The issue of personalized education in accounting disciplines in higher schools is posed in the present paper, rather to provoke interest in the topic than to categorically formulate answers. The author’s goal is to attempt to outline the degree of opportunity for personalized education versus mass education in accounting disciplines and to reveal some potential advantages of implementing this approach.
{"title":"About Personalized Education in Accounting Subjects in Higher Education Institutions","authors":"","doi":"10.37075/isa.2023.4.08","DOIUrl":"https://doi.org/10.37075/isa.2023.4.08","url":null,"abstract":"The issue of personalized education in accounting disciplines in higher schools is posed in the present paper, rather to provoke interest in the topic than to categorically formulate answers. The author’s goal is to attempt to outline the degree of opportunity for personalized education versus mass education in accounting disciplines and to reveal some potential advantages of implementing this approach.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"49 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138595499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article examines the issues of the application of modern software tools and technologies for digitization of the main processes and services in the higher education institutions of the Republic of Bulgaria. The topic is complex and debatable, both from the point of view of the applied methods and technologies, and in terms of reporting the effectiveness of these services. The acceleration of the digitization processes necessitates and requires the taking of specific measures to ensure the level of cyber security of the organization. One of the measures in this direction is for the developed web applications to be based on the latest technologies, as well as to carry out specific vulnerability tests before launching the services. As a result of the analyzed theoretical statements, as well as on the basis of the specific software implementation, some of the positive moments in expanding students’ access to modern digital services have been outlined.
{"title":"Software Tools for Digitalizing the Basic Processes and Services in the Higher Schools of the Republic of Bulgaria","authors":"","doi":"10.37075/isa.2023.4.07","DOIUrl":"https://doi.org/10.37075/isa.2023.4.07","url":null,"abstract":"The article examines the issues of the application of modern software tools and technologies for digitization of the main processes and services in the higher education institutions of the Republic of Bulgaria. The topic is complex and debatable, both from the point of view of the applied methods and technologies, and in terms of reporting the effectiveness of these services. The acceleration of the digitization processes necessitates and requires the taking of specific measures to ensure the level of cyber security of the organization. One of the measures in this direction is for the developed web applications to be based on the latest technologies, as well as to carry out specific vulnerability tests before launching the services. As a result of the analyzed theoretical statements, as well as on the basis of the specific software implementation, some of the positive moments in expanding students’ access to modern digital services have been outlined.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"95 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138596008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Emotional Intelligence аs а Factor for Forming the Personality of the Leader in the Municipal Administration on the Territory of the Republic of Bulgaria","authors":"","doi":"10.37075/isa.2023.4.10","DOIUrl":"https://doi.org/10.37075/isa.2023.4.10","url":null,"abstract":"","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138597286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the state of trade in goods between Bulgaria and Ukraine for the 2016-2022 period. One of this research’s main objectives is to analyze each trading partner’s role in bilateral trade. Using statistical analysis methods, we estimate each country’s share of bilateral trade for imports and exports of the top imported/exported products. Based on the analysis, it is found that in some product groups such as Group 72 “Iron and Steel”, Group 86 “Railway or Tramway Locomotives, Rolling Stock and Parts Thereof” and Group 27 “Petroleum Oils and Oils Obtained From Bituminous Minerals”, Bulgaria and Ukraine have already established long-term relationships. For the five-year 2016-2021 period, Ukrainian exports to Bulgaria have increased by 100%, and imports have increased by 214%. The results of this study may contribute to further scientific research to determine the direction of development of international trade in both countries. The positive trends in each country’s exports to the other encourage additional investments, particularly in the manufacture of these products and in the search for new market niches.
{"title":"Analysis of Bilateral Trade between Bulgaria and Ukraine","authors":"","doi":"10.37075/isa.2023.4.04","DOIUrl":"https://doi.org/10.37075/isa.2023.4.04","url":null,"abstract":"This study examines the state of trade in goods between Bulgaria and Ukraine for the 2016-2022 period. One of this research’s main objectives is to analyze each trading partner’s role in bilateral trade. Using statistical analysis methods, we estimate each country’s share of bilateral trade for imports and exports of the top imported/exported products. Based on the analysis, it is found that in some product groups such as Group 72 “Iron and Steel”, Group 86 “Railway or Tramway Locomotives, Rolling Stock and Parts Thereof” and Group 27 “Petroleum Oils and Oils Obtained From Bituminous Minerals”, Bulgaria and Ukraine have already established long-term relationships. For the five-year 2016-2021 period, Ukrainian exports to Bulgaria have increased by 100%, and imports have increased by 214%. The results of this study may contribute to further scientific research to determine the direction of development of international trade in both countries. The positive trends in each country’s exports to the other encourage additional investments, particularly in the manufacture of these products and in the search for new market niches.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"59 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138595248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article presents unpublished, new empirical data on the psychological readiness of Bulgarians to become part of shadowy economic practices, as well as estimates of actual participation in such practices. The data are derived from a national representative survey of the population conducted in 2021, but have not lost their relevance, since the economic behavior of individuals is characterized by a high degree of constancy. The research shows a relatively high psychological readiness for inclusion in the “shadow economy”, and two violations of the labor and insurance legislation are most often encountered in the Bulgarian economy – work without a contract and work with a fictitious contract, in which the person is insured for a smaller amount, but he is paid additional tax-free cash – “money in a bag”. About one-third of Bulgarians are defined as economic deviants (violating laws and regulations), while the other two-thirds adhere to economic conformism (follow laws and regulations) in their behavior. In this context, the question of mastering the “shadow economy” remains open, and its relevance not only does not diminish, it also necessitates the activation of the efforts of the entire society.
{"title":"Involvement in the “Shadow Economy”: Imaginary Psychological Readiness and Real Participation","authors":"","doi":"10.37075/isa.2023.4.09","DOIUrl":"https://doi.org/10.37075/isa.2023.4.09","url":null,"abstract":"The article presents unpublished, new empirical data on the psychological readiness of Bulgarians to become part of shadowy economic practices, as well as estimates of actual participation in such practices. The data are derived from a national representative survey of the population conducted in 2021, but have not lost their relevance, since the economic behavior of individuals is characterized by a high degree of constancy. The research shows a relatively high psychological readiness for inclusion in the “shadow economy”, and two violations of the labor and insurance legislation are most often encountered in the Bulgarian economy – work without a contract and work with a fictitious contract, in which the person is insured for a smaller amount, but he is paid additional tax-free cash – “money in a bag”. About one-third of Bulgarians are defined as economic deviants (violating laws and regulations), while the other two-thirds adhere to economic conformism (follow laws and regulations) in their behavior. In this context, the question of mastering the “shadow economy” remains open, and its relevance not only does not diminish, it also necessitates the activation of the efforts of the entire society.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138597766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article is a study of the impact of macroeconomic health shocks in their role as business cycle fluctuation factors. They appear in the form of exogenous shocks for the economic system, influencing macroeconomic activity. The analysis contributes to the development of a better understanding of those types of shock in two aspects. The first aspect is in relation to a clearer delineation of their idiosyncrasies. The second aspect is in regard to the study of their contemporary dimensions. In order to do that, a comparative analysis of their influence on business cycle dynamics is conducted in two directions. The first one compares the exogenous health factors in the last two decades. The epidemics of SARS-CoV-1, H5N1, H7N9, and EVD are included, as well as the SARS-CoV-2 pandemic. The study examines each of them, evaluating how much their characteristics comply with the criteria defining an exogenous macroeconomic shock. The second direction realizes a comparative analysis in a longer historical context, focusing on the manifestation of the Spanish flu during the 1918-1920 period.
{"title":"Macroeconomic Health Shocks and Business Cycle Dynamics","authors":"","doi":"10.37075/isa.2023.4.02","DOIUrl":"https://doi.org/10.37075/isa.2023.4.02","url":null,"abstract":"The article is a study of the impact of macroeconomic health shocks in their role as business cycle fluctuation factors. They appear in the form of exogenous shocks for the economic system, influencing macroeconomic activity. The analysis contributes to the development of a better understanding of those types of shock in two aspects. The first aspect is in relation to a clearer delineation of their idiosyncrasies. The second aspect is in regard to the study of their contemporary dimensions. In order to do that, a comparative analysis of their influence on business cycle dynamics is conducted in two directions. The first one compares the exogenous health factors in the last two decades. The epidemics of SARS-CoV-1, H5N1, H7N9, and EVD are included, as well as the SARS-CoV-2 pandemic. The study examines each of them, evaluating how much their characteristics comply with the criteria defining an exogenous macroeconomic shock. The second direction realizes a comparative analysis in a longer historical context, focusing on the manifestation of the Spanish flu during the 1918-1920 period.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"88 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138595803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article provides a comprehensive examination of the influence of data intelligence on the structuring of content in web publications. Beginning with an exploration of the different strategies and technologies underpinning data intelligence, the article highlights the transformative impact of data intelligence on the presentation and usability of information in web publications. The article goes on to explore the opportunities and challenges associated with implementing data intelligence in web publications, including the potential for enhanced user engagement, privacy concerns, and the need for continuous investments in technology. As the field of data intelligence continues to evolve, the article discusses the anticipated impact of emerging technologies. Furthermore, the article delves into the need for structuring data in web publications and the process of transforming unstructured and semi-structured data into structured data. It underscores the significance of structured data in enhancing user experience, facilitating data intelligence operations, and improving data management practices. The article concludes by underlining the need for further exploration of strategies and technologies for data structuring to ensure the application of data intelligence in web publications.
{"title":"Influence of Data Intelligence on the Structuring of Content in Web Publications","authors":"","doi":"10.37075/isa.2023.4.06","DOIUrl":"https://doi.org/10.37075/isa.2023.4.06","url":null,"abstract":"The article provides a comprehensive examination of the influence of data intelligence on the structuring of content in web publications. Beginning with an exploration of the different strategies and technologies underpinning data intelligence, the article highlights the transformative impact of data intelligence on the presentation and usability of information in web publications. The article goes on to explore the opportunities and challenges associated with implementing data intelligence in web publications, including the potential for enhanced user engagement, privacy concerns, and the need for continuous investments in technology. As the field of data intelligence continues to evolve, the article discusses the anticipated impact of emerging technologies. Furthermore, the article delves into the need for structuring data in web publications and the process of transforming unstructured and semi-structured data into structured data. It underscores the significance of structured data in enhancing user experience, facilitating data intelligence operations, and improving data management practices. The article concludes by underlining the need for further exploration of strategies and technologies for data structuring to ensure the application of data intelligence in web publications.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"57 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138596511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this paper is to present the elements of the methodology for the statistical study of the profile characteristics of prospective university students. In order to achieve this goal, the following tasks аre carried out: Review of the main strategic and normative documents in the field of higher education; Analysis of the current normative basis of different higher education institutions; Presentation of data sources on prospective students and statistical analysis methods; Formulation of recommendations for the study of prospective students’ profile characteristics and admission procedures.
{"title":"Profile Characteristics of Prospective University Students: Status and Trends","authors":"","doi":"10.37075/isa.2023.4.03","DOIUrl":"https://doi.org/10.37075/isa.2023.4.03","url":null,"abstract":"The purpose of this paper is to present the elements of the methodology for the statistical study of the profile characteristics of prospective university students. In order to achieve this goal, the following tasks аre carried out: Review of the main strategic and normative documents in the field of higher education; Analysis of the current normative basis of different higher education institutions; Presentation of data sources on prospective students and statistical analysis methods; Formulation of recommendations for the study of prospective students’ profile characteristics and admission procedures.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"63 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138597093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article examines the methodological framework of the administrative services in the local administration in Bulgaria. The research is of a methodical, practical and applied nature. A historical analysis of the transformation of the administrative service model is conducted. The comparative advantages of the base models for administrative services in the municipal administration are outlined. An integrated model for administrative services at a local level is proposed.
{"title":"Transformation of the Administrative Service Model in the Local Administration","authors":"","doi":"10.37075/isa.2023.4.05","DOIUrl":"https://doi.org/10.37075/isa.2023.4.05","url":null,"abstract":"The article examines the methodological framework of the administrative services in the local administration in Bulgaria. The research is of a methodical, practical and applied nature. A historical analysis of the transformation of the administrative service model is conducted. The comparative advantages of the base models for administrative services in the municipal administration are outlined. An integrated model for administrative services at a local level is proposed.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"10 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138594529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Using Data Envelopment Analysis (DEA) oriented to input resources under variable returns to scale, the efficiency of production factors by administrative-territorial areas of Bulgaria as of 2021 in terms of gross value added (GVA) has been assessed. It is established that the factors of production are used effectively in only five of the 28 districts of Bulgaria. These efficiency regions are Vratsa, Gabrovo, Sofia, Sofia (capital) and Stara Zagora. The average value of the efficiency coefficient is 0.8178 and shows that the produced GVA in Bulgaria in 2021 should be achieved on average with 18.22% less production factors than the used ones – costs for acquiring fixed assets and employed persons. In connection with the latter, it is rational to direct production factors toward economic activities in which there are competitive advantages and potential for development on the territory of the respective area.
{"title":"Efficiency of Production Factors Concerning the Gross Value Added in Bulgaria","authors":"","doi":"10.37075/isa.2023.4.01","DOIUrl":"https://doi.org/10.37075/isa.2023.4.01","url":null,"abstract":"Using Data Envelopment Analysis (DEA) oriented to input resources under variable returns to scale, the efficiency of production factors by administrative-territorial areas of Bulgaria as of 2021 in terms of gross value added (GVA) has been assessed. It is established that the factors of production are used effectively in only five of the 28 districts of Bulgaria. These efficiency regions are Vratsa, Gabrovo, Sofia, Sofia (capital) and Stara Zagora. The average value of the efficiency coefficient is 0.8178 and shows that the produced GVA in Bulgaria in 2021 should be achieved on average with 18.22% less production factors than the used ones – costs for acquiring fixed assets and employed persons. In connection with the latter, it is rational to direct production factors toward economic activities in which there are competitive advantages and potential for development on the territory of the respective area.","PeriodicalId":435790,"journal":{"name":"Economic and social alternatives","volume":"47 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138595014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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