Year 2018, Issue 3
Date published28.9.2018
Table of content
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Ivan Todorov, Alexander Alexandrov
Two Combined Approaches to Estimating Bulgaria’s Cyclical Position and Business Cycle PhaseJEL: Å32Summary: The cyclical position and the business cycle phase of Bulgaria have been estimated using two new approaches, which combine a production function and a Hodrick-Prescott filter. The results obtained following the two approaches are... The cyclical position and the business cycle phase of Bulgaria have been estimated using two new approaches, which combine a production function and a Hodrick-Prescott filter. The results obtained following the two approaches are similar and close to the estimates of national, European and international financial institutions. Recommendations have been made on macroeconomic policy, which is consistent with the cyclical position and the business cycle phase.DOI: -
Lyubomira Todorova
Opportunities to Increase the Attractiveness of Tourist Destination BulgariaJEL: L83Summary: As a tourist destination, Bulgaria is a country with exceptional opportunities to provide a variety of different types of tourism. Besides the traditional forms - sea and mountain - ski tourism, it offers many alternative forms... As a tourist destination, Bulgaria is a country with exceptional opportunities to provide a variety of different types of tourism. Besides the traditional forms - sea and mountain - ski tourism, it offers many alternative forms including: eco, rural, health, spa, wellness, cultural, adventure, wine, gourmet, event, hunting, camping, yacht, golf and congress tourism. Thanks to this, the country has a number of opportunities to develop its potential in the most rational way possible. Increasing the attractiveness of the destination could be achieved through a more appropriate use of the natural and anthropogenic resources available to it, while at the same time focusing on the regions with tourism potential and the opportunities they offer for the development of specialized forms of tourism. This article aims to present the opportunities for increasing the attractiveness of a tourist destination Bulgaria by examining the elements that determine the attractiveness of the country in general and on major tourist markets as well as by carrying out a SWOT analysis of the destination.DOI: -
Pavlin Pavlov
State and Development of „The Green Hospitality“ in BulgariaJEL: L83Summary: The number of tourists aware of the great importance of environmental problems is constantly increasing. As a result, the number of eco-entrepreneurship initiatives in the hospitality industry has gradually increased. Therefore, the... The number of tourists aware of the great importance of environmental problems is constantly increasing. As a result, the number of eco-entrepreneurship initiatives in the hospitality industry has gradually increased. Therefore, the aim of the present scientific research is to establish the situation and to follow the development of the „green hospitality“ in Bulgaria, as well as to outline the prerequisites and the main obstacles for the creation of „green hotels“.DOI: -
Iliyan Dimitrov
A State of ERP Learning in Accounting Education in Bulgarian UniversitiesSummary: In contemporary's conditions, there is an urgent need for a thorough learning of ERP systems and the provision of skills that are needful to student’s professional realization. Authors from different universities around the world... In contemporary's conditions, there is an urgent need for a thorough learning of ERP systems and the provision of skills that are needful to student’s professional realization. Authors from different universities around the world have studied the state of ERP systems curricula and their educational and practical relevance in various aspects. There aren’t numerous publications that investigate the relationship between ERP systems and accounting education. The article aims to study the state of ERP learning in accounting education in Bulgarian universities to outline the development and improvement opportunities. The indispensability by ERP skills has been identified for modern accountants. Well-wishing suggestions have been made to update and expand the accounting students' education concerning ERP systems. An attempt has been made to determine the stage in ERP education maturity model in accounting majors in Bulgarian universities and some recommendations have been given.DOI: -
Yordanka Mitkova Iliykova
Opportunities for Optimizing Accounting and Analysis of Costs, Relating to Buffet Restaurants of HotelsSummary: A problem in the hotels that provide the "buffet" service, the price of which is included in that for overnight stay in the room, is the accounting and the effective control of the full use of the allowances groceries in finished... A problem in the hotels that provide the "buffet" service, the price of which is included in that for overnight stay in the room, is the accounting and the effective control of the full use of the allowances groceries in finished kitchen products. Keeping track of changes in the prices of supplying goods at the height of the tourist season („Food and Beverage Cost Control“), the calculation of so-called "Food Costs for Day" and "Beverage Costs for Day", and frequent inventory inventories to excample date, relation to accurate and true cost accounting for a certain period, are objectively necessary.DOI: -
Stefka Masaldzhiyska
Influence of Emotional Intelligence on Job Performance of Managers in Business OrganizationsSummary: In recent years, emotional intelligence has become exclusively popular. Research related to it has increased significantly. More and more representatives of the management realize its important role and significance for... In recent years, emotional intelligence has become exclusively popular. Research related to it has increased significantly. More and more representatives of the management realize its important role and significance for organizational success. This article reveals the essence of emotional intelligence - first, by drawing out a number of the many definitions that characterize it and second, by presenting the most established models of emotional intelligence until now. The theoretical models describe emotional intelligence and distinguish it from classical intelligence. The main objective of the article is to present and argues the influence of emotional intelligence on the behavior of managers in business organizations and hence on their job performance.DOI: