{"title":"Accounting Business Analysis of the Enterprise","authors":"M. Timchev","doi":"10.36997/ijusv-ess/2019.8.3.188","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.3.188","url":null,"abstract":"The scientific report proposes models for improving the scientometry, methodology and organization of accounting business analysis of the enterprise. Methodological problems of information capacity, individual dynamics and models for the analysis of the key indicators characterizing the activity, financial stability and competitiveness of the enterprise are investigated. A concentric “Accounting Business Analysis in a Balanced Scorecard” model with market positioning (SWOT), Z-Score Analysis and competitiveness analysis are presented. This article explores the problems of providing accounting business analysis information in a balanced scorecard through accounting and integrated reporting systems. Models of strategic maps with KPI indicators are presented, characterizing the activity at a corporate and intercompany level and by functional points of responsibility.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123019525","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":"Glamping as a Tool in Camping Tourism Development on the Bulgarian Black Sea Coastline","authors":"Filip Marinov","doi":"10.36997/ijusv-ess/2019.8.3.138","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.3.138","url":null,"abstract":"Bulgaria’s camping tourism’s demand and supply considerably lags amongst EU members. Skipping the evolution phases in camping tourism development and jumping directly to the modern tendencies such as glamping, may be the solution to gain on overall level of camping popularity. The study explores main characteristics of glamping phenomena and its history as such. Possibility for implementation of this type of tourism in destination Bulgarian Black sea coast is considered to be rejuvenating for the niche and bringer of popularity amongst potential campers now hotel users. Eventual benefits of establishing such an accommodation are explored in examples of good practices and tendencies in Europe and around the globe.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129122122","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":"Restaurant Chains: Opportunities and Prospects for Bulgarian Foodservice Operators","authors":"G. Lukanova","doi":"10.36997/ijusv-ess/2019.8.3.91","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.3.91","url":null,"abstract":"Multiplication of objects or joining an existing chain is a good alternative for the development of the Bulgarian independent foodservice operators, which has been little studied in the Bulgarian specialized literature. In Bulgaria, as a country with developed tourism and cross-road geographical position, as well as a \"new\" market, the restaurant industry, including the multiplication of sites, has great potential. It is essential that the restaurant owners and managers are well informed about the features, advantages and disadvantages of the various forms of restaurant associations. In this regard, the aim of the paper is to present a summary of structured information about the restaurant chains, to analyze their contemporary development at international and national level, and on this basis to reveal opportunities that independent foodservice operators in Bulgaria can take advantage of.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134050549","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":"Trends in Courier Services in Terms of Digitalization of Commerce","authors":"Elitsa Gramatikova","doi":"10.36997/ijusv-ess/2019.8.3.17","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.3.17","url":null,"abstract":"The modern commerce is changing dynamically under the influence of information innovations and the gradual transition of existing economic and social systems into the digital age. Merchants are using the digital technologies to make it easier for consumers to shop and explore their behavior, expectations and preferences. However, this development requires a quick adaptation of courier services to suit customer preferences. This paper examines changes in the logistics industry and supply chain due to the development of artificial intelligence (AI), the growing role of Internet of Things (IoT) in the delivery industry, the autonomous vehicle management, the use of 3D printing for custom production and other current trends to accelerate delivery time and customer satisfaction.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130125685","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":"Strategic and Tactical Problems in Fintech and E-business Companies","authors":"P. Petrov, N. Valov","doi":"10.36997/ijusv-ess/2019.8.3.55","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.3.55","url":null,"abstract":"The activities of fintech companies depend entirely on information technologies. In the case of a startup company, there are several stages of acquiring and using of information technologies for the needs of the business. In relatively small fintech companies, intuitive decision-making by managers regarding information technologies is in most cases enough for normal functioning of the business. But in relatively large fintech companies with complex organizational structures, it is very likely to emerge the so called \"bottlenecks\" - in them, the execution of some processes is delayed due to insufficient processing and handling capacity. This publication discusses some problems in fintech and e-business companies concerning the strategic and tactical management levels.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"6 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114105742","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":"Artificial Intelligence in Advertising and the Consumer Journey to Purchase","authors":"Atanaska Reshetkova","doi":"10.36997/ijusv-ess/2019.8.3.145","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.3.145","url":null,"abstract":"The present research is dedicated to the possible uses of artificial intelligence in business and in particular – for marketing purposes. Attention is drawn to the importance of artificial intelligence algorithms in the field of advertising and its impact the consumer journey to purchase. A brief overview of models reflecting the impact of advertising on this process is presented. An author's view of the possible application of artificial intelligence at each stage of the consumer experience that forms the journey to purchase in a digital environment is presented. It is concluded that artificial intelligence has the potential to improve advertising efficacy and consumer experience.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128179564","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":"Analysis of Changes in the Regulatory Requirements for Participants in the Non-life Insurance Market in Bulgaria","authors":"Desislava Racheva","doi":"10.36997/ijusv-ess/2019.8.2.120","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.2.120","url":null,"abstract":"The changing conditions of the non-life insurance market have increased the importance and strength of insurance intermediaries over the last ten years. The need to implement European requirements, directives and practices necessitates a number of changes to the regulatory framework governing the insurance market in Bulgaria. The purpose of this article is to address the challenges facing participants in the insurance channel, with an emphasis on the quality of service provided by insurance intermediaries as a result of regulatory changes.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131643853","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":"Personal Sales and e-Business","authors":"P. Goranova","doi":"10.36997/ijusv-ess/2019.8.2.163","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.2.163","url":null,"abstract":"Sales can be defined as ways of shaping each transaction that implements products, services and ideas, and transferring ownership rights from buyer's sales representatives. A sale is limited to doing business itself and delivering products, services, and ideas to buyers’ sales representatives. Sales perform economic, social and psychological functions. On the one hand, they are aimed at monetizing the organization that performs the respective business, and on the other hand, they realize the buyers’ incomes to acquire the necessary products for production and consumer purposes. At both times, sales are at the heart of the economic turnaround in economic life and the path to successful economic growth and social development. The purpose of the report is to present the main aspects of personal sales, the benefits of e-business and the role of e-commerce in contemporary business. New needs are generated through online sales and can actively influence consumer behavior.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126527169","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":"Impact of Financial Infrastructure on Financial Development","authors":"D. Rafailov","doi":"10.36997/ijusv-ess/2019.8.2.83","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.2.83","url":null,"abstract":"Financial development is a major factor that determines the economic situation and income level in different countries. Improving the financial infrastructure is a prerequisite for a more developed financial sector and its impact is an important issue to explore. For this purpose, data from 149 countries for the period 2010 - 2017 are analyzed, outlining the main trends in the development of financial infrastructure around the world. The econometric analysis of panel data shows that financial infrastructure has a significant positive impact on financial development. The main conclusion is that the better financial infrastructure will have a beneficial effect on the financial system and economic development.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129811989","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":"Customer Loyalty in Retail Banking","authors":"Krista Neykova","doi":"10.36997/ijusv-ess/2019.8.2.140","DOIUrl":"https://doi.org/10.36997/ijusv-ess/2019.8.2.140","url":null,"abstract":"The concept of brand loyalty has intrigued researchers and practitioners for over 95 years. The extensive attention that is paid to the \"loyalty\" phenomenon, is due to the fact that, it is an integral part of companies' mission to create value - for customers and investors. With increasing the intensity of competition and globalization of financial markets, building customer loyalty becomes a strategy of critical significance for the success of financial companies. A problematic area in the theory of loyalty in the service sector is the variety in definitions and lack of consistency about concepts, views and opinions with respect to what is loyalty to a financial service provider, what are its dimensions and how to be defined, measured and managed. Which this in mind, the main focus of this paper is studying the theoretical fundamentals of customer loyalty in retail banking and outputting a relevant conceptual definition for the phenomenon. Basic operational and conceptual definitions are discussed and the specific features of customer loyalty are clarified from a financial sector perspective.","PeriodicalId":147865,"journal":{"name":"Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130303153","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}