Economic Archive

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  SOME POSSIBILITIES FOR APPLYING THE ACTIVITY-BASED COSTING APPROACH IN THE MEAT-PROCESSING INDUSTRY – STRATEGIC ASPECTS

  Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis ... Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis based on the activity-based costing approach provides conditions for examining costs and managing profitability by products, services, and individual organizational units. Proper practical application of this approach can become a strategic advantage for companies in the meat-processing industry as well. The authors of this study outline some strategic directions for the implementation of the activity-based costing approach in the meat-processing industry. The study concludes that the information output of the activity-based costing system is essential for management, both for making strategic decisions related to process analysis and for managing profitability and efficiency within the company.

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  STRUCTURE AND DYNAMICS OF BULGARIAN AND FOREIGN TRADEMARK ACTIVITY IN BULGARIA FOR THE PERIOD 2010-2023

  As one of the objects of industrial property of increasing importance in recent years, trademarks are a preferred tool for influencing consumer attitudes and increasing the recognition of companies. However, research in the field of the structure of trademark activity and the dynamics of its change under the influ-ence of various environmental ... As one of the objects of industrial property of increasing importance in recent years, trademarks are a preferred tool for influencing consumer attitudes and increasing the recognition of companies. However, research in the field of the structure of trademark activity and the dynamics of its change under the influ-ence of various environmental factors remains out of the focus of researchers in Bulgaria. The main purpose of this article is to present the state and dynam-ics of Bulgarian and foreign trademark activity in Bulgaria for the period 2010-2023. The Bulgarian trademark activity abroad is also measured. The study is based on information on the number of filed and registered trade-marks obtained from the database of the World Intellectual Property Organiza-tion (WIPO). As a result of the study, it was found that in the period 2010-2023 there was a decreasing foreign activity in Bulgaria, but the interest of Bulgarian applicants and trademark owners in the protection of trademark rights abroad is growing.

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  FROM BIG DATA TO INNOVATION: EXAMINING THE IMPACT OF DIGITALIZATION AND ARTIFICIAL INTELLIGENCE ON EDUCATION

  Technology plays a fundamental role in an increasingly digital and dynamic world. This article explores digital transformation and innovations in education, such as Big Data and Artificial Intelligence (AI), not only as the adoption of the latest technologies but also as opportunities to enhance, enrich, and transform education while accelerating ... Technology plays a fundamental role in an increasingly digital and dynamic world. This article explores digital transformation and innovations in education, such as Big Data and Artificial Intelligence (AI), not only as the adoption of the latest technologies but also as opportunities to enhance, enrich, and transform education while accelerating progress. The study highlights the role of Big Data in education and how it can be integrated with AI to develop adaptive learning systems, automate assessments and assignments, and implement virtual teachers and chatbots that support students throughout their learning journey. Many educational institutions have previously integrated digital technologies, but the COVID-19 pandemic has significantly accelerated the push for change. Over the past four years, institutions have been competing to implement the most advanced innovations.