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Plamen Milev
Opportunities for Building Computer Information Systems in Municipalities Using Dynamic Document Management
Summary:
The article deals with the structural differences of the documents in municipal administrations of Bulgaria. These documents are official forms that contain specific facts and information specified by the law. In this sense, each municipal administration works with documents using its own structure described in existing state and municipal regulations. Under the structure of the document in the article we understand a list of attributes of a given document and its specific meaning in terms of this document. In terms of municipal documents, the structure of the different forms does not change during the calendar year, but in many cases this structure differs for each subsequent calendar year. Therefore, this article focuses on the use of software methodology for dynamic document management in databases of municipal computer information systems of the local administration of the Republic of Bulgaria. For this purpose we consider the use of five software methods – software method for defining documents, software method for presenting documents in the form of metadata, software method for saving documents presented as metadata, software method of storing documents in the form of metadata, software method for retrieving documents stored as metadata.
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Katya Kirilova
Opportunity to Assess the Economic Efficiency of Investment in Information Technology in Local Governments
Summary:
Bulgaria is in the development stage, where significant investments are needed in order to create and use appropriate electronic government. Part of the idea of building an e-government is related to the scope of services that municipalities provide. For these reasons it is important from a theoretical and practical standpoint to clarify whether the factors for creating functional e-local government are properly defined. For this purpose, in the paper we use a survey for the level of information systems and technologies in municipalities and on that basis we determine some opportunities for building online services in local administrations. Some characteristics are considered in the development of information systems for the needs of the local administration. We present the processes of awareness of the information need, definition of information problem, definition of the purpose and scope of the system, development of task specification, evaluation of economic efficiency, and implementation of the system. On this basis, the possibilities are derived to assess the economic efficiency of investments in information technologies and software in the municipal administration. Finally, conclusions are formulated.
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Yuliia Ishchuk
Drivers of Global Commodity Market Formation
Summary:
The research reviews structural changes taking place in the 21st century, which is an era of shifts in the world economy, occurring under the influence of scientific and technological revolution, specialization and cooperation of industrial production and contributing to qualitative changes in the field of globalization of commodity markets. These processes are imperfect and, due to many shortcomings, require further scientific research.
The purpose of the study is to determine the role of drivers of the global commodity market shaping.
The article investigated the essence of factors of the global commodity market formation and its components. Influence of trade liberalization on formation of global commodity market was determined; the development of information technologies in the field of communications, information processing, transport technologies, as well as vigorous action of multinational companies were analyzed.
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Mohanad Fayiz Al Dweikat, Majdi Wael Alkababji, Othman Hussein Othman Othman
The Extent to which Jordanian Commercial Banks Rely on Electronic Disclosure of Accounting Information to Rationalize their Credit Decisions in Light of The Corona Crisis
Summary:
This study aims to identify the extent to which Jordanian commercial banks depend on electronic disclosure of accounting information to rationalize their credit decisions in light of the Corona crisis. The study population included all (23) Jordanian commercial banks, and the sample consisted of (81) respondents from credit officials and workers in the credit departments in these banks. The study concluded that Jordanian commercial banks rely on electronic disclosure in the statement of financial position, the income statement, the cash flow list, and the list of shareholders' equity published electronically to rationalize their credit decisions in light of the Corona crisis. The study recommended that Jordanian commercial banks pay more attention to displaying data in the statement of financial position, in which accounting information is disclosed electronically on an accrual basis, and to show the main groups of company accounts and their obligations towards lenders and owners.
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Gergana Nikolova
The Operating Leasing with The Lessee in Conditions of Crisis in The Context of The Applicable Accounting Legislation
Summary:
The accent in this article is put on the operating leasing agreements in the aspect of the applicable accounting legislation in the Republic of |Bulgaria. Overview of accounting aspects in the current accounting and in the reporting of information in the Annual Financial Report, for the tenant, are considered, in case of reducing rental.
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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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Nataliya Marinova
Information Society in European Union and Bulgaria – Situation and Trends in Information and Communication Technologies Usage
Summary:
The European Union has long recognized the role of information and communication technologies (ICTs) as key factor to greater competitiveness and integration of business organizations of the continent into the global economy. Currently, the transition to the Information Society has no alternative. Matter of national choice of each Member State, including Bulgaria, is not whether to build such, but manner and forms of its realization. Development of Information Society is a cross-border and transnational process in which individual countries implement their national policies.
The theme of this paper is to investigate legislation, condition and trends in European Information Society. The aim of the study is a comparative analysis of indicators characterizing the Information Society in Europe as a whole and Bulgaria in particular. An empirical data from the websites of Eurostat, National Statistical Institute and the survey with the participation of the author are used for achieving the objective.
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Atanas Grigorov
Information and it's Addressee
Summary:
This paper is a fragment of an extensive study. The proposed text here refers to the premises of the study - psychological, i.e. related to the motivation for it, and conceptual - i.e. clarifying the framework in which it fits.
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Dimitar Trendafilov
Communication properties of brand
Summary:
The article is dedicated to brand as a communication device in marketing practice and, thence, it attempts to define in clearer manner why and how brand serves to companies’ sale objectives, and how could be used more successfully as a tool. The main thesis is that brand deserves the whole responsibility and attention of the management since in the contemporary business environment it is superb, but not one and only, instrument for taking hard-to-copy competitive advantages and it provides the much needed dialogue with consumer, who on her/his side has more and more opportunities to influence brand’s life in the market. Also the most important tasks of brand in terms of communication are listed, and by means of two diagrams its main elements and their functions are illustrated in different perspectives.
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Emil Tsanov
Conceptual Aspects of Social Digital University
Summary:
The development of information technologies in direct proportion to the growth of technology and media for social interaction, sharing of resources and management of the relationship between objects and subjects of these processes, incl. university education systems requires improvements in their direction trinity "social network - content management - management of customer satisfaction." There are technologies, processes and specialized tools by means of which the contemporary complex environments for Content Management can automate processes throughout the life cycle of educational activities. Complex and diverse processes between objects and subjects of collaborative working build the nodes and relationships in a heterogeneous, multi-dimensional, optimal manageable social graph.
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Milen Atanasov
Critical Analysis of the Rights and Obligations of the Insurance Broker Defined in the Insurance Code
Summary:
In the present work, the rights and obligations of the insurance broker (IB), which are covered by the insurance and reinsurance activity carried out by him, are examined and systematized, according to the Bulgarian legislation. The manner in which the remuneration of the IB is determined and negotiated and the possibility of its deduction from the amount of the insurance premium is presented. The circumstances under which IB has the right to receive both insurance premiums and important information relevant to the insurance risk, as well as documents on insurance claims, are specified.
The obligations of the IB related to its information and consulting activities in informing the users of insurance services about the most rational coverage of the various types of insurance products are covered and analyzed in detail, directing individually to the most suitable of them. The obligations of the insurance company are also presented, extending to the conclusion of insurance contracts, establishing the insured event and its consequences, as well as its administrative legal obligations.
In following up and analyzing the individual types of rights and obligations of the IB, a number of proposals have been made to supplement and improve the current regulations.
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Metody Kanev
Towards a New Paradigm for Social Life
Summary:
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Agop Sarkisyan
Training Higher Educated Bulgarian Specialists in Information Security
Summary:
The article is dedicated to the matters related to the preparation of professionals with higher education degrees in the field of the computer technologies security. An analysis is made of the possibilities for such an education in Bulgaria and its different forms. Outlined are the problems which could be met in such training. In the end of the work a conclusion is made, that practically it is better to organize such an education as a master degree, t. e. as a superstructure on the Bachelor degree connected to the computer technologies.
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Atanas Atanasov, Galina Chipriyanova, Desislava Aleksandrova
Challenges in the Development of the Accounting Information System of Public Enterprises Listed on the BSE
Summary:
The significance of the accounting system of public enterprises listed on the BSE, in its entirety, is of fundamental importance for the economic and financial development of the country. It plays a key role in the management of these enterprises, their relationships with investors and society, as well as in risk management and compliance with regulatory requirements. This study aims to identify the specific characteristics of accounting for enterprises of public interest. The following tasks are addressed in the paper: 1) the requirements for accountability and transparency in the context of improving their accounting practices are examined; 2) special attention is paid to ethics within the functioning of the accounting information system (AIS) in the management of the enterprise of public interest; 3) a review of the reporting of enterprises in relation to sustainability is carried out. The thesis defended in the paper is that an effective and efficient accounting system contributes to the sustainability and success of public enterprises and enhances trust in the investment environment of the country.
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Penka Shishmanova
The Key Challenges of Knowledge-based Economy Facing Some Countries of the Balkan Region (Greece, Bulgaria, Turkey)
Summary:
This paper analyzes the progress of three Balkan countries – Greece, Bulgaria and Turkey, in building a knowledge-based economy. For this purpose we employ the Knowledge Assessment Methodology – KAM/ of the World Bank and, in particular, a system of indicators integrated into four supporting “pillars” – economic initiative and institutional environment, education, innovations, information and communication technologies.
Based on that, we compare the accomplishments of the respective countries, uncover the common ground and the differences between them, outline their weaknesses and comparative advantages, high-light their particular problems and lay down their potentials. All of this in the long run is intended to outline the key challenges of knowledge-based economy facing each of the three countries and the Balkan region at large.
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Yuriy Kuznetsov
Implementation of Best Practices of a Protection of Internet Infrastructure of the High Schools in Bulgaria
Summary:
The communications infrastructure of universities is a target of constantly increasing and new in type attacks and threats. The implementation of best practices of protection of the public information infrastructure leads to increasing its security and provides effective data protection. The analysis of the implementation of these practices at universities in Bulgaria shows that adequate attention to information security in this type of organizations has not been paid.
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Krasimir Angelov Krumov
Software-Defined Networks as a Basis for the Information Infrastructure of the Future
Summary:
Increasing information needs in the corporate sector changed the generally accepted conceptions for design and construction of modern computer networks. Nowadays, services and applications being developed require flexibility and efficiency when using the capacity of the communication channels. The existing network architectures have the potential to fulfill this requirement, but at the cost of a lot of resources. That drew the attention of many specialists to a new architectural concept – SDN, which provides a better management for the network infrastructure of business organizations.
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Galina Chipriyanova
Specificity of The Digitalization of the Training in Accounting, Bachelor’s Degree
Summary:
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.
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Karim Naama
The State of Information Technology in the Arab World
Summary:
Information technology has become extremely important in the post-Cold War world. Developments in information technology have been described as a revolution due to their role in spurring human communities into a higher stage of development based in on knowledge and information. Information capital has become an essential resource given that information technology, which refers to both information networks and telecommunications, is now considered a form of capital. The growing importance of information capital arises from the shift towards economic globalization, the growing need for diversifying sources of information to achieve sound decision-making, as well as the overall impact of information technology on the individual politically, socially, and culturally.
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Spas Dimitrov
Theoretical Foundations of Logistics
Summary:
The purpose of this paper is to make a brief overview of the definition of logistics beginning with its militaristic and economic origins. The word of logistics originates from the ancient Greece. Logistics as a business concept evolved only in the 1950s. This was mainly due to the increasing complexity of supplying one’s business with materials and shipping out products in an increasingly globalized supply chain, calling for experts in the field who are called Supply Chain Logisticians. Logistics is “the process of planning, implementing, and controlling procedures for the efficient and effective transportation and storage of goods including services, and related information from the point of origin to the point of consumption for the purpose of conforming to customer requirements. This definition includes inbound, outbound, internal, and external movements1”. The logistics is defined as a science with its object.
