Proceedings of the International scientific and practical conference “Bulgaria of regions”
type: channel
description: Previous issue from 2017: http://regions.uard.bg/ ISSN 2815-5262
publisher: University of agribusiness and rural development, Plovdiv, Bulgaria
language: en
publication name: Proceedings of the International scientific and practical conference “Bulgaria of regions”
items: FROM CONFLICT TO COMMERCE: ANALYZING EU MODELS FOR UKRAINIAN TOURISM RESTORATION
items: DIGITAL AND INSTITUTIONAL INSTRUMENTS FOR POVERTY REDUCTION
items: ANTI–COMPETITIVENESS AND SMART SPECIALIZATION: LEADERSHIP UNDER END–GAME–BEHAVIOR AND POLICY COSTS
items: MICROBIOLOGICAL INDICATION OF SURFACE WATERS OF THE DANUBE BASIN WITHIN THE CHERNIVTSI REGION (UKRAINE)
items: EVALUATION OF PUBLIC POLICIES IN THE AGRICULTURAL SECTOR: IS THE VAT SCHEME FOR AGRICULTURAL PRODUCTS OPTIMAL?
items: ASSESSMENT OF THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS IN THE CONTEXT OF ARTIFICIAL INTELLIGENCE AND PROCESS AUTOMATION
items: DETERMINANTS OF RURAL TOURISM DEVELOPMENT IN UKRAINE: EXPERT’S OPINION
items: FACTORS INFLUENCING INVESTMENTS ACTIVITY IN BULGARIAN FORESTRY
items: COMPARATIVE ANALYSIS OF DIGITAL QUALITY OF LIFE IN THE REPUBLIC OF BULGARIA AND THE REPUBLIC OF MOLDOVA
items: REGIONAL DIFFERENCES IN THE UNIVERSITY NETWORK IN BULGARIA ACCORDING TO THE INDICATOR OF “INSTITUTIONAL INTENSITY”
items: ASSESSING THE REGIONAL CONSERVATION STATUS OF PLANT DIVERSITY: RESULTS FROM DIGIVALPGR PROJECT
items: APPLICATION OF MULTIFACTOR STATISTICAL STUDIES IN ECONOMICS
items: STRATEGIC PLAN FOR THE DEVELOPMENT OF AGRICULTURE AND RURAL AREAS FOR THE PERIOD 2023-2027: NEW OPPORTUNITIES FOR MUNICIPALITIES, BUSINESSES AND NON-GOVERNMENTAL ORGANIZATIONS / NGOS/
items: LOCAL TAXES AND FEES AS A FINANCIAL AND LEGAL INSTRUMENT FOR THE IMPLEMENTATION OF REGIONAL DEVELOPMENT STRATEGIES
items: ON THE NEW REGIONAL DIVISION OF BULGARIA AND THE NEED FOR A COMPREHENSIVE REFORM OF THE ADMINISTRATIVE-TERRITORIAL ORGANIZATION OF THE COUNTRY
items: RISKS IN FINANCING INNOVATIVE ACTIVITIES IN THE AGRICULTURAL INDUSTRY
items: THE ROLE OF STATISTICAL ANALYSIS IN THE ASSESSMENT OF HARMFUL EMISSIONS IN A GASOLINE ENGINE WITH A FAULTY AND REPLACED OXYGEN SENSOR
items: THE DIALECTICS OF GLOBAL INTEGRATION: THREATS, OPPORTUNITIES, AND AI-DRIVEN TRANSITIONS IN THE REGIONAL DEVELOPMENT OF BULGARIA AND CEE
items: INTEGRATED TERRITORIAL INVESTMENTS AND THE ILLUSION OF BALANCED REGIONAL DEVELOPMENT IN BULGARIA
items: FROM CARBON COLONIALISM TO CARBON JUSTICE: SOCIAL SCIENCES FOR LOW‐CARBON REGIONAL DEVELOPMENT
items: SUSTAINABLE MARKETING AND GREENWASHING CHALLENGES
items: SOME ASPECTS OF DIRECT AND ONLINE MARKETING
items: GREEN MARKETING - FACTS AND MYTHS
items: FORMATION OF INNOVATIVE DIRECTIONS, MECHANISMS, AND STRATEGIES FOR THE DEVELOPMENT OF NEW FORMATS OF DOMESTIC TOURISM
items: DETERMINATION OF THE TARGET MARKET SEGMENT AND POSITIONING OF LIDL BULGARIA
items: GREEN JOBS: TAX POLICY IN BULGARIA AND SPAIN
items: ANALYSIS OF THE COMMUNICATION POLICY OF LIDL BULGARIA
items: FINANCING LOW-CARBON TRANSITION IN THE EUROPEAN UNION: TRENDS AND PROSPECTS
items: ECONOMIC DIMENSIONS OF THE ENERGY AND CLIMATE TRANSITION IN BULGARIA: REGIONAL CHALLENGES AND OPPORTUNITIES FOR SUSTAINABLE DEVELOPMENT
items: STARTUP ECOSYSTEMS AND GROWTH POTENTIAL

FROM CONFLICT TO COMMERCE: ANALYZING EU MODELS FOR UKRAINIAN TOURISM RESTORATION
type: item
description: This study develops a strategic framework for the post-war recovery of Ukraine’s tourism sector by adapting successful crisis-management models employed by European Union member states. The research specifically focuses on leveraging military-heritage tourism as a key catalyst for economic revival, ethical memorial policy, and sustainable support for local small and medium enterprises (SMEs). Utilizing a systematic analysis of EU post-conflict experiences (including Croatia and Bosnia and Herzegovina) alongside comparative-historical methodologies, the research assesses economic viability using statistical modeling, including break-even point analysis, profitability coefficients, and the WTTC value-added multiplier. The resulting restoration model is structured around five core vectors: finance (access to credit), market access (rebranding), human resources (veteran reintegration), technology (digitalization/QR-navigation), and institutional reform (establishing Destination Management Organizations – DMOs). Financial modeling validates the sustainability of proposed heritage routes, projecting profit margins between 14% and 32% and an estimated annual net profit of USD 613,000. Furthermore, the paper proposes the “Open for Bravery” co-marketing fund and the adoption of EU4Business-EIF guarantee mechanisms to reduce capital barriers for tourism businesses. Adhering strictly to ICOM guidelines, the study advocates for an “interpretation before entertainment” approach to ensure military tourism remains ethical, educational, and respectful of national tragedy. These findings offer a critical roadmap for the State Agency for Tourism Development of Ukraine and DMOs to integrate memorial routes into national strategies and effectively attract international grant funding.
subject: Articles
  topic: section
subject: Tourism restoration, tourism recovery, EU models, military-heritage tourism, crisis management, tourism SMEs, Destination Management Organizations (DMOs), digitalization.
  topic: keywords
creator: Natalia Dobrianska
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 45
ending page: 51

DIGITAL AND INSTITUTIONAL INSTRUMENTS FOR POVERTY REDUCTION
type: item
description: In the contemporary discourse on global development, the eradication of poverty has evolved from a focus on simple resource transfer to a complex interrogation of structural capabilities, market access, and governance frameworks. As the global economy undergoes a profound digital transformation, the mechanisms available for poverty reduction have expanded to include a sophisticated array of digital instruments, from mobile financial services and biometric identification systems to e-governance platforms and digital agricultural extension services. However, a growing body of empirical evidence suggests that the efficacy of these digital interventions is critically dependent on the quality of the institutional environment in which they are deployed. This research report provides an analysis of the interplay between digital and institutional instruments for poverty reduction. Drawing on a wide range of research, policy reviews, and regional case analyses this paper argues that digital and institutional instruments must be viewed as complementary forces in a „twin transition” toward inclusive development. The analysis reveals that while digital tools offer unprecedented opportunities to lower transaction costs, reduce information asymmetries, and enhance the reach of social protection, their impact is frequently moderated by institutional thresholds such as the rule of law, control of corruption, and regulatory quality. Furthermore, we identify how digital instruments can themselves serve as catalysts for institutional reform by enhancing transparency and accountability, provided that the underlying “institutional voids” are addressed through targeted policy interventions. The article was elaborated within the Project selected in competition „Stimulating excellence in scientific research 2025-2026” 25.80012.0807.37SE „The perfection of instruments for reducing income inequality and reducing poverty of the population in the process of European integration of the Republic…
subject: Articles
  topic: section
subject:
  topic: keywords
  value: digital financial inclusion, institutional quality, poverty reduction, e-governance, fintech, institutional economics, sustainable development goals (SDGs), digital divide, twin transition, social protection.
creator: Mihail Ciobanu
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 57
ending page: 66

ANTI–COMPETITIVENESS AND SMART SPECIALIZATION: LEADERSHIP UNDER END–GAME–BEHAVIOR AND POLICY COSTS
type: item
description: The interaction of public policies with good–service markets represents a necessity for smart specialization. While theories and research explain functionality within theoretical postulates, little attention is paid to the adaptation of smart strategies and innovation in anti–competitive conditions. Often within exclusive territories and homogeneous groups, anti– competitiveness prevents the use of resources in new ways and goals, by limiting the potential for innovation in processes, technologies, markets and institutions, and highlighting leadership as cause and effect. The paper provides an analysis of the impact of leadership on innovation adoption, smart specialization policy and strategies, examining the potential policy gains or costs. The literature review, comparative analysis, public goods game theory and expertise were used to build the theoretical framework of the case study. The findings suggest that, while leadership dominates, unclear processes or un–public goals reduce trust, and under the end–game–effect of participant behavior, public policy costs may increase, making successful innovation non–winner.
subject: Articles
  topic: section
subject: anti–competitiveness, public policy cost, smart specialization (SS).
  topic: keywords
creator: Dorjana Kolaj
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 72
ending page: 76

MICROBIOLOGICAL INDICATION OF SURFACE WATERS OF THE DANUBE BASIN WITHIN THE CHERNIVTSI REGION (UKRAINE)
type: item
description: The paper highlights the issue of surface water quality according to microbiological indicators. The research was conducted in the upper reaches of the Danube River basin (the Siret and Cheremosh rivers) within the territory of Ukraine. The main microbiological indicators were: total microbial count, coli-index, number of lactose-positive intestinal bacteria), number of coliphages and the presence of pathogenic enterobacteria. Based on many years of research, a classification of the quality of surface waters of the specified watercourses was carried out. It was established that the surface waters of the studied region according to microbiological indicators belonged in the vast majority to 2-3 quality classes. The inclusion of microbiological indicators in national legislation, in terms of monitoring surface waters, is an urgent need of the hour.
subject: Articles
  topic: section
subject: rivers of the Danube basin, surface waters, microbiological indicators, quality classification.
  topic: keywords
creator: Yurij Masikevych
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 36
ending page: 45

EVALUATION OF PUBLIC POLICIES IN THE AGRICULTURAL SECTOR: IS THE VAT SCHEME FOR AGRICULTURAL PRODUCTS OPTIMAL?
type: item
description: The discussion on the evaluation of the Value Added Tax (VAT) compensation scheme for agricultural products involves the interaction between fiscal and agricultural policy. There is an ongoing debate regarding the performance and achievements of the agricultural sector. Evidence shows that farmers are not VAT-registered but bear the VAT burden on agricultural inputs. The compensation scheme aims to alleviate this burden by applying a fixed compensation rate at the point of sale of agricultural products. This study adopts an analytical and descriptive approach, drawing on the practices applied in European Union member states, while also examining the legal framework and the implications of the scheme through an illustrative example of a small-scale farmer in Albania. The paper analyzes the alignment between the level of compensation and the actual fiscal burden borne by farmers and assesses its effects along the agri-food value chain. The findings indicate that the scheme does not ensure full fiscal neutrality and may result in under- or overcompensation. These effects vary by regional conditions and the specific characteristics of agricultural producers.
subject: Articles
  topic: section
subject: VAT compensation, agriculture, fiscal policy, Albania.
  topic: keywords
creator: Bajame Vosela
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 66
ending page: 72

ASSESSMENT OF THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS IN THE CONTEXT OF ARTIFICIAL INTELLIGENCE AND PROCESS AUTOMATION
type: item
description: This study is dedicated to assessing the effectiveness of internal control systems in the context of the increasing use of artificial intelligence and automation of business processes. The transformation of traditional control mechanisms in a digital environment is analyzed, emphasizing the role of intelligent automated controls, algorithmic risk and the need for human oversight in decision-making. Particular attention is paid to the new European regulatory framework for the use of artificial intelligence - Regulation (EU) 2024/1689, which introduces a risk-based approach, mandatory requirements for transparency, traceability and human control, as well as significant sanctions for non-compliance. The study considers artificial intelligence not only as a tool for increasing efficiency, but also as an object of internal control, subject to systematic management, monitoring and audit. Based on the principles of COSO and COBIT, an integrated approach is proposed for assessing the effectiveness of internal control in an AI environment, which combines organizational, technological and regulatory elements. Practical examples illustrate how the lack of adequate internal controls over AI can lead to significant regulatory and financial risks, including the imposition of significant sanctions. The study highlights the importance of an adaptive and proactive approach to internal control and audit in the context of digitalization, as a factor for resilience, compliance and good corporate governance in modern organizations.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: artificial intelligence; internal control; process automation; risk management; intelligent automated controls; human oversight; European Regulation on Artificial Intelligence (AI Act); COSO; COBIT; internal audit; regulatory compliance; corporate governance.
creator: Kiril Dimitrov Dimitrov
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 17
ending page: 34

DETERMINANTS OF RURAL TOURISM DEVELOPMENT IN UKRAINE: EXPERT’S OPINION
type: item
description: This study examines the key determinants of tourism infrastructure development in rural areas of Ukraine through empirical research conducted in 2024. The investigation employed a Computer-Assisted Web Interview (CAWI) methodology, utilizing a comprehensive questionnaire comprising 33 substantive questions organized into six thematic groups: demographic and social transformations, economic development, and agricultural changes and sustainable development, rural tourism development, tourism-related infrastructure, and tourism resources including natural assets and cultural heritage. Responses were measured using a 5-point Likert scale. The final Ukrainian sample consisted of 105 respondents representing diverse stakeholder groups, with scientists constituting the largest proportion (72.38%), followed by representatives from the tourism economy (9.52%), officials (7.62%), farmers (5.71%), and representatives of tourism associations and organizations (4.76%). The sample demonstrated gender imbalance favouring women (70.48%), with the dominant age cohort being 40-49 years (34.29%). Educational attainment was notably high, with 60.95% holding doctoral degrees and 22.86% possessing master's degrees. Geographically, respondents represented various administrative regions across Ukraine, excluding temporarily occupied territories such as the Autonomous Republic of Crimea, Sevastopol, and occupied portions of Donetsk and Luhansk oblasts due to ongoing military operations and Russian Federation occupation.
subject: Articles
  topic: section
subject: rural tourism, PLS-SEM, expert’s opinion, Ukraine.
  topic: keywords
creator: Sergii Iaromenko
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 51
ending page: 57

FACTORS INFLUENCING INVESTMENTS ACTIVITY IN BULGARIAN FORESTRY
type: item
description: Using the categories of neo-institutional economic theory, an assessment of the existing institutions, institutional entities and institutional changes in the forestry sector of Bulgaria after 1990 has been carried out. On this basis, working hypotheses have been formulated for the insufficient investments in the forestry sector of the country. The hypotheses are verified on the basis of a survey conducted during the period June - October 2025 among 202 specialists related to the management of forest areas in Bulgaria. The questionnaires processed at this stage give reason to conclude that among the main factors influencing the insufficient amount of investments in the forestry sector of Bulgaria are some market failures such as rent-seeking, opportunism and information asymmetry.
subject: Articles
  topic: section
subject: investments, neo-institutional economic theory, forestry, inquiry survey, market failures.
  topic: keywords
creator: Konstantin Kolev
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 86
ending page: 94

COMPARATIVE ANALYSIS OF DIGITAL QUALITY OF LIFE IN THE REPUBLIC OF BULGARIA AND THE REPUBLIC OF MOLDOVA
type: item
description: The article compares Digital Quality of Life (DQL) in two european countries. Digital Quality of Life is the indicator for evaluation the well-being of society by the accessibility, quality and security of digital services, including internet infrastructure, e-government, and AI. It covers opportunities for remote learning, telemedicine, banking, and affects the speed of routine tasks. According to Surfshark data, in 2025, the Republic of Bulgaria demonstrated rapid growth in Digital Quality of Life, rising to 11th place in the world. The country attracts remote professionals with its high internet speeds, affordable cost of living, developed coworking infrastructure, and the introduction of a special Digital Nomad Visa, which came into effect at the end of 2025. The Republic of Moldova demonstrated a high level of internet accessibility, ranking 13th in the world, as citizens need less than a minute of working time to pay for the cheapest mobile tariff. However, its overall position in the Digital Quality of Life Index has declined slightly due to a decrease in connection stability and speed, placing the country in the middle of the global rankings (54th out of 117).
subject: Articles
  topic: section
subject: DQL, well-being of society, digital services, internet infrastructure, e- government, AI, affordable cost of living.
  topic: keywords
creator: Colesnicova Tatiana
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 76
ending page: 86

REGIONAL DIFFERENCES IN THE UNIVERSITY NETWORK IN BULGARIA ACCORDING TO THE INDICATOR OF “INSTITUTIONAL INTENSITY”
type: item
description: The indicator of university (institutional) intensity makes it possible to assess not only the presence of higher education institutions, but also the relationship between institutional capacity and the territorial and demographic potential of regions. In this way, spatial differences in the distribution of the university network can be interpreted not as a static outcome of historical development, but as a dynamic tension between educational supply and the actual “carrying capacity” of territories. From a methodological perspective, the indicator of university (institutional) intensity is constructed as a relative measure that compares the number of accredited institutional structures of higher education with key territorial characteristics—namely population size and the area of administrative regions. This approach helps overcome the limitations of purely quantitative analysis, in which regions with a large number of institutions are automatically perceived as “more developed,” without considering the scale of the territory and the demographic base on which this institutional capacity operates.
subject: Articles
  topic: section
subject: university (institutional) intensity; higher education institutions; regions; institutional capacity.
  topic: keywords
creator: Desislava Simeonova
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 115
ending page: 130

ASSESSING THE REGIONAL CONSERVATION STATUS OF PLANT DIVERSITY: RESULTS FROM DIGIVALPGR PROJECT
type: item
description: Digitalization and valorization of local plant genetic resources are part from innovative approaches, significantly contributing to sustainable preservation and use of biodiversity. Combining ex situ/in situ/on farm conservation methods genebanks are answering the crop breeding and farmers needs in the dynamic climatic, economic and social factors. Reintroduction of old and traditional varieties, deeply connected to the agroecological conditions of the place of origin, are one of the best approaches for creation of add value to the local production and agrotourism. This opportunity is increasing the resilience of rural communities and regional development. DIGIVALPGR project is focused on exploration of regions for their conservation status of plant diversity. During the period 2024-2026 several expeditions were conducted and 49 local accessions and collected. Regions of Svoge, Mezdra, Vratsa, Pazardzhik, Smolyan, Plovdiv, Blagoevgrad and Yambol were investigated, arround 20 localities are described and a lot of local farmers were interviewed. The passport data is following the FAO/Bioversity descriptors. For mapping the genetic diversity hotspots and conservation-priority areas GIS (Geographic Information Systems) – Based Approach was used. The use of smart technologies in support of the cause of public responsibility for the preservation of plant biodiversity attracts not only specialists but also wide number of people with ecological civic position. A convenient mobile application for open access to the genebank documentation system has been created. This research work was carried out under the SVK-BGR cooperation project DIGIVALPGR “Digitalization and valorization of local plant genetic resources in Bulgaria and Slovakia in the framework of maintaining compatibility and interoperability in the European area” with the financial support of Bulgarian National Science Fund of the Ministry of Education and Science, Contract number КP-06-Slovakia/9/13.08.2024.
subject: Articles
  topic: section
subject: regions, mapping biodiversity, hotspots, local varieties, database, mobile application.
  topic: keywords
creator: Nikolaya Velcheva
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 130
ending page: 138

APPLICATION OF MULTIFACTOR STATISTICAL STUDIES IN ECONOMICS
type: item
description: This article examines multifactor statistical studies as an effective tool for quantitative analysis, forecasting, and optimization of economic processes in enterprises of various sizes and fields of activity. The main focus is on the full factorial experiment (FFE) as a method for systematically evaluating the influence of multiple independent factors on dependent economic indicators, as well as for identifying possible interactions among them. Within the framework of the study, methods for factor coding, calculation of regression coefficients, and testing the statistical significance and adequacy of the constructed models using appropriate criteria are discussed. Through a practical example conducted in a small and medium-sized enterprise, the influence of three key factors—product price, advertising costs, and number of employees—on profit is demonstrated. In the example, specific regression coefficients are calculated in euros, which allows for direct economic interpretation of the results and their use in managerial decision- making. The article emphasizes the importance of the multifactor statistical approach for improving resource efficiency, forecasting financial results, and optimizing strategic business decisions. The obtained results and models can be applied to practical planning, evaluation of investment strategies, and decision-making aimed at increasing the firm’s competitiveness in the market.
subject: Articles
  topic: section
subject: multifactor analysis, regression model, full factorial experiment, economic indicators, management, optimization, forecasting.
  topic: keywords
creator: Raycho Minchev
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 150
ending page: 162

STRATEGIC PLAN FOR THE DEVELOPMENT OF AGRICULTURE AND RURAL AREAS FOR THE PERIOD 2023-2027: NEW OPPORTUNITIES FOR MUNICIPALITIES, BUSINESSES AND NON-GOVERNMENTAL ORGANIZATIONS / NGOS/
type: item
description: The CLLD strategy is successful when it is based on a real territorial analysis, active partnership, clearly focused priorities and demonstrable added value for the local community. A sustainable, economically active and socially inclusive rural territory, developed through the active participation of the local community and the effective use of local resources. Linking the SWOT analysis to the strategic objectives and priorities ensures the logical consistency of the CLLD strategy and proves that the proposed measures stem directly from the real needs and potential of the territory. This increases the quality of the LAG strategy. Businesses benefit from CLLD through access to finance, improved infrastructure, qualified personnel, new markets and opportunities for innovation, while actively participating in local development and the sustainable use of resources.
subject: Articles
  topic: section
subject: CLLD Strategy, Local Action Group (LAG), local community, socially inclusive rural territory, improved infrastructure, new markets and opportunities for innovation, sustainable use of resources
  topic: keywords
creator: Valentina Marinova
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 176
ending page: 185

LOCAL TAXES AND FEES AS A FINANCIAL AND LEGAL INSTRUMENT FOR THE IMPLEMENTATION OF REGIONAL DEVELOPMENT STRATEGIES
type: item
description: This study examines local taxes and fees as a legal and financial instrument for regional development in the Republic of Bulgaria. The subject of the analysis is the regulatory framework of local taxes and fees, their place in the system of financial autonomy of municipalities and the possibilities for their use as a mechanism for stimulating economic and social development at the regional level. The study emphasizes the balance between the constitutionally guaranteed autonomy of local self-government and the restrictions arising from the principles of legality, equality and legal certainty. The methodological approach is based on a formal-legal analysis of the current legislation, including the Constitution of the Republic of Bulgaria and the Law on Local Taxes and Fees, as well as a systematic and comparative method. A significant place is given to the analysis of case law, through which the boundaries of the competence of municipal authorities in determining tax rates and local fees are clarified. Additionally, elements of practical-applied analysis are used by examining decisions and policies of individual Bulgarian municipalities regarding rate differentiation, granting tax reliefs and determining the municipal waste fee. The results of the study show that local taxes and fees perform a dual function – fiscal and regulatory. On the one hand, they provide relative financial independence to municipalities and the opportunity to plan sustainable public policies. On the other hand, by differentiating rates and applying preferences, they can be used as a tool to promote investments, social initiatives and environmental policies. The analysis of case law confirms that the autonomy of municipalities is guaranteed, but not unlimited – any deviation from the legal framework is subject to judicial control in order to protect the principles of equality and legal certainty. The main conclusion of the study is that the effectiveness of local taxes and fees as a tool for reg…
subject: Articles
  topic: section
subject:
  topic: keywords
  value: local taxes and fees; financial law; financial autonomy of municipalities; local government; regional development; tax policy; public finances; case law; Constitutional Court; Supreme Administrative Court; differentiation of the tax burden; municipal waste tax; fiscal decentralization.
creator: Atanas Kostadinov
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 138
ending page: 150

ON THE NEW REGIONAL DIVISION OF BULGARIA AND THE NEED FOR A COMPREHENSIVE REFORM OF THE ADMINISTRATIVE-TERRITORIAL ORGANIZATION OF THE COUNTRY
type: item
description: This study is part of the work on the project „Regional Disparities and Sustainable Development of Socio-Economic Regions in Bulgaria“. The aim of the study is to justify the need for a comprehensive reform of the administrative-territorial structure of Bulgaria in light of the adoption of a new regional division of the country. A number of strategic documents and regulatory acts related to regional policy and regional development of Bulgaria have been analyzed. Current trends in the development of demographic processes and the settlement network of the country have been monitored. Proposals and recommendations have been prepared for the competent state bodies for the preparation and implementation of a comprehensive administrative- territorial reform, corresponding to the contemporary stage of development of the country.
subject: Articles
  topic: section
subject: administrative-territorial structure, reform, planning regions, districts, municipalities, mayoralties.
  topic: keywords
creator: Krasimir Levkov
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 167
ending page: 176

RISKS IN FINANCING INNOVATIVE ACTIVITIES IN THE AGRICULTURAL INDUSTRY
type: item
description: In essence, innovation planning is an iterative process, including a series of actions aimed at realizing competitive company advantages that contribute to achieving the strategic goals of the organization. Leading in this iterative process are the principles and methods applied in long-term company planning, namely: systematicity, complexity, scientificity, variation, continuity, participatoryness, balance, coherence.
subject: Articles
  topic: section
subject: risks, financing, innovative activities in the agricultural industry.
  topic: keywords
creator: Natalia Stoyanova
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 185
ending page: 194

THE ROLE OF STATISTICAL ANALYSIS IN THE ASSESSMENT OF HARMFUL EMISSIONS IN A GASOLINE ENGINE WITH A FAULTY AND REPLACED OXYGEN SENSOR
type: item
description: This article examines the role of statistical analysis in the study of environmental indicators of a gasoline engine with a faulty and a replaced oxygen sensor. The aim is to determine how statistical methods support an objective assessment of the impact of technical malfunctions on harmful emissions. The study was conducted on a Toyota Avensis 1.8 VVT-i (2008), with measurements performed using a TEXA RC3 gas analyzer. The obtained results were processed statistically using mean value, standard deviation, coefficient of variation, and percentage change. The findings show that a faulty lambda sensor leads to a significant increase in CO and HC emissions, while its replacement reduces these values by more than 80%, thereby improving the environmental performance of the engine.
subject: Articles
  topic: section
subject: statistical analysis, oxygen sensor, lambda sensor, harmful emissions, environmental indicators, gasoline engine.
  topic: keywords
creator: Raycho Minchev
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 162
ending page: 167

THE DIALECTICS OF GLOBAL INTEGRATION: THREATS, OPPORTUNITIES, AND AI-DRIVEN TRANSITIONS IN THE REGIONAL DEVELOPMENT OF BULGARIA AND CEE
type: item
description: This paper examines the contradictory effects of global integration on regional development trajectories in Bulgaria and the broader Central and Eastern European (CEE) region within the contemporary European economic context. Drawing upon modernization and dependency frameworks, the analysis demonstrates that integration into European and global value chains has simultaneously facilitated macroeconomic convergence and entrenched structural asymmetries. Particular attention is devoted to three interrelated dynamics: (1) production relocation and the persistence of low value-added specialization, (2) sustained outward migration and demographic contraction, and (3) the accelerating transition toward Artificial Intelligence (AI)- driven economic models. While EU membership has contributed to measurable GDP growth, export expansion, and institutional stabilization, Bulgaria remains among the lowest-income Member States, with GDP per capita still below 60% of the EU average. At the same time, large-scale emigration— amounting to nearly one-fifth of the population since the 1990s—has generated both remittance inflows and severe human capital depletion. The paper argues that AI presents a potential mechanism for developmental “leapfrogging,” yet without targeted, place-based innovation policies, technological transformation risks deepening regional disparities and reinforcing peripheral dependency within the European core-periphery system. Sustainable regional development in Bulgaria and CEE therefore depends not merely on integration, but on strategic repositioning within European knowledge and innovation ecosystems.
subject: Articles
  topic: section
subject: Globalization, CEE, Bulgaria, Regional Development, Artificial Intelligence (AI)
  topic: keywords
creator: Stefani Georgieva
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 194
ending page: 200

INTEGRATED TERRITORIAL INVESTMENTS AND THE ILLUSION OF BALANCED REGIONAL DEVELOPMENT IN BULGARIA
type: item
description: This review article analyses the strategic vision and the territorial allocation of Integrated Territorial Investments (ITIs) as the current key instrument of regional policy in Bulgaria, in the context of the objectives of balanced development and territorial cohesion at the NUTS 2 level. Based on spatial and institutional analysis, the study argues that the current ITI model in Bulgaria fails to overcome regional disparities and, in a number of cases, reproduces and deepens them. The methodological approach combines descriptive economic statistics, comparative regional analysis, ranking methods, and correlation analysis between the territorial distribution of ITI concepts and key macroeconomic and regional indicators. The analysis reveals structural weaknesses in the design of the integrated territorial approach, including the absence of a genuinely place-based logic, weak coordination between sectoral policies, and mismatches between regions’ economic needs and the intensity of project-based funding. The paper concludes that without substantial institutional and conceptual reforms, ITIs cannot fulfil their role as an effective instrument for achieving territorial cohesion in Bulgaria.
subject: Articles
  topic: section
subject: regional policy; integrated territorial investments; balanced regional development; territorial cohesion
  topic: keywords
creator: Yulivan Mollov
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 94
ending page: 115

FROM CARBON COLONIALISM TO CARBON JUSTICE: SOCIAL SCIENCES FOR LOW‐CARBON REGIONAL DEVELOPMENT
type: item
description: Climate change constitutes a systemic challenge embedded in the historical evolution of economic development rather than an isolated environmental externality. This paper advances an interdisciplinary political economy framework to examine the structural drivers of anthropogenic climate change, emphasizing the historical concentration of emissions, unequal ecological exchange, and the cultural normalization of mass consumption within capitalist societies. Drawing on insights from sociology, anthropology, and environmental economics, the analysis demonstrates how production-driven growth models have eroded ecological limits while reshaping the relationship between human societies and nature. The paper further examines the emerging role of artificial intelligence (AI) in sustainable economic development, arguing that while AI holds significant potential to improve resource efficiency, emissions governance, and policy coordination, its environmental effectiveness remains contingent upon broader institutional and economic reforms. The findings suggest that technological innovation alone cannot resolve the climate crisis absent structural transformation of consumption patterns and development trajectories.
subject: Articles
  topic: section
subject: climate change, political economy, consumerism, Anthropocene, environmental economics, artificial intelligence, sustainable development.
  topic: keywords
creator: Stefani Georgieva
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 251
ending page: 256

SUSTAINABLE MARKETING AND GREENWASHING CHALLENGES
type: item
description: Sustainable marketing is the practice of promoting products, services and brand values, that are environmentally friendly, socially responsible and economically viable over the long term. In order to be truly sustainable, a brand has to look beyond just “selling more stuff”. It focuses on a “triple Bottom Line: Planet (environmental) – minimizing the carbon footprint, using recyclable packaging and reducing waste; People (Social) – ensuring fair wages, safe working conditions and supporting the communities where the business operates. Profit (Economic) – creating a business model that stays profitable without exploiting resources or people so it can survive for a long time. Nowadays it is very important, because modern shoppers are actively voting with their wallets. They want to buy form brands that comes in accordance with their values. Also, companies, that ignore sustainability face “cancel culture”, legal regulations and resource scarcity. The last one is the “Greenwashing” trap – authentic sustainable marketing is the antidote to greenwashing – when a company spends more time claiming to be green than actually being green. Companies are using words that sound official but have zero legal definition. If you see these terms without a specific certification logo, they are often vibes – like Fair Trade or USDA Organic, All-natural, Eco- Friendly, Green and etc. One more greenwashing method is – the color psychology – when brands suddenly switch their packaging like sage green or clay brown. Different studies show that consumers subconsciously associate the color green and imagery of leaves or water with sustainability, even if the product inside is 100% synthetic. Another form of greenwashing is the “Hidden Trade-Off” – which is the most common form of the greenwashing. In this case company highlights one tiny “green” attribute and ignores a massive environmental problem and many other greenwashing tricks (Mamuladze 2019).
subject: Articles
  topic: section
subject: Marketing; Green Marketing; Sustainability; Sustainable Marketing; Greenwashing.
  topic: keywords
creator: Nino Mamuladze
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 220
ending page: 226

SOME ASPECTS OF DIRECT AND ONLINE MARKETING
type: item
description: The concept of direct marketing is based upon a system of sales and/or information where the company establishes direct and personal relationship with potentialbuyers through interactive communication. Abundance of the mass marketing and the switch to fragmented marketing is the key factor that drives the rapid expansion of the direct marketing. The global affirmation of the Internet together with the wide range of possibilities offered by internet services lead to a development of the online, or the electronic, marketing. In essence, online marketing is an upgrade of the traditional direct marketing that enables firms to reduce costs, to establish interactive relationships, to gain competitive advantages and to access marketing information. Direct marketing is a form of communicating an offer, where organizations communicate directly to a pre-selected customer and supply a method for a direct response. Among practitioners, it is also known as direct response marketing. In contrast to direct marketing, advertising is more of a mass-message nature. Response channels include toll-free telephone numbers, reply cards, reply forms to be sent in an envelope, websites and email addresses. The prevalence of direct marketing and the unwelcome nature of some communications has led to regulations and laws such as the CAN-SPAM Act, requiring that consumers in the United States be allowed to opt-ou.
subject: Articles
  topic: section
subject: direct marketing, online marketing, Internet, databases, media and online services.
  topic: keywords
creator: Emanuela Esmerova
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 236
ending page: 244

GREEN MARKETING - FACTS AND MYTHS
type: item
description: The concept of marketing originated in the early 20th century and is constantly changing. It evolves and takes on new forms and new content, depending on current economic, political, and social life. Thus, it has changed from service marketing, to international marketing, relationship marketing, one-on-one marketing, experiential marketing, neuromarketing, and up to today's concept of green marketing. Everyone (people, governments, organizations, institutions) is showing interest in green marketing. Everyone wants to reduce their negative impact on the environment and live and work in a clean and healthy environment. Companies are changing the motto "to produce, promote, and sell products to consumers in a profitable way" to "to produce, promote, and sell products in an ecological way!" Consumers, on the other hand, want to become "green", but the true "green" concept is not clear to them. The shocking fact is that 90% of the population worldwide does not care about planet Earth. This paper attempts to give a realistic picture of what are the facts and what are the misconceptions regarding green marketing.
subject: Articles
  topic: section
subject: green marketing, green consumer, myths, ecology, facts.
  topic: keywords
creator: Emanuela Esmerova
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 229
ending page: 236

FORMATION OF INNOVATIVE DIRECTIONS, MECHANISMS, AND STRATEGIES FOR THE DEVELOPMENT OF NEW FORMATS OF DOMESTIC TOURISM
type: item
description: The article explores the formation of innovative directions, mechanisms, and strategies for developing new formats of domestic tourism in Ukraine amid contemporary challenges. It defines the role of domestic tourism as a key driver of regional development, socio- economic resilience, and social cohesion, particularly in conditions of crisis and transformation. The study analyzes modern travel formats and substantiates strategic approaches to their advancement based on the principles of innovation, sustainability, digitalization, and safety. Emphasis placed on the integration of new tourism products into the national market environment and the creation of conditions for long-term, balanced growth of the domestic tourism sector.
subject: Articles
  topic: section
subject: domestic tourism, innovative directions, new formats of tourism, tourist routes, development strategy, sustainable development, regional development, tourism policy.
  topic: keywords
creator: Natalia Dobrianska
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 212
ending page: 220

DETERMINATION OF THE TARGET MARKET SEGMENT AND POSITIONING OF LIDL BULGARIA
type: item
description: The present paper aims to analyze the market niche and target market segments of Lidl Bulgaria in the context of the dynamically developing retail sector. The study examines the theoretical aspects of market segmentation and niche positioning, as well as their practical application through an analysis of the company’s marketing strategy, competitive advantages, and consumer behavior. As a result, conclusions and recommendations for the sustainable development of the company are formulated.
subject: Articles
  topic: section
subject: market niche, market segmentation, retail trade, Lidl Bulgaria, marketing strategy.
  topic: keywords
creator: Maxim Popov
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 267
ending page: 275

GREEN JOBS: TAX POLICY IN BULGARIA AND SPAIN
type: item
description: This paper provides a comparative analysis of the tax policies aimed at promoting green jobs in Bulgaria and Spain within the framework of the European Green Deal. Also, it examines specific fiscal incentives, such as tax credits for renewable energy projects, exemptions for green startups and environmental levies designed to shift labour demand toward sustainable sectors. In Spain, the focus lies on integrating green employment into a mature regulatory framework and leveraging EU recovery funds. Conversely, Bulgaria's strategy emphasizes attracting foreign investment through competitive corporate tax rates and evolving its energy sector. The main objective is to give several suggested improvements to both systems and which characteristics have to complement each other.
subject: Articles
  topic: section
subject: Green jobs, tax policy, Bulgaria, Spain, sustainable development, European Green Deal.
  topic: keywords
creator: Isabel Cuesta
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 226
ending page: 229

ANALYSIS OF THE COMMUNICATION POLICY OF LIDL BULGARIA
type: item
description: The present course paper aims to analyze the communication policy of Lidl Bulgaria as a key component of the company’s integrated marketing communication. The study examines the theoretical foundations of communication policy and their practical application through an analysis of advertising campaigns, public relations strategies, sales promotion, direct marketing, and online communication activities of Lidl Bulgaria. Special emphasis is placed on the integration of traditional and digital communication channels in building a sustainable brand image, public trust, and consumer loyalty. Based on the conducted analysis, key conclusions and recommendations are formulated for improving the company’s communication strategy in the context of the dynamic and highly competitive Bulgarian market environment
subject: Articles
  topic: section
subject: communication policy, integrated marketing communication, advertising, PR strategies, digital communication, Lidl Bulgaria.
  topic: keywords
creator: Maxim Popov
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 256
ending page: 267

FINANCING LOW-CARBON TRANSITION IN THE EUROPEAN UNION: TRENDS AND PROSPECTS
type: item
description: The purpose of this conference paper is to identify the main trends and prospects for financing the low-carbon transformation of the EU economy. Based on the results of a quantitative analysis of Eurostat data, it has been established that the current stage of evolution of EU climate policy marks a transition from the declarative stage to the phase of practical implementation of mechanisms for structural capital redistribution. Despite a significant reduction in aggregate greenhouse gas emissions, there is a deep sectoral and geographical asymmetry. In particular, the critical funding gap in energy-intensive industries and the inertia of the transport sector pose significant risks to achieving climate neutrality by 2050. A fundamental change in the structure of environmental financing in the EU has been identified, with the corporate sector’s share of environmental protection investments increasing to 61.4%, while the public sector has shifted to a model of stimulating market mechanisms. The novelty of the results lies in identifying the pattern of transition from direct budget financing to the ‘entrepreneurial state’ model, where public funds act as a catalyst for private investment through a system of targeted funds and guarantees. The institutional environment needs to strengthen risk mitigation tools to attract private capital to sectors that currently receive a minimal share of investment, despite their high emission profile. Meeting investment needs requires the transformation of the financial sector from a passive intermediary to an active driver of structural change through mechanisms for disclosure of information on sustainable financing and taxonomy.
subject: Articles
  topic: section
subject: sustainable finance, climate finance, climate neutrality, low-carbon development.
  topic: keywords
creator: Anatolii Kucher
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 244
ending page: 251

ECONOMIC DIMENSIONS OF THE ENERGY AND CLIMATE TRANSITION IN BULGARIA: REGIONAL CHALLENGES AND OPPORTUNITIES FOR SUSTAINABLE DEVELOPMENT
type: item
description: The study analyzes the economic dimensions of the energy and climate transition in Bulgaria, focusing on regional differences, structural risks, and opportunities for sustainable development. The analysis examines the interrelationships between greenhouse gas emissions, the country's energy structure, European decarbonization policies, and their economic effects at the regional levelThe methodology is based on a comparative analysis of official European and national sources, including data on emissions by country and sector, EU regulatory frameworks, and environmental assessments by the European Environment Agency (European Parliament, 2024; European Environment Agency, 2025). A combined approach is applied, combining a quantitative comparison of emission profiles and a qualitative analysis of the economic consequences of climate policies. The results show that Bulgaria is at a critical stage of energy transition, characterized by high dependence on carbon-intensive energy sources and significant territorial imbalances. Coal regions, in particular the Maritsa Basin, are characterised by increased economic vulnerability due to the concentration of employment and industrial production related to fossil fuels. European policies-including Fit for 55, the European Climate Law, the Emissions Trading Scheme (ETS and ETS2), and the Carbon Border Adjustment Mechanism (CBAM) - have a direct impact on production costs, industrial competitiveness and investment decisions, creating both economic risks and opportunities for technological modernisation and structural transformation. An analysis of institutional practices based on environmental reports (Environmental Statement, 2024) shows that sustainable resource management-reducing energy consumption, switching to renewable electricity, improving waste management, and digitizing processes-leads to measurable savings and increased efficiency. Similar effects are observed in the agricultural sector, where the application of enviro…
subject: Articles
  topic: section
subject: energy transition, decarbonization, regional development, economic effects, sustainable development.
  topic: keywords
creator: Vesela Angelova
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 200
ending page: 212

STARTUP ECOSYSTEMS AND GROWTH POTENTIAL
type: item
description: Startup ecosystems play an essential role in increasing competitiveness, fostering innovation, and driving economic growth. This report examines the main characteristics of startup ecosystems, the factors that determine their growth potential, as well as the main challenges to their development. Established approaches from leading ecosystems that can be adapted in different national and regional dimensions are analyzed.
subject: Articles
  topic: section
subject: startup ecosystem, entrepreneurship, innovation, competitiveness, growth.
  topic: keywords
creator: Petar Dzhandarmov
rights: Copyright (c) 2026 New knowledge Journal of science http://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 281
ending page: 287