Open-access scientific articles in the following fields: Administration and Management Economics Informatics and Information Technologies Legal Sciences Psychology Social Activities Political Science and Public Communications Architecture and Construction Arts and Design Foreign Language Teaching Students’ Research Activities Archive - articles before 2024
ANALYZING THE PROCESS OF A GOOD DEATH: A SCOPING REVIEW
Background Dying well represents a major challenge for terminal patients, families, and healthcare staff due to emotional, existential, and structural barriers entailed in it. Aim To explore how terminal patients, families, and healthcare staff relate to the good death by synthesizing the existing empirical evidence through the prism of the SWOT framework. Design A scoping review was conducted to identify and outline key factors enhancing or hindering the process of the good death. Data Sources A systematic search via PubMed and JSTOR was performed in accordance with the PRISMA guidelines. Thirteen empirical studies addressing terminal patients in hospital, hospice, or home care settings were reviewed. Results Strengths included a preference for dying at home, effective symptom management, and applying supportive interventions for terminal patients and families. Weaknesses involved inadequate support, limited patient participation in decision-making, and ethical dilemmas delaying end-of-life care. Opportunities focused on improving symptom management with emotional support and strengthening patient- and family-centered care. Threats included overmedicalization, overtreatment, and ethical challenges that hinder a good death. Conclusion The good death extends beyond symptom relief and physical condition. Ensuring more patient-centered communication, provision of emotional support, effective symptom management, and overcoming ethical barriers are essential to ensure a good death.
Copyright (c) 2026 E-Journal VFU https://creativecommons.org/licenses/by/4.0
ELECTRONIC MONITORING OF PRISONERS AND OFFENDERS: A COMPARATIVE APPLICATION OF BULGARIAN AND ALBANIAN LEGISLATION
Electronic monitoring has become one of the most important instruments through which contemporary criminal justice systems seek to reduce unnecessary deprivation of liberty while preserving public safety, procedural compliance and the authority of judicial decisions. This study examines the legal architecture of electronic monitoring in Bulgaria and Albania, with particular attention to its application to prisoners, probationers, persons under house arrest and persons whose movement is restricted by a judicial decision. The Bulgarian model is analysed through the Law on the Execution of Punishments and Detention in Custody, the Criminal Procedure Code and the implementing regulation on electronic monitoring. The Albanian model is analysed through Law No. 10 494 of 22 December 2011, the probation framework and the institutional role of the Probation Service and the State Police. In addition to the comparative legal analysis, the study integrates an empirical questionnaire administered to 200 professionals, including 130 employees of penitentiary institutions and 70 employees of the Probation Service. The findings show a high professional acceptance of electronic monitoring as an alternative to imprisonment, but also identify insufficient technical capacity, partial training, lack of uniform protocols and the need for stronger legal and institutional safeguards. The study argues that electronic monitoring should not be treated as a merely technical substitute for imprisonment. Its legitimacy depends on legality, proportionality, risk assessment, data protection, rehabilitation-oriented supervision and independent control.
THE REGULATORY FRAMEWORK OF IFRS S1 AND IFRS S2 IN THE CONTEXT OF SUSTAINABILITY-ORIENTED CORPORATE DISCLOSURE
The study presents IFRS S1 and IFRS S2 as foundational elements of the new global regulatory framework for sustainability‑oriented corporate reporting, established by the International Sustainability Standards Board (ISSB). These standards are positioned as the cornerstone of sustainability‑related disclosure, aiming to ensure conceptual consistency, methodological clarity, and global comparability of corporate reporting practices. From a theoretical perspective, the study highlights the integration between financial and non‑financial reporting, introduced by the ISSB framework through the principle of connectivity of information. IFRS S1 and IFRS S2 do not treat sustainability as a separate or peripheral component, but rather as an integral part of financial information (even when referred to as “non‑financial”), relevant to the assessment of future cash flows, access to financing, and the cost of capital. Their investor‑oriented focus aligns with the traditional logic of IFRS, yet simultaneously conveys the message that enterprises should not perceive sustainability as an ethical declaration, but as a financially material managerial priority. At the same time, the study reveals the complexity of the practical implementation of the standards. The requirements of IFRS S1 and IFRS S2 necessitate the development of sophisticated internal systems for data collection, processing, and verification, as well as a high degree of organizational coordination. This transforms sustainability reporting into a resource‑intensive process, demanding significant analytical, technological, and administrative capacity. Special attention is given to sector‑specificity, which the ISSB framework addresses through the integration of the SASB standards. Their role is presented as critical for ensuring analytical depth and relevance of disclosures, since the general principles of IFRS S1 and IFRS S2 alone cannot capture the diversity of industry‑specific risks and opportunities. Thus, SASB is framed not as a rigid set of mandatory indicators, but as a methodological instrument, guiding the identification of material sustainability topics in accordance with the principle of financial materiality. In an academic context, the study has several dimensions. On the one hand, it offers an analytical interpretation of the ISSB framework by systematizing the key concepts, principles, and requirements of IFRS S1 and IFRS S2. On the other hand, it possesses pedagogical value, as it presents a complex regulatory architecture in a structured, logically coherent, and methodologically sound manner, making it suitable for teaching in fields such as sustainability, corporate governance, financial reporting, and ESG analysis.
Sustainability-Oriented Corporate Disclosure
AFFECT TOLERANCE UNDER ACTIVATION: A COMPARATIVE REGULATORY MODEL OF TRAUMA-FOCUSED THERAPIES
According to comparative efficacy studies and despite the numerous different trauma-focused psychotherapies currently in existence, the difference in efficacy between them is minimal. This paper argues that instead of focusing on comparing outcomes, a structural question is worth exploring. Namely, how exactly do these different treatments organize the emotional regulation work that patients must perform during trauma processing? This article develops a Comparative Regulatory Model, understanding diverse trauma-focused therapies as different variants of the same structural sequence, Activation → Dysregulation → Modulation → Integration, and establishing affect tolerance under activation as the central assessment variable. This model does not classify the superiority or inferiority of various treatment modalities. Its analytical purpose is to establish a common theoretical language for comparing the structures of different trauma treatments.
Since ancient times, there has been a belief that sometimes suffering, challenges and struggles can lead to positive personal or societal changes, even when they leave indelible scars and lasting wounds from the experience. This article seeks a therapeutic way out of traumatic injury by examining some of the available theories and practices, such as resilience and post-traumatic growth, developed to overcome the problem of trauma and achieve a positive outcome. This article also contains materials that are a continuation of the questions raised in the study “Trauma in a Religious Context” by finding corresponding growth zones in one of the five established psychological areas of PTR, which includes: Spiritual or existential change: Development of new and deeper spiritual beliefs, a sense of higher purpose or a change in one’s own philosophy of life. (1), (2), (3), (4).
THE RISE OF EMOTIONAL DYSREGULATION AMONG STUDENTS IN ISRAEL:PRESENTING THE PROBLEM AND THE EXISTING KNOWLEDGE GAP
Israel's education system faces a marked rise in emotional dysregulation among students, significantly exacerbated by the psychosocial consequences of two defining crises: the COVID-19 pandemic, including the closure of educational institutions, disruption of routine, and social isolation, and the events of October 7, 2023, and the ongoing war, which gave rise to anxiety, trauma, and sustained security uncertainty. Data from the National Authority for Measurement and Evaluation in Education (RAMA, 2024) indicate that only 58% of students feel their teachers listen to and care for them; 36% report difficulty controlling themselves when angry. Emotional regulation, the ability to manage, understand, and adaptively control emotions, is a central factor in academic, social, and psychological success. Nevertheless, a significant research gap exists in the Israeli context: no systematic study has examined the psychological mechanisms influencing emotional regulation development among elementary school students, particularly the role of relationships with significant adult figures, against the backdrop of recent crises. This article presents the scope of the problem, reviews the relevant literature, and identifies the existing knowledge gap.
PYRAMID ANALYSIS IN AN MS EXCEL ENVIRONMENT
Return on equity is an important summary indicator for evaluating business efficiency. A detailed study of this indicator using pyramid analysis models provides different perspectives on the main aspects of the business and contributes to making strategic and tactical management decisions. This paper aims to present possibilities for embedding a pyramid analysis model in an MS Excel environment in order to automate some procedures when performing a factor analysis of the return on equity and when forecasting the dynamics of the indicator level under different methods of financing investments.
EMPIRICAL ANALYSIS OF FINANCIAL BARRIERS IN THE TRANSITION TO SMART CITIES IN BULGARIA
The transition to smart cities in Bulgaria is particularly important for sustainable urban development. However, it is being delayed due to serious financial barriers and market imperfections. Traditional budget subsidies have been exhausted, which necessitates the exploration of new market mechanisms. The article identifies the severity of financial constraints facing Bulgarian municipalities based on an empirical survey among 43 experts and the definition of a working strategic framework of alternative financial instruments. The analysis outlines six main problems. The most serious are the lack of targeted state funding, limited access to European programs due to lack of capacity and weak interest from private capital. A complex set of green bonds, social impact bonds and shared venture capital funds tied to performance indicators (KPI) is proposed as a solution.
STRATEGIC VISION FOR THE DEVELOPMENT OF SMART CITY SYSTEMS IN BULGARIA
Dynamic climate and technological changes are placing new demands on urban spaces. In Bulgaria, there is a strong contrast in digital readiness between large and small municipalities. This study aims to define a long-term strategic vision for the transition to smart city systems in our country, tailored to national and local specificities. Through the application of Gap analysis, critical gaps in technological integration, cybersecurity, human resource capacity and the regulatory framework in the country have been identified. As a result of the analysis, a conceptual model has been developed, built around four main pillars (technological, environmental, civic and governance), and a Roadmap for phased institutional development and full systemic integration of the Bulgarian smart city has been proposed.
STRATEGIC HUMAN RESOURCE PLANNING THROUGH THE HIRA HYBRID INTELLIGENT MODEL
This article examines the urgent need to overcome traditional and rigid approaches to personnel management within the domestic pulp and paper industry. The main objective of the study is to identify current deficits in competency management within the sector and to propose a new proprietary model, HIRA, for agile and intelligent planning. Based on the conducted empirical study and the subsequent validation, the practical benefits of the model are demonstrated, resulting in a significant increase in the objectivity of personnel evaluation and the speed of response to production deficits.
MANAGEMENT OF THE ROUTER’S INPUT BUFFER FOR MPP COMPUTERS WITH A DOUBLE-LOOP HYPERCUBE INTERCONNECT NETWORK
Data flow control in routers — which are among the main functional units in multiprocessor MPP systems — allocates their buffers and channel bandwidth to data units (packets and flits). Efficient implementation of this mechanism is essential for achieving high throughput and low latency. In this paper, a variant of input buffer control for receiving data into a selected FIFO queue of a router for a Double-loop Hypercube (DLH) interconnect network is presented. The analysis is performed at the low (hardware) level over a bidirectional full-duplex channel using Virtual Cut-Through flow control. Control state machines, their operating algorithms, and control signals are presented. The software component developed on this basis implements simulations of queue allocation and release during receiving data. The obtained results prove the correctness of the architectural solutions used – a high degree of utilization of the input channels, their frequency bandwidth, and throughput is achieved.
Informatics and Information Technologies
PACKET TRANSFER BETWEEN ROUTERS WITH CUT-THROUGH FLOW CONTROL FOR MPP COMPUTERS CONNECTED IN A DOUBLE-LOOP HYPERCUBE INTERCONNECTION NETWORK
Data flow control on the routers connecting the nodes in multiprocessor MPP systems allocates their buffers and the bandwidth of their channels to the data units – packets and flits. The efficient implementation of data transfer is of essential importance for achieving high throughput and low latency. In this paper, a study of a variant of packet transfer between the output channel and the input buffer of two neighboring routers for a Double-loop Hypercube (DLH) interconnection network is presented. The transfer is implemented at a low (hardware) level over a bidirectional full-duplex channel using Virtual Cut-Through flow control. The functional units required for this purpose, their operating algorithms, and the control signals are presented. The software component developed on this basis implements the packet transfer simulation and verifies the correctness of the architectural solutions through the obtained results. The chosen approach achieves high speed in resource switching at the beginning and the end of the transmission, as well as a high degree of channel utilization and throughput. Keywords:
AN INTERACTIVE LEARNING APPROACH FOR TEACHING DIFFIE – HELLMAN KEY EXCHANGE PROTOCOL
The article presents an interactive learning approach for teaching the Diffie-Hellman key exchange protocol. The proposed framework combines structured exercises with an interactive web-based simulation that visualizes each stage of the protocol. The learning process is organized into a sequence of tasks, starting from modular arithmetic and leading to full protocol execution and security analysis. The approach was implemented with first-year Cybersecurity and DevOps students and evaluated through a questionnaire assessing learners’ perceptions of understanding and usability. Results indicate that students reported improved understanding of the Diffie-Hellman protocol and found the visual and interactive elements helpful in understanding the computation of the shared secret. Participants also reported that the simulation helped them follow the sequence of operations in the protocol and improved engagement compared to traditional manual problem-solving. Future work will focus on controlled experimental evaluation and extension of the framework to additional public-key cryptographic algorithms.
REQUIREMENTS FOR HUMAN RESOURCE COMPETENCIES IN THE CONTEXT OF THE UNITED NATIONS DEVELOPMENT PROGRAMME’S HUMAN DEVELOPMENT REPORT 2023–2024
The article examines the changing requirements for human resource competencies in the context of the UNDP Human Development Report 2023–2024. It focuses on global stagnation, growing inequalities, climate and geopolitical crises, digital transformation, and political polarization as key drivers reshaping the profile of required knowledge, skills, and attitudes. The paper argues that the traditional human capital paradigm is insufficient and that a broader understanding of human agency, collective participation, and the capacity to manage uncertainty is needed. Special attention is given to the role of higher education as a critical institutional mediator for developing systems thinking, digital and AI literacy, resilience, collective action, and civic engagement. The article concludes that university curricula and skills policies need to be transformed in order to support a more equitable, sustainable, and adaptive model of social development.
Administration, Management and Economics
Copyright (c) 2025 E-Journal VFU https://creativecommons.org/licenses/by/4.0
THE CRIME UNDER ART. 343B, PAR. 3 OF THE CRIMINAL CODE THROUGH THE PRISM OF THE IMPERATIVE REQUIREMENT THAT THE USE OF NARCOTIC SUBSTANCES BE “ESTABLISHED IN A LAWFUL MANNER”
The act constituting the offense under Article 343b, paragraph 3, of the Criminal Code consists of driving a motor vehicle after using narcotic substances or their analogues, established in a lawful manner. The offense is a violation in itself, and for it to be addressed, it is sufficient, from an objective point of view, that the act be committed, without the need for a specific harmful result to occur. For the elements of the offense under Article 343b, paragraph 3 of the Criminal Code to be met, in addition to the act of driving a motor vehicle, the law requires that another constituent element be fulfilled, namely that the driving of the motor vehicle be carried out after the use of narcotic substances or their analogues. The method of establishing this circumstance in a lawful manner is also the main point of contention of this article.
driving a motor vehicle after using drugs
ON THE UNEQUAL DISPOSITION OF THE PROBATIONARY SENTENCED OFFENDERS COMPARED TO THE EFFECTIVELY SENTENCED IN JUDICIAL REHABILITATION
The issue of the unequal treatment of offenders who have received suspended sentences compared to those serving actual prison terms in the application of judicial rehabilitation under Article 87(1) of the Criminal Code has not been subjected to a comprehensive scholarly analysis in the legal literature. Within the criminal law academic community, only certain legal aspects related to the cumulative conditions prescribed by law for granting judicial rehabilitation have been discussed. Thus, the first prerequisite—which requires that, within three years of the expiration of the sentence imposed by the judge or reduced through community service or a pardon, the convicted person has not committed another crime punishable by imprisonment or a more severe penalty—even though it is grammatically clear—poses significant difficulties in practice when it comes to its interpretation. These difficulties stem from the conflict between Article 88a, paragraph 3 of the Criminal Code and the fundamental rule of rehabilitation outlined in Article 87, paragraph 1 of the Criminal Code, and boil down to answering the question of when the three-year period under Article 87, paragraph 1 of the Criminal Code begins to run — from the moment the sentence imposed by the judgment, or the sentence reduced through community service or a pardon, expires, but not before the probationary period expires; or from the moment the probationary period expires, provided that no other crime was committed during that period that would have justified the activation of the suspended sentence. Although case law
FRANÇOIS DELSART AS A CONCEPTUAL PREDECESSOR OF MODERN DANCE
The article examines and analyzes the role of François Delsarte as one of the principal forerunners of modern dance and explores the influence of his theory of expressive movement on the development of dance art during the late nineteenth and early twentieth centuries. The philosophical and aesthetic principles of Delsarte's system are analyzed, emphasizing the relationship between inner experience and outward gesture, as well as the unity of body, mind and emotion. Special attention is devoted to the dissemination of Delsartism in the United States through the work of Steele MacKaye and Genevieve Stebbins, who adapted and popularized the method, transforming it into the foundation of a new approach to stage practice and pedagogy. The study traces the impact of these ideas on the artistic concepts of Isadora Duncan, the Denishawn School, and Martha Graham, whose understanding of natural movement, the body's center, and emotional expressiveness may be regarded as a continuation of the fundamental principles established by Delsarte. The paper also examines the European line of influence through the systems of Émile Jaques-Dalcroze, Rudolf Laban, Kurt Jooss and Pina Bausch, demonstrating the continuity between Delsarte's conception of movement as a bearer of meaning and the emergence of contemporary dance theatre. On this basis, it argues that François Delsarte's contribution extends far beyond the field of actor training and should be recognized as
RELATIONSHIP DISSATISFACTION AS A FACTOR FOR INFIDELITY
Satisfying marital and romantic relationships are highly valued by people all over the world. Relationship satisfaction is a well-researched predictor of subjective well-being, mental and physical health, and longevity, while relationship dissatisfaction is considered by many researchers to be a major cause of separation and divorce. Among the most dramatic consequences of low relationship satisfaction is the increased vulnerability to infidelity. This article examines relationship dissatisfaction as one of the main predictors of infidelity, from the perspective of three important aspects – lack of love, incompatibility between partners, and an unfavorable ratio between the benefits of the relationship and the costs it requires. A better understanding of the problems in couples that lead to relationship dissatisfaction may help to build on and enrich existing therapeutic approaches aimed at preventing infidelity or managing its consequences.
THE DEATH AVOIDANCE PARADOX IN PSYCHIATRIC END-OF-LIFE CARE: A MULTIDIMENSIONAL CONCEPTUAL FRAMEWORK OF CLINICIAN AVOIDANCE
Background Patients with severe mental illness (SMI) experience high physical morbidity and reduced life expectancy yet remain underrepresented in palliative and end-of-life care. Clinicians working in psychiatric settings face complex clinical, ethical, and organizational challenges, contributing to disparities in care. Aim This paper develops a conceptual framework to explain how avoidance behaviors emerge and persist among healthcare professionals in psychiatric end-of-life care. Conceptual approach The framework is based on a conceptual synthesis of literature from palliative care, psychiatry, Terror Management Theory, experiential avoidance research, and organizational behavior. It integrates psychological and systemic perspectives to develop a multidimensional explanatory model. Proposed framework The Death Avoidance Paradox is introduced as a five-dimensional model comprising existential, emotional, cognitive, organizational, and cultural avoidance. These interrelated domains interact recursively, transforming mortality-related anxiety and clinical uncertainty into sustained patterns of professional and institutional avoidance, ultimately shaping communication and care delivery. Conclusions The framework provides a comprehensive explanation for persistent disparities in psychiatric palliative care by conceptualizing avoidance as a multilevel and dynamic process. It offers a theoretical foundation for future empirical research, clinical training, and organizational interventions aimed at improving end-of-life care for patients with SMI.
RETIREMENT TRAINING AS A POSITIVE EDUCATIONAL INTERVENTION: MITIGATING AGEISM AND ENHANCING EUDAIMONIC WELL-BEING THROUGH MULTIDIMENSIONAL LEARNING
The transition into retirement represents a profound developmental and psychosocial status passage that alters an individual’s identity, daily structure, and social matrix. Within contemporary longevity societies, this transition is increasingly complicated by structural ageism and stereotype threat, which can significantly undermine older adults' psychological resilience. Moving beyond traditional financial and administrative pre-retirement planning, this conceptual paper presents an integrated pedagogical and psychological framework that repositions retirement preparation as a structured "Positive Educational Intervention." Drawing upon Social Cognitive Theory, Role Theory, and Ryff’s Eudaimonic Positive Psychology matrix, we propose a mediation model wherein systematic pre-retirement training serves as a catalytic generator of cognitive, social, and health resources. This paper analyzes how specialized learning and developmental guidance drive multidimensional adjustment across physical, familial, social, and professional anchors, subsequently predicting high levels of eudaimonic psychological well-being among Israeli retirees aged 60–70. By framing retirement preparation as a transformative learning environment, the proposed model addresses a critical gap in Scopus-indexed educational gerontology literature, providing solid theoretical pathways for policymakers, human resource directors, and adult education practitioners seeking to promote successful retirement adaptation and psychological well-being.
INTEGRATED MODEL FOR INTERACTION BETWEEN LOGISTICS ANDMARKETING ACTIVITIES IN SMALL AND MEDIUM-SIZED ENTERPRISES
In the conditions of a dynamic economic environment, increasing competition and accelerated digital transformation, the integration between logistics and marketing activities is gaining key importance for increasing the efficiency and competitiveness of small and medium-sized enterprises (SMEs). Existing models are not sufficiently adapted to the specifics of SMEs and do not provide a comprehensive approach to coordination and assessment of the interaction between the two functional areas. This article presents a developed integrated model of interaction between logistics and marketing activities, based on a systematic approach and tailored to the specific characteristics of small and medium-sized enterprises. Its conceptual structure, operating logic and possibilities for practical application are analyzed. It is argued that the application of the model creates prerequisites for improving interfunctional coordination, optimizing business processes and increasing the organizational efficiency and competitiveness of enterprises.
КОМУНИКАЦИЯ, ОБРАТНА ВРЪЗКА И ПРАВО НА ВЪЗРАЖЕНИЕ:ПРОЦЕСУАЛНА СПРАВЕДЛИВОСТ В ОНЛАЙН ОБРАЗОВАТЕЛНАТАПЛАТФОРМА
Настоящата студия разглежда комуникацията, обратната връзка и правото на възражение не като вторични комуникационни удобства в онлайн образователната платформа, а като взаимосвързани механизми на процесуална справедливост и управленска легитимност. Изследването изхожда от разбирането, че платформата не може да бъде възприемана като справедлива само защото функционира технологично ефективно или предоставя съдържателно богата среда. Тя е приемлива тогава, когато допуска участниците да бъдат чути, да получават реакция и да разполагат с реална възможност за сигнал, възражение и корекция в рамките на ясна и проследима процедура. В този смисъл централният проблем на студията не е комуникацията в общ смисъл, а управленската способност на системата да осигурява процедурна чуваемост. Студията има тематичен, междуролев и процедурно-аналитичен характер и стъпва върху вторичен сравнителен прочит на вече събран емпиричен материал от четири ролеви корпуса: ученици и обикновени потребители, учители и създатели на съдържание, родители, както и заявчици и външни заинтересовани страни. За целите на анализа данните са организирани около пет тематични ядра: достъп до комуникация и обратна връзка; право на сигнал и възможност за намеса; проследимост на реакцията; право на възражение и оспорване; и условията, при които процедурата се възприема като справедлива. Резултатите показват, че различните роли влагат различно съдържание в комуникацията, обратната връзка и правото на глас, но всички са чувствителни към едно и също условие: дали платформата допуска реален път за участие в собствените си процедури. При ученика това се проявява като нужда да бъде чут и ориентиран, при учителя — като право на професионално валидна реакция и възможност за оспорване, при родителя — като сигнал, защита и проследимост, а при външния участник — като реакция спрямо отчетността и процедурната прозрачност. На тази основа студията защитава извода, че онлайн образователната платформа е процесуално справедлива не когато изключва възражението, а когато го допуска в ясна, проследима и коригируема процедура. В този смисъл текстът има принос в полето на администрацията и управлението, като концептуализира процедурната чуваемост като вътрешен механизъм на легитимното платформено управление.
ИНТЕГРАЛЕН ДИАГНОСТИЧНО-ПРОЕКТИРАЩ МОДЕЛ ЗА УСТОЙЧИВОУПРАВЛЕНИЕ НА ОНЛАЙН ОБРАЗОВАТЕЛНА ПЛАТФОРМА
Настоящата студия предлага интегрален диагностичнопроектиращ модел за устойчиво управление на онлайн образователна платформа. Тя изхожда от разбирането, че устойчивостта на платформата не може да бъде обяснена чрез единичен управленски фактор - нито чрез мотивацията, нито чрез контрола, нито чрез прозрачността, нито чрез технологичната ефективност или ресурсната обезпеченост сами по себе си. Устойчивостта се разглежда като координационна способност на системата да поддържа съвместимост между роли, правила, процедури, алгоритми, признание, контрол и образователна мисия. Студията има синтетичен и моделно-извеждащ характер, но не се ограничава до обобщение на предходни резултати. Нейната основна задача е да преобразува вече установени ролеви и тематични зависимости в управленска архитектура, приложима за диагностика, проектиране и усъвършенстване на реални платформени среди. Изследването използва агрегирана емпирична опора от четири ролеви анкетни корпуса с общо 494 респонденти, като данните се третират не като ново първично изследване, а като основа за калибриране на принципите на модела. Предложеният модел показва, че устойчивата онлайн образователна платформа не е тази, която максимизира един отделен елемент - участие, контрол, автоматизация, ресурс или прозрачност - а тази, която координира вътрешните си напрежения чрез легитимна управленска архитектура. В този смисъл студията има принос към полето на администрацията и управлението, като предлага не само концептуална рамка, но и основа за практически управленски анализ, организационна диагностика и проектно усъвършенстване на платформени образователни системи.
ESTIMATING AGRICULTURAL DAMAGE IN POLAND AMID GROWINGCLIMATE RISKS: TRADITIONAL, INSURANCE-BASED, AND TECHNOLOGICALMETHODS
Agriculture is one of those sectors of the economy where the risk of conducting business is particularly strongly linked to the impact of natural, climatic, and biological factors. Unlike many other sectors, where the entrepreneur can largely control the production process, agricultural production remains dependent on weather conditions, soil quality, water availability, the course of the growing season, the occurrence of plant and animal diseases, and pressure from game animals. For this reason, damage in agriculture should not be equated solely with the physical destruction of a specific asset, but also with the loss of expected production output, a decline in crop quality, a reduction in farm income, or the necessity of incurring additional expenses to restore production to a state that allows for its continuation (Lipińska, 2014). The problem of estimating agricultural damage takes on particular significance amid the increasing frequency and intensity of adverse weather events. Drought, hail, flooding, spring frosts, torrential rains, hurricanes, or the adverse effects of overwintering can lead to losses of a highly varied nature, ranging from local damage, limited to a single farm or plantation, to mass events affecting significant areas of agricultural production. The literature emphasises that climate risks are among the primary categories of threats on farms, and their 2 significance is growing as weather conditions change and crop production becomes more variable (Czekaj, 2016). A specific example of this type of risk is the adverse effects of overwintering, which may not become apparent until the start of the next growing season, making it difficult to unequivocally determine the moment the damage occurred and its actual extent (Gawrońska, 2014). Accurate determination of the extent of the damage is of fundamental importance for both the agricultural producer and the entities involved in the loss compensation process. For the farmer, the outcome of the assessment determines the amount of compensation due, the possibility of obtaining public aid, the ability to maintain financial liquidity, and the ability to continue production in the next season. For an insurance company, an accurate assessment of damage is a prerequisite for maintaining a balance between the protective function of insurance and the economic stability of its portfolio. For public administration and aid agencies, however, it serves as the basis for rationally directing funds to those farms that have actually suffered losses requiring support. In this sense, agricultural damage assessment is not only technical but also economic, legal, and social The traditional model of damage assessment is based primarily on reporting the damage, conducting an on-site inspection, determining the area affected by the loss, assessing the extent of crop damage, and preparing documentation that serves as the basis for payment of compensation or another form of compensation. This type of procedure remains particularly important in cases of individual and localized damage, especially wildlife damage, where it is necessary to establish a link between the animals’ actions and the specific damage to the crop (Flis, 2019). At the same time, the practice of assessing damage caused by animals to agricultural crops shows that this process can give rise to numerous disputes regarding the timing of the damage report, the extent of the damage, the amount of the potential harvest, and the liability of the entity obligated to pay compensation (Flis, 2019). A separate but closely related issue to damage assessment is the functioning of agricultural insurance. Crop and livestock insurance constitute one of the fundamental tools for mitigating the effects of production risks on farms; however, their effectiveness depends on the scope of coverage, the affordability of premiums, the level of public subsidies, the structure of the contract, and the method of claims settlement (Kozak & Weremczuk, 2019). In the Polish context, subsidized insurance plays a significant role, as it is intended to increase the prevalence of insurance coverage in agriculture; however, the literature indicates that this system continues to face barriers related, among other things, to limited coverage, the problem of drought risk, and insufficient interest among some agricultural producers (Janowicz-Lomott & 3 Łyskawa, 2016). This means that the mere existence of an insurance system does not eliminate the problem of damage assessment; on the contrary, it makes the quality of this process a condition for the effectiveness of the entire loss compensation mechanism. In recent years, increasing attention has been paid to the potential to supplement traditional damage assessment methods with index-based and technological approaches. Index-based insurance, especially with regard to drought, is based on the assumption that the payment of benefits can be linked to a specific parameter, such as precipitation levels, temperature, soil moisture, or another indicator reflecting production conditions, rather than an individual assessment of damage on each farm (Kaczała & Łyskawa, 2012). This approach can reduce claims-settlement costs, accelerate benefit payments, and minimise disputes, though it also raises the issue of basis risk—that is, the discrepancy between the index value and the actual loss incurred by a specific farmer (Kaczała, 2017). At the same time, methods that utilize drones, satellite imagery, vegetation indices, and geographic information systems are being developed, enabling more objective and faster assessment of losses across large areas (Iwahashi et al., 2023). Equally important are solutions utilizing radar and optical data as well as spatial analysis tools in the assessment of flood damage in agriculture (Nazir et al., 2025). The aim of this article is to present and evaluate selected methods for estimating agricultural damage in Poland, with particular emphasis on crop damage, hunting damage, the crop insurance system, and the potential for using modern index-based and remote sensing tools. This objective stems from the need to view damage assessment not as a single technical activity, but as a complex decision-making process in which the interests of farmers, insurers, public administration, and institutions responsible for agricultural risk management intersect. The main research problem of the article can be formulated as a question: are traditional methods of agricultural damage assessment sufficient in the context of the growing scale of climate risks, or do they need to be supplemented with index-based, digital, and remote sensing methods? The thesis adopted is that reliable estimation of agricultural damage is a prerequisite for fair compensation for losses, the effective functioning of agricultural insurance, and the rational allocation of public aid; however, in the context of increasing climate risks, traditional visual inspection methods should be supplemented with index-based and technological solutions. The article employs a literature review, a regulatory-institutional analysis, and a comparative method. The literature review helps clarify the concept of agricultural damage, the types of risk, and the basic mechanisms for loss compensation. The regulatory and institutional analysis facilitates a discussion of the importance of agricultural insurance and 4 damage assessment procedures, while the comparative method contrasts the traditional visual inspection model with index-based and technological solutions. The structure of the article follows this framework: the first part discusses the concept, types, and causes of agricultural damage; the second presents traditional and insurance-based methods for estimating such damage; and the third identifies practical problems and modern trends in the development of the loss assessment system.
VALUE ADJUSTMENT OR RISK ADJUSTMENT? PREMIUMS ANDDISCOUNTS IN CORPORATE VALUATION: THE CASE OF BROKERAGERECOMMENDATIONS
Corporate valuation is one of those areas of finance where the precision of a quantitative model must be supplemented by the analyst’s professional judgment. The value of a company is not solely the result of the mechanical application of the income, comparable, or transaction-based methods. It is also the result of interpreting characteristics of the entity being valued, such as the liquidity of its shares, the size of the company, its ownership structure, The literature on the subject indicates that premiums and discounts are among the more complex, yet subjectively prone, elements of the valuation process. Prusak (2014) emphasises that their application depends on the level of value being estimated, particularly on whether a controlling, minority, freely tradable, or transfer-restricted stake is being valued. Similarly, Damodaran (2005) points out that illiquidity can affect a company’s value both through a direct discount and by increasing the required rate of return. This means that the mere identification of risk does not yet determine how it should be accounted for in the valuation. The distinction between a discount and a risk premium is particularly significant. In this article, a discount is understood as an adjustment that directly reduces the value of the company, equity, or a specific block of shares. This primarily applies to discounts arising from 29 illiquidity, lack of control, holding-company status, and legal or economic constraints. Risk premiums are of a different nature; they do not increase the company's value but raise the discount rate, thereby reducing the present value of future cash flows. This group includes, among others, the size premium, the specific risk premium, the country risk premium, and the regulatory risk premium. This approach is consistent with the practice of estimating the cost of capital, in which a company’s additional risks may be accounted for by adjusting the cost of equity or the weighted average cost of capital (Grabowski, 2018; Harrington et al., 2021). The research problem of this article thus boils down to how premiums and discounts are applied in brokerage recommendations and whether the manner of their recognition corresponds to the classifications presented in the literature on the subject. The aim of this article is to identify and organize the premiums and discounts used in corporate valuation, and subsequently to compare theoretical findings with the practice of analytical reports concerning Polish and foreign companies. The empirical basis of the study is an original compilation of brokerage recommendations and analytical reports prepared in an Excel spreadsheet. The compilation includes the company name, country, report date, author of the analysis, type of adjustment applied, mechanism of its impact on the valuation, location within the model, amount of the adjustment, the analyst’s justification, and a link to the source report. This allows an assessment of whether the adjustments applied by analysts constitute a direct discount to value, a premium that increases the discount rate, or a qualitative adjustment incorporated into scenarios, forecasts, or multiples. The article consists of three parts. The first part presents the theoretical foundations for the use of premiums and discounts in corporate valuation. The second part provides an empirical analysis of the reports included in the Excel spreadsheet. The third part assesses the alignment of market practice with the literature and identifies the main methodological issues, particularly the risk of double-counting the same risk factors.
LINE OF THRUST AND ELASTIC EQUILIBRIUM IN MASONRY ARCHES
This paper investigates the role of geometric configuration as the primary factor governing the stability of massive masonry arch structures. Based on a historical and theoretical review of the development of analytical methods, followed by a parametric analysis, the influence of the main geometric ratios—rise-to-span (f/L) and thickness-to-span (t/L)—on the position of the line of thrust is evaluated. The results demonstrate that the stability of the arch directly depends on the geometrically admissible position of the internal compressive force flow within the effective cross-section. The analysis confirms that geometry represents a key criterion for the load-bearing capacity and limit-state behavior of masonry arch systems.
ASSESSMENT OF FIRE HAZARD UNDER EXPLOSIVE SPALLING DEVELOPMENT IN REINFORCED CONCRETE STRUCTURES
The present study examines the fire hazard associated with the development of explosive spalling in reinforced concrete structures under fire exposure. Special attention is given to the mechanisms of concrete layer separation caused by thermal stresses and internal vapor pressure. The influence of explosive spalling on the reduction of the effective cross-section, exposure of reinforcement, and decrease in load-bearing capacity is analyzed. It is shown that the asymmetric loss of concrete cover may lead to eccentricity of the applied load and the occurrence of additional bending moments, which accelerate structural failure. The study also discusses the impact of this phenomenon on the overall fire resistance and structural reliability of buildings. Particular emphasis is placed on preventive protection measures aimed at reducing the risk of explosive spalling and improving structural fire safety.
SAFETY ENGINEERING IN THE EXECUTION OF CONSTRUCTION EXCAVATIONS
The present study examines the main risks associated with the execution of construction excavations and the necessity of applying effective technical and organizational safety measures. The engineering and regulatory requirements related to slope stability, the influence of groundwater, and external loads acting on the soil mass are analyzed. The main factors leading to loss of stability and the occurrence of аварийни situations are identified. An engineering scheme of a supported excavation is presented, together with the analysis of a real accident caused by insufficient shoring and failure to comply with safety requirements. Based on the performed analysis, the main technical and organizational measures for risk reduction and improvement of safety during excavation works are formulated.
RETIREMENT PREPARATION AS A PREDICTOR OF PSYCHOLOGICAL WELL BEING AMONG ISRAELI RETIREES: A MULTIDIMENSIONAL EXAMINATION
Retirement represents one of the most significant developmental transitions in later adulthood. Beyond the cessation of employment, retirement involves substantial psychological, social, economic, familial, and health-related changes that may influence an individual's overall well-being and quality of life. In contemporary aging societies, successful adaptation to retirement has become an increasingly important concern for researchers, policymakers, and practitioners. The purpose of this conceptual paper is to examine the role of retirement preparation as a predictor of psychological well-being among Israeli retirees aged 60–70 years. Drawing upon contemporary gerontological theories, including Resource Theory, Continuity Theory, and the Life Course Perspective, the paper proposes a multidimensional framework in which retirement preparation contributes to successful adaptation across six interrelated domains: psychological, familial, social, economic, professional, and health adaptation. The literature suggests that individuals who engage in comprehensive retirement preparation are more likely to experience smoother transitions, stronger coping resources, greater life satisfaction, and higher levels of psychological well-being. Furthermore, multidimensional adaptation is expected to play a central role in facilitating positive retirement outcomes and maintaining quality of life throughout later adulthood. Despite growing scholarly interest in retirement and successful aging, limited research has examined retirement preparation as a multidimensional construct, particularly within the Israeli context. Therefore, this paper addresses an important gap in the literature by presenting an integrated conceptual model linking retirement preparation, multidimensional adaptation, and psychological well-being. The proposed framework may provide a foundation for future empirical research and contribute to the development of comprehensive retirement preparation programs designed to enhance retirees’ psychological well-being, successful adaptation, and overall quality of life.
BANK LENDING AND HUMAN CAPITAL DYNAMICS IN BULGARIAN AGRICULTURE: THE RELATIONSHIP WITH THE LEVEL AND STRUCTURE OF EMPLOYMENT (2009-2023)
This article examines the relationship between bank lending and human capital dynamics in Bulgarian agriculture over the period 2009-2023, focusing on the level and structure of employment. Drawing on annual data from the Bulgarian National Bank (BNB) and the National Statistical Institute (NSI), it combines descriptive, correlation and regression analysis. The results reveal a moderate negative association between bank lending and total agricultural employment (Pearson's r = -0.554): a one-million-euro increase in lending corresponds, on average, to roughly thirty fewer employed persons. At the same time, the composition of employment shifts - the share of workers with higher education rises, while the workforce continues to age. These findings indicate that lending acts primarily as a driver of modernisation and labour-saving technological change rather than as a mechanism for expanding employment, and that its effect on human capital is mixed. On this basis, recommendations are formulated for improving access to credit and targeting financial instruments towards human capital development amid demographic pressures.