Year 2015, Issue 1
Date published6.3.2015
Table of content
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Stanimir Slavov
Resistance to Organizational Change in Socio-Psychological AspectSummary: Organizations are forced to change constantly. Employees react to the occurring organizational changes in a different manner. Where there is negative attitude, there is also resistance. It can be discussed in various aspects. In... Organizations are forced to change constantly. Employees react to the occurring organizational changes in a different manner. Where there is negative attitude, there is also resistance. It can be discussed in various aspects. In this article we will place the emphasis on its socio-psychological aspect. Our aim is to point out the main socio-psychological reasons for resistance, the forms it can take, as well as the measures which can be taken to prevent it or restrict it.DOI: -
Dimitar Trendafilov
Meme, Brand and Pop-CultureJEL: M31Summary: Being a social animal human demonstrates unusual aptitude to imitation which is peculiar to his/her ‘natural’ roots but rather, in a large extend, it is a result of the ‘cultural’ submersion. For that reason the following text makes... Being a social animal human demonstrates unusual aptitude to imitation which is peculiar to his/her ‘natural’ roots but rather, in a large extend, it is a result of the ‘cultural’ submersion. For that reason the following text makes brief review of the R. Dawkins’ theory of memes in order to apply it later to the contemporary market context and especially in terms of brands. Several examples are given concerning prominent brands as Apple, Doc Martens and some others since they build the argumentation in favor of the thesis that, in principal, brands are among the strongest memes we could encounter in culture and nowadays they take advantage of the highly intensive global communication flow via Internet. Given ideas, behavior and practices of consumption are greatly transferable at least between the limits of certain subculture networks if only there is available powerful enough mechanism to put the meme in motion.DOI: -
Dragan Georgiev
Establishing a System of Income Multiplier Profiles in the Lodging IndustryJEL: M41Keywords: cost-volume-profit analysis, income multiplier profile, management accounting, USALI, hospitalitySummary: The determination of income multiplier profile (IMP) of an enterprise, activity or department in the budgeting process is a popular method in the field of hospitality to study the influence of different value measurable key factors... The determination of income multiplier profile (IMP) of an enterprise, activity or department in the budgeting process is a popular method in the field of hospitality to study the influence of different value measurable key factors on the financial result. Its traditional use is associated with determining the business orientation, analyzing the profitability of products and services in order to optimize the financial result, and implementation of accounting and control strategies. This paper presents a modified approach for establishing a system of standardized profiles, based on conception of responsibility centers under USALI, as key factors are derived from the basic algebraic relationship "cost-volume-profit".DOI: -
Aleksandar B. Todorov
Empirical Analysis of the Economic Concentration Within the Largest Bulgarian Companies for the Period 2006-2013Summary: The article provides a descriptive analysis of the economic concentration and inequality among the 100 largest companies in the Bulgarian non-financial sector in the period from 2006 to 2013. For this purpose, data used are sales... The article provides a descriptive analysis of the economic concentration and inequality among the 100 largest companies in the Bulgarian non-financial sector in the period from 2006 to 2013. For this purpose, data used are sales and number of employees provided by the annual ranking Capital 100. Established statistical measures of concentration and disparity are applied to the data: concentration ratio, Herfindahl index and Gini coefficient. The empirical results suggest stabilization of the positions of the 10 largest companies, but at the same time growing importance of companies in the second half, i.e. of these with positions from 51 to 100.DOI: -
Martin Assa
Civil Society - the Only Barrier to the Ever Increasing Economic Power of CorporationsJEL: A10Summary: The article is about understanding the basics of a modern society crisis. That is why the latest conceptions of what a civil society is (regional, national and global) and what a corporation is (national and transnational) are... The article is about understanding the basics of a modern society crisis. That is why the latest conceptions of what a civil society is (regional, national and global) and what a corporation is (national and transnational) are introduced. Later, the article examines the relationship between civil society, political power and corporations in the last 20-30 years.DOI: -
Rosemary Papworth
Reflective Practice and Personal Development Planning for Undergraduates Studying Business and EconomicsKeywords: reflective practice, reflection, personal development planning, knowledge management, peer assessment, learning logs, portfoliosSummary: This paper looks at reflective practice and personal development planning both from and academic and business point of view. As will be demonstrated, these skills are of fundamental importance to students wishing to pursue a career... This paper looks at reflective practice and personal development planning both from and academic and business point of view. As will be demonstrated, these skills are of fundamental importance to students wishing to pursue a career in the business world in order to properly reflect on their current practice and to further develop their knowledge and skills in a knowledge-economy based environment where human capital can be seen to be their most valuable asset. Firstly, the definition and process of reflective practice will be examined in both the academic and professional world. Personal development planning will then be examined in its relation to reflective practice and how it has already been implemented in the UK. Finally, we will look at how these processes and activities can be integrated into the academic environment.DOI: