2025, Issue 1

Bitcoin mining has evolved into a capital-intensive industry driven by volatile market conditions, technological advancements, and energy costs. In 2020, a Bitcoin mining project, worth $ 11 million of investment was proposed in Republic of Georgia but was never realized. This study retrospectively evaluates the project's financial viability by comparing its initial valuation forecasts with actual market data from 2021 to 2024. The original valuation employed a multi-method approach, integrating…

Global financial transactions have long presented difficulties for conventional cross-border payment systems including high costs, sluggish transaction speeds, and limited accessibility. Emerging as transforming tools to solve these problems, blockchain technology and cryptocurrencies provide quicker, more safe, and less expensive substitutes. With a thorough comparison with conventional systems, this paper investigates how cryptocurrencies can transform cross-border payments. Important subjects…

Performance audit and sustainability audit are two approaches that have gained increasing significance for the public and corporate sectors in recent decades. In Bulgaria, the topic is particularly relevant due to the country's national commitments to the Green Deal and the UN Sustainable Development Goals. The primary objective of this research is to analyze the methodological similarities and differences between performance auditing and sustainability auditing, with a focus on the potential…

This article examines intuition as an innovative approach in adult professional training. It presents a theoretical framework based on the perspectives of leading authors on the nature and role of intuition who view intuition as a valuable source of knowledge that complements rational thinking. Practical results from the EUNITA project (European Network of Intuitive Trainers) under the Erasmus+ program are also described, including a series of events held in Bulgaria with over 200 participants.…

The aging of the population is both a remarkable achievement and a challenge for society, families, and older individuals. This article explores the significance of digital skills for elderly people, emphasizing their cognitive benefits and their role in fostering social inclusion. Due to age-related changes, many seniors face difficulties that can impact their independence and overall well-being. Consequently, there is a growing need for innovative solutions to meet the care demands of of aging…

Insurance is a prevention, with the application of which agricultural producers can significantly reduce their damages and losses due to the occurrence of adverse risk events in the farm they manage. Agriculture is the sector that is most dependent on weather and climate conditions and deserves professional insurance support, expecting adequate insurance coverage to accompany the development of the crop harvest. The interest in the usefulness of crop insurance increases many times over with the…

This paper analyzes the process of phasing out coal energy in Bulgaria in the context of the European Green Deal, applying the lens of political ecology to examine the structural inequalities and conflictual governance that accompany the energy transition. The study combines a critical analysis of strategic policies with empirical data from field research conducted among 78 respondents in the three most affected coal-dependent regions. The results reveal widespread distrust in institutions, perceptions…

The quality of institutions is a key factor in achieving upward economic and social convergence in the EU, playing a fundamental role in growing the economy, attracting foreign investment, ensuring the implementation of policies and reforms, and successfully accessing EU funds. This paper presents the results of an investigation into upward convergence in the EU countries in respect of the six Worldwide Governance Indicators (Voice and Accountability, Political Stability and Absence of Violence/Terrorism,…