D.A.Tsenov Academy of Economics Digital Repository
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The Positive Impacts Of Green Tourism On Local Communities In Tra Vinh Province Of Vietnam
No full textThis study aims to find out how green tourism positively impacts the local community in Tra Vinh province of Vietnam. The paper uses the questionnaire method to survey the awareness of the local community in Tra Vinh province about the benefits of green tourism, along with statistical and analytical methods to clearly identify the level of impact on tourism. The green calendar brings the community together here. The results show that from a resource and cultural advantages perspective, green tourism has positively impacted the community's environment, socio-culture and economy, but most notably the overall awareness of local green tourism. This study shows that the local community values the environmental, cultural and heritage conservation more than the economic benefits reaped, in promoting and maintaining green tourism activities in the local areas
Challenges For Accountability In The Age Of Artificial Intelligence
No full textThe study examines the transformation of accounting in the era of new technologies and artificial intelligence with a focus on the opportunities and challenges they present. It aims to analyse the trends in the evolution of accounting as well as the ways in which automation, business intelligence and artificial intelligence are changing traditional accounting processes. The article examines the main aspects of technological integration in accounting, including BI solutions and generative artificial intelligence (AI) in terms of their capacity to improve efficiency and transparency. It also examines the importance of the environmental and social dimensions of accounting is examined and the balance between technology and human expertise in the context of the ongoing transformation. The conclusions underline the need for professional development and adaptation of accounting professionals to the new realities and the importance of trust, ethics and strategic thinking on the path to technological progress
Еволюция, институционализация и критичен преглед на канона в обучението по управление на инвестициите
No full textНастоящата статия представлява есеистично и концептуално изследване на инвестиционната теория като 100-годишен образователен канон в условията на дигитална трансформация и ерата на изкуствения интелект. Проследява се формирането и институционализирането на този канон чрез ключови концептуални и организационни опори. Анализира се как този канон се възпроизвежда чрез учебници, университетски програми и сертификационни професионални програми. В изследването се обръща внимание на редица структурни ограничения и методологични дефицити, включително фаворизирането на фундаменталния анализ за сметка на техническия, маргинализирането на алтернативни измерители на риска, както и критиката към статистическата основа на инвестиционната теория. Подчертава се необходимостта от преосмисляне на съдържателния и методологичен обхват на преподаването по управление на инвестиции чрез по-адаптивни, интердисциплинарни и технологично осъзнати подходи, адекватни на реалностите на съвременните финансови пазари
Impact Of Business Intelligence On The Economic Growth Of Small And Medium-Sized Enterprises (SMES): Evidence From The Lima Plaza Case
No full textIn a context where digital transformation is a strategic challenge for the sustainability of small and medium-sized enterprises (SMEs), business intelligence (BI) emerges as a key factor in improving decision-making and fostering competitive advantages. This study analyzed the relationship between the implementation of BI solutions and business growth in 525 SMEs located in Lima, Peru. A quantitative, applied, and experimental methodology was used with descriptive and inferential analysis (Spearman Rho and Wilcoxon tests). The results reveal a strong positive correlation (Rho = 0.775, p < 0.01) between BI adoption and SME growth. Limitations include the geographic concentration of the sample, which may affect generalizations to other areas of the country. Nevertheless, the findings contribute to the literature by offering empirical evidence of the real-world effects of BI tools in emerging business environments and suggest that digital capabilities should be promoted in micro and small enterprises. Future research is encouraged to expand the scope to other economic sectors and regions
Financial Efficiency Of The Bulgarian General Insurance Companies In The Context Of Financial Controlling
No full textThe purpose of the article is to examine the economic efficiency of the leading insurance companies (according to the "gross premium income" criterion) from the "General Insurance" branch. The research methodology is based on leading indicators for assessing the economic efficiency of the insurance company - "operating profit margin" and "return on equity". Economic efficiency indicators are also presented in the form of an index. The main results of the article are presented in figures, with an analysis of the economic efficiency of the leading insurance companies from the "General Insurance" branch. Analysis of the data shows that the leading insurance companies are performing oppositely to the General Insurance sector averages
Modernization Pathways For Georgia’s Transport Sector: Strategic Challenges And Regional Prospects
No full textThis study evaluates Georgia’s logistics potential and examines its prospects for becoming a key regional transport hub. Owing to its strategic geographical location, Georgia enjoys considerable transit advantages; however, infrastructural constraints, tariff-related issues, and geopolitical risks continue to limit the country’s full potential. The research applies PESTEL analysis to identify the main barriers to regional positioning and outlines strategies for overcoming them. The originality of the paper lies in proposing an integrated framework for enhancing the efficiency of transport logistics through infrastructure modernization, tariff reforms, and the strengthening of international partnerships. The findings emphasize that advancing infrastructure, updating fiscal and tariff policies, and modernizing transport networks are essential steps for consolidating Georgia’s role within regional transport corridors
Credit Risk Management: Strategic Approaches To Accounts Receivable In Public Companies
No full textThe article examines strategic approaches to credit risk management related to accounts receivable in public companies. It analyses the theoretical foundations of credit risk, its role in working capital management, and the main methods for assessing clients’ creditworthiness. Key tools such as credit policy, factoring, receivables insurance, and the implementation of ERP systems are presented. Particular attention is given to international and European standards for credit risk management, as well as to practical challenges within the Bulgarian context. Based on the analysis, it is concluded that credit risk management should be perceived as a strategic function requiring a comprehensive and integrated approach that combines technology, expertise, and organizational commitment
Дефиниране на интернет на нещата: анализ на подходи и ключови компоненти
No full textВ статията е направен опит за дефиниране на същността на Интернет на нещата (IoT). Проучени са определения на IoT като част от Интернет и от т.нар. подход на „изброяваните компоненти“ с един (свързаност между устройствата, нещата) или комбинация от няколко компонента (например свързаност + мрежи; свързаност + данни + мрежи + услуги). За неприемлива се счита идеята за дефиниране, основано на цялата съвкупност от съставни елементи. На базата на 150 различни дефиниции са откроени основните базови компоненти (ключови характеристики) и дадено собствено определение на същността на IoT. Изследва се и подходът на петте „основни измерения“ на N. Goumagias, J. Whalley и O. Dilaver, както и източниците на неясноти, свързани с дефинирането на IoT
Състояние и перспективи пред културните и креативни индустрии в България в контекста на икономическото развитие
No full textСтатията предлага кратък обзор както на актуалното състояние на Културните и креативни индустрии в България и предлагането на образование в тях през призмата на публично достъпната статистика, така и споделя мнението на експерти по темата за тяхното настояще и бъдеще. Най-общо, данните разкриват, че макар да отчита бум в добавената стойност за местната икономика особено през последното десетилетие, секторът страда от липсата на държавна стратегия и дори на базова междуведомствена координация, на местна подкрепа (особено важна за проекти в културния туризъм), на образовани и подготвени кадри, което може да предполага само забавяне на положителните тенденции в бъдеще. Неправителственият сектор остава единственият, който взима темата на сериозно и се опитва да провокира адекватни политики, макар и не за всички сектори под шапката на ККИ
