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  Health and Organizational Challenges of Remote Work During the Pandemic

  Stay-at-home recommendations and restrictions during the global COVID-19 pandemic are creating unprecedented challenges for employees whose work has been transferred to a home environment. Even today, more than 2 years after the end of the lockdowns, little is known about the benefits and challenges of global remote work in terms of well-being and ... Stay-at-home recommendations and restrictions during the global COVID-19 pandemic are creating unprecedented challenges for employees whose work has been transferred to a home environment. Even today, more than 2 years after the end of the lockdowns, little is known about the benefits and challenges of global remote work in terms of well-being and mental health, work-life balance, job satisfaction, productivity, adaptability of the home office and gender equality. Therefore, a targeted key review of PubMed/Medline and Google scholar was conducted to better understand the broad dimensions related to the health, well-being and workplace of remote workers. The review was focused on employees specializing in office and administrative activities who worked remotely during each of the lockdown waves from March 2020 to 2021.

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  Critical Thinking in Accounting Higher Education: Approaches and Limitations

  Defined as a goal of higher education, the development of critical thinking skills is a necessary precondition for starting an accounting profession and building a successful career. This study aims to explore the opportunities for critical thinking development in accounting higher education. Different methods of scientific research are applied, ... Defined as a goal of higher education, the development of critical thinking skills is a necessary precondition for starting an accounting profession and building a successful career. This study aims to explore the opportunities for critical thinking development in accounting higher education. Different methods of scientific research are applied, including literature review, induction, deduction, comparison and generalization. The presentation argues the necessity and opportunities of critical thinking development during the accounting higher education, indicates a number of studies that support specific pedagogical approaches and techniques promoting the development of critical thinking skills in students. An essential component for their successful implementation is the curriculum organized and planned in a relevant accounting course which integrates application of approaches for critical thinking in solving practical oriented cases and tasks. Some limitations are also highlighted, perceived as hindering the development of critical thinking and the deployment of some approaches. The dynamic nature of the educational process creates conditions to overcome them.

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  Aspects of Importing Third-Country Employees in the Tourism Sector of Bulgaria

  The import of employees in the tourism sector is not a new phenomenon for Bulgaria. After the accession of Bulgaria to the EU, there has been an active exchange of employees from the member states. The global pandemic has led to a massive outflow of people seeking employment in tourism, and Bulgaria has been forced to turn to third countries. ... The import of employees in the tourism sector is not a new phenomenon for Bulgaria. After the accession of Bulgaria to the EU, there has been an active exchange of employees from the member states. The global pandemic has led to a massive outflow of people seeking employment in tourism, and Bulgaria has been forced to turn to third countries. Seasonality and low wages have further complicated the recruitment activities from the local labour market, making the import of employees vital for the tourism sector. The large number of tourists from Russian-speaking and English-speaking countries expands the possibilities of the countries from which those willing to work in Bulgaria can be attracted. This paper, which focuses on the current state and mechanisms for importing employees for the tourism industry, is based on the existing legal framework, published scientific articles and data obtained from various sources, as well as the websites of the Ministry of Tourism and the Ministry of Labour and Social Policy of Bulgaria.