Purpose:This study aims to analyze academic research on Artificial Intelligence(AI)applications and tools in academic libraries,focusing on publications from the Scopus database between 2014 and 2024.Design/methodolog...Purpose:This study aims to analyze academic research on Artificial Intelligence(AI)applications and tools in academic libraries,focusing on publications from the Scopus database between 2014 and 2024.Design/methodology/approach:The study adheres to the PRISMA protocol,using VOSviewer,Bibliometrix,and Rstudio’s Biblioshiny function for bibliographic analysis and visualization.Findings:The study highlights how the potential of AI in academic libraries may be increased by changing user needs and technical advancements.It comprises four thematic clusters:foundational technologies(machine learning,natural language processing,and automation),emerging innovations(generative AI),user-centric applications(chatbots),and the importance of AI literacy.It also reveals research gaps in automation and strategic AI integration,providing recommendations for improving library services.Research limitations:The study is limited to articles published between 2014 and 2024 in the Scopus database,potentially excluding previous foundational work and research from other sources.Practical implications:The study offers policymakers and library practitioners insightful information on effectively utilizing AI tools.This may result in overlooking earlier foundational work and research from multiple sources.Originality/value:The study discovers the role of artificial intelligence(AI)in modernizing academic libraries,identifying research gaps,and providing strategic insights to improve technology and user experience.展开更多
Biotechnology and the rights on biotechnological products are present-day topics, but at the same time, topics with deep historical roots. Biotechnological achievements are not a novelty to Bulgaria. They have existed...Biotechnology and the rights on biotechnological products are present-day topics, but at the same time, topics with deep historical roots. Biotechnological achievements are not a novelty to Bulgaria. They have existed for thousands of years and are connected with the production of milk and milk products, rose oil, herbal raw materials, and etc.. Contemporary biotechnological achievements are marketed in the form of nutritional, medicinal, and chemical products or as environmental protection. Traditional knowledge and achievements of modern science put the legal protection of biotechnology and its products on the agenda. In the national context, such rights have been statutory regulated and studied by specialists in the field of intellectual property. The problematic issues have not been so adequately treated in the country in terms of accounting theory and practice. The rights on biotechnology and biotechnological products are not within the scope of accounting items and accounting assets respectively. This is the motivation for the author to study the rights on biotechnology products within the context of their recognition as intangible assets. The author tries to present the conceptual framework for their identification and recognition as accounting items, as well as to define some scientific application problems on the topic.展开更多
With increasing globalization and Bulgaria＇s accession into the European Union （EU）, the question how to improve the country＇s international competitiveness has become very important and urgent. The aim of the pap...With increasing globalization and Bulgaria＇s accession into the European Union （EU）, the question how to improve the country＇s international competitiveness has become very important and urgent. The aim of the paper is to present the results of a research on the past decade＇s competitiveness of Bulgarian export-oriented sectors, enjoying good positions in local and international markets and having a high development potential. The first part of the article presents a comprehensive review of the concept of competitiveness--its definitions, factors, and measurements at national, industry, and firm level. On the basis of the theoretical considerations, an empirical analysis on the current state of competitiveness of the selected export-oriented industries is performed. These include metallurgy, machine building, chemicals, clothing and textiles, furniture, wine production, tobacco, and food processing. The research answers the following questions： What are the major competitive advantages of Bulgarian export-oriented industries on the world market？ What are their disadvantages？ How did they change over the period 2002-2012, and what steps should be taken to meet the challenges？ The employed methods of analysis are both quantitative--calculating various production, trade, and price indices, and qualitative--carrying out a survey among top managers of firms operating in the selected industries across all the regions of the country. Results show that the country＇s competitiveness on international level has gradually improved but still remains at a comparatively low level as Bulgarian producers compete mostly on the price, invest very little in research and development （R＆D）, rely on low labor costs, and produce goods with low added value. The paper looks into the specific challenges to competitiveness faced by different sectors and the implications of addressing them. In conclusion, it puts forward some recommendations for boosting Bulgaria＇s international competitiveness which are aimed at key stakeholders： companies, central and local government, and institutions promoting cooperation.展开更多
The most recent trends in population dynamics have provoked a rigorous debate whether the private or the public pension insurance system should be predominant. The pay-as-you-go system is dominated by the state that g...The most recent trends in population dynamics have provoked a rigorous debate whether the private or the public pension insurance system should be predominant. The pay-as-you-go system is dominated by the state that guarantees its stability. Private pension insurance provides personal retirement accounts and proper ownership of the accumulated funds, but its sustainability during prolonged market crises and inadequate risk sharing are often questioned. In order to address this issue, this paper makes both an assessment and analysis of the arguments put forward in favor of the preservation of the pay-as-you-go system and a comparison of this system with some of the main characteristics of the private accounts system. This is the basis for seeking the objectively defined role of the pay-as-you-go system in the conditions of the market economy. A couple of conclusions that have been formulated might be of interest for the future improvement of the organization and management of pension insurance.展开更多
The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on tempora...The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on temporary differences relating to all assets except for goodwill. This paper aims at exploring the degree of consistency between the theoretical provisions of International Accounting Standards （IAS）/International Financial Reporting Standards （IFRS） and their actual application by the management of Italian and Bulgarian listed companies, as regards the accounting treatments of deferred income taxes relating to the item ＂goodwill＂. The findings suggest that there are some differences between the accounting methods used by the management of most Italian listed companies and the provisions of IAS/IFRS. It can be argued that the rules given by IAS/IFRS are sometimes contradictory, since they may cause doubts in interpretation. As a consequence, in the end of the paper, an amendment to the provisions, set forth in IAS/IFRS concerning the accounting treatment of deferred income taxes relating to the item ＂goodwill＂, is proposed.展开更多
The article deals with the topical issue of social media regulation.It is based on the libertarian theory of economic freedom because,in our understanding,it allows the elaboration of a future-oriented human rights ba...The article deals with the topical issue of social media regulation.It is based on the libertarian theory of economic freedom because,in our understanding,it allows the elaboration of a future-oriented human rights based-on regulatory approach.This approach is premised on both freedom of speech and the right to private initiative protection in contemporary media environment.In the analysis,the recently structured Facebook and Instagram Oversight Board for Content Decisions are also discussed.The article presents arguments for the establishment of an internal body(arbitration)that can practically resolve disputes among participants and between participants and any social media platform on a regular basis.Such a body can also support the effective application of the media codes of conduct without governmental involvement and may strengthen self-regulation of platforms.展开更多
The global economic turmoil from 2008 inflicted permanent damage to EU economies and its impact is still strong. To address the problems and cope with the crisis, governments were forced to conduct anti-cyclical polic...The global economic turmoil from 2008 inflicted permanent damage to EU economies and its impact is still strong. To address the problems and cope with the crisis, governments were forced to conduct anti-cyclical policies in different forms. In most countries, this resulted in a widening budget deficit and mounting government debt. Then, a raft of measures to deal with fiscal instability followed, which, however, restricted growth and had high economic and social costs. Bulgaria was among the EU Member States that turned fiscal discipline into a priority and was one of the few to manage, at least seemingly, to achieve satisfying results. The benefits that the country reaped are indisputable but the price it had to pay was too high. Many private sector companies faced insolvency, unemployment hit record highs, and important structural reforms were delayed.展开更多
The purpose of this report is to present the necessity of proceeding to new reforms in bank regulation and to increase the stability and risk sensitivity of the capital base under applying the Standardised Credit Risk...The purpose of this report is to present the necessity of proceeding to new reforms in bank regulation and to increase the stability and risk sensitivity of the capital base under applying the Standardised Credit Risk Assessment Approach (SCRA) in banks. The dynamics in the bank regulation and supervision of credit risk assessment approaches are explored. In the paper, a thorough theoretical-methodological and historical-logical analysis was made of the evolution of the development and chronology of the global regulatory frameworks for banks—Basel 1, Basel 2, and Basel 3. The contemporary projections and challenges for the banks’ management under the new regulatory and institutional changes are presented. The SCRA is a positive asset in bank capital regulation in contemporary banking. The revisions to the regulatory framework by Basel 3 are a long continuous process influenced by numerous economic, social, and political factors. The preparation of the Bulgarian banking system for a new reform of financial regulation is analyzed. The need for adoption of a new risk-based approach for capital assessment and the importance of transparency in bank financial reporting is proved.展开更多
文摘Purpose:This study aims to analyze academic research on Artificial Intelligence(AI)applications and tools in academic libraries,focusing on publications from the Scopus database between 2014 and 2024.Design/methodology/approach:The study adheres to the PRISMA protocol,using VOSviewer,Bibliometrix,and Rstudio’s Biblioshiny function for bibliographic analysis and visualization.Findings:The study highlights how the potential of AI in academic libraries may be increased by changing user needs and technical advancements.It comprises four thematic clusters:foundational technologies(machine learning,natural language processing,and automation),emerging innovations(generative AI),user-centric applications(chatbots),and the importance of AI literacy.It also reveals research gaps in automation and strategic AI integration,providing recommendations for improving library services.Research limitations:The study is limited to articles published between 2014 and 2024 in the Scopus database,potentially excluding previous foundational work and research from other sources.Practical implications:The study offers policymakers and library practitioners insightful information on effectively utilizing AI tools.This may result in overlooking earlier foundational work and research from multiple sources.Originality/value:The study discovers the role of artificial intelligence(AI)in modernizing academic libraries,identifying research gaps,and providing strategic insights to improve technology and user experience.
文摘Biotechnology and the rights on biotechnological products are present-day topics, but at the same time, topics with deep historical roots. Biotechnological achievements are not a novelty to Bulgaria. They have existed for thousands of years and are connected with the production of milk and milk products, rose oil, herbal raw materials, and etc.. Contemporary biotechnological achievements are marketed in the form of nutritional, medicinal, and chemical products or as environmental protection. Traditional knowledge and achievements of modern science put the legal protection of biotechnology and its products on the agenda. In the national context, such rights have been statutory regulated and studied by specialists in the field of intellectual property. The problematic issues have not been so adequately treated in the country in terms of accounting theory and practice. The rights on biotechnology and biotechnological products are not within the scope of accounting items and accounting assets respectively. This is the motivation for the author to study the rights on biotechnology products within the context of their recognition as intangible assets. The author tries to present the conceptual framework for their identification and recognition as accounting items, as well as to define some scientific application problems on the topic.
文摘With increasing globalization and Bulgaria＇s accession into the European Union （EU）, the question how to improve the country＇s international competitiveness has become very important and urgent. The aim of the paper is to present the results of a research on the past decade＇s competitiveness of Bulgarian export-oriented sectors, enjoying good positions in local and international markets and having a high development potential. The first part of the article presents a comprehensive review of the concept of competitiveness--its definitions, factors, and measurements at national, industry, and firm level. On the basis of the theoretical considerations, an empirical analysis on the current state of competitiveness of the selected export-oriented industries is performed. These include metallurgy, machine building, chemicals, clothing and textiles, furniture, wine production, tobacco, and food processing. The research answers the following questions： What are the major competitive advantages of Bulgarian export-oriented industries on the world market？ What are their disadvantages？ How did they change over the period 2002-2012, and what steps should be taken to meet the challenges？ The employed methods of analysis are both quantitative--calculating various production, trade, and price indices, and qualitative--carrying out a survey among top managers of firms operating in the selected industries across all the regions of the country. Results show that the country＇s competitiveness on international level has gradually improved but still remains at a comparatively low level as Bulgarian producers compete mostly on the price, invest very little in research and development （R＆D）, rely on low labor costs, and produce goods with low added value. The paper looks into the specific challenges to competitiveness faced by different sectors and the implications of addressing them. In conclusion, it puts forward some recommendations for boosting Bulgaria＇s international competitiveness which are aimed at key stakeholders： companies, central and local government, and institutions promoting cooperation.
文摘The most recent trends in population dynamics have provoked a rigorous debate whether the private or the public pension insurance system should be predominant. The pay-as-you-go system is dominated by the state that guarantees its stability. Private pension insurance provides personal retirement accounts and proper ownership of the accumulated funds, but its sustainability during prolonged market crises and inadequate risk sharing are often questioned. In order to address this issue, this paper makes both an assessment and analysis of the arguments put forward in favor of the preservation of the pay-as-you-go system and a comparison of this system with some of the main characteristics of the private accounts system. This is the basis for seeking the objectively defined role of the pay-as-you-go system in the conditions of the market economy. A couple of conclusions that have been formulated might be of interest for the future improvement of the organization and management of pension insurance.
文摘The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on temporary differences relating to all assets except for goodwill. This paper aims at exploring the degree of consistency between the theoretical provisions of International Accounting Standards （IAS）/International Financial Reporting Standards （IFRS） and their actual application by the management of Italian and Bulgarian listed companies, as regards the accounting treatments of deferred income taxes relating to the item ＂goodwill＂. The findings suggest that there are some differences between the accounting methods used by the management of most Italian listed companies and the provisions of IAS/IFRS. It can be argued that the rules given by IAS/IFRS are sometimes contradictory, since they may cause doubts in interpretation. As a consequence, in the end of the paper, an amendment to the provisions, set forth in IAS/IFRS concerning the accounting treatment of deferred income taxes relating to the item ＂goodwill＂, is proposed.
基金The article has been prepared as a result of the research and discussions carried out within the Compact,Horizon 2020,EU project(Compact:from research to policy through raising awareness of the state of the art on social media and convergenceProject Number 762128,call:H2020-ICT-2016-2017,topic:ICT-19-2017).The authors are much indebted to Rosemary Aud Franklin,AssocSr Librarian,University of Cincinnati,for providing valuable insights and polishing the text in the process of work.
文摘The article deals with the topical issue of social media regulation.It is based on the libertarian theory of economic freedom because,in our understanding,it allows the elaboration of a future-oriented human rights based-on regulatory approach.This approach is premised on both freedom of speech and the right to private initiative protection in contemporary media environment.In the analysis,the recently structured Facebook and Instagram Oversight Board for Content Decisions are also discussed.The article presents arguments for the establishment of an internal body(arbitration)that can practically resolve disputes among participants and between participants and any social media platform on a regular basis.Such a body can also support the effective application of the media codes of conduct without governmental involvement and may strengthen self-regulation of platforms.
文摘The global economic turmoil from 2008 inflicted permanent damage to EU economies and its impact is still strong. To address the problems and cope with the crisis, governments were forced to conduct anti-cyclical policies in different forms. In most countries, this resulted in a widening budget deficit and mounting government debt. Then, a raft of measures to deal with fiscal instability followed, which, however, restricted growth and had high economic and social costs. Bulgaria was among the EU Member States that turned fiscal discipline into a priority and was one of the few to manage, at least seemingly, to achieve satisfying results. The benefits that the country reaped are indisputable but the price it had to pay was too high. Many private sector companies faced insolvency, unemployment hit record highs, and important structural reforms were delayed.
文摘The purpose of this report is to present the necessity of proceeding to new reforms in bank regulation and to increase the stability and risk sensitivity of the capital base under applying the Standardised Credit Risk Assessment Approach (SCRA) in banks. The dynamics in the bank regulation and supervision of credit risk assessment approaches are explored. In the paper, a thorough theoretical-methodological and historical-logical analysis was made of the evolution of the development and chronology of the global regulatory frameworks for banks—Basel 1, Basel 2, and Basel 3. The contemporary projections and challenges for the banks’ management under the new regulatory and institutional changes are presented. The SCRA is a positive asset in bank capital regulation in contemporary banking. The revisions to the regulatory framework by Basel 3 are a long continuous process influenced by numerous economic, social, and political factors. The preparation of the Bulgarian banking system for a new reform of financial regulation is analyzed. The need for adoption of a new risk-based approach for capital assessment and the importance of transparency in bank financial reporting is proved.
