There is a variety of methods for assessing and modelling the innovation factors that are presented in the specialized literature. However, out of the scope of those analyses is the use of the “First Alert” or the “signal line” approach. Through it the enterprises can analyze their need...

The closure of international borders due to COVID-19 has made it difficult to plan the timing of orders along the entire global value chain. This negatively affected the ability to timely produce the desired and ordered customers‘ furniture. As a result, when communicating with customers and...

Industrial policy determines the industry's orientation for growth, in line with the economic development stage. The main objective of this article is to establish the sustainability of the relationship between the development of forest resources, on the one hand, and their use in wood and...

Industrial policy determines the industry's orientation for growth, in line with the economic development stage. The main objective of this article is to establish the sustainability of the relationship between the development of forest resources, on the one hand, and their use in wood and...

The role of driver tracing is significantly expanded by identifying drivers unrelated to the volume of product produced. The use of both unit- and non-unit-based activity drivers increases the accuracy of cost assignments and the overall quality and relevance of cost information. Such cost...

In a constantly changing economic and political environment, textual disclosures in the financial statements of enterprises are factors used for measuring the sustainability of the micro-organization and, hence, at the macro-level throughout an industry. Main object of analysis is the disclosed...

An object of analysis in the paper is the quality of the information in the audit reports of forestry in Bulgaria, as a basis for attracting investments, increasing the confidence in the enterprises and achieving sustainability of the industry in macro level. The subject of analysis are the...

The main aim of the study is to analyse published information on staff-related social policies on the websites and in the annual financial statements of enterprises that manage hotels and provide hotel services in the territory of Varna and Burgas Black Sea regions in Bulgaria. In addition,...

Research background: The implications of globalisation for social policy have been highly debated at the specialised literature. Social policies as an element of corporate responsibility reports (CSR) is neglected compared to environmental information. This can have a negative effect on the...

The report presents data from a survey among students from undergraduate and graduate accounting majors in International business school. The aim of the study is to approbate David Kolb’s learning style inventory by the use of a questionnaire based survey. For the analyses of the data SPSS,...