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  Studying the Competitiveness of Tourism Business in the Republic of Bulgaria (Evaluation of the Differences of the Services Offered)

  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 ... 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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  The Results of Implementation of the International Financial Reporting Standards in Ukraine: Problematic Issues and Solutions

  In May, 2011 Verhovna Rada of Ukraine amended the law “On Accounting and Financial Statements in Ukraine”, according to which domestic enterprises, and foremost joint stock companies, banks, and insurance companies are obliged to prepare and present financial and consolidated statements in accordance with the International Standards of Financial ... In May, 2011 Verhovna Rada of Ukraine amended the law “On Accounting and Financial Statements in Ukraine”, according to which domestic enterprises, and foremost joint stock companies, banks, and insurance companies are obliged to prepare and present financial and consolidated statements in accordance with the International Standards of Financial Reporting (IFRS) from 1st January, 2012. One of the main problems of transition to IFRS is considered to be the short timeframe for their implementation. The paper presents research of the process of the reformation of the Ukraine’s system of accounting to generally accepted world principles and standards, necessitated by country’s independence gained in 1991, changes in the economic system and the country’s intention to be integrated into the European Union. The research provides main stages of reforms conducted, as well as results achieved on each stage; the article analyses and provides solutions to problems and difficulties connected with the implementation of the IFRS in Ukraine.

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  Opportunities for Building Computer Information Systems in Municipalities Using Dynamic Document Management

  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 ... 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.