Year 2019, Issue 2
Date published20.6.2019
Table of content
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Mohamed Mostafa Ali Albaz
The Strategic Role of Human Resources Planning to Achieve Sustainable Competitive AdvantageKeywords: Human Resources Planning, Innovation Management, Research and Development, Sustainable Competitive Advantage, Sustainable Tourism DevelopmentSummary: Purpose: The main objective of the research is to achieve sustainable competitive advantage in the Egyptian tourism sector locally and globally, through the strategic role of human resources planning by maximizing value added,... Purpose: The main objective of the research is to achieve sustainable competitive advantage in the Egyptian tourism sector locally and globally, through the strategic role of human resources planning by maximizing value added, developing innovation and knowledge and increasing the quality of service provided. Practical implications: The state seeks to adopt the human resources planning of Egyptian tourism companies to achieve a sustainable competitive advantage in the light of the sustainable development strategy. Originality/ value: The approach should be to adopt human resources planning in companies to achieve a sustainable competitive advantage. This research paper covers the framework of achieving the competitive advantage of tourism companies. Findings: The dimensions of human resources planning have a strategic role in increasing the rates of innovation, development and value added for tourism companies that achieve sustainable competitive advantage.DOI: -
Zornitsa Petkova
Application of Competency-Based Approach to Customs Control TrainingJEL: Ì49Summary: In recent years, the competency-based approach has become especially popular in the field of human resource management in all social spheres. This approach is fundamental in today’s higher education and guarantees the high quality... In recent years, the competency-based approach has become especially popular in the field of human resource management in all social spheres. This approach is fundamental in today’s higher education and guarantees the high quality of training. To be successful in the dynamically changing environment, young graduates need a wide range of competences. The paper corroborates the advantages of applying the competency-based approach to the training of students in customs control, which provides them with the general and specific competencies they need as customs administration officers. This paper aims to investigate the theoretical aspects of the competency-based approach in order to corroborate the need of its application in the training of students in Customs Control in order to provide them with the general and specific competencies required by the customs administration. In order to achieve this goal, the author has set the following objectives: - to define the characteristics of the competency-based approach and the specific usage of the terms “competence” and “competency”; - to identifies the possibilities for applying the competency-based approach in the training in Customs Control; - to develop and approbate a competency-based model in the course of Customs Control; - to analyze the results achieved with the competency-based model in the course of Customs Control. The paper proves the thesis that the competency-based approach applied to the learning process in the course of Customs Control provides opportunities for training competitive specialists who meet the requirements in this field.DOI: -
Branimira Assenova Koleva
Audit Procedures and Inventory Verification TechniquesJEL: Ì42Keywords: Independent Financial Audit, auditing, inventories, audit risk, fraud, errors, audit evidence, techniques, audit procedures, responsibilitySummary: This work is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples regarding the inspection of inventories. Determining the actual amount of available inventory is an object of very... This work is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples regarding the inspection of inventories. Determining the actual amount of available inventory is an object of very high audit risk. It is a labour-intensive procedure; therefore, more attention should be paid to it. The paper discusses the issues, techniques and procedures that an auditor and other inspection bodies can use to get the most reliable evidence of the real size and ownership of inventories.DOI: -
Birstra Nikolova
Ethics in the Field of Higher EducationSummary: The adoption of modern concepts and opinions related to good governance and corporate social responsibility lead to the normative settlement of ethics in public sector institutions, and in the field of higher education. As a result,... The adoption of modern concepts and opinions related to good governance and corporate social responsibility lead to the normative settlement of ethics in public sector institutions, and in the field of higher education. As a result, ethical behavioral norms have been developed in educational institutions. Due to the increasing requirements in the last years for improving the quality of educational services and research results, ethical issues in the field of higher education are becoming more and more relevant, and integrity is increasingly becoming a prerequisite for the achievement of contemporary goals of educational institutions. This gives grounds for examining the mentioned problems – in theory and practice, both in the country and abroad, with a view to establishing concrete opportunities for development and improvement of the ethical norms in the field of higher education.DOI: -
Dimitar Trendafilov
Clusters and Communication: Marketing Aspects of Argicultural Practice in BulgariaSummary: This paper focuses on the agricultural business in Bulgaria and the perspectives for its successful development and promotion in the context of global competition and positive aspects of cluster organizations. In the first place, it... This paper focuses on the agricultural business in Bulgaria and the perspectives for its successful development and promotion in the context of global competition and positive aspects of cluster organizations. In the first place, it scrutinizes the problems that the sector has been experiencing since the political and economical changes in 1989 and the new challenges it faces nowadays such as competitive improvement, value added and communication as well as internal business environment and country’s EU membership. Some crucial theoretical points in cluster formation are outlined in order to answer the question why such collaboration is useful and even necessary for the growth of local economy and resources optimization. The second part examines several examples exposed in connection with the local practices in clustering, social responsibility, the so called “cause marketing”, the benefits of active communication as well as cultural and wine tourism development which has been gaining popularity especially among the young generation of consumers.DOI: -
Elena Ralinska
The Bussiness Model of the Peer-To- Peer Lending PlatformsSummary: Peer-to- peer lending platforms as alternative of the conventional bank loan are analyzed in the current paper and in this context; we try to identify their essential features, similarities with and distinctions from traditional... Peer-to- peer lending platforms as alternative of the conventional bank loan are analyzed in the current paper and in this context; we try to identify their essential features, similarities with and distinctions from traditional channels, advantages and disadvantages, problems and opportunities as well as future trends in their development. In our view, peer-to-peer lending platforms provide a valid alternative of financing, not a substitute for, but rather a complementary traditional banking model.DOI: