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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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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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Venelin Terziev, Hristo Bonev
METHODOLOGY FOR ASSESSING THE PREVENTION SYSTEM OF PROSTITUTION
Summary:
The article analyzes women’s sexual exploitation in order to obtain benefits and financial resources that support organized crime groups. The aim of the paper is to clarify the organizational management aspects of the prostitution prevention system and develop a methodology for assessing it. The authors' research thesis is that the effective implementation of the prevention system requires the existence of organizational capacity in the prevention authorities (not only in the form of competencies, but also in guidelines, rules, order of prevention), with a view to determining and converting monitoring and control in a manageable and effective way. The object of the survey is the system of prevention of prostitution and its subject - its organization and the methodology for its evaluation. In direct relation to the objective are the tasks of the study: to clarify the organizational and managerial aspects of the system for prevention of prostitution and to propose a methodology for assessing this system. The prevention effectiveness is determined by the quality of risk assessment, the definition of critical sites and activities, the purposefulness and consistency of measure implementation.
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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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Darina Pavlova
APPLICABLE ASPECTS OF CUSTOMER-CENTERED
BUSINESS MODELS
Summary:
The present study outlines contemporary customer-centered approach methods of business management. The nature, benefits and opportunities applying to the concepts Customer Lifetime Value, Customer Equity and Customer Engagement are thoroughly examined. The purpose of this paper is on the basis of the review of the existing customer-centered business models, opportunities of their execution to be deduced. Based on the indicated strengths and weaknesses, an author’s customer-oriented model for maintenance of the relationship with the customers has been developed, the idea of which is to integrate and overcome the disadvantages of the models that have been reviewed.