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Galya Asenova Kusheva
Analysis of the Development of Tourism Regions in Bulgaria
Summary:
This article makes a comparison between the principles of zoning of Bulgaria for statistical purposes and the requirements and criteria set out in the Concept of tourism zoning of the country, established in 2015. Conclusions are drawn about the degree of balance between regions, the current trends in tourism development in the newly-formed tourism regions for the period 2010-2013 are tracked and a factor analysis of the change in revenues from nights spent is made. The basic factors stimulating and hindering tourism development are identified for each of the tourism regions.
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Yordanka Mitkova Iliykova
Opportunities for Optimizing Accounting and Analysis of Costs, Relating to Buffet Restaurants of Hotels
Summary:
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.
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Lyubomira Todorova
Opportunities to Increase the Attractiveness of Tourist Destination Bulgaria
Summary:
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.
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Valentina Bineva
The Effects of COVID-19 Pandemic and Military Conflict between Russia and Ukraine, Presented in Application of IFRS 9, IFRS 15 and IFRS 16
Summary:
The aim of this study is to perform a summary analysis of the impact of the Covid – 19 pandemics and the military conflict between Russia and Ukraine, in application of IFRS 9 – Financial Instruments, IFRS 15 – Revenue from Contracts with Customers and IFRS 16 – Leases, which is part of a more extensive detailed study of the effect of these extremely significant events on the information in the public reports of a group of tourist enterprises in Bulgaria
The study goes through a commentary on the initial implementation of the standards (first-year implementation) and arrives at a discussion on the changes in their content and manner of implementation that occurred as a result of the above two major events
The analysis shows that the changes as a result of the economic shocks for the world and for Bulgaria as well, as a result of these two exceptional events in their nature and impact, significantly change the picture of the functioning and survival of economic entities in such a stressful environment. The tourism industry is undoubtedly going through a significant challenge trying to survive in such an unfavorable atmosphere.
The development and adaptation of the standards from 2017 (the year before their introduction) to the present moment (the end of 2022) was observed and analyzed in order to get an adequate idea of the effects of the implementation, amendment and addition of IFRS 9, IFRS 15 and IFRS 16, in relation to the Covid – 19 pandemic and the military conflict between Russia and Ukraine.
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Stela Kasabova
Studying the Competitiveness of Tourism Business in the Republic of Bulgaria (Evaluation of the Differences of the Services Offered)
Summary:
Maintaining high competitiveness in tourism business (hotel business, in particular) contributes both to the long-term development and management of regions and to the sustainable and competitive development of regional tourist destination. The article deals with issues related to the competitiveness of tourism in Bulgaria by evaluating the hotel services offered to holidaymakers. The results are obtained based on a survey of four hotels (located on the Bulgarian Black Sea Coast), conducted in August 2012. The article consists of three parts: socio-demographic characteristics of surveyed tourists; evaluation of the quality of services offered in hotels (reception services, evaluation of the rooms and restaurant in the respective hotel, and evaluation of nine types of services); evaluation of the differences in the services offered by hotels. The results of the study are that the "strong" and "weak" points are defined by types of services according to the opinion of the tourists interviewed. The emphasis is on improving the weak points and how to improve the characteristics of these indicators for the four hotels.
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Nikola Gaydarov
The Economy of Experiences During a Cruise Tourist Program
Summary:
In the present scientific article the issues related to the development of the economy of experiences, the peculiarities of the cruise tourist program and the analysis of the experiences during the cruises in conditions of sustainable growth of the tourist business are found. In the conditions of a sustainable market (before the COVID-19 crisis) a long-term trend was found according to which the attention of the business is focused on attracting more and more tourists wishing to board a cruise ship, thanks to the wide range of tourist offerings product. The peculiarities and advantages of the cruise casinos are described as the basis for the tourist to choose them as the main object for experience during their cruise tourist program. The limitation of the present study is the period concerning the collapse of the tourist market in all its forms, and in the author’s opinion, after the end of the health crisis the major product of the experiences will restore the interest of consumers to this kind of product.
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Sonia Mileva Bojanova
Investments and Threats for Tourism Development
Summary:
The topic is extremely important in light of intensification of different types of threats, which ruin all kind of expectations, scenarios and prognosis for tourism development. Dynamics of investments in tourism are analyzed with special attention on FDI and Bulgarian investments abroad. Among the threats for tourism development the main focus is put on the terrorist attacks, geopolitical uncertainty, crisis and impacts on sector’s recovery. Based on analysis and evaluation main areas for further research on investments and threats for tourism development.
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Petya Emilova, Kremena Marinova
Innovative Solutions and Technologies in Tourism as an Opportunity for Digitalization of the Hotel Business
Summary:
Modern information and communication technologies are a factor for achieving effective management in the tourism sector and in particular hotels, and for this purpose they need to implement appropriate to their scale and requirements modern hotel information systems.
The purpose of this article is to study the hotel information systems offered on the software market and in particular those that successfully combine leading innovative trends such as application in the business of web technologies, cloud solutions and others. In this regard, the following tasks have been solved: the possibilities of Web 2.0 technologies, cloud services and Internet of Things (IoT) technology as important technological factors for the development of the tourism and hotel industry have been analyzed; the peculiarities and functional possibilities of the hotel information systems are presented; criteria for selection of hotel information system are outlined; în this basis, a comparative analysis of the web-based hotel information systems offered on the software market has been made; factors and recommendations for selection and implementation are defined.
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Genka Rafailova
Conception of Tourist Destination Stable Growth - Principles and Mechanisms and their Application to the Tourist Destination Varna
Summary:
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Svetoslav Kaleychev
Space Tourism - Utopia or Expected Future
Summary:
In the recent years, a new and completely unknown field has gained popularity in the economic industry, contributing new and unknown concepts, attitudes and ideas, namely space tourism. The ever wider enters of information and communication technologies into the life of contemporary society, has led the possibility of access to information of a global scale. All this has led the creation of new and unknown experiences that have shaped the evolution of space tourism as a response to modern trends in the development of tourism as a science and economic branch. Space tourism itself represents a unique, extremely and difficult to access experience. It can reasonably be argued that the development of the contemporary society has defined the last years as the appropriate time for its realization as new and completely unknown to the general public economically and in particular a tourist product.
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Snezana Djekic
Some Structures and Principles of Sustainable Rural Tourism
Summary:
The role of rural tourism as a potential economic tool is well recognised. It is estimated that tourism in rural areas makes up 10-20% of all tourism activities and a EuroBarometer (1998) survey report shows that 23% of European holidaymakers choose the countryside as a destination every year. The majority of small and medium size enterprises (SMEs) in the EU are in tourism and employ less than five people. Many are comprised of two family members. Rural areas provide a special appeal to tourists because of the mystique associated with the rural environment, its distinct culture, history, ethic and geographic characteristics. Rural tourism is a growing sector of the world's fastest growing industry - the tourism industry. It offers many benefits to the rural community. It can be developed locally in partnership with other small business, local government and other agencies. Its development is not dependent on outside firms or companies and their decisions on whether they want to be in the area or not. When considered against other economic development such as manufacturing, rural tourism is less costly and easier to establish. It works well with existing rural enterprise and can generate important secondary income on farms. While airlines and railways, with their national and international linkages, may provide the best of public transport, and global hotel groups give the highest standards of branded accommodation, it is very often the rural area and its attractions, that delivers the bulk of the visitors' experience and defines their perception of the destination.
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Pavlin Pavlov
State and Development of „The Green Hospitality“ in Bulgaria
Summary:
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“.
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Mariana Ianeva, Ralitsa Georgieva
Managing the Business Tourism as a Prerequisite for Sustainable Growth
Summary:
The present paper aims to explore and analyze the possibilities of diversifying the supply of travel agencies by creating specialized products as a factor for achieving economic efficiency on the overall activity of the enterprise. The implementation of sustainable growth management strategies is a turning point for developing a competitive advantage for both tourist areas and companies in the conditions of market homogeneity. Specific application of the ways of overcoming the homogeneity of supply was found in the specialization of the tourist companies to create programs related to the business tourism and its components, an integral part of the dynamic development of the national and international economy.
