Nikolay Katsarski

Sofia University "St. Kliment Ohridski" · Department of Finance and Accounting

Sustainability accounting is a way of accounting that considers the economic, social, and environmental impacts of an organization's activities. Key theoretical concepts and practices in sustainability accounting include triple bottom line accounting, environmental accounting, social accounting, integrated reporting, materiality, and assurance. Com...

Climate change in the era of 5.0 is becoming more significant. Society will need more power than before to keep enormous data information. Also, cooling of the servers and processors will become vital for data manipulation not only for society but also for business. The gathering and measurement of that information could be done by sustainability a...

Nowadays, developing business models is popular. Minimizing costs and maximizing revenue is the basis of every business. To achieve this, it is possible to use simulations of one or multiple variants for circular processes to reduce costs. Inevitably, every business plan needs detailed review and reflection. However, there are conceptual problems w...

Environmental pollution from production waste and disposal of household, electronic and other equipment is becoming more and more noticeable. This requires a rethinking of business processes in enterprises. Waste management is becoming a major problem of our society. Therefore, a targeted policy at the local and national levels is crucial. This req...

Economic development is the basis for the attractiveness of a country, region or region. Every society strives for a higher standard of living. Vidin district has always been used as a designation for unfavorable economic development, and Blagoevgrad district is defined as favorable for living. In order to confirm or reject this hypothesis, a soci...

The whole world is faced with the biggest economic and financial crises in the world since the Great Depression. Small and medium-sized enterprises are important for the Europe union. The figures show that more than 90% of the enterprises are small and medium-sized. The methodological aspect which is used in analyses includes the statistical an...

Higher education is important for economic growth especially for the rapid development of regions. Using different approaches in the education process develops skills that can be used in both science and practical moments. Compelling both of these methods of study is the key for regional growth for economically developing counties like Bulgaria....

National statistic is the most important tool for gathering information. It helps us to be analyzed on the national and local level. As a vital resource statistical information for water is the most important for predicting its supply and demand. Another aspect of water analysis is water using for both industrial and household purposes. Last but no...

One of the main commitments of Bulgaria to the population and business is to improve the water sector of the country in order to reach European standards. For this purpose, a financial analysis is applied, describing in detail the financial projections (operating revenues and costs, applicable tariffs for water supply and sewerage services), as wel...

The mapping and assessment of ecosystems and their services in Bulgaria during the last few years have led to the development of knowledge and data which can be used to make the next steps of the implementation of the EU biodiversity strategy towards the integration of ecosystem values into accounting and reporting systems at the national level. Wa...

Integrated processes in business occupy a significant place in daily activities. These business processes include activities to identify strategic approaches for the deployment of new production facilities. All this is relevant to the business model used. Each model is unique to each organizational structure and should answer the question-How does...

Regional development can be seen both as a product and as a process that is directly related to the state and European policy for regional development. As a product, regional development is based on the social, economic, environmental, demographic, institutional and managerial dimensions in the development of the regions in the country. While the p...

The development of innovations and technological processes in business, a number of changes in the demand for specialists in various fields have become necessary. This has raised a number of issues for the development and management of human resources in the short and long term. Solving them is the main task of the human resources manager. This nec...

The new global economic situation required improved business processes, on the one hand. On the other hand, more and more attention is paid to the non-financial factors that affect the enterprises as a whole. This highlights the need to rethink the business model used at every level in financial and non-financial enterprises. There is a growing nee...

One of the major problems in the world is the fight against environmental and water pollution, greenhouse gases, fine dust particles, the major producer, along with them, carries goods and passengers as the main responsible for all this. This requires the use of degradable materials, the deployment of energy-efficient machinery, the construction of...

One of the major problems in the world is the fight against environmental and water pollution, greenhouse gases, fine dust particles, the major producer, along with them, carries goods and passengers as the main responsible for all this. This requires the use of degradable materials, the deployment of energy-efficient machinery, the construction of...

Demographic security is an aspect of security, which is defined as a sustainable state of the nation, where natural reproduction and population growth is guaranteed and no violent change of self-awareness and national identity is allowed in any form. A broad understanding of security from the point of view of society is formulated as a state of soc...

Migration as a phenomenon is present in the whole history of mankind. It is an unexplained urge for people to change, which is expressed in the search for security, happiness and opportunity for development. At different times, migration plays an important role in the lives of individuals, countries and continents, and becomes an important factor i...