outlines the place for its‘ regulation according to the Employment Strategy of the Republic of Bulgaria 2021-2030 to other forms of flexibility as a prerequisite for economic growth. Points to its inevitable interconnection as attypical employment also with the principle of non165 discrimination and the need to transpose Directive No 2023/970 of the European Parliament and of the Council of 10 May 2023. to strengthen the application of the principle of equal pay for women and men for equal work or work of equal value, through pay transparency and enforcement mechanisms.

7 години законово регламентирана оценка на въздействието в България

Author(s): Rumen Brussarski / Language(s): Bulgarian Publication Year: 0

Impact assessment originated in the USA in the 1970s. Subsequently, almost all countries in the developed world introduced various forms of regulatory impact analysis and assessment. In Bulgaria, impact assessment has been talked about since the beginning of the 21st century. The creation of a legal framework, methodological documentation and administrative capacity begins. Academia and some non-governmental organizations are actively involved in the noble undertaking. Various programs and projects are being implemented. However, during the first 15 years, there were no serious practical results. In 2016, the impact assessment received its (long-awaited) legal regulation. A series of by-laws and methodological documents follows. A certain administrative capacity is being formed. There are decisive steps in the right direction and the results (although still modest) are not long in coming. This scientific report is dedicated to the genesis and development of impact assessment, the current regulation and practical impact assessment in Bulgaria over the last 7 years.

Правото като гарант за сигурността в обществото

Author(s): Goran Goranov / Language(s): Bulgarian Publication Year: 0

Among the goals pursued by law are justice, the common good and legal certainty. Legal certainty as a goal of law is also a value of the law itself and is part of its concept. The approach to its definition opens up avenues in different directions to be explored. This report will analyze the various meanings, arising from its main divisions, its main manifestations in the legal system and its main problems.

Някои въпроси за облагането на печалбите на местните юридически лица с корпоративен данък по ЗКПО в резултат от разпореждане с дружествени дялове и акции

Author(s): Tyurker Mollahasan / Language(s): Bulgarian Publication Year: 0

The report aims to analyze some issues regarding the taxation of the profits of local legal entities with corporate tax under CITA as a result of the disposal of company shares and stocks. After analyzing the essence of the corporate tax, some of the main elements of the tax are also analyzed - the object of taxation, the subject of the tax and the rules for determining the amount of the tax liability (tax base and tax rate). The report places a major emphasis on the concept of "profit" in the accounting and tax sense. The specific rules for the formation and taxation of the tax profit resulting from the disposal of certain financial instruments admitted to trading on a regulated market are also specified.

Инспекции на клиничните изпитвания на лекарствени продукти

Author(s): Radoslav Ivanov / Language(s): Bulgarian Publication Year: 0

This report analyzes the nature of clinical trials of medicinal products. The different forms of control during their implementation are described. Monitoring and auditing are considered as specific forms of non-legal control. A special place is given to the different types of inspections of clinical trials as the only form of ongoing legal control carried out by competent state authorities.

New Forms and Features of Сyber Confrontations

Author(s): Serghei Ohrimenco,Valeriu Cernei / Language(s): English Publication Year: 0

The evolution of the cyberspace domain and its accompanying management tools has ushered in a era characterized by the emergence of new forms of confrontation: cyber blockades and cyber sanctions. This development has paved the ways for enhanced capabilities in economic management, the expansion of diplomatic and trade relationships, and ultimately, the safeguarding of national interests at an unprecedented level. This paper presents the results of an analysis of these new categories, elucidating their interconnectedness, and highlighting the evolution and continued development of these two domains, particularly within cyberspace. The authors draw attention to the new dimensions of confrontation within the cyberspace realm, encompassing explicit and hidden threats to individuals, society, and the state.

Ethical Behaviour Aspects in the Contemporary Cyber Environment (Ethical Behaviour and Cybersecurity)

Author(s): Konstantin Poudin / Language(s): English Publication Year: 0

This paper draws attention on the ethical behaviour in the contemporary cyber environment. It does not address all aspects of ethical behaviour. The focus is on the ethical behaviour of employees in a given organization in cybersecurity context. The principles of ethical behaviour that employees must be guided by in order to perform their duties correctly and professionally, thereby contributing to ensuring the cybersecurity of the employer organization, are analysed.

Application of Digital Tools in the Educational Process

Author(s): Katia Kirilova / Language(s): English Publication Year: 0

The present study is devoted to the problems related to the selection and implementation of digital educational platforms. The process is complex and difficult and very much depends on benchmarking. In order for this analysis to be effective, it is necessary to define the requirements for the software tools in advance. In conclusion, conclusions from the empirical analysis are formulated.

The Role of Data Management and Open Science in Supporting Digital Technologies at Universities

Author(s): Plamen Milev / Language(s): English Publication Year: 0

This paper explores the roles of data management and open science in enhancing digital technologies at universities. It examines how these practices support the integration of advanced tools like big data analytics, machine learning, and immersive technologies such as virtual reality (VR) and augmented reality (AR). Effective data management ensures data accuracy, security, and accessibility, facilitating robust research and efficient operations. Open science promotes transparency, collaboration, and the democratization of knowledge, accelerating innovation and enhancing research reproducibility. The paper reviews current practices, challenges, and benefits, highlighting the synergies and conflicts between data management and open science. Despite challenges such as funding constraints, cultural resistance, technical barriers, and data privacy concerns, adopting robust data management and open science practices is essential for leveraging digital technologies in higher education. Recommendations for universities include investing in infrastructure, fostering a culture of openness, developing clear policies, and promoting collaboration. These strategies are crucial for advancing research capabilities and educational outcomes in the digital age. This work underscores the importance of continuous adaptation to keep pace with technological advancements and ensure effective support for digital transformation at universities.

Crowdfunding as an Alternative Source of Investments in the Conditions of Economic Digitalization: Relevance of Use in the Republic of Moldova

Author(s): Irina Dorogaia,Alexandr Scutari / Language(s): English Publication Year: 0

The relevance of the topic is associated with the increasing popularization of alternative sources of financing of entrepreneurial activity. Under the current conditions, the search for means to finance entrepreneurial activity is a priority task for both entrepreneurs and state institutions, oriented towards supporting existing and potential businesses. The purpose of the article is to describe the application of crowdfunding as one of the tools for alternative financing of projects in the current realities of building a digital economy in Moldova. The article describes the legal aspects of crowdfunding regulation as a new for Moldova legal institute of non-banking lending using the possibilities of online platforms. The paper considers the economic and legal essence of crowdfunding, the model of functioning of this institution, the opinion on the main advantages and disadvantages of this alternative type of lending, as well as outlines the prospects of development and possibilities of application of the new financial technology in our country.

Challenges for Auditors in Relation to Disclosure of Sustainability Information in Financial Statements

Author(s): Iavor Bachev / Language(s): English Publication Year: 0

In recent years, there have been global efforts to improve the role of sustainable development as a measure for controlling global warming. In June 2020, Regulation (EU) 2020/852 was published, which sets out six environmental objectives for businesses: climate change mitigation; the process of stabilizing the average global temperature below 2°C by 2050 and making efforts to limit it to 1.5°; adaptation to climate change; sustainable use and protection of water and marine resources; transition to a circular economy; pollution prevention and control; and biodiversity protection and restoration. The International Sustainability Standards Board (ISSB) was founded in November 2021, and its primary function is to produce sustainability disclosure standards. Two years later, the board agreed and adopted the first worldwide standards for sustainability disclosure, IFRS S1 and IFRS S2. On 5.01.2023, Directive (EU) 2022/2464 on corporate sustainability reporting entered into force, which allows users of information to identify environmental risks and opportunities that are material to enterprises. The paper seeks to identify areas of concern regarding the regulation and auditing of sustainability information. The following tasks are set: outline the requirements of Directive (EU) 2022/2464 and the changes it involves in the accounting directive; define the specifics of the standardization in the Republic of Bulgaria, as well as future auditor requirements.