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  Audit Procedures and Inventory Verification Techniques

  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 ... 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.

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  The Strategic Role of Human Resources Planning to Achieve Sustainable Competitive Advantage

  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 ... 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.

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  Clusters and Communication: Marketing Aspects of Argicultural Practice in Bulgaria

  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 ... 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.