Leadership is an important element of efficient management of every company. It is exclusively demonstrated in international relationships and is related to the achievement of the goals set in a way making the followers perceive them as their own goals. The leader as differentiated from the manager should be able to exert purposeful influence on his/her followers in order to achieve good results from the operations of the organization he/she manages. Therefore he should possess certain leadership qualities. The major goal of this paper is to analyze the leadership qualities the presence of which makes the manager a good leader who will lead his/her followers with a clear purpose to reach the goal set. The major result to be achieved is clearly distinguished leadership qualities of the manager. The major research methods used in this work are content analysis, method of comparison, intuitive and systematic approach, method of analysis and synthesis.

Nowadays cultural tourism is developing in an external environment characterized by high dynamism, increasing competition in the tourist markets and globalization of the tourism business. The application of the marketing approach plays an important role in making optimal management decisions and in increasing the efficiency of the operations of travel agencies offering products related to cultural tourism. The aim of the study is to evaluate the marketing potential of travel agencies offering products related to cultural tourism based on data from surveys. To achieve the objective an approach for statistical characterization of the business environment is applied. Based on this approach, a characteristic of the marketing potential of travel agencies for the period 2011-2014 is done.

The attention paid by the modern dairy enterprise on the competitiveness is growing all the time. As a result from the aggravated competitiveness and the expansion of production and markets the company is striving all the time at the enhancement of competitiveness of the products it offers. Nowadays consumers are well informed and their requirements to quality of the dairy enterprise’s product are getting higher and higher. This makes it necessary to devote attention to the management of competitiveness with regard of quality and to look for methods and approaches to its provision. The major objective of this paper is to clarify the essence of product quality – one of the substantial characteristics of its competitiveness, as well as to review the basic factors determining the quality of milk. Efficient ways for improvement of the quality of the dairy enterprise’s product are proposed, too.

The purpose of this paper is to analyze the current situation of the emigration of Bulgarian citizens and the possibility of demographic collapse in Bulgaria. With the accession of Bulgaria to the European Union and with the opening of borders to free movement of people, the problem of migration appears to be an important element of the demographic system. Unemployment, low income and the impoverishment of the population are among the most significant economic reasons for emigration of Bulgarian citizens, which should contribute to a deepening of the negative trends.

International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), serve as a conceptual framework for reporting on the activities of businesses and the preparation and presentation of the financial statements. Injunctions in them are subject to discussions with practical application to improve the accounting for business operations and processes, as a result of companies activities. The main objective of this paper is to highlight the differences in the criteria for recognition of revenue of the enterprise in accordance with IAS 18 Revenue and FRS 15 Revenue from contracts with customers. A new vision for the future of accounting for revenue and change the existing model, through the development, adoption and implementation of a single set of global accounting standards based on principles. Applying comparative analysis between the performances of the existing IAS 18 and IFRS 15, regulating the recognition of revenue, in the paper are highlighted five separate steps.

One of the key responsibilities of the government is to support the small and medium enterprises (SME). The public sector could use public-private partnerships (PPP) to stimulate the SMEs innovations like the initiatives proposed on European level like the Join Technology Initiative (JTI). JTI is involving public-private partnership, industry, the research community and the public authorities to pursue ambitious common research objectives. This study aims to examine the possible benefits or negatives from the practical use of PPP under the JTI in Bulgaria. A conclusion has been made, that this is an ideal opportunity for our country to take advantage of this kind of initiatives.

Bulgaria is facing a rapidly aging population and one of the consequences of these demographic changes is the expected increase in demand among the older population for long-term care (LTC).This demand will lead to high budget expenditures for the elderly population. Public-private partnership is well known in EU countries as a method to bridge the gap in the public budget. Bulgaria as inexperienced country in the field of public-private partnerships (PPP) could benefit from the practical experience of hundreds PPP projects carried out in member states and the results and conclusions made. This study aims to examine the possible benefits or negatives from the practical use of PPP for delivering LTC. A conclusion has been made, that the Bulgarian government could use the private sector in public-private partnerships to provide efficient services to the elderly population.