Business Management

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  BULGARIAN TOURISM – BETWEEN CLASSICAL AND POPULAR GENRES

  The nature of developing tourism as a business depends largely on the objectives pursued and on the demand of the tourists it attracts as customers. To determine the nature of the modern tourist business in Bulgaria, this article focuses on the quality and characteristics of its realisation as an industry. The aim is to determine whether best ... The nature of developing tourism as a business depends largely on the objectives pursued and on the demand of the tourists it attracts as customers. To determine the nature of the modern tourist business in Bulgaria, this article focuses on the quality and characteristics of its realisation as an industry. The aim is to determine whether best examples or negative practice prevails in the tourism business in this country. The presented formulation implies a comparative analysis of tourism in Austria and Bulgaria, based on criteria that reveal its core characteristics from the perspective of market competition and the principles of sustainable development. Parallels are sought between the impact of economic reforms in Bulgaria in the period of transition and the present tourism business in the country.

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  SUPPLEMENTARY PENSION INSURANCE – INDIVIDUAL OR COLLECTIVE ALLOCATION OF THE PENSION FUND

  Three financial coverage systems are known and applied in the theory and practice of pension insurance: cost coverage, capital coverage and premium coverage. These systems show how operating pension costs will be allocated over time as well as among those insured. The common thing between them is that they are based on a large aggregate insurance ... Three financial coverage systems are known and applied in the theory and practice of pension insurance: cost coverage, capital coverage and premium coverage. These systems show how operating pension costs will be allocated over time as well as among those insured. The common thing between them is that they are based on a large aggregate insurance and on the principle of mutual assistance and solidarity between the participants. In the cost coverage system and the capital coverage system solidarity encompasses all age generations while in the premium coverage system the principle of mutual assistance is spread over a particular age generation. Some of the regulations in the Social Security Code make it impossible to apply the financial systems already mentioned in supplementary pension insurance. This strongly impedes actuary calculations and the effective allocation of the accrued pension funds. The results obtained from the numerical example calculated in this article clearly show that it is necessary to reconsider certain passages in the Social Security Code and consequently to proceed from an individual to a collective allocation of supplementary pension insurance funds.

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  AN ANALYSIS OF THE POSSIBILITIES FOR THE DEVELOPMENT OF INFORMATION SYSTEMS IN COMPANIES AND ORGANISATIONS

  The development of information systems requires a lot more than implementing a particular technology or finding an information solution. What are also necessary is a deep strategic approach and an analysis of the possibilities and objective difficulties. One important condition in this process is the fact that the development of an information ... The development of information systems requires a lot more than implementing a particular technology or finding an information solution. What are also necessary is a deep strategic approach and an analysis of the possibilities and objective difficulties. One important condition in this process is the fact that the development of an information system must comply with global standards and must allow flexible set-up and adaptation according to specific individual requirements. This is additionally complicated by the fact that, at the moment, the conditions for the function of companies in our country require the achievement of positive results, which is realised in the short term and with budget cuts which affect the information infrastructure.