2024, Issue 2

This article presents a systematic review of the Bulgarian scientific literature, indexed in the scientific database Google Scholar, for the period 2010 - 2024, on the concepts and tools used for the analysis of budget deviations in the enterprise. The analysis of these deviations, on the one hand, identifies the causes of their occurrence, and on the other hand, is a basis for making timely management decisions. This study covers thirteen scientific publications corresponding to the research…

The author analyses the different interpretations of Islamic financial law. The object of research interest are the views of the first Islamic authors, such as Al-Ghazali, on the ethical foundations, the critique of materialism and the concept of risk sharing. A valuable source for understanding the unique aspects of Islamic jurisprudence are the publications of Frank Vogel and Samuel Hayes. The authors emphasize the specifics of Islamic contract law, permissible profit-sharing contracts, and…

The study examines the key determinants of enterprise value, emphasizing financial factors that directly influence business valuation. The primary objective is to develop a simplified model in which investment costs are not considered an independent variable but rather an endogenous result of revenues and profitability. The model employs stochastic processes to describe the dynamics of sales and operating margins, assuming that sales follow a Geometric Brownian Motion (GBM), while operating profitability…

As the economy evolves in the 21st century, organizations increasingly need skilled human resources that have the knowledge, capacity and motivation to contribute to the realization of organizational goals. Therefore, the question of attracting qualified and competent employees requires an effort on the part of organisations to offer a working environment that creates the conditions for good employees to develop their potential and, in this sense, satisfies their requirements. This is one of…

In today's educational environment, increased attention to the development of soft skills and professional adaptability is becoming increasingly important to prepare students for the dynamic labor market. With the increasing importance of soft skills for successful professional realization, the study examines how different approaches to self-assessment - individual, group and digitally assisted - contribute to the improvement of key competencies such as communication, emotional intelligence,…

This study explores the reproductive attitudes of the young population in Bulgaria and examines the trends in birth rates over the period 2013-2023, with a focus on the determinants of reproductive behavior. The research utilizes a combination of empirical data collected through a survey, alongside official statistics from the National Statistical Institute. The primary objective is to investigate the motivating and constraining factors that influence the decision to start a family and to identify…