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Atanas Atanasov, Galina Chipriyanova
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Summary:
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Margarita Bogdanova
80 years of notable presence in the academic research area
Summary:
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Margarita Stefanova Yordanova
TOPICAL LEGAL PROBLEMS RELATED TO REGULATIONS CONCERNING JOINT-STOCK COMPANIES
Summary:
The paper examines some current legal issues related to regulations concerning the joint-stock companies. The aim of the research is to analyze the current status of shareholders in such companies, the protection of their rights and the liability of the governing bodies for violation of their rights. An analysis was carried out on the membership rights of expelled shareholders in cases of increase or reduction in the capital of a joint stock company. Special emphasis is put on issues related to management’s liability for damages inflicted on the company. The author argues for its classification as a contractual liability on the grounds of research and analysis of the current jurisprudence. The conclusion provides a summary and suggestions for improvement of the existing commercial legislation.
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Radka Nenova
INFLUENCE OF RENT ON THE PRICE OF AGRICULTURAL LAND IN BULGARIA
Summary:
In recent years in Bulgaria there has been a functioning market for agricultural land, which affects the variation of prices. The present study emphasizes the need to take into account the cross-sectional and time differences in the price of agricultural land which is the object of the study. With the development of land relations, the importance of the price for the use of agricultural land (rent) increases. For this reason, the subject is to reveal the impact of the amount of rent on the price of agricultural land. The goal is to measure and evaluate the strength of the relationship between them. The main research thesis of the author is that, other things being equal, the change in the amount of rent leads to the same change in the price of agricultural land, but at different rates, and existing cross-sectional and time effects of this relationship can be fixed and analyzed. NSI data on the price of agricultural land and rent in Bulgaria by districts and by years for the period 2010-2018 have been used.
In theoretical terms, the basis for the study is the capitalized rent approach proposing a specific adapted methodology. Four regression models were constructed: simple panel regression, panel regression with region fixed effect, panel regression with year fixed effect and panel regression with region and year fixed effect at the same time. All four models are adequate, there is no autocorrelation in the residues; well describe the change in the studied variables.
The main conclusion is that, other things being equal, the change in rent leads to a change in the price of agricultural land, which is different in space and time and in turn can generate an increase or decrease in investment intentions of investors to agricultural land in different regions in different periods of time. The inclusion of fixed effects in the models is substantiated and the results show that the model with region-year fixed effects is the best.
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Nikolay Yordanov
EVOLUTION OF THE TOOLBOX
FOR MEASURING INTRA-INDUSTRY TRADE
Summary:
The growing importance of intra-industry trade and its role for decreasing the cost of adjustment of economies along the processes of their transformation require a toolbox for accurate measurement of its share. The study reviews three major stages in the development of the mathematical models for measuring intra-industry trade: 1) Initial quantification attempts; 2) Historical measuring; 3) Decomposing the intra-industry trade into vertical and horizontal trade. The author has described the specific indices and methodologies used at each stage and analyzed those of their specific characteristics the researches should take into account when using them
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Miroslava Boneva
RESEARCH OF E-SERVICES DEVELOPMENT TRENDS
Summary:
This paper aims to discuss trends in the development of electronic services, which as technology-based services have the potential to influence the short-term and long-term development of business, society and possibly in dimensions that are difficult to define. The set research tasks have been completed: (1) study of the short-term trends for the development of electronic services in the public sector and business; (2) systematization of pessimistic and optimistic visions for the development of electronic services in a longer term and (3) analysis of the results of an empirical study with an object of study the consumption of electronic services. The main thesis of the present study refers to the broad-spectrum impact of e-services on the digital transformation in various business sectors and the activities of public organizations. The following results have been achieved: (1) It is argued that the future development of e-services and their impact on organizations is important to consider in the following areas: technological, educational, socio-economic and managerial changes. (2) Factors determining the short-term tendencies for the development of the electronic administrative services in Bulgaria are substantiated. (3) The tendencies for short-term development of the e-services in the business are marked by the views of business leaders and the development of heterogeneous technologies, combining digital, physical and biological technologies. (4) Visions for the long-term development and impact of electronic services are systematized, covering alarming expectations and optimistic scenarios. (5) It has been established from the analysis of the results of an empirical study that: there is no change before and during the state of emergency in the consumption of electronic banking, e-shopping, electronic administrative services of municipal organizations and other e-services; the consumption of e-learning, e-administrative services of state institutions and e-communication has changed; There are no statistically significant differences between the respondents' perception of change in the use of e-services for personal and business purposes, as well as for those who assist older people, also on the basis of place of residence.
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Lyudmil Naydenov
QUALITATIVE CHARACTERISTICS OF REGIONAL TAX FREEDOM
Summary:
This study examines the issues related to the theoretical foundations of the concepts of local own-source revenues, local tax and regional tax freedom and outlines the options for the allocation of taxing powers between the vertical levels of the public sector. It also derives criteria on the basis of which municipal taxes are classified into three groups defined by the author (exclusively local, typically local and quasi (parallel) local taxes) and highlights the specific characteristics of each of the groups. An analysis is made of the strengths and weaknesses of the highly decentralized version, the highly centralized version, and the mixed model for the allocation of taxing powers between the central and local governments. The study argues that the decentralized division of revenue powers satisfies to the highest degree the requirements for regional financial freedom, identifying the limitations of such a model. The Bulgarian practice in the field of local tax autonomy is investigated and a qualitative assessment of municipal revenue freedom is made. The conclusion is that any tax system that conforms to statutory requirements for enforcing the principles of local self-government and guarantees the local authorities powers in determining the amount of municipal taxes should be considered as a suitable option for settling vertical fiscal relationships. The fact that local tax freedom (autonomy) is a main component of the policy towards fiscal decentralization determines the relevance of the study and its importance in a theoretical-applied aspect. On this basis, tax autonomy of the regions is identified as the object of the current study. The subject of the study are the qualitative parameters of regional revenue freedom and the effects of the different models for the allocation of taxing powers on the object of study. The thesis argued is that local levies and the decentralized allocation of tax revenues, as important components of regional revenue autonomy, are the basis of the policy towards real financial independence of local jurisdictions (including in Bulgaria).
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Ventsislav Perkov
THE EUROPEAN COUNTRIES CLASSIFICATION BASED
ON THE LEVEL OF THEIR BUSINESS-TO-BUSINESS
E-COMMERCE DEVELOPMENT
Summary:
This paper discusses different author’s views, summarizes them and formulates a definition of “business-to-business” electronic commerce (Â2Â e-commerce). As a result, three theoretical criteria are adopted that reflect the level of e-commerce development in the different European countries. These criteria are: the implementation of Â2Â e-commerce, the depth of technology penetration and the impact of e-commerce on the performance of enterprises. The criteria cover eight variables two of which dropped out in the initial stage of the study. The analysis includes twenty-two European countries – twenty-one from the European Union and Norway.
The variables, involved in the above criteria are used to carry out a cluster analysis in order to classify the European countries for two years – 2010 and 2014. The results of the cluster analysis for 2010 show that B2B e-commerce in the different countries is at different levels. The formed seven statistically significant clusters show a large fragmentation among the different countries in terms of B2B e-commerce implementation. The conclusions of the analysis indicate that the level of e-commerce development on a geographic basis keeps being different – namely, some of the countries of Northern Europe and the Scandinavian countries are leading in the sphere of B2B e-commerce and the new EU Member States are lagging behind in this aspect.
The classification carried out for 2014 shows that there is a convergence in the level of B2B e-commerce development among the European countries. This conclusion is supported by the integration of clusters and the reduction of their number to three.
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Lyubomir Ivanov, Margarita Shopova, Zoya Ivanova, Aleksandrina Borisova Aleksandrova
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Summary:
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Tanya Gorcheva
INTERNATIONAL DEVISION OF LABOR AND MANIFACTURING SPECIALIZATION IN CONTEMPORARY PHOTOVOLTAIC BUSINESS
Summary:
One of the fastest-growing high-tech industries using innovative technologies in the key sector of every economy such as energy and photovoltaic business, in particular, provides a basis for tracing the process of resource restructuring leading to transformations in the international division of labour and international manufacturing specialization, and thus to a change in international trading positions. Based on a retrospective analysis a methodological construction is developed, which provides basis for analysing the factors and monitoring the current process of international division of labour in the field of photovoltaic business. In this regard, its market and non-market incentives are observed with the idea to derive competitive advantages in international trade in photovoltaic systems.
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Borislav Borisov
METHODS OF ASSESSING CAPACITY OF GOVERNMENT ADMINISTRATION
Summary:
Explaining the essence and content of the concept of „administrative capacity“ is important in terms of choosing and applying appropriate methods for its assessment. As administrative capacity can be seen both as a result of the action of forming factors and as a factor in achieving concrete results, its assessment can also be done through the use of formative and reflective indicators. Various methods for assessing the administrative capacity offered by individual authors and organizations are used in practice. The common one is that on the basis of the proclaimed principles of availability of administrative capacity, evaluation criteria and specific indicators for measuring the capacity for each criterion are set. Most of the methods for assessing administrative capacity have the principles, criteria, indicators and evaluation results in matrices, which characterize them as „matrix methods“. The object of this study is the administrative capacity of the state administration and the subject matter is the assessment of the administrative capacity. The aim of the study is to examine basic methods for assessing administrative capacity with its capabilities and features, areas of applicability, used criteria and indicators. The thesis advocated by the author is that modern management theory offers a number of methods for assessing the administrative capacity of various organizational structures, which could be successfully applied in the practice of public sector organizations, in particular the public administration.The study examines the methods of OCA (Organizational Capacity Assessment), IFA (Internal Factor Evaluation) Matrix, HACAI (Public Expenditure and Financial Accountability), TACAT (Tax Administration Diagnostic Assessment Tool) and CAF Assessment Framework), presenting their capacity for evaluation and self-assessment of entire organizations, as well as particular aspects of their administrative capacity
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Natalia F. Altukhova
THE MODEL OF COMPETENCES AND
THE PRINCIPLES OF MONITORING THE RESULTS
OF PUBLIC ADMINISTRATION BASED
ON ONTOLOGIES
Summary:
: The competence approach has become an integral part of the personnel management system of organizations. In improving the quality of civil servants’ work, there is a qualified and competent level of public service employees. This paper presents an analysis of the situation in civil service management, outlines the problems of managing the competencies of civil servants. Within the framework of the survey, more than 365 civil servants were interviewed, from the specialist to the head of the department. The most popular competencies among civil servants have been singled out. This is general professional, normative-legal, competence of effectiveness and efficiency of work. The groups of competences ‘management of changes’, ‘self-management and professional growth’ turned out to be the least in demand. Respondents also noted a high need for updating their professional knowledge. However, the problem of knowledge sharing persists, when the knowledge received by employees is better expressed at conferences, but is mostly reserved for personal use only and is not recorded on any media. The set of competencies will allow to describe the labour behaviour, which is required for the successful performance of work in a given position or for a group of similar posts, accurately enough. The ontological approach to assessing the competencies of civil servants will link the task of assessing competencies through the transformation of a query into a set of terms and concepts with specific needs of the project, the planned task or the function performed. The creation of a decision support system to ensure that the competencies of civil servants meet the requirements of labour functions on the basis of mathematical methods will allow the personnel service to efficiently recruit employees for vacant positions in a state organization.
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Vanya Ganeva
NON-GOVERNMENT ORGANIZATIONS AS PROPONENTS
OF POLICIES RELATED TO DOMESTIC
VIOLENCE AGAINST WOMEN
Summary:
In the last decades domestic violence has been considered a major and widespread problem, which in turn causes numerous other problems on both societal and individual level. This requires the development of policies against the domestic violence as a negative social phenomenon, as well as implementation of concrete steps for its mitigation and elimination.
The aim of the study is to determine the role of the NGOs in Bulgaria in relation to policies against domestic violence. To do this the author has performed the following tasks:
1. Surveyed the availability of specialists in NGOs in the field of so-cial activities related to domestic violence against women.
2. Surveyed the sources of funding of the activities of NGOs which provide social services in the field of domestic violence as well as their leg-islative and institutional environment.
3. Reviewed the prevention and redress aspects of NGO's policies re-lated to domestic violence against women.
4. Outlined the aspects for improving the social services related to domestic violence against women.
The study presents the results of a sociological survey among NGOs conducted in the period October - November 2013.
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Mihail Chipriyanov
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Summary:
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Nadezhda Stoyanova
CHALLENGES FOR LOCAL ACTION GROUPS IN BULGARIA
Summary:
Local Action Groups (LAGs) in Bulgaria are one of the most promising forms of public-private partnership which carry out public benefit activities and contribute to solving many problems in rural areas - economic, social, environmental, cultural, health, educational, etc. Challenges for the LAG exist in all EU Member States, but their nature and scale vary from country to country. The aim of the study is to analyze and evaluate the opportunities and challenges of local action groups in Bulgaria as the most recognizable and powerful tool for rural development, ensuring long-term institutional sustainability at the local level. Directly related to the objective are the tasks: Research of secondary and primary sources of information to describe the key problems of LAGs; Analysis of the LAGs' relationships and dependencies with their stakeholders; Defining proposals for improving the environment for the functioning of the LAG in the country.
The study scopes the 64 local initiative groups in Bulgaria which apply the community-led local development (CLLD) approach in the programming period 2014-2020. The study seeks to determine the problems, difficulties, and challenges that the LAGs have encountered in creating and their functioning in Bulgaria and which they continue to face at the present time.
The thesis of the study is that in order to fully and comprehensively use the potential of LAGs as a universal tool for local development and for strategies to have a significant and broad territorial impact in rural areas to address their huge number of problems (economic, social, environmental, educational, technical, cultural, health, etc.), it is necessary to improve the management environment.
Qualitative and quantitative research of the LAG has been conducted in two stages. During the first stage (March-April 2021), individual interviews were conducted among persons working in the local initiative groups in the country. The aim is to study the factors that led to the emergence of difficulties in the work of the LAG, and to expand the ideas about the subject under study. During the second stage (May 2021), a survey was conducted, through which quantitative information was collected on individual aspects of the subject of analysis. The questionnaire is structured on the basis of the results of the qualitative analysis in the first stage, as well as on the basis of the experience of the author, working in a LAG in recent years. Key problems were presented to the LAG during the programming period 2014-2020, the reasons for their occurrence and development in dynamics compared to the previous programming period - 2007-2013. Among the most important recommendations is the improvement of the administrative capacity of the governing bodies and of the regulatory framework, the frequent change of which contributes to a severe difficulty in the work of the LAG.
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Viktoriya Stancheva
APPLICATION OF MATHEMATICAL MODELLING IN CUSTOMER PORTFOLIO MANAGEMENT
Summary:
Customer relationship management is one of the main trends in the modern marketing management of business organizations. This is because customers and the value they can generate for the company are essential to the success of any company. The dynamic development of scientific studies and practical solutions in this direction determine the interest in seeking and designing tools for facilitating the analysis, evaluation, development and management the customer relationships. Opportunities for this are provided by the concept of "customer portfolio", which views customers and their relationships as assets capable of generating value.
The main thesis of the study is that there are opportunities for application and design of economic and mathematical models for customer portfolio management, which can be used as adequate management tools for decision-making in relation to the optimal customer relationship management. Economic and mathematical modelling is considered to be an adequate methodological basis for optimizing customer portfolios. A critical retrospective overview of the existing customer portfolio management models and the economic and mathematical models used in them is presented. Prerequisites for using economic and mathematical models and critical factors for their success in managing customer portfolios are systematized.
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Slavi Genov
REVENUE FROM CONTRACTS UNDER MULTIPLE-ELEMENT ARRANGEMENTS
Summary:
The study addresses issues associated with the time of origin and recognition of income in accounting. The applied principles and rules, methods and methodologies relevant to the individual economic situations related to the recognition of income are considered and analyzed.
The study is devoted to the recognition of revenue from transactions for the sale of goods or services, the implementation of which is at a certain time or within a certain period. The approaches for revenue recognition in multi-component contracts and transactions are also studied. Execution times for the individual components - goods and services are discussed and the need for a new approach in the reporting of multi-component transactions is clarified. This has been done on the basis of the review of existing and applied approaches and methods and the practice and policies of companies applying the International Accounting Standards in the field of telecommunications in Bulgaria and of large and medium enterprises applying National Accounting Standards for 2019. Since the companies in Bulgaria, based on the requirements of the Accounting Act, prepare and present their annual financial statements, in compliance with the requirements of IAS or NSS, the different approaches are considered and discussed - based on the analysis of the relationship and commonalities and differences between IFRS and NSS. The study and clarification of the main points in multi-component contracts is related to the thesis that knowledge of the basic rules for transfer of control and knowledge of the principles of "unbundling" of individual components is a prerequisite for their proper current accounting and periodic presentation in financial reports, as a result of which their usefulness for the users will increase.
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Teodor L. Borisov
DEVELOPING LOW-CARBON TRANSPORT IN EUROPE: TAX BREAKS AND PURCHASE INCENTIVES
Summary:
The response process of the countries of Europe regarding the requirements for the development of a low-carbon and ecological environment pose many challenges to individual countries. The implementation of the norms laid down in the European Green Pact requires actions in various economic spheres in the corporate, production, public and private sectors. The subject of the present work is the low-carbon transport in Europe. The basis of the present work is the derivation of a comparative analysis of carbon dioxide emissions - average level for the period 2007-2018 (thousands) and the sale of passenger cars - average level for the period 2007-2020. For the purposes of focusing of the study on the development of low-carbon transport in Europe and the applied tax breaks and purchase incentives on a wider scale, the local measures used in individual countries are analysed. The thesis on which the author emphasizes is related to the statement that Bulgaria should follow good practices in the EU, related to incentives for the purchase of cars with low carbon dioxide emissions, as well as tax breaks.
The tasks that have been set with this work are as follows:
- to introduce the measures for decarbonization of road transport;
- to analyze the state of carbon dioxide emissions - average level for the period 2007-2018 (thousands) and the sale of passenger cars - average level for the period 2007-2020;
- to compare the applied tax reductions and purchase incentives aimed at improving the environmental friendliness of the car fleet in European countries.
As a result of the analysis, it is concluded, that there are good practices of financial promotion in some European countries and the justified need to review the tax policy related to the taxation of cars in developing European countries, such as: Bulgaria, Estonia, Italy, Lithuania, Poland, Romania, Slovakia and Slovenia.
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Mariya Georgieva
SOCIALLY RESPONSIBLE BRANDING IN THE CONTEXT
OF THE CONCEPT OF CUSTOMER RELATIONSHIP MANAGEMENT
Summary:
“Socially responsible branding” is a relatively new category in contemporary marketing, formed as a result of the integration of the principles of branding with the Corporate Social Responsibility (CSR) ideology, seen as a strategy for achieving sustainable development.
Research results show that with the advent of the "sophisticated" customer segment and reconceptualization of marketing activities, “socially responsible branding” could play a key role in managing relationships with these customers and can be a factor in forming and maintaining their loyalty.
This study aims to identify the role of “socially responsible branding” in the different stages of the customer relationship management process. For this purpose, the conceptual nature of the category "socially responsible branding" has been clarified by the proposed author's definition. The evolution in the transition from relationship marketing to customer relationship management has been systematized. On this basis, the role of the “socially responsible branding” in each phase of this process - creation, development, maintenance and, in certain circumstances, termination of the client-company relationship is commented.
