"Scientific research" Almanac

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  ANALYTICAL MODELS APPLICABLE IN ASSESSING THE FINANCIAL SUSTAINABILITY OF ENTERPRISE

  Forecasting the financial sustainability of enterprises is a priority problem in the context of modern economic and social conditions. Analytical models that are constructed through discriminant analysis provide an opportunity to predict financial sustainability. Their testing in our country would contribute both to the enrichment of the theory of ... Forecasting the financial sustainability of enterprises is a priority problem in the context of modern economic and social conditions. Analytical models that are constructed through discriminant analysis provide an opportunity to predict financial sustainability. Their testing in our country would contribute both to the enrichment of the theory of economic analysis and to the timely detection of the risk of deteriorating financial stability of existing enterprises. In a dynamic and unpredictable environment, attention should be paid to sustainable development procedures, which will help clarify the obligations of investors and increase transparency on the part of financial institutions and companies regarding how they consider sustainable development in the decision-making process. of solutions. In this regard, analytical procedures are established as a particularly important component of the audit, due to the interest of clients not only in their current state, but also in the growth prospects. Such predictions could be made if the assumption that the company will remain operational for the foreseeable future is substantiated beforehand. In the field of statutory audit, one of the main objectives of the EC is: improving the information value of audits for investors and assessment of enterprises. The results of the application of analytical models for assessing the financial sustainability of enterprises can be particularly useful in their timely use to make informed decisions in the field of internal and external control.

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  BENEFIT SEGMENTATION OF BULGARIAN TOURIST

  The peculiarities of consumer behaviour is of key importance for the successful customer centric approach implementation in tourism marketing. The majority of existing studies focused on Bulgarian tourist market groups customers on the basis of the tourist nationality or the type of tourism practiced. Insufficient researched remains attitudes and ... The peculiarities of consumer behaviour is of key importance for the successful customer centric approach implementation in tourism marketing. The majority of existing studies focused on Bulgarian tourist market groups customers on the basis of the tourist nationality or the type of tourism practiced. Insufficient researched remains attitudes and expectations. The study aims to segment Bulgarian tourists by using benefit segmentation approach. Benefits are described via 16 binary variables. Data is collected via online survey with 858 valid respon¬ses. The segmentation was performed by cluster analysis. Segments identification is made both by hierarchical and non-hierarchical clustering algorithms. The existence of five segments has been proven. They are profiled on the base of socio-demographic and behavioural characteristics. Recommendations for using the information from the study in business practice and scientific researches are formulated.

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  CURRENT STATE AND OPPORTUNITIES FOR DEVELOPMENT OF BULGARIAN TOURISM IN THE CONDITIONS OF COVID-19 PANDEMIC

  OVID-19, which has emerged as a virus, has grown into a social and economic disaster after restrictive measures have been taken in all countries. Tourism is one of the sectors most affected by the pandemic, as measures introduced to contain the virus led to a near-complete cessation of tourism activities around the world. This study aims to ... OVID-19, which has emerged as a virus, has grown into a social and economic disaster after restrictive measures have been taken in all countries. Tourism is one of the sectors most affected by the pandemic, as measures introduced to contain the virus led to a near-complete cessation of tourism activities around the world. This study aims to examine the impact of the COVID-19 crisis on Bulgarian tourism and the behavior of Bulgarian tourists. Based on the research, the study aims to identify opportunities to overcome the effects of the crisis and outline guidelines for the development of tourism. The main research thesis is closely related to the aim of the study and defends the authors’ views that the only way to restore Bulgarian tourism is the adoption of specific measures based on an in-depth analysis of the state of tourism business and consumer attitudes towards consumption of tourist services in the conditions of COVID-19. A survey method has been used to study the consumers of tourist services in Bulgaria. All objectives of the study have been achieved as follows: the state of Bulgarian tourism in the conditions of COVID-19 has been analyzed; an overview of the current fiscal and social measures for the recovery of the tourism sector has been made; the attitudes towards the consumption of tourist services in the conditions of COVID-19 have been studied; opportunities and recommendations for the tourism business to tackle the consequences of the COVID-19 crisis have been presented.