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  Income Inequality in Bulgaria in the Period 1993-2019 – Decomposition by Income Sources

  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 ... 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.

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  The Covid-19 Crisis: a Stress Test for Corporate Responsibility in Bulgaria

  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 ... 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.

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  Specificity of The Digitalization of the Training in Accounting, Bachelor’s Degree

  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 ... 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.