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Financing of new technology: The discussion among economists

Author(s): Jan Toporowski / Language(s): Polish Publication Year: 0

Purpose: This paper presents some of the disputes that have arisen among political economists concerning the financing of production embodying new technologies. Methodology: Literature review. Findings: In classical political economy, Adam Smith established the issue of financial risk as posing dangers to banking and economic activity in general. This gave rise to a view that the state should underwrite new technology, a view represented today by proponents of state industrial policy and green technologies. At the end of the nineteenth century the rise of monopoly finance capital raised questions about the ability of private enterprise to keep investment at the cutting edge of new technologies. The institutional vehicle for private enterprise promotion of new technology is venture capital, whose innovations are subject to the business.

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Tourism Development Trends in European Context

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

Europe is the region that is both the most generating and receiving tourists, ie. it is the largest outbound and inbound tourism market in the world. On the one hand, Europe is the most desirable region to visit, and on the other hand, Europeans travel the most around the world. We cannot ignore the fact that in the last four years the tourist market has changed extremely dynamically and substantially, and this change was not predicted. There are currently several trends that we will try to outline, affecting the development of the Bulgarian tourist market as part of the European economic union. tourists travel more and more frequently, for shorter distances, and to distant, exotic destinations, have a clear interest in lesser-known tourist spots and undeveloped destinations, have high demands and attitudes towards food during travel, strive for recreation in all its forms and especially for the authenticity of the experiences that are the engine of modern international tourism. The connections and dependencies will be analysed and accordingly, the development trends of tourism and the experience economy through the prism of the added value of tourist trips will be deduced.

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Economic Financial Indicators Affecting the Performance of Construction Companies

Author(s): Arjeta Hallunovi / Language(s): English Publication Year: 0

At any moment, companies are faced with choices. Making a decision is not something very easy, because there is always uncertainty. Decisions become even more difficult when the business climate is not at its best. The great difficulties in which the economy finds itself make it even more difficult to make a decision. In such a climate of uncertainty, the need to make economic-financial decisions is very great. There are precisely these decisions that make a company successful. In general, the decisions that an enterprise faces during the exercise of its activity are related to sources of financing, expenses and income, these decisions have as a logical basis the information extracted from the financial analysis. Financial indicators expressed in numerical values, generated by financial analysis, serve as guidelines for the actions taken by company managers, in order for them to realize their objectives for profit maximization and company growth. The purpose of this paper is to familiarize with the financial analysis and its importance for the decision-making of companies and the management of profits. This overview study will be concretized through the analysis of the financial reports of a construction company2. Through the horizontal analysis, based on the financial reports for two years (2018/2019), including the main items of the financial statements, it will be seen that these items have increased every year. Sales revenues have increased in total, looking at the latest statements. The net profit has increased, where this has come as a result of the continuous increase in sales by the company and the opening of new branches in the districts.

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Internal Marketing in the Context of Digitalization

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

Marketing is a comprehensive management approach in accordance with the requirements of the environment. However, in the conditions of digitization, digital marketing is often perceived and practiced in a narrow sense - as the use of new digital channels for the company‘s marketing communication with customers. The paper draws attention to the feasibility of understanding digital marketing as a holistic management approach. The case study method is applied and a discussion from the perspective of the contingency theory is presented. The conclusion is that the results of functional marketing activities are contingent on appropriate management processes. Digital marketing requires reasonable organizational and management provision.

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Leveraging Digital Platforms for Global Public Sector Marketing

Author(s): Krasimira S. Valcheva / Language(s): English Publication Year: 0

In the rapidly changing landscape of international marketing and public sector management, the integration of effective marketing strategies becomes vital for public organisations to navigate the international stage successfully. The paper explores the symbiotic relationship between both domains with emphasis on the importance of utilizing digital platforms to enhance global outreach and stakeholder engagement. The use of digital platforms in international public sector marketing offers a cost-effective solution to reach a diverse international public and enable precise audience targeting. Examples of successful international marketing campaigns driven by digital platforms demonstrate their immense potential. However, challenges such as trust building, legal considerations, and measuring impact must also be addressed.

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За принципите на счетоводството, теорията и практиката на стопанския анализ на предприятието

Author(s): Rositsa Ivanova / Language(s): Bulgarian Publication Year: 0

The management of enterprises requires information on the basis of which the management teams design and make timely, justified and effective decisions for the development of the enterprise’s business as a whole, and for the achievement and maintaining financial and market stability from operation and strategic aspect. This is crucial in the context of the current environment in which enterprises operate and function, which environment is determined by the effect of different crises and the adverse impact of multiple external factors. The information required for the enterprises’ management is created by the system of business analysis (financial and business analysis) of the enterprise. The main source of information for the needs of the business analysis of the overall activity of the enterprises within the interrelations and interdependencies among its individual elements is the accounting information. We need to emphasizes that the rules for ongoing accounting of enterprises’ business and for the recognition, measurement and presentation of assets, equity, liabilities, revenue, costs and cash flows in their financial statements put the foundation of the true and fair presentation of financial results, financial position, financial stability, cash flows and effectiveness (profitability calculated on different basis) in each reporting period. The Bulgarian accounting legislation defines these rules in the form of accounting principles. Compliance with these rules provides clear, accurate, understandable, reliable, relevant and comparable information about the needs of the financial and economic analysis of the overall activity of the enterprises. The accounting principles are objectively reflected in the theory and methodology of business analysis and thus in the analytical practice. They are manifested in different methods and methodologies for analysis by different items of the content of the business analysis system of the enterprises’ business, while taking into account the interrelations and interdependences among them. The object of the research in the article are the principles of accounting, and the subject – their manifestation in the theory, methodology and practice of the economic analysis of enterprises.

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ESG отчитане – от „силозно мислене“ към интегрирано мислене

Author(s): Katya Zlatareva / Language(s): Bulgarian Publication Year: 0

The content of the report is determined by the increasing needs for the unity of financial reporting and the reporting of sustainable development processes, or a kind of amalgam of financial and non-financial reporting information. At the same time, they are accepted as a unity of mutual influences, and not as a mechanical union of two components. The financial results of the corporation are obtained both from the known processes of value creation and from the influence of external factors, social environment, corporate social responsibility, compliance with environmental factors and others. The problems of poverty, employment, and professional growth are problems for the future of any economic system, but also steps in the present towards this goal. The International Integrated Reporting Committee (IIRC) and the International Federation of Accountants (IFAC) operate with such a focus.

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Безхартиено счетоводство и влиянието на автоматизацията в счетоводната дейност

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

The paper aims to introduce the concept of historical transfer to digital accounting. The accounting industry's digital transition, innovative strategies in the Bulgarian market, and the risks that technology advancements conceal. The implementation of digitization and automation innovations in accounting has been demonstrated via CONTROLISY, a Bulgarian SaaS solution for accounting automation.

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Имплементиране на МСФО 17 Застрахователни договори от застрахователните дружества

Author(s): Atanaska Filipova-Slancheva / Language(s): Bulgarian Publication Year: 0

The implementation of IFRS 17 Insurance Contracts has presented insurance companies with major challenges. Upon initial application of IFRS 17 Insurance Contracts, insurance assets and liabilities should be reviewed by insurers in terms of their correct classification into specific categories based on the objectives of the business model under which they will be managed and their agreed cash flows. The purpose of this paper is to present in general the approach of implementing standard IFRS 17 Insurance contracts by insurers, while distinguishing the following six transition stages: identification of the transition process; development of an accounting policy regarding the reporting of insurance contracts; development of a system of accounts for accounting of insurance contracts; reclassification of insurance contracts when switching to the standard; calculation of the effect of reclassification of insurance assets and liabilities; presentation and disclosure of the applicable basis of accounting and the effects of the transition process.

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Новите изисквания за оповестяване при бизнес комбинации

Author(s): Lilyana Dzhoneva / Language(s): Bulgarian Publication Year: 0

The proposed amendments to IFRS 3 Business combinations and IAS 36 Impairment of Assets aim to address the existing challenges to acquisition accounting by enhancing disclosure requirements and improving impairment testing methodologies, intending to increase transparency and reliability in financial reporting of those deals. The report reviews literature indicating that many acquisitions diminish shareholder wealth, suggesting a gap between strategic intentions and economic benefits. It concludes that the initiative to revise the standards will potentially provide clearer and more detailed financial information, thus aligning financial reporting more closely with the economic outcomes of business combinations.

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Надеждно ли е отчитането на отделните активи и пасиви по справедливата стойност за счетоводни цели, до колко устойчива и чувствителна е така представената счетоводна информация в годишните финансови отчети

Author(s): Kalina Kavaldzhieva / Language(s): Bulgarian Publication Year: 0

This paper examines the appropriateness of accounting for individual assets and liabilities at fair value. The issue of the reliability, sustainability and sensitivity of the accounting information thus presented in the Annual Financial Statements is investigated. An answer is sought to the question of how useful it is for the users of the financial statements, the information presented in them, generated on the basis of assessed assets and liabilities at fair value. For this purpose, the influence of the different methods for deriving fair value on the different valuation objects for accounting purposes was analyzed. The main valuation techniques/approaches are Income, Cost and Comparative, according to IFRS 13 „Fair Value“ and the Bulgarian Valuation Standards. Accordingly, the reliability of the information used is assessed as to how reliable the accounting information reflected in the Company's Balance Sheet could be. The results of the research show that the recognition and evaluation of individual assets and liabilities in the accounting balance at fair value can be treated simultaneously as having and not having informational utility for users. With provable input information in the application of the individual techniques and approaches, the fair value is reliably determined and is sustainable and credible. In case of unprovable input information, the fair value is unreliable and unreliable. These results substantiate the conclusion that, for the moment, in Bulgaria, fair value accounting of individual assets and liabilities is well regulated and relevant, as it is of great importance for the decisions that users of financial statements can make. Therefore, the application of fair value accounting of assets and liabilities is recommended.

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Теоретико-методологични аспекти на трансферното ценообразуване в условията на глобализация

Author(s): Dimitrinka Urumova-Lunin / Language(s): Bulgarian Publication Year: 0

The paper clarifies the role and importance of transfer pricing in today's environment of ever-increasing globalization. It justifies the need for a uniform approach to transfer pricing requirements and rules in a global aspect. Transfer pricing methods for tax control purposes are presented. The basic principles of their application are discussed. Special attention is paid to the important advantages and benefits of applying the arm's length principle.

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eTIR – Бъдещето при международните превози

Author(s): Todor Karadzhov / Language(s): Bulgarian Publication Year: 0

International law regulations for road transport began to be drafted and signed by various countries in the middle of the last century. They are intended to establish uniform rules for international transport. The Customs Convention on the International Carriage of Goods under Cover of a TIR Carnet is key to facilitating the transit of goods across the borders of signatory countries. Nowadays, this transit is made possible through the use of a unified customs document called 'TIR carnet'. With the development of technology and the necessity to transport goods faster, the idea of implementing the eTIR system has emerged. It is intended to make the work of both carriers and customs authorities easier by ensuring faster and smoother passing through border controls. The purpose of this report is to look at how the system works and what its benefits are.

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Аспекти на появата на големи данни в логистиката

Author(s): Nikolay Dragomirov / Language(s): Bulgarian Publication Year: 0

The importance of business logistics has grown in recent decades. This is because of the more productive opportunities for modern competition after conventional approaches have been exhausted. In this context, a huge number of technological concepts related to the emergence of big data have to be followed. The article explains the essence of data and information in logistics for material flow management in the supply chains. The main information systems for managing material flows in logistics are defined. The areas of logistics processes related to the possibility of big data appearance are also explained.

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Създаване на устойчива стойност чрез веригите за доставки на облекло

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

The main objective of the present study is to investigate of value creation, in the context of apparel supply chains, through circularity and digitalization, leading to the application of the conceptual ideas of sustainability. As companies in the apparel industry transition to a sustainable future, there are emerging challenges. The research results reached confirm that both organizational changes and technological advances and digitization are perceived as a means of creating added value and achieving sustainable apparel supply chains.

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Влияние на избрани фактори на макросредата върху логистичния сектор

Author(s): Petya Fileva / Language(s): Bulgarian Publication Year: 0

The logistics sector is constantly influenced by various trends and factors that can impact the industry both positively and negatively. For the logistics service providers, it is crucial to monitor these trends, be flexible, and adapt their processes and technologies to meet the changing requirements of their partners and customers. Using the STEER methodological framework, this report summarizes contemporary macro-environmental factors affecting the logistics sector.

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Повишаване ефикасността на веригите на доставки на термална минерална вода

Author(s): Ivo Anev / Language(s): Bulgarian Publication Year: 0

Higher cost of energy, climate change and the switch to green and circular economy makes the current topic for increasing the efficiency of the supply chains of thermal mineral waters and actual one. The goal of the current paper is to demonstrate a model, that shows the advantages of the efficient and flexible (clever) management of the whole supply chain of thermal mineral waters. The used methodology is basic and gives a lot of opportunities to be developed. The main results are the revelation of additional economic resources through more effective usage of thermal and water resources. Limits of the paper are that the legal and stakeholders view about the implementation of this or such methods are not researched.

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Технологични тенденции в полза на конкурентоспособността на веригата на доставките

Author(s): Daniel Pavlov / Language(s): Bulgarian Publication Year: 0

In today's market environment, the focus of competition is shifting from individual organizations to individual supply chains. This, in turn, raises issues related to supply chain competitiveness. On the other hand, technology is developing at an incredible pace and its application in supply chains is of increasing importance. The purpose of this report is to identify the leading technologies related to supply chain competitiveness. The development is limited to establishing the benefits and connections of two technology trends. The main results reveal that the use of technologies – „Big Data“ and „Internet of Things“ can be essential for the competitiveness of the supply chain

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Измерване на качеството на логистичноto обслужване чрез ключовите показатели за ефективност

Author(s): Maria Vodenicharova,Veselin Chenakchiev / Language(s): Bulgarian Publication Year: 0

Logistics quality can be viewed through a company's ability to provide the customer's required logistics services. The role of quality management is well known and established in various sectors of the economy and logistics companies. To achieve this goal in logistics organizations, it is necessary to apply the principles of quality management, quality assurance and control, and indicators for measuring the quality of logistics services. The purpose of this report is to consider possibilities for measuring the quality of logistics service through the key performance indicators (KPI) and on this basis to build a comprehensive quality system in logistics organizations. The case study method was used for an in-depth examination of a logistics organization.

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Насоки за ограничаване на риска от кражби на товари във веригите на доставки

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

The present report aims to reveal the mid-term trends in cargo thefts in supply chains worldwide from 2018 to 2022. Based on this, it offers some up-to-date recommendations to logistics managers to reduce the risk of this type of crime. The analysis shows that thefts from vehicles decreased during the study period, while cargo thefts from warehouses increased. Encroachments are most often committed to goods with rising prices and supply difficulties. The report also offers some basic guidelines to mitigate the risk of cargo thefts from warehouses, as well as during transportation and parking.

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