as the economic, technological and social challenges of creating national and regional competitiveness have become increasingly difficult to address in a valuable way, growth-friendly factors like research infrastructure need to be exploited in their full capacit y and capabilities.
This paper discusses the importance of public policy and current issues in the context of Agricultural Knowledge and Information System (AKIS) in Bulgaria. The goal is to outline the major challenges and perspectives as basis for analysis of the innovation potential within the sectoral innovation system of the agricultural sector in Bulgaria. Analysed is data about the major stakeholders, international and national programs supporting innovations in the sector, creation of new knowledge and technological solutions, scientific and research activity, state of transfer of technology in the context of agricultural ecosystem. A systematic approach with qualitative monitoring and quantitative assessment are applied for evaluation and definition of the types of effects in the innovation ecosystem. The results confirm, that despite the efforts and funds supporting AKIS, the public policy is not efficient, the stakeholder's activity is limited, and the innovation and transfer of technology are not enough powerful to drive the economic growth and competitiveness in agriculture. The development of innovation potential should be based on the implementation of policies/addressing of measures that are relevant to the potential of the units of the innovation ecosystem and the priorities for their development.
Research background: The implications of globalisation for social policy have been highly debated at the specialised literature. Social policies as an element of corporate responsibility reports (CSR) is neglected compared to environmental information. This can have a negative effect on the sustainability and development of industries directly dependent on their staff. Such sector in Bulgaria is the tourism where at the national level, the main challenge is the adequate parallel development of human resources as they underlie tourist product construction and development.
Purpose of the article: The main aim of the study is to analyse factors that impact on the disclosed staff-related social policies at the financial statements of hotel enterprises in the territory of Varna and Burgas Black Sea regions in Bulgaria. The factors under analyses are the size of the organisation, available external audit control, available foreign participation in the capital, applicable accounting standards, accounted result (profit or loss); enterprise category.
Methods: The adopted research methods are logical, deductive and comparative methods, methods of analysis and synthesis. To verify the author hypotheses the IBM – SPSS Statistics software is used.
Findings & Value added: The results of the study show that comparatively high percentage of the enterprises do not publish staff- related information. This could lead to harmful effects to globalisation based on asymmetry in the data, problems with recruitment of qualified staff, unjustified economic decisions by data users. From all factors, under review, the strongest calculated statistic relationship is between the external audit control and staff-related disclosures.
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