UNWE Yearbook
type: channel
description: The Yearbook of UNWE is a reviewed scientific publication of the University of National and World Economy, Sofia. It is a collection in English and includes results from scientific research presented in the form of studies, articles, conference reports, scientific announcements, etc. The Yearbook of UNWE publishes only original research works that have not been published before and have not been simultaneously submitted for publication anywhere else. Manuscripts are written and submitted in accordance with the requirements of the editorial board. The review of the studies and articles is done in compliance with the assessment standards of the double blind review system. Scientific profile The Yearbook of UNWE publishes results from scientific studies in the fields of economics, administration, management, law and political studies as well as in areas related to them.
publisher: UNWE, Sofia
language: en
publication name: UNWE Yearbook
issn: 1312-5486
items: Combating Nuclear Terrorism Threats Through Development of Evolving Nuclear Security Regime
items: From Models of Capitalism to Models of Regulation: Comparing the United States and China in Regulating Artificial Intelligence
items: Choosing Collaboration as a Form of Mechanism in the Application of Game Theory
items: Nuclear Security Challenges and Detection Architecture Developments in Northeast Africa: A Comprehensive Analysis
items: EU Strategic Approaches to Combating Corruption
items: Quality Assurance Methods of Software Applications and Online Services in Institutions of Higher Education
items: Development of Soft Competencies Through Self-Assessment: A Model for Professional Realization of Students
items: Stewardship Concept and G20/OECD Principles of Corporate Governance 2023
items: Food in a Polycrisis: Can Tourism Help for a Sustainability Transition?
items: Enhancing Disaster Resilience in Cultural Tourism: A Comparative Analysis of Relief and Recovery Policies for Arts, Heritage, and Intangible Culture in the United States and Italy
items: Progress of Renewable Energy Use in EU Countries – Statistical Analysis of Trends and Factors
items: Analysis and Evaluation of the Quality of the Services Provided by BSR „Passengers“ LTD
items: A Model for Using ChatGPT in Attracting and Selecting Human Resources
items: The Relationship Between Organizational Trust and Organizational Silence: A Literature Review
items: Tourism Resilience Through Social Entrepreneurship and Collaborative Processes
items: The Impact of Consumer Loan Volume on Gross Fixed Capital Formation in Bulgaria: A Vector Error Correction Model (VECM) Approach
items: The Global Framework for the Regulation of Artificial Intelligence
items: Connecting the Dots: Renewable Energy and Nuclear Energy – Mutually Supportive or Mutually Exclusive – A Critical Review
items: Internal Audit in Countering Fraud – Trends and Perspectives
items: https://ojs.e-dnrs.org/ybunwe/article/view/1494
items: Relevant and Quasi-Relevant Management Accounting Information
items: The End of the Energy War in Europe
items: Potentialities of Using Travelogues as a Resource in The ESP Classroom
items: Foreign Language Teaching from the Point of View of Language Contact
items: The Distributed Ledger Technology for the Art Market
items: Sustainability, Distributive Justice, and Law: A Philosophical Inquiry into the Compatibility of Environmental and Social Goals
items: Accounting Education in France
items: Anti-Mafia Code and 231 Models: An Opportunity for Improvement (?)
items: Is Bulgaria Ready to Join the Euro Area – Income Convergence or Similarity of Shocks Criteria?
items: Sustainable Growth and Fair Competition: The Dark Side of the Digital Revolution

Combating Nuclear Terrorism Threats Through Development of Evolving Nuclear Security Regime
type: item
description: Nuclear terrorism refers to the unauthorized use or attempted use of nuclear explosive devices (e.g., Improvised Nuclear Devices (IND’s), and radioactive ones (e.g., Radiation Dispersal Devices (RDD’s) or Radiation Emitting Devices (RED’s)), as well as attacks/attempted attacks on nuclear/radiation facilities. The main objective is to review some major challenges encountered by having an evolving nuclear security regime, with the main focus being on nuclear terrorism. The paper seeks to suggest recommendations that can be used in reducing the threat of nuclear terrorism and maintaining an effective nuclear security regime which can be used in combating nuclear terrorism. The research was conducted through a literature review of international instruments such as IAEA publications (e.g. IAEA NSS No. 6) on maintaining a sustainable nuclear security regime and an analysis of the indicators that could play a key role in maintaining these. The survey was also conducted on both radiation workers and the public.
subject: Articles
  topic: section
subject: illicit trafficking, nuclear security regime, combating nuclear terrorism
  topic: keywords
creator: Tumelo Baraedi
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 143
ending page: 159
doi: 10.37075/YB.2024.2.09

From Models of Capitalism to Models of Regulation: Comparing the United States and China in Regulating Artificial Intelligence
type: item
description: This publication compares the regulatory approaches to artificial intelligence (AI) in the national institutional context of the United States and China. Through comparative normative analysis it is demonstrated that China has been ahead to adopt more binding AI regulations than the U.S., which relies on a less centralized and more market governed and ethical approach. This observation corresponds to the two different capitalist economic models – ‘liberal’ in the United States and ‘state-permeated’ in China, according to the Varieties of Capitalism (VoC) comparative literature. The risk of AI overdevelopment has brought the two global economies closer to attempting to adopt risk-averse domestic regulations and seeking global partnerships for regulating AI global diffusion. Future competition between the two technologically most savvy nations is expected in promoting their own standardized values and practices and in inspiring further academic research.
subject: Articles
  topic: section
subject: regulation, artificial intelligence, capitalist models
  topic: keywords
creator: Danko Tonev
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 161
ending page: 174
doi: 10.37075/YB.2024.2.10

Choosing Collaboration as a Form of Mechanism in the Application of Game Theory
type: item
description: The current paper presents a combination between causality as a form of methodological instrument and its practical application to four pure types of games according to the classification of Roger Caillois. A contribution of the paper is the comparison with the four types of Bartle’s players as well as the representation of games as serious games with rules whose main purpose is to teach and train. Another contribution is the focus on the feedback mechanism in games as a form of an evaluation mechanism, stimulating students’ motivation, especially in rational games, typical of the business environment.
subject: Articles
  topic: section
subject: serious games, causality, feedback
  topic: keywords
creator: Hristina Dobreva
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 71
ending page: 82
doi: 10.37075/YB.2024.2.05

Nuclear Security Challenges and Detection Architecture Developments in Northeast Africa: A Comprehensive Analysis
type: item
description: Preventing terrorist organizations from getting and using nuclear weapons is a critical global challenge. Among the issues facing nuclear security in northeast Africa are illicit trafficking, political instability, the lack of regulatory frameworks, and limited technical capabilities. Countries like Egypt, Sudan and Ethiopia, are increasingly aware of these threats and are actively working to develop their nuclear security and detection architectures and address them. Effective nuclear threats mitigation relies on identifying and intercepting illicit nuclear material movements before they can be used for malicious purposes. This paper examines nuclear security challenges and threats and Nuclear Developments in Northeast Africa in focusing on regulatory frameworks, technological advancements, and regional and international cooperation and conventions related to nuclear security. It underscores the importance of a robust detection architecture, highlights the need for continuous improvement in regulatory measures, and calls for stronger international collaboration. Recommendations for future enhancements are also provided.
subject: Articles
  topic: section
subject: international cooperation, convention, nuclear security, northeast africa, detection architecture, regulatory frameworks, illicit trafficking
  topic: keywords
creator: Bokhari Ahmed Moneir
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 119
ending page: 141
doi: 10.37075/YB.2024.2.08

EU Strategic Approaches to Combating Corruption
type: item
description: Corruption remains a persistent challenge within the European Union, eroding institutional trust, economic stability, and the rule of law. In response, a comprehensive framework of strategic documents, policies, and instruments has been developed to foster transparency, accountability, and integrity across member states. This paper provides an in-depth analysis of the Union’s anti-corruption strategy, focusing on key documents, governance reforms, and legal tools that enhance enforcement mechanisms. Furthermore, the study explores disparities in national anti-corruption measures across various countries, evaluating their alignment with common standards and identifying ongoing challenges. Special attention is given to the roles of key institutions in combating cross-border corruption. The paper concludes that achieving a corruption-free Europe will require sustained collaboration among institutions, member states, and civil society, emphasizing the importance of consistent monitoring and implementation of anti-corruption frameworks.
subject: Articles
  topic: section
subject: european union, corruption, transparency, governance, anti-corruption strategy, enforcement mechanisms, legal frameworks
  topic: keywords
creator: Georgi Tasev
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 93
ending page: 118
doi: 10.37075/YB.2024.2.07

Quality Assurance Methods of Software Applications and Online Services in Institutions of Higher Education
type: item
description: The report examines methods for ensuring the quality of software applications and online services in higher education institutions (HEIs). It highlights key challenges related to security, system complexity, and user diversity. Testing approaches such as performance, compatibility, security, and usability testing are analysed. It emphasizes automation, integration with DevOps processes, and the use of standardized tools. The report offers solutions for reducing vulnerabilities and ensuring software reliability and functionality. The main conclusion is that continuous testing and integrated security are critical for data protection and the smooth operation of university systems.
subject: Articles
  topic: section
subject: security, quality assurance, software applications, online services, testing methods, institutions of higher education, cyber threats, integration with devops
  topic: keywords
creator: Elitsa Pavlova
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 83
ending page: 92
doi: 10.37075/YB.2024.2.06

Development of Soft Competencies Through Self-Assessment: A Model for Professional Realization of Students
type: item
description: In the context of the transforming requirements for the modern professional environment and the developing paradigms of higher education, the development of soft competencies acquires the status of a critical factor for successful professional realization. The present study aims to construct and validate a self-assessment model aimed at identifying and improving key skills such as communication, adaptability, time management and problem solving. Self-assessment is conceptualized as a tool for purposeful critical reflection that supports the building of competencies relevant to the successful integration of young professionals in the competitive work environment.The methodological framework covers a multidimensional approach based on anonymous questionnaire surveys with 53 employers and 200 students of UNSS conducted in 2024, as well as additional qualitative methods including focus groups and in-depth interviews with teachers and employers. The analyst shows that the systematic use of self-assessment tools leads to a significant improvement in soft competencies, strengthens students' confidence in the professional environment and facilitates the synthesis of theoretical knowledge with practical skills.The results highlight self-esteem as a strategic mechanism for improving the personal and social competencies necessary for successful career realization. The inclusion of adapted self-assessment models in academic programs can play a fundamental role in the preparation of highly qualified professionals capable of responding to the complexity and dynamics of the global labor market.
subject: Articles
  topic: section
subject: professional realization, labor market, soft competences, self-assessment, self-assessment tools
  topic: keywords
creator: Nikola Tanakov
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 57
ending page: 69
doi: 10.37075/YB.2024.2.04

Stewardship Concept and G20/OECD Principles of Corporate Governance 2023
type: item
description: The paper examines the specific topic within corporate governance and capital markets-stewardship principle and stewardship concept. With regard to contemporary G20/OECD Principles of Corporate Governance (2023) the role of the steward and stewardship code are discussed from a theoretical point of view and the perspective of the practice. Observation of the Principles (2023) is followed by a comparative analysis of agency theory and stewardship theory. Implementation of the stewardship codes all over the world is analyzed. Latest developments with regard to the stewardship principles and stewardship codes in the EU are discussed.
subject: Articles
  topic: section
subject: corporate governance, sustainability, agency theory, stewardship concept, codes
  topic: keywords
creator: Bistra Boeva
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 23
ending page: 42
doi: 10.37075/YB.2024.2.02

Food in a Polycrisis: Can Tourism Help for a Sustainability Transition?
type: item
description: The paper highlights the challenges of the current global polycrisis as they relate to food, including decreasing life expectancies, climate change, biodiversity loss and geopolitical tensions. It then explains the dietary transition that has occurred globally and in Bulgaria with increased intake of animal-based foods, such as meat and dairy, emphasising the links with obesity and non-communicable diseases. Better dietary choices based on plant-based sources can help alleviate the pressures on the natural environment, improve human health and contribute towards finding solutions for the polycrisis. People in wealthier countries need to be able to make decisions conscientiously to reduce the presence of animal-sourced foods in their diets. Tourism experiences in the new category of wellness tourism can expose people to attractive plant-based dishes and act as an intervention and nudging tool for encouraging a sustainability transition in food.
subject: Articles
  topic: section
subject: tourism, sustainability, wellness tourism, food, polycrisis, nudging, plant-based, vegetarian
  topic: keywords
creator: Dora Marinova
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 43
ending page: 55
doi: 10.37075/YB.2024.2.03

Enhancing Disaster Resilience in Cultural Tourism: A Comparative Analysis of Relief and Recovery Policies for Arts, Heritage, and Intangible Culture in the United States and Italy
type: item
description: Disaster management policy in the US and Italy has historically focused on the relief and recovery of tangible cultural assets vital to cultural tourism, including cultural heritage sites and museums. However, the COVID-19 pandemic revealed how disaster policies can protect intangible cultural assets, including the performing arts and creative workers. This study conducts a comparative analysis of cultural disaster relief and recovery policies in the USA and Italy, specifically focusing on the 2017 earthquake in Central Italy, the 2021/2022 tornado and flooding events in Kentucky, USA, and the global COVID-19 pandemic. The research aims to identify the complexities and opportunities in governmental disaster policy related to intangible culture and how this particular area of cultural tourism can be integrated into broader disaster management frameworks toward greater resiliency. Through a review of governmental policy documents and primary as well as open-source data, the analysis reveals that pre-determined national governmental units dedicated to emergency response and recovery are critical for effective disaster management in cultural heritage, yet often lack the specialized knowledge and, to some extent, the resources, to fulfill long-term recovery, particularly with intangible cultural assets. Insights gained from this study contribute to developing recommendations for enhancing more inclusive disaster policy language that recognizes intangible cultural heritage and its role in sustainable cultural tourism in disaster risk reduction (DRR) strategies.
subject: Articles
  topic: section
subject: resilience, disaster policy, cultural tourism, cultural heritage, intangible heritage
  topic: keywords
creator: L. Hamilton
creator: S. Splendiani
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 7
ending page: 22
doi: 10.37075/YB.2024.2.01

Progress of Renewable Energy Use in EU Countries – Statistical Analysis of Trends and Factors
type: item
description: The use of renewable energy sources is an important aspect of economic development throughout the world, including Europe, as it provides clean energy and contributes significantly to environmental transformation. Three clusters of EU countries are identified concerning their progress of the share of renewable energy (SRE) use in gross energy consumption for 2004-2022 applying cluster analysis based on the SRE trends in the period. Effects of important factors for expanding SRE are analyzed by developing a set of econometric models of renewable energy use in main sectors of energy balance – electricity, transport and cooling & heating.
subject: Articles
  topic: section
subject: cluster analysis, trends, sustainability, share of renewable energy (sre), econometric models, eu members
  topic: keywords
creator: Sonia Chipeva
creator: Ventsislava Stoyanova
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 63
ending page: 80
doi: 10.37075/YB.2024.1.04

Analysis and Evaluation of the Quality of the Services Provided by BSR „Passengers“ LTD
type: item
description: Railway transport allows people to enjoy the freedom to travel, while simultaneously creating economic growth and jobs. Its technological development is of key importance for any modern society, as it helps the achievement of social and regional cohesion. At the same time, it needs to be sustainable, considering the increased amount of resources that goes into carrying out freights and ecological restrictions. The supply of high-quality transport services in synergy with modern infrastructure is vital for highlighting the economic strengths of each individual region in the country, as well as facilitating economic and social cohesion. Effective transport services influence the competitiveness of commerce, accessibility and prices. The quality of the services provided by BSR has a strong reflection on production processes and the selection of trading partners. The purpose of the study is to analyze the primary indicators that influence the quality of the transport services that BSR provides. The factors that determine the behavior of transport service consumers when they choose their mode of transportation have been analyzed. The quality of freights carried out by the national railway carrier has been evaluated. At the end of the study the achieved results are outlined and specific recommendations pertaining to the development of railway transport in Bulgaria are made.
subject: Articles
  topic: section
subject: effectiveness, railway transport, sustainable development, railway infrastructure, quality of transport services, comfort
  topic: keywords
creator: Borislav Arnaudov
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 43
ending page: 61
doi: 10.37075/YB.2024.1.03

A Model for Using ChatGPT in Attracting and Selecting Human Resources
type: item
description: Technologies are critical to professional success, regardless of our attitude toward them. Digital agility is becoming a leading competency of HR professionals. Expertise in conducting interviews in Microsoft Teams and/or organizing online team meetings is no longer enough. One of the study's main results is that the use of ChatGPT increases the efficiency of the attraction and selection process. The conducted experiment proves that ChatGPT is useful only when the one who uses it has fundamental knowledge of the issues sought in ChatGPT.
subject: Articles
  topic: section
subject: risk, artificial intelligence, chatgpt, attracting and selecting
  topic: keywords
creator: Miroslava Peicheva
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 81
ending page: 92
doi: 10.37075/YB.2024.1.05

The Relationship Between Organizational Trust and Organizational Silence: A Literature Review
type: item
description: This study examines the relationship between trust in colleagues, supervisors, and management, and the dimensions of organizational silence, such as defensive and deafening silence, across different sectors and regions. By analyzing data from previous studies in education, industry, and services in countries like Indonesia, South Korea, Turkey, and Afghanistan, the study provides insights into how trust affects organizational silence. Using secondary data analysis, statistical methods were employed to explore these relationships. The findings show significant disparities based on sector and geographic location. For example, a strong inverse relationship was found between trust in colleagues and defensive silence in Indonesia's education sector, while no significant impact was observed in South Korea's service sector. Trust in supervisors also had a notable effect on organizational silence, with variations depending on the sector. The study highlights the role of cultural and managerial differences and offers recommendations to enhance trust and reduce organizational silence.
subject: Articles
  topic: section
subject: organizational trust, trust in colleagues, trust in supervisor, trust in management, organizational silence
  topic: keywords
creator: M. L. Slimane Tichtich
creator: A. Khaiat
creator: Kh. Bouchareb Bouloudani
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 23
ending page: 42
doi: 10.37075/YB.2024.1.02

Tourism Resilience Through Social Entrepreneurship and Collaborative Processes
type: item
description: The tourism industry, characterized by its complexity and interconnectedness, faces significant challenges such as economic downturns, natural disasters, and global pandemics, all of which underscore its vulnerability. Traditional risk management strategies have proven inadequate in addressing these multifaceted issues. This study explores the role of social entrepreneurship in enhancing tourism resilience through innovative and collaborative approaches. By fostering partnerships among local communities, stakeholders, and social entrepreneurs, social entrepreneurship drives sustainable development and creates resilient tourism destinations. Employing the two very diverse cases presented, this paper highlights the importance of adaptive strategies, collaborative networks, and social innovation in building a more sustainable and resilient tourism industry.
subject: Articles
  topic: section
subject: tourism, social entrepreneurship, resilience, collaborative processes
  topic: keywords
creator: Liliya Terzieva
creator: Sarah Schmitz
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 117
ending page: 127
doi: 10.37075/YB.2024.1.08

The Impact of Consumer Loan Volume on Gross Fixed Capital Formation in Bulgaria: A Vector Error Correction Model (VECM) Approach
type: item
description: The goal of this article is to study the impact of consumer loans volume and effective interest rate of consumer loans on gross fixed capital formation in Bulgaria. The survey is realized on the grounds of quarterly data during the period 2009-2023. The econometric methodology through which the data are processed includes: Stationarity Test; Vector Autoregressive (VAR) Model; Selection of the maximal lag; Cointegration Test; Vector Error Correction Model (VECM); Granger causality test. It is established: in long-term period 1% increase in consumer loans increase the volume of gross fixed capital formation with 0.94%; the coefficient value of ECTt-1 is 0.765, which means that approximately 77% of the discrepancy between long-term and short-term gross fixed capital formation is adjusted for a quarter; in short term there is bilateral causality between consumer loans and gross fixed capital formation and unidirectional causality from effective interest rate of consumer loans to gross fixed capital formation.
subject: Articles
  topic: section
subject: gross fixed capital formation, effective interest rate, consumer loans, vector error correction model (vecm), granger causality test
  topic: keywords
creator: Konstantin Kolev
creator: Maya Tsoklinova
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 103
ending page: 116
doi: 10.37075/YB.2024.1.07

The Global Framework for the Regulation of Artificial Intelligence
type: item
description: The need for regulatory governance of matters related to artificial intelligence is driven by the rapid pace of technological changes resulting from its application across various sectors of the economy and society. The potential risks and challenges provide grounds for numerous international organizations and technologically advanced countries to prioritize the establishment of adequate regulatory solutions and the implementation of effective approaches to address the complex theoretical and legal issues pertaining to artificial intelligence. Within the regulatory framework structure related to the regulation of artificial intelligence, two levels can be clearly distinguished.The first level is global and pertains to various initiatives and documents that play a crucial role in the regulatory governance of artificial intelligence, adopted by international organizations. The second level of artificial intelligence regulation pertains to national jurisdictions, particularly of technologically and industrially advanced countries.The article examines the main decisions and documents that define the content of the global framework for regulating artificial intelligence, including various initiatives and documents adopted by international organizations such as the United Nations (UN), UNESCO, the Organization for Economic Co-operation and Development (OECD), the G7 countries, the International Organization of Securities Commissions (IOSCO), and others.The analysis of these decisions shows that they predominantly contain norms of a declarative and recommendatory nature. However, they play an important role by setting global goals, ethical standards, organizational approaches, and applicable tools necessary for building regulatory frameworks within national jurisdictions.
subject: Articles
  topic: section
subject: regulation, artificial intelligence, risks, international organizations
  topic: keywords
creator: Emil Asenov
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 7
ending page: 21
doi: 10.37075/YB.2024.1.01

Connecting the Dots: Renewable Energy and Nuclear Energy – Mutually Supportive or Mutually Exclusive – A Critical Review
type: item
description: Nuclear energy and renewable energy are two prominent sources of power that have been under scrutiny for their environmental impact and sustainability. Nuclear energy, derived from splitting atoms to generate heat, produces large amounts of energy with minimal greenhouse gas emissions. However, it poses risks such as radioactive waste and potential accidents. On the other hand, renewable energy sources like solar, wind, and hydropower are clean, sustainable, and abundant. They have a lower environmental impact and are increasingly cost-effective. By comparing the benefits of both nuclear and renewable energy, it is evident that the right energy mix is a more viable and sustainable option for the future.
subject: Articles
  topic: section
subject: sustainable development, energy, renewable, nuclear, cost-effective
  topic: keywords
creator: Neda Muzho
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 129
ending page: 140
doi: 10.37075/YB.2024.1.09

Internal Audit in Countering Fraud – Trends and Perspectives
type: item
description: Many companies have fallen victim to fraud despite having an internal audit function. This paper studies and presents the role of internal audit in countering fraud in theoretical and practical terms. Based on studies of reputable organizations and authors, major trends in the current role of internal audit are highlighted. Opportunities are suggested and perspectives for internal audit are outlined to improve its effectiveness. The use of modern technologies, the application of complex approaches, achieving adequate competence, integrativeness and proactivity in anti-fraud processes are some of the opportunities that would increase the effectiveness and usefulness of internal audit
subject: Articles
  topic: section
subject: fraud, digitalization, internal audit, frameworks
  topic: keywords
creator: Valeria Dineva
rights: Copyright (c) 2024 Yearbook of the UNWE
date: 2024-12-19
publication date: 2024-12-19
starting page: 93
ending page: 102
doi: 10.37075/YB.2024.1.06

https://ojs.e-dnrs.org/ybunwe/article/view/1494
type: item
title: Motivational Asymmetry in the Prospective and Retrospective Mode of Value: Going from the Third Person Logic of the Non-Involved External Observer to the First-Person Ego-Logic of the Motivated Actor Himself
description: The paper compares two models of motivational asymmetry, one developed by Rijsman in his earlier work on social comparison (1970, 1974), and one developed by Kahneman and Tversky in their later work on prospect theory (1979). Although both models agree on motivational asymmetry, in the sense of “losses looming larger than gains”, they differ greatly in terms of the motivational value they assign to equality and to extreme outcomes, and differ also in terms of the temporal modality in which they are formulated. To better understand these differences, the first model was carefully reviewed in terms of its analytic construction and it’s application to behavioural economics, and contrasted with the second model, in which there was basically no conceptual analysis of motivational value, but intuitive transformation of the functional relation between outcomes and value on the normative balance itself. It was concluded that when we incorporate Self-involvement of the actor in our concept of prospective outcomes, as is automatically the case in the retrospective mode of value, we actually obtain the same type of motivational asymmetry as obtained for Self-involving outcomes in the past, as proposed in the first model. This was further elaborated in terms of the difference between the illusion of third-person logic (typical for models in normative economics), versus the first-person Ego-logic which is necessary to describe the actual decision making of the so called “motivated” actors themselves.
subject: Articles
  topic: section
subject: equality, motivational asymmetry, prospective versus retrospective, comparative preference, self-involvement, decision-making, behavioural economics
  topic: keywords
creator: John B. Rijsman
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 7
ending page: 35
doi: 10.37075/YB.2023.2.01

Relevant and Quasi-Relevant Management Accounting Information
type: item
description: This paper examines two criteria for relevance of management accounting information: the decision and the decision process. The study aims to show whether the information that is relevant to both the decision and the process of decision making (process-relevant) can lead to predictably different decisions compared to the information that is relevant to the decision but irrelevant to the decision process (process-quasi-relevant). Based on Drury (2018, p. 285) a field experiment was designed to test the hypothesis employing 352 students and PhD students. The results generally support the view that process relevance seems to be a superior to decision relevance as a qualitative characteristic of useful management accounting information. Fully rational agents would derive the same meaning, and thus the same utility, from both process-relevant information and process-quasi relevant information. Boundedly rational agents, however, as confirmed by the field experiment, derive different utility from the process-relevant information and the process-quasi-relevant information. If management accounting aims to partner managers in decision making, the focus of generating and communicating the information should be on the core driver of the better decisions, and this intuition suggests that the decision process should be a pivot for the management accounting information.
subject: Articles
  topic: section
subject: management accounting, behavioral accounting research (bar), cognitive biases, uncertainty, qualitative characteristics of useful accounting information
  topic: keywords
creator: Michael Musov
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 75
ending page: 93
doi: 10.37075/YB.2023.2.04

The End of the Energy War in Europe
type: item
description: The article traces the development of the confrontation and economic war between European countries and Russia in the energy sector following the start of Russian aggression in Ukraine. The main actions taken by Russia are outlined, which created an energy deficit in the energy markets and posed a significant risk to the energy security of European countries. The specific steps taken to stabilize the energy supply system and counter Russian policies are mentioned. Important instruments in energy policy are presented, including the “REPowerEU” plan and the decisions of the “Price Cap Coalition”. The effects of imposed sanctions on the Russian financial and economic system are analyzed, highlighting the low capacity of the Russian economy to compensate for the created deficits and limited opportunities for organizing alternative energy supplies. In conclusion, the main mistakes in Russia's energy strategy and energy policy are defined, leading to Russia's sustainable exclusion from the energy markets of Europe.
subject: Articles
  topic: section
subject: european union, russia, energy supplies, energy policy, sanctions, effect from sanctions, repowereu, price cap coalition
  topic: keywords
creator: Emil Asenov
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 37
ending page: 56
doi: 10.37075/YB.2023.2.02

Potentialities of Using Travelogues as a Resource in The ESP Classroom
type: item
description: The article proposes the incorporation of travel writing as a linguistic resource in teaching English for specific purposes (ESP). Introducing generic variety into a language lesson is supported by the principles of communicative language teaching. Travel writing is also proven to be both a vehicle of relevant content and a powerful stimulus for students´ involvement in the lesson. Taking social constructivism as its second vector, the article discusses travel writing as a mediatized resource for making sense of the world. Recent publications of travel experiences in Bulgaria are read through the lens of critical discourse analysis seeking to identify travellers´ levels of engagement with the Bulgarian heritage. Focus on the construction of Bulgarian heritage could stimulate critical thinking by alerting students to the fact that communication is never innocent of ideology and travelogues are often instrumental in popular geopolitics.
subject: Articles
  topic: section
subject: communication, language, heritage, discourse analysis, travel writing
  topic: keywords
creator: Maya Boycheva
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 145
ending page: 154
doi: 10.37075/YB.2023.2.10

Foreign Language Teaching from the Point of View of Language Contact
type: item
description: When it comes to foreign language teaching, what is inevitable, apart from the plethora of methods, is language contact. In my opinion, awareness of language contact on the part of the teacher is without doubt necessary irrespective of learners’ level and needs. This modest paper adduces examples as a result of language contact on different linguistic levels, offers reasons as to why such examples have occurred and aims at proposing how such examples could be used by teachers to increase the effectiveness of foreign language teaching.
subject: Articles
  topic: section
subject: teaching, language contact, linguistic levels
  topic: keywords
creator: Georgi Dimitrov
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 137
ending page: 143
doi: 10.37075/YB.2023.2.09

The Distributed Ledger Technology for the Art Market
type: item
description: The art market seems exclusive to a limited circle of collectors due to information imbalances regarding artworks and their value. Often, one must turn to experts and auction houses to finalize a deal. In addition to artistic advice, legal consultations are also necessary, often due to third-party claims on the ownership of the artwork or cases of fraud. This article aims to explore the potential advantages of utilizing distributed ledger technology in the art market to verify and record transactions involving whole or parts of artworks, making them traceable and perhaps more easily purchasable.
subject: Articles
  topic: section
subject: blockchain, right of ownership, contractual law, commercial law, digital regulation, nfts, registration system, art market
  topic: keywords
creator: Camilla Scarpellino
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 127
ending page: 136
doi: 10.37075/YB.2023.2.08

Sustainability, Distributive Justice, and Law: A Philosophical Inquiry into the Compatibility of Environmental and Social Goals
type: item
description: This essay aims at addressing the legal philosophy’s uptake on whether environmental sustainability can be integrated with distributive justice. After an analysis of the European legal framework, where the notion of sustainable development has been built, concepts such as the veil of ignorance, the capability approach, and human flourishing will be examined, arguing that sustainability and distributive justice are necessarily linked, as mutually reinforcing goals to human development. However, a transformational change is still necessary in the way we think about sustainability, to work towards a direction that should be holistic and inclusive of the needs of both people and the planet.
subject: Articles
  topic: section
subject: environment, sustainability, capabilities, european law, distributive justice
  topic: keywords
creator: Alessandro Avagliano
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 117
ending page: 126
doi: 10.37075/YB.2023.2.07

Accounting Education in France
type: item
description: This paper presents a retrospective analysis of the development of accounting education in France. The study encompasses the regulatory framework applied in the higher education institutions where education in accounting is available. Both specialized higher schools and universities of broad education profile come within the survey. The main method employed is the method of description and analysis of the contents of publicly announced academic documentation available on the websites of these higher education institutions. The results are uniformity of Bachelor’s degree programmes to a considerable extent and classification of Master’s degree programmes according to the future professional realization of students. The tendencies towards lack of foreign students and reduced interest to programmes in French are highlighted as major areas of concern.
subject: Articles
  topic: section
subject: bachelor, accounting education, master's degree, france, universite de picardie jules verne
  topic: keywords
creator: Roumiana Pozharevska
creator: Daniela Feschiyan
creator: Snejana Bacheva
creator: Kameliya Savova
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 57
ending page: 73
doi: 10.37075/YB.2023.2.03

Anti-Mafia Code and 231 Models: An Opportunity for Improvement (?)
type: item
description: The research aims to understand whether, and to what extent, there are currently suitable institutions for the implementation of prevention and restoration of legality in the corporate sphere in the Italian legal system. These, if properly applied, should enable the enterprise to transform a negative event, such as mafia infiltration in its various forms, into an opportunity for improvement itself. More specifically, an attempt will be made to assess the ability of institutions such as judicial administration (Art. 34 of the Anti-Mafia Code - Legislative Decree No. 159/2011), judicial control (Art. 34-bis), voluntary judicial control (Paragraph 6, Art. 34-bis), preventive cooperation (Art. 94-bis), and organizational and management models under Legislative Decree No. 231/2001 (so-called Models 231) adopted ex post facto to put the company back on the correct path of legality.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: judicial administration (art. 34 legislative decree no. 159/201), judicial control (art. 34-bis legislative decree no. 159/201), anti-mafia code – legislative decree no. 159/2011, preventive cooperation (art. 94-bis legislative decree no. 159/201), 231 models – legislative decree no. 231/2001
creator: Vittoria Drosi
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 107
ending page: 116
doi: 10.37075/YB.2023.2.06

Is Bulgaria Ready to Join the Euro Area – Income Convergence or Similarity of Shocks Criteria?
type: item
description: This article decomposes AD-AS shocks across EU countries using the traditional B-Q SVAR model. The results provide evidence that fluctuations in the Bulgarian economy have a similar origin and contribution to growth as those in the euro area. Therefore, the slower pace of income convergence to EU/EA levels is determined by domestic (fiscal) policy. This calls into question the causality of the argument that Bulgaria will accrue negatives if it adopts the euro before reaching some “mystical” GDP per capita threshold. The EMU integration is likely to produce more net benefits for a larger group of countries with similarity of shocks and may explain why the euro area now has more members than would have seemed possible since the Great recession.
subject: Articles
  topic: section
subject: monetary policy, emu, svar, ad-as shocks
  topic: keywords
creator: Ivan Todorov
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 95
ending page: 105
doi: 10.37075/YB.2023.2.05

Sustainable Growth and Fair Competition: The Dark Side of the Digital Revolution
type: item
description: Digitalization has led to a “revolution” over the last few decades: physical distances have been deleted; access to information and services has become easier; communications have become immediate and cost-efficient. Who cannot enjoy the results of the “digital revolution”? Is the use of digital tools a right “per se” or solely where necessary to exercise other rights? Digitalization can simplify life of persons, economic activities and public administration, but it costs and could be an obstacle for people not ready to use it. One way to facilitate the diffusion of digital tools is to invest State resources in infrastructures, but harmful tax competition among States has a distortive effect in terms of fair distribution of revenue and of availability of funds to address the digital progress. The aim of the present work is to foster the analysis of the implications of digital transformation and its links with the distribution of tax rights and the availability of funds. It is crucial for jurisdictions not to lose the momentum and boosting their digital transformation to make themselves competitive, for that it is necessary to reach international agreements on collecting revenue from digital economy, making tax competition between States fairer.
subject: Articles
  topic: section
subject: digitalization, connectivity, simplification, tax competition
  topic: keywords
creator: Elisabetta Biondi
rights: Copyright (c) 2023 Yearbook of the UNWE
date: 2024-01-25
publication date: 2024-01-25
starting page: 125
ending page: 139
doi: 10.37075/YB.2023.1.09