The impact of financial reporting on disclosures for banking supervision purposes

The information from the bank`s general-purpose financial statements gives a firm grounding for performance of banking supervision. The aim of this research is to outline the main aspects of interaction between the financial and the supervisory reporting, as well as to make proposals for optimization of the regulatory-purpose disclosures. The information contained in the annual disclosures of the banks in Bulgaria has been studied for the period 2014 to 2017 for supervisory purposes in accordance with Regulation (EU) No.575/2013 on prudential requirements for credit institutions and investment firms

Поведінка споживачів і маркетингові комунікації: ціннісний підхід

В статье рассматриваются проблемы взаимосвязи поведения потребителей и маркетинговых коммуникаций. Раскрываются возможности влияния маркетинговых коммуникаций, апеллирующих к ценностям потребителей, на их поведение.The article discusses the relationship between consumer behavior and marketing communications. It reveals the possible influence of marketing communications, appealing to the values of consumers, on their behavior.У статті розглянуто проблеми взаємозв’язку поведінки споживачів і маркетингових комунікацій. Розкрито можливості впливу маркетингових комунікацій, що апелюють до цінностей споживачів, на їхню поведінк

Development of trust marketing in the digital society

The development of a digital society, rapid access to information sources changes the consumers' behaviour in terms of goods and services purchased online. In these conditions, the key to business development is trust: trust in web sites, information and brands represented on the Internet. Trust promotes consumers’ decision-making with regard to interaction and changes the approaches to marketing activities of business entities. The study identifies the factors that contribute to the development of trust and focuses on the importance of communication and consumer values, including the digital culture. The stages of trust marketing development, which are based on the principles of the theory of trust and consumer behaviour in a digital environment, are specified. The research was conducted with the involvement of online users through an on-line survey in April-July 2018 and included 2,038 respondents. Research questions were formed on the basis of focus groups, which included active Internet users. The research concerned Russian-speaking and Ukrainian-speaking Internet users. It reflects a certain socio-cultural environment of the Internet and gives impetus to continue the research focused on the multicultural comparison. This research gives an idea of consumers’ confidence in the digital environment and defines the conceptual aspects of developing trust marketing in relation to interaction, communication, consumer values and development stages. As the results of the study revealed, changes in consumer behaviour in the Internet environment, lack of direct contact with staff members enhance the value of trust in the company or brand. Therefore, trust marketing becomes the most demanded concept of modern marketing. According to this concept, marketing tools of enterprises in a digital society should be configured to establish trust relationships with consumers. This generates changes in the behaviour of enterprises themselves. The practical aspects of this research are to provide business stakeholders with guidance on developing trust marketing in a digital society based on consumer behaviour understanding. The social consequences of trust marketing development are the digital citizens' satisfaction with their livelihoods by increasing confidence in business and the state, minimizing the risks in the digital environment

Физико-химични показатели и сензорна оценка на ранно зреещи сортове праскови и нектарини

The present study was carried out to determine some physicochemical, composition and sensory attributes of earlyripening peach varieties: “Filina” (peach), “Gergana” (nectarine), and “Ufo-4” (flat peach). Fruit weight, shape and size, as well as color and firmness were evaluated. Image analysis was used to describe properties such as length, width, thickness, etc. Skin hue ranged from 33.45±10.70 to 42.75±29.87. Dry matter (%), ash content (%), total soluble solids, pH, titratable acidity, total sugar content, and protein content were employed to characterize the studied varieties. Results showed differences in all properties of the types. Ash content varied from 0.45±0.04% to 0.96±0.12% and pH from 3.95 to 4.46. “Gergana” had the lowest total soluble solids. A trained descriptive sensory panel evaluated the peach varieties in five categories with a total of twenty-five attributes. The fruit attributes were evaluated by a 15-point ascending scale. The panellists detected differences between varieties in each of the categories (aroma, texture, taste, internal and external appearance). These results offer and highlight new data in terms of early-ripening peach variety properties.Настоящото проучване е проведено с цел определяне на някои физикохимични, химични и сензорни качества на ранно зреещи сортове праскови: „Филина“ (праскова), „Гергана“ (нектарина) и „Уфо-4“ (плоска праскова). Оценени са теглото, формата и размерът на плодовете, както и цветът, и твърдостта. За описание на свойства като дължина, ширина, дебелина и др. е използван анализ на изображения. Оттенъкът на прасковената обелка варира от 33,45±10,70 до 42,75±29,87. Сухо вещество (%), съдържание на пепел (%), общо разтворими твърди вещества, рН, титруема киселинност, общо съдържание на захар и съдържание на протеин характеризират изследваните сортове. Резултатите показват разлики във всички свойства на сортовете. Съдържанието на пепел варира от 0,45±0,04% до 0,96±0,12%, а рН от 3,95 до 4,46. Гергана има най-ниските стойности на общо разтворими твърди вещества. Обучен сензорен панел оцени сортовете праскови в пет категории с общо двадесет и пет характеристики. Характеристиките на плодовете се оценяват по 15-степенна скала, в която 15 е максималната стойност. Дегустаторите откриват разлики между сортовете във всяка от категориите (аромат, текстура, вкус, вътрешност и външен вид). Получените резултати предлагат и подчертават нови данни по отношение на свойствата на ранно зреещи прасковени сортове

Enamel pearl associated with localized periodontitis in Hellenistic age woman

Tooth anatomic factors like ectopic enamel pearls are often associated with localized periodontal inflammation and bone loss. There are no existing paleopathological data for such structural anomalies in ancient populations associated with periodontal pathology in the literature. A rare case of enamel pearl on the maxillary right first molar of women associated with localized periodontitis is presented and discussed

Electronic resources as a means of constructing the learning environment of a children's art school

The article presents a model of personalized mixed learning for the implementation of programs of general additional education in the field of fine arts. This model is presented through the metaphor of the “space of opportunities”, in which the student can choose their own educational trajectory and ways to achieve educational goals. The structure of the personalized educational space is slated, the role and place of information and communication technologies in the implementation of personalized education are considered. The key elements of the model presented by us were goal-setting, criteria-based evaluation of the results of educational activities and the use of information and communication technologies. Within the framework of the proposed approach to goal-setting, the transition from simple knowledge and skills to more complex ones is carried out, as well as the synthesis of mental operations with a specific application and creative rethinking of the acquired knowledge. Criteria-based evaluation is intended to provide high-quality feedback. It is carried out on the principles of equality; personalization; clarity of criteria; evaluation of the result, not the activity of the child in the lesson; continuity. The main characteristics of the presented model are: level-based, result-oriented, interactive, and variable

Enamel pearl associated with localized periodontitis in Hellenistic age woman

Tooth anatomic factors like ectopic enamel pearls are often associated with localized periodontal inflammation and bone loss. There are no existing paleopathological data for such structural anomalies in ancient populations associated with periodontal pathology in the literature. A rare case of enamel pearl on the maxillary right first molar of women associated with localized periodontitis is presented and discussed