"Scientific research" Almanac

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  POTENTIAL FOR DEVELOPMENT OF MARKETING NETWORKS IN THE TOURISM SECTOR IN BULGARIA

  Over the last decade the study of inter-company networks in marketing science has become topical. The concept of these formations is developing, and their manifestations in practice define their specificity and seek opportunities for their development in economic sectors. Being one of the strategic priorities of the national economy, tourism ... Over the last decade the study of inter-company networks in marketing science has become topical. The concept of these formations is developing, and their manifestations in practice define their specificity and seek opportunities for their development in economic sectors. Being one of the strategic priorities of the national economy, tourism creates conditions for the emergence of marketing networks, which are the subject of this study. The main purpose of this paper is to bring the major intercompany factors (problems and motivation) that form the development potential of tourism marketing networks in Bulgaria. To achieve this objective the following tasks were performed: to present the concept of marketing networks; to clarify the specifics of these networks in the tourism sector; to characterize marketing activities in the tourism sector in a practical aspect; to reveal the status of existing marketing networks in Bulgarian tourism; to define the key problem areas of developed tourism marketing networks; to clarify the attitudes (motivation) of tourist organizations for participation in marketing networks. The thesis argued is that there is potential for positive development of marketing networks in the tourism sector in Bulgaria. The contributions involve revealing the manifestations of marketing networks in tourism, opening of existing marketing networks and confirming that there are incentives to build and progressively develop marketing networks of tourism companies

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  RESEARCH ON THE PROCESSES OF INTEGRATION AND DIFFERENTIATION IN THE EUROPEAN UNION

  The international regional integration and the processes taking place at the economic formations have been the subject of numerous economic, political and sociological studies since the 1950s. The core question that arises, in this regard, is if there can be noticed occurrence of processes, contradictory to the integration – processes of ... The international regional integration and the processes taking place at the economic formations have been the subject of numerous economic, political and sociological studies since the 1950s. The core question that arises, in this regard, is if there can be noticed occurrence of processes, contradictory to the integration – processes of differentiation and disintegration. The purpose of the study is to examine the processes of integration and differentiation within the European Union and the factors for their occurrence and development. The paper presents an analysis of the European integration process as well as a study on the factors, influencing the stability in the EU. Analyzed are the foreign trade flows of a group of Eastern European countries that are EU members – Lithuania, Latvia, Estonia, Bulgaria, Romania, Slovakia, Slovenia, Poland, Czech Republic, Hungary and Croatia. The direction of the foreign trade connections of these countries with countries within the EU, as well as with non-EU countries, is examined as a factor for development of differentiation in the EU. The paper argues that the redirection of foreign trade flows from a group of certain Eastern European countries that are EU Member States, to non-EU countries, could be examined as a factor for the occurrence of processes of differentiation within the EU

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  APPLIED MODEL FOR ACCOUNTING ANALYSIS OF BUDGETARY ORGANIZATIONS

  The regulatory principles for legality, appropriateness, effectiveness, efficiency and economy of public spending require theoretically sound and practically applicable solutions of some specific problems. A crucial role within this process is played by the opportunities for implementation and use of accounting analysis tools for evaluation of ... The regulatory principles for legality, appropriateness, effectiveness, efficiency and economy of public spending require theoretically sound and practically applicable solutions of some specific problems. A crucial role within this process is played by the opportunities for implementation and use of accounting analysis tools for evaluation of results and identification of opportunities for implementation of optimization models for public organizations. Such models are approbated in compliance with the principles of sustainability and transparency of public expenditures of funds from the state budget, the budgets of ministries and agencies, funds extended by the European Union and other international organizations and grant programs. The object of the scientific study is the activity of public sector’s organizations in Bulgaria. The main purpose is to present the theoretical interpretation and practical study of the tools of accounting analysis as a model for optimizing the activity of budgetary organizations