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,...

Different types of crimes are factors negatively affecting tourism worldwide. However, managers and even tourists themselves are refraining from submitting crime reports and whistleblows. The main goal of the study is to analyze the attitude of the hotels’ managers on the Bulgarian Black Sea...

This paper aims to characterize the impact of factors affecting competitiveness and productivity in forestry sector in Bulgaria, corresponding to female’s employment, such as: formation of wages; education and training, insurable earnings for women in the sector, etc. The study is based on...

The report presents primary data from individual interviews with accountants and managers of small-to-medium sized enterprises operating in Bulgaria. Main task of the paper is to outline and compare the views of the respondents regarding the verbal communication skills of the accountants and the...

Innovation is primarily associated with a high level of uncertainty, risk, and a lot of investments. These negatively affect the Bulgarian forest enterprises, which in general are “low-tech” and are investing less in innovation. The main goal of the paper is, by the use of the Markov Chains...

Innovation is a key factor in long term economical growth. The success of any innovation depends on the efficiency and innovation of the idea, generated during the research phase of the innovation process. Knowing that, we can consider the correct choice of a reliable instrument for funding the...