Economic Archive

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  An Analysis of Tourist Visits to Bulgaria in Terms of its Carrying Capacity

  The article consists of two parts: 1) Theoretical and methodological issues related to the carrying capacity of tourism destinations, and 2) Analysis of the tourist visits - tourist presence relationship in Bulgaria. The first part provides a detailed definition of the term "carrying ca-pacity of a tourism destination" and presents its main ... The article consists of two parts: 1) Theoretical and methodological issues related to the carrying capacity of tourism destinations, and 2) Analysis of the tourist visits - tourist presence relationship in Bulgaria. The first part provides a detailed definition of the term "carrying ca-pacity of a tourism destination" and presents its main dimensions in a systematic way. It defines the essential characteristics of the basic parameters and provides examples. The results obtained in theoretical and methodological plan are good theoretical basis for further studies on the carrying capacity of tourism destination. The second presents an analysis of tourist visits to Bulgaria in the period 2009 – 2014 in four aspects: length of stay; the characteristics of the tourists/residents; the geographic concentration of visitors; the degree of seasonality. Tourist visits are evaluated in these four aspects in terms of the carrying capacity concept.

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  Aims, requirements and standards for reporting the sustainable development of businesses

  Businesses are not strangers to the idea of sustainable develop¬ment and systematically adhere to the principles of sustainable management. This invariably includes compliance with the requirements and standards for sustainability reports to be disclosed to shareholders and other stakeholders. This article defines the term "sustainable management" ... Businesses are not strangers to the idea of sustainable develop¬ment and systematically adhere to the principles of sustainable management. This invariably includes compliance with the requirements and standards for sustainability reports to be disclosed to shareholders and other stakeholders. This article defines the term "sustainable management" and discusses the requirements and standards for reporting of its implementation and results.

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  Intangible Assets and Financial Disclosure Quality

  The topicality of this article is related to the current development of the economy, which is increasingly dominated by knowledge and innovation. The article aims to reveal some aspects that are crucial for the quality of the financial reporting of intangible assets, the adherence to which would greatly facilitate the communication between ... The topicality of this article is related to the current development of the economy, which is increasingly dominated by knowledge and innovation. The article aims to reveal some aspects that are crucial for the quality of the financial reporting of intangible assets, the adherence to which would greatly facilitate the communication between participants in international markets. The intangible assets reported in the financial statements of software companies are subject to this research. The research hypothesis is that the utility of information about inter-nally created intangible assets would increase if it were included in the finan-cial statements of software companies.