Year 2021, Issue 1
Date published26.3.2021
Table of content
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Hrabrin Bashev
Why and How to Evaluate the "New" Governance Sustainability of AgricultureSummary: In Bulgaria, like in many other countries, there is practicaly no studies on the governance sustainability of agriculture and its importance for overall agricultural development. This study tries to fill the gap and suggesrs a... In Bulgaria, like in many other countries, there is practicaly no studies on the governance sustainability of agriculture and its importance for overall agricultural development. This study tries to fill the gap and suggesrs a holistic framework for understanding and assessing the governance sustainability of Bulgarian agriculture. The new approach is “tested” in a large-scale study to assess the governance sustainability of Bulgarian agriculture at national, sectoral, regional, ecosystem and farm levels. It is proved that it is important to include the "missing" Governance Pillar in the assessment of the integral sustainability of agriculture and the sustainability of agricultural systems of different types. The multi-principal, multi-criteria and multi-indicator assessment of the governance sustainability of Bulgarian agriculture found out that the overall sustainability is at a “good” but close to the “satisfactory” level. In addition, there is a significant differentiation of the levels of integral governance sustainability of the different types of agro-systems in the country. Moreover, the individual indicators with the highest and lowest sustainability values determine the “critical” factors enhancing and deteriorating the particular and integral governance sustainability of the evaluated agro-system. Given the importance of holistic assessments of this type for improving agricultural sustainability in general, and the governance sustainability of agriculture in particular, they should be expanded and their accuracy and representativeness improved. The later requires increasing precision by increasing the surveyed farms and stakeholders, and using more "objective" data from surveys, statistics, professional experts in the field, etc.DOI: -
Mihal Stoyanov
Impact of the Covid-19 Pandemic on the Retail Trade in BulgariaSummary: This paper reviews the reaction of retail trade in the Republic of Bulgaria and around the world as a consequence of the declaration of a state of emergency related to the spread of COVID-19 virus infection. The actions of the trade... This paper reviews the reaction of retail trade in the Republic of Bulgaria and around the world as a consequence of the declaration of a state of emergency related to the spread of COVID-19 virus infection. The actions of the trade operators regarding the various changes in the behavior of the consumers and the establishment of standards for work are systematized, in accordance with the measures for anti-epidemic control taken by the local and national bodies, the recommendations of the European Commission and the World Health Organization. The unpredictable development of the global epidemiological situation has brought new challenges to address the emergency situation and to create standards and protocols for working under conditions of increased requirements for social distance, hygiene and disinfection. The established measures put retailers in the first line of protection in the unprecedented health crisis of our time.DOI: -
Galina Chipriyanova
Specificity of The Digitalization of the Training in Accounting, Bachelor’s DegreeKeywords: digitalization, digital technologies, information and communication technologies, accounting, training, bachelor's degreeSummary: A key commitment in digitalization is the integration of digital technologies in existing learning processes to add more value to the educational product. The digitalization of accounting training favors its development as a process... A key commitment in digitalization is the integration of digital technologies in existing learning processes to add more value to the educational product. The digitalization of accounting training favors its development as a process based on meaningful learning activities that take place in an interactive environment and on specific work situations about accounting practice. Special attention is paid to determining internal factors for the success of this process, such as the presence of strong leadership, defined strategic goals of digitalization, creation of new working models and finding the right digital tools. Three main options for further digitalization of accounting training are presented as in parallel the research analyzes the possibilities of the applicable digital tools.DOI: -
Silviya Bratoeva Manoleva
Income Inequality in Bulgaria in the Period 1993-2019 – Decomposition by Income SourcesJEL: D31Summary: Income inequality is a result from an unequal distribution of different types of incomes forming total household income. The aim of the paper is to find which income sources are the main drivers for rising inequality in Bulgaria for... Income inequality is a result from an unequal distribution of different types of incomes forming total household income. The aim of the paper is to find which income sources are the main drivers for rising inequality in Bulgaria for the last 25 years by using income inequality decomposition. The results show that wages has the biggest and growing importance for the overall inequality. Most unequal distributed incomes are those from property, but they have an insignificant role for the rising overall inequality because of the small share in total household income. Incomes that mitigate income inequality are the social transfers, but their effect varies depending on the type of transfer.DOI: -
Vanya Grigorova
The Covid-19 Crisis: a Stress Test for Corporate Responsibility in BulgariaSummary: The study looks into the specifics of corporate social responsibility during the state of emergency, imposed because of the coronavirus pandemic. This study aims at scrutinizing and systematizing how CSR targeted both internal and... The study looks into the specifics of corporate social responsibility during the state of emergency, imposed because of the coronavirus pandemic. This study aims at scrutinizing and systematizing how CSR targeted both internal and external stake - holders (employees and wider society, respectively) during the COVID-19 induced state of emergency in Bulgaria. The analysis is based on an overview of corporate social responsibility in Bulgaria, comparisons with practices in other countries, as well as a survey with employees from 82 companies. The collected data illustrates the practices applied towards employees, business partners and society. The estimated total index of CSR allows to highlight economic sectors where social responsibility is higher. Acomparison between employee-oriented practices and practices oriented at other stakeholders can show whether the company is equally socially responsible inside and outside the enterprise. The findings can provide guidelines for future more comprehensive studies and can be used to propose further recommendations for business and governmental policies in future extreme economic events.DOI: