The overall aim of this paper is to empirically evaluate the perception of SME managers or owners on business performance (BP) during the year 2023, compared to 2022. The research has determined the dependent variable – the evaluation of BP – while education (EDU), drafted business plan (DBP), experience in the field in which the business operates (EXP), managerial ability (YMS), new product development (NPD), and inadequate skill level of employment skills (ILES) are defined as independent variables. The sample during the realization of this research consists of 336 questionnaires. The data for the inquiry were collected between March and April 2023. Multinominal regression was applied as the econometric approach, and it was also used in some of the important tests for the model’s determination. The discoveries of this study reveal that education, experience in the field in which the business operates, and managerial skills have a statistically significant influence while other variables exhibit an insignificant influence on BP. With a view towards contribution and originality, our research differs essentially from earlier studies, both in the selection of variables and in the applied approach. Therefore, productive discussions will result between scholars, academics, and policy-making bodies.

Precision agriculture represents an innovative approach utilizing technologies and scientific methods to enhance the efficiency and sustainability of agricultural oper-ations and their application in modern agriculture. Various technological innovations are analyzed, including the use of sensors, GPS systems, remote sensing, and software solutions that aid in optimizing agricultural operations. The article discusses the chal-lenges of implementing precision agriculture, as well as future development opportuni-ties in the sector and the potential benefits for farmers, rural communities, and the en-vironment from implementing this approach. The importance of precision agriculture as an innovative strategy for addressing challenges and achieving sustainable develop-ment in agriculture is emphasized. The goal of this article is to assist agricultural pro-ducers, agricultural specialists, and decision-makers in the sector in making informed decisions and strategies for implementing precision agriculture in their practices. Im-plementing precision agriculture will lead to improved efficiency and sustainability by reducing the use of resources such as water, fertilizers, and pesticides, increasing the productivity of agricultural crops, and reducing the adverse environmental impacts of agriculture.

 Nearly 50 years ago, Mark Granovetter initiated a fundamental critique of economic theory. His critique was the starting point for the New Economic Sociology (NES). Particularly, he criticized the emerging theories of New Institutional Economics (NIE), focusing on the ideas of Oliver Williamson (1932–2020) who was one of the most prominent representatives of this school. In this paper we address this critique and Williamson’s response to it. Williamson argued from the perspective of transaction cost economics, while Granovetter focused on the social embeddedness of individuals. The impact of this debate on economics has resulted in an increased research interest in the role of institutions and social networks. However, both lines of thought did not bring economic and sociological theories together. NES established as a subdiscipline in Sociology. Its central concept of embeddedness continued to attract interest but proved to be of little empirical applicability. NIE, on the other hand, has become part of mainstream economics.

The current study seeks to establish the preferences of Bulgarians through exploring how passenger transport in Bulgaria developed from 2012 to 2022. On a theoretical level, the characteristics of this sector are described, such as types of passenger transport vehicles. The research interest is aimed at tracking the dynamics behind all the options for passenger carriage forming the supply of the transport market in Bulgaria: by rail, bus, air, water, and urban electric transport. To achieve this objective, the parameters of activity in the passenger transport segment are used as the main measures – number of passengers, passenger-kilometres and average distance travelled. During the studied period, passenger transport in Bulgaria developed at variable rates and was influenced by environmental factors. The mode of transport most affected by the pandemic in 2020–2021 was by air. A decrease in the total number of passengers and overall performance for 2022 compared to 2012 can be observed. This decline is due to a decrease in bus and rail transport indicators. The study has established that Bulgarians prefer traveling by bus to other public transport alternatives. Although the absolute number of vehicles has decreased in this segment, it has the largest relative share according to the indicators of transported passengers and performed work as part of the total transport activity in the country.

In a practical respect, attention is focused on modern solutions related to information and communication technologies, as well as some opportunities to attract more public transport passengers. The author also draws attention to some EU initiatives in the field of air and maritime transport concerning Union-wide energy policy.

 This study examines the pivotal role of Customer Relationship Management (CRM) in the realm of international business strategy. By analysing various definitions and models of CRM, it identifies how CRM strategies align with organisational goals across different market conditions and cultural landscapes. The paper synthesizes these findings to propose a comprehensive CRM approach that enhances customer satisfaction and organisational profitability while addressing the challenges of international business operations.

This paper aims to acknowledge and pay due respect to one of our leading researchers in the field of accounting thought in Bulgaria, having worked over the last fifty years – the end of the 20th century and the beginning of the 21st century. Emphasis is placed on the main scientific contributions of Prof. Trifonov, particularly his creative efforts – to synthesize theories; to overcome the one-sided justification of research questions; to continuously search for new methodological and philosophical foundations of accounting; to eschew the trivial interpretations; to continuously attempt to raise the bar in accounting to a higher theoretical level. The manuscript also distinguishes Prof. Trifonov as “a role model of scientific dignity” (to borrow from Prof. D.Sc. Mihail Dinev).