"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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  APPLICATION OF DESTINATION MARKETING IN THE CONTEXT OF SUSTAINABLE INTEGRATED URBAN DEVELOPMENT (on the example of the town of Pleven)

  The purpose of the study is through destination marketing to present the cultural heritage of the city of Pleven by developing an integrated tourism product that will contribute to the realization of the objectives of sustainable integrated urban development. Specific objectives: To carry out a theoretical analysis of the nature and ... The purpose of the study is through destination marketing to present the cultural heritage of the city of Pleven by developing an integrated tourism product that will contribute to the realization of the objectives of sustainable integrated urban development. Specific objectives: To carry out a theoretical analysis of the nature and characteristics of destination marketing, by studying and defining its role in the process of sustainable integrated urban development; to study, analyze and assess the tourism potential of Pleven’s cultural heritage sites; to define and analyze the factors that are impeding and conducive to the organization of destination marketing for Pleven, to conceptualize a model of integrated marketing communications strategy for promoting the city of Pleven. Basic research thesis: Destination marketing, as part of regional marketing, is an innovative tool used to enhance regional competitiveness and attractiveness in creating a positive image and branding of the city as a destination for cultural and educational tourism. Main results of the study: A model of integrated marketing communications strategy is developed to promote the city of Pleven as a destination for cultural and educational tourism and an electronic platform for promoting the project results and stimulating the interaction of stakeholders is created

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  CHALLENGES FACING THE NEW ACCOUNTING REGULATIONS

  This paper aims to study the new formulations in the accounting regulations that give rise to challenges posed by certain contradictions in their interpretation and potential problems in their implementation. The research tasks that support the realization of the objective set boil down to: highlighting the new aspects, weaknesses and shortcomings ... This paper aims to study the new formulations in the accounting regulations that give rise to challenges posed by certain contradictions in their interpretation and potential problems in their implementation. The research tasks that support the realization of the objective set boil down to: highlighting the new aspects, weaknesses and shortcomings in the Accountancy Act; a critical analysis of the changes made in the system of National Accounting Standards; and opening up opportunities for applying the new AS 42 First-time Application of the National Accounting Standards. The above stated leads to the research thesis: Based on the research done in the field of the new accounting regulations to identify the contradictions, weaknesses and shortcomings in the regulations and to formulate guidelines and ideas for improving them in their future updates. The paper discusses the new aspects in the accounting regulations and the contradictions both in the Accountancy Act and between the Act and the bylaws (NAS), as well as between the NAS General Provisions and the particular accounting standards. It also shows the possibilities for eliminating them, as well as the guidelines for their improvement and highlights the specifics of the new AS 42 First-time Application of the National Accounting Standards and its application