Tools Of Economic Analysis When Researching The Tourism Market

The study aims to test tools of economic analysis from different classification groups by using real data in order to derive the main characteristics of the Bulgarian tourism market serving as a basis for making sound management decisions. Tools for factor and structural analysis are used in compliance with the purpose of the article. It is argued that a tourism market research approach combining in a balanced way the tools typical of economic analysis with those applicable to other fields of knowledge has the potential to provide the necessary information environment for effective management of tourism activities at macro and micro levels. As a result of the study, it is concluded that the use of a similar balanced research approach makes it possible to reveal both the strengths and weaknesses of the Bulgarian tourism market and the gaps in the information presented. The outlined information deficit hinders the analysis and the timely development of operational, tactical and strategic decisions, respectively

THE INTERPRETATION OF FINANCIAL STATEMENTS IN TERMS OF CONTEMPORARY FINANCIAL ANALYSIS

The evolution of financial analysis is accompanied by an extensive use of indicators whose calculation is based on data provided both by entities in their financial statements and by financial markets. The analysis of data and indicators generated by the capital market is considered to be of primary importance when studying the financial position of enterprises. This view is supported by a substantial number of analysts and, although not applicable to all enterprises, it raises a number of questions, two of them being whether the new analytical indicators are replacing the classic indicators of financial statement analysis and whether financial statements have retained their fundamental role as a primary source of data in studying the financial position of enterprises. The objective of this paper is to answer these questions by approaching the interpretation of financial statements within the context of some unorthodox views about the evolution of financial analysis

FLEXIBLE EMPLOYMENT IN BULGARIAN BUSINESS ORGANIZATIONS

Специфичните параметри и динамичните промени на средата, в която функционират индустриалните бизнес организации, извеждат на преден план необходимостта от широкото използване на гъвкавите форми на заетост. Това основно провокира все повече интереса както на изследователи от различни научни направления, така и на мениджъри и специалисти от практиката. В настоящото изследване са представени резултатите от проведеното през 2012 г. емпирично проучване на гъвкавата заетост. Обект са стопанските субекти, посочени в раздел 10 според КИД-2008 „Производство на хранителни продукти”, а предмет на изследване – гъвкавите форми на заетост. Систематизирани и анализирани са мениджърските оценки за обхвата и степента на приложение на гъвкавите форми на заетост, за предизвикателствата пред тях, както и за проблемите, които ги съпътстват. Проследена е динамиката в числеността и структурата на персонала на бизнес организациите, резултат от прилагането на формите. Представени са идеи за разширяване и използване на възможностите, относно прилагане на различни форми на гъвкава заетост. Откроени са очакваните ползи от реализиране на предложенията. The specific parameters and dynamic changes in the environment in which industrial business organizations operate highlight the need for greater use of flexible forms of employment. This mainly provokes the increasing interest of both researchers in different scientific fields and managers and practitioners. This study presents the results of the 2012 empirical study of flexible employment. The object of the study are the business organizations listed in Section 10 under Classification of economic activities – 2008 „Manufacture of food products“, and the focus of the study is on the flexible forms of employment. The managerial assessments of the scope and extent of the use of flexible forms of employment, the challenges facing them as well as the problems accompanying them are systematized and analysed. The dynamics in the number and structure of the employees of business organizations resulting from applying the forms is tracked. Ideas for expanding and capitalizing on opportunities and applying various forms of flexible employment are presented. The expected benefits of implementing the proposals are highlighte

IMPROVING THE COMPETITIVENES OF TRAINING IN CONTROL AND ANALYSIS THROUGH INTERACTIVE MODELS

Съвременното развитие на информационните технологии оказва съществе- но влияние върху начините за преподаване, обучение и комуникация. В процеса на глобализация на висшето образование, образователните институции се стремят да утвърждават своите позиции, за да са конкурентоспособни. Този процес неизменно е съпътстван от използване на нови форми и средства за обучение. В разработката е извършено изследване на съвременните методи за преподаване чрез внедряване на дигитални платформи. Проучени са изискванията на практиката за ключовите компетенции, които трябва да притежават специалистите по контрол и анализ. Представени са етапите на конструиране, апробиране и усъвършенстване на уеббазираната интерактивна платформа Moodle. The development of modern information technologies has a significant impact on teaching, learning and communication. Within the process of globalization of higher education, educational institutions strive to improve their positions in the global educational environment in order to remain competitive. This process invariably includes implementation of new educational forms and methods. The current study reviews the modern teaching methods based on learning management systems. It includes an analysis of the key competences required from the specialists in the field of control and analysis and presents the stages of development, approbation and enhancement of the web-based learning management system Moodle