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    About the Annual of Natural Sciences Department Journa

    Whether the Bankruptcy Receiver is a Procedural Substitute?

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    The article discourses whether the bankruptcy receiver is a procedural substitute. Upon discussing different scholarly opinions, the supported opinion is that the receiver does not have the characteristics of a procedural substitute of the creditors or the debtor

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    Imagination and evolution of taste

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    Taste is a complex biological, cultural and even psychological phenomenon. We can trace both significant differences and significant similarities in taste quite easily, if we observe human communities in different regions, countries and continents. For example, it is no surprise that most of us share a passion for sweet taste and might dislike bitter or sour. At different ages, people appreciate a variety of foods and drinks and preferences usually change due to physical and social exposure to a given diet. One thing that remains clear is that our taste constantly evolves, notwithstanding whether we discuss taste as a personal system of preferences or if we analyze it as a social convention of favoured sensory experiences. The evolution of taste is a multidirectional process and its roots can be traced back to biology, geography, cultural and social studies, religion, etc. However, in the current paper we will focus on a less examined perspective which seems to offer a fruitful research direction. How does thinking and creativity influence the evolution of taste? How important is our imagination in the taste formation process? Are we able to create an unprecedented dish or we are obliged to follow certain rules and predispositions in our creative culinary experiments? In order to answer these questions, we will start by looking at imagination itself. We will trace this idea back to Aristotle and Kant to define the essence of this controversial philosophical concept and to specify its function in reasoning. Then we will analyze certain aspects of creativity in taste, in order to observe the evolution of certain culinary tendencies. Last but not least we will focus on the influence of social media and the digital communication. Does digital living today improve the culinary imagination or not? Is the culinary evolution in the XXI century triggered by the social media and ease of access to information online

    Semiotics of digital cacogastromania

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    Cucinaremale (“badcooking” or “cookingbadly”) is an Italian Facebook group created in 2014 which now (February 2020) counts more than 126,000 members. It was conceived to let members post their everyday culinary disasters and amusingly show solidarity with each other, while struggling in a cruel world where — as the official description suggests — everybody seems to have become a professional cook, capable of distinguishing even the different types of salt on the market: “Enough with this craze for cooking: hurray for pre-cooked food!”. The article proposes an analysis of the culinary ideologies at stake and a typology of the textual practices carried out by the cattivicuochi (“badcooks”). cucinaremale provides a true manifesto against the global food craze better known as gastromania — a true cacogastromania (“bad gastromania” or “mania for the bad food”)

    Strengths and weaknesses of the competitiveness of the Bulgarian economy

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    Competitiveness is an actual and important issue of economic theory and practice. It is a challenge to highlight the current understanding of her, to present and analyze the spectrum of factors underlying her, and to reveal opportunities for implementing policies to manage. The report presents a survey at the macroeconomic level, and the object of the surveys is the competitiveness of the Bulgarian economy. The scientifi c community has an interest in such an understanding, but it would be a good study to explore the strengths and weaknesses of the competitiveness that is the subject of the study. The aim is to make them systematized and serve as a reference for the most appropriate policy. In order to achieve this, the following tasks are envisaged: 1) Identifying and analyzing the essence and basic concepts of the competitiveness ategory at macro level. 2) Analyzing the current competitiveness in Bulgaria. 3) Assessment of the strengths and weaknesses of the competitiveness of the Bulgarian economy.4) To formulate conclusions and recommendations for our national competitiveness and possible policy decisions

    New digital literacy and human capital – paradigm for successful adaptation and competitiveness in the fourth industrial revolution

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    Basic features of the digital age and their impact on human capital are presented. The paradigms of the contemporary business environment and the opposite perspectives on the future are summarized: fear – abundance. The analysis of the different opinions of the authors surveyed on digital literacy leads to the identifi cation of 5 key complementary perspectives. A model is presented by which organizations can evaluate their overall digital literacy status

    Research tools for the development of human capital international companies

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    A major feature of modern society is the enhanced process of globalization and international cooperation. These relationships are becoming increasingly complicated, which complication itself results in the need for better and more adequate management of the different types of resources in an economic system. This applies equally to human capital, especially to this human capital in transnational corporations. The article summarizes the basic tools and results of a study of evolution in the understanding and management of human capital in transnational corporations in the Persian Gulf, as well as the impact that cultural differences have on these processes

    Conceptual and specific dimensions of virtual teams

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    Fundamental factors related to the evolutionary development and functioning of virtual teams have been researched. The context, the prerequisites, the essential characteristics, the advantages and disadvantages of the virtual teams are analyzed in detail. Based on theoretical monitoring, different forms of virtuality, types of virtual teams and typology are defi ned. The reasons for the implementation of virtual teams in organizational practice are explored. Two fundamental factors are identifi ed: globalization and the development of new ICT. The result is the integration of virtual teams into the organizational infrastructure as a tool for managing change and achieving new levels of effi ciency and competitiveness in highly uncertain environments. This requires the development of competences (knowledge and skills) in the fi eld of social relations and communication, confi dence building, new behavior and adapted management leadership to coordinate technologies and processes in a multicultural business environment

    The influence of integrated reporting on competitiveness of enterprises

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     In today’s globalized world, the world economy is booming. Human needs are being met more and more and the role of companies in society is growing, which unfortunately is accompanied by negative effects on the environment. In order for this role to be properly assessed, it is necessary to improve the reporting of the companies. As a result, the paradigm regarding the reporting of economic activities is changing. Integrated reporting is introduced, which includes both fi nancial and non-fi nancial indicators (social and environmental).This paper aims to explore the essence and importance of integrated reporting as one of the conditions for sustainable growth and development of enterprises. The main thesis is that, at the present stage of economic development, the presentation of non-fi nancial information is one of the main factors for enhancing the competitiveness of each enterprise

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