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  Analysis of the Development of Tourism Regions in Bulgaria

  This article makes a comparison between the principles of zoning of Bulgaria for statistical purposes and the requirements and criteria set out in the Concept of tourism zoning of the country, established in 2015. Conclusions are drawn about the degree of balance between regions, the current trends in tourism development in the newly-formed ... This article makes a comparison between the principles of zoning of Bulgaria for statistical purposes and the requirements and criteria set out in the Concept of tourism zoning of the country, established in 2015. Conclusions are drawn about the degree of balance between regions, the current trends in tourism development in the newly-formed tourism regions for the period 2010-2013 are tracked and a factor analysis of the change in revenues from nights spent is made. The basic factors stimulating and hindering tourism development are identified for each of the tourism regions.

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  Practical-Applied Model for the Recognition of Impairment Losses for Defaulted Exposures in Commercial Banks

  The Bulgarian banking system has the practice of determining the impairment losses, which is entirely built on the concepts of Ordinance No.9 of BNB, cancelled in April 2014. After its cancellation any bank credit institution must take action to establish a new policy for the recognition and measurement of their risk exposures and on these grounds ... The Bulgarian banking system has the practice of determining the impairment losses, which is entirely built on the concepts of Ordinance No.9 of BNB, cancelled in April 2014. After its cancellation any bank credit institution must take action to establish a new policy for the recognition and measurement of their risk exposures and on these grounds to take action to determine the extent of devaluation for a credit risk. In connection with this, the parameter "defaulted exposure" can be used for the purposes of internal bank systems for the recognition and measurement of risk exposures in the decision for the recognition of impairment for credit risk. Defaulted exposure can be defined as an indicator of the level of risk that a bank can take, depending on the ability and desire of a borrower to meet their obligations on the debt. The defaulted exposure is equal to the carrying value of the exposure calculated by the applicable accounting standards.

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  The Military Strategy and Potential of Russia through the Eyes of the Bulgarian Army

  During the first few months of World War One the Bulgarian military and political leadership began watching closely the mobilization possibilities and Russia’s participation in the war. This was done by a military attaché, and by the means of military and civil secret services. Being well informed of Russia’s approach, the Bulgarian services ... During the first few months of World War One the Bulgarian military and political leadership began watching closely the mobilization possibilities and Russia’s participation in the war. This was done by a military attaché, and by the means of military and civil secret services. Being well informed of Russia’s approach, the Bulgarian services predicted that in the next 48 months the country would either win the war, or a serious conflict would follow. These predictions helped Bulgaria maintain neutrality for more than a year.