Year 2022, Issue 4

Date published

13.12.2022

Table of content

  • Meriem Chafik, Mohammed Nabil El Mabrouki
    OPPORTUNITIES AND CHALLENGES OF CROSS-BORDER BANKING: FOCUS ON PAN-AFRICAN BANKS
    Summary: as been a remarkable increase of the regional banking operations across the African continent over the past two decades. This resulted from macroeconomic improvements and economic growth. As a result, African banks increased their geographical operations to emerge as regional groups holding a considerable market share compared t ... ... There has been a remarkable increase of the regional banking operations across the African continent over the past two decades. This resulted from macroeconomic improvements and economic growth. As a result, African banks increased their geographical operations to emerge as regional groups holding a considerable market share compared to their historically predominant competitors. However, the literature on the pan-African banking industry to understand better this phenomenon is still scarce, which limits having a bigger and inclusive picture of all the key elements influencing this noteworthy growth. This research paper articulates a review based on previous academic research works, and highlights the most important opportunities that regional banks seized, as well as the challenges they faced in order to lead their cross-border banking operations successfully across the region.
  • Kalina L. Durova
    THE IMPACT OF ABSORBED EUROPEAN FUNDS ON THE ECONOMIC GROWTH OF BULGARIA AND NEW MEMBER STATES
    Summary: of this research is to analyze the short- and long-term relationship between the absorbed European funds and the economic growth in the 11 new member states as a group, and in Bulgaria in particular, during the period 2014–2020. To achieve the aim of the research, we have adopted the autoregressive distributed lag (ARDL) model. ... ... The aim of this research is to analyze the short- and long-term relationship between the absorbed European funds and the economic growth in the 11 new member states as a group, and in Bulgaria in particular, during the period 2014–2020. To achieve the aim of the research, we have adopted the autoregressive distributed lag (ARDL) model. The results show that, as public investments, the absorbed European funds have an impact on the economic growth of the 11 new member states in the short, but not in the long term. The relationship between the economic growth and the rate of absorption of European funds in Bulgaria indicates a short-term positive, but not long-term impact of the absorbed European funds on the rate of growth of the real GDP of our country.
  • Desislava Koleva Stefanova
    THE DYNAMIC TRANSFORMATIONS ON THE LABOUR MARKET IN BULGARIA IN CONDITIONS OF DIGITAL TECHNOLOGIES AND PANDEMIC
    JEL: 21, I12
    Summary: ticle discusses the main transformations which have occurred in the labour market due to the accelerated processes of digitalization throughout the last two years. In their essence, those changes are caused by the fourth industrial revolution and the ongoing COVID-19 pandemic. The research places the emphasis on the necessity of ... ... This article discusses the main transformations which have occurred in the labour market due to the accelerated processes of digitalization throughout the last two years. In their essence, those changes are caused by the fourth industrial revolution and the ongoing COVID-19 pandemic. The research places the emphasis on the necessity of developing “hybrid” forms of employment based on flexibility and security. Special attention is paid to the necessity of investing human capital in an environment of digital technologies and intensive entering of artificial intellect in labour processes.
  • Rayna Petrova
    THE COMPETENCE-BASED APPROACH THROUGH THE PRISM OF ACADEMIC TRAINING IN MANAGEMENT ACCOUNTING
    JEL: M41
    Summary: ent accountants’ competences are evolving accor¬ding to the changing socio-economic reality. The practical application of the competence-based approach in this field is a response to the change of attitudes from subject-oriented to competence-oriented education. The aim of this article is to propose a competence-based learning  ... ... Management accountants’ competences are evolving accor¬ding to the changing socio-economic reality. The practical application of the competence-based approach in this field is a response to the change of attitudes from subject-oriented to competence-oriented education. The aim of this article is to propose a competence-based learning model for students in management accounting. The application of the developed competence model in the educational process will contribute both to the development of competences, knowledge, skills, values, ethics and attitudes and the realization of future management accountants.
  • Ana Borisova Ivanova
    THE HEALTH INSURANCE REFORM IN BULGARIA –FINANCING MODELS AND STATUS EVALUATION
    Summary: icle presents a research on the specific characteristics of the existing models for healthcare financing worldwide. It also presents a brief overview of the specific characteristics of Bulgaria’s healthcare system and a survey on the need for healthcare reform in hospital care which identifies the bottlenecks in financing medica ... ... The article presents a research on the specific characteristics of the existing models for healthcare financing worldwide. It also presents a brief overview of the specific characteristics of Bulgaria’s healthcare system and a survey on the need for healthcare reform in hospital care which identifies the bottlenecks in financing medical services for the population. The main problems resulting from the permanent shortage of financial resources and determined by financing methods that prioritize the quantity rather than the quality of the provided medical services are outlined. The degree of effectiveness of clinical pathways as a tool for hospital funding is assessed.