Proceedings of the Technical University of Sofia

Abstract: Usage of UV-C light is an economical and environmentally friendly technology for surface and air disinfection, but it’s used as stationary facilities in public buildings. This article presents an innovative product of a personal protection mask that uses this technology. It allows users to work in pathogen contaminated environment without affecting the aspiration. The developed design not only sterilizes the inhaled and exhalated air, but also provides ease of use, functional reliability and comfort fit across diverse facial topologies. The design is physically prototyped and experimental research was done on mixed male and female target group. The survey approved that the developed protective UV-C mask has good ergonomics, provides a secure facial seal and maintains an unobstructed field of view.

Abstract: Expanding on the transformative impact of artificial intelligence (AI) on the global economy, the impending shift towards heightened productivity carries both promises and challenges. As industries adapt to the era of automation, the potential for job displacement in specific sectors looms large, necessitating a nuanced understanding of the intricate dynamics at play. Effective policy formulation and strategic initiatives are essential to mitigate the adverse effects of AI on employment and foster a more inclusive economic ecosystem. This scholarly endeavor embarks on a comprehensive exploration of the complexities surrounding job loss catalyzed by AI and automation through the lens of a robust theoretical framework and meticulous statistical analysis. Delving deeper into the realms of task automation and skill substitution, the research scrutinizes the ripple effects of such transformations, encompassing job polarization dynamics, labor market shifts, and income disparities. Furthermore, this paper explores the emergence of new employment prospects and necessary skills within the AI realm, offering a comprehensive examination of the evolving labor landscape in light of technological advancements.

Abstract: The publication treats a current problem related to the organizational culture and social responsibility of small and medium-sized telecommunications enterprises, as a prerequisite for the occurrence of human factors bullying in the workplace. It reflects a current issue and trend worldwide, according to which the lack of adequate mechanisms and social practices for managing and influencing people leads to problems in social relationships, reduces labor productivity, limits motivation and forms low results in the labor process. The research is aimed at establishing factors and indicators, as a prerequisite of human resources bullying as a result of inappropriate organizational culture and socially responsible behavior, as well as those that, according to the surveyed respondents, are important for preventing bullying in the workplace. The research was conducted on the territory of three large cities in the Republic of Bulgaria, and a quantitative approach was used in the development of an online survey, through which empirical data was generated in the business of small and medium-sized telecommunications enterprises. Based on the results, an analysis of the impact of organizational culture and social responsibility was made, so as to establish the role and effect they have on the perception, behavior and performance of human resources in a work environment.

Abstract: Today's rapidly evolving business landscape, organizations are continually seeking innovative strategies to enhance employee productivity and maintain a competitive edge. This paper explores the transformative potential of big data analytics in achieving this objective within the realm of human resources (HR). Big data, characterized by its volume, velocity, and variety, presents unprecedented opportunities for HR departments to gain deeper insights into the factors influencing employee productivity. Through the analysis of vast amounts of structured and unstructured data, organizations can identify patterns, correlations, and predictive indicators related to employee performance. This paper synthesizes existing literature, case studies, and industry insights to provide a comprehensive understanding of how big data can be harnessed to increase employee productivity. By embracing a data-driven approach to HR management, organizations can unlock new opportunities for innovation, efficiency, and employee satisfaction. As we stand on the precipice of a data-driven revolution in HR, this paper aims to inspire organizations to embrace the transformative power of big data in fostering a more productive and engaged work.

Abstract: The purpose of this article is to clarify the nature and importance of content marketing. To look at the platforms through which content marketing takes place and how it affects the consumer. In content marketing, it is especially important to analyze the audience that uses this channel before creating content. Content marketing is a particularly popular tool among Gen Z.

Abstract: Recycling is becoming one of the most pressing issues on our planet. Each one of us should be concerned and recycle our waste properly. For this purpose, however, states need to promote these activities, mostly for companies, but also for household users. People are not aware of how to recycle and whether it is possible to do this activity manually and voluntarily. The report aims to familiarize stakeholders with the manual plasma recycling process. As well as surveying their opinion on issues related to the recycling process.

Abstract: Every item of expense taken as a business deduction must be supported by documentary substantiation. Docu¬mentary substantiation means that the entity has the necessary documents to record a business transaction, and the docu¬ments themselves meet the requirements of the regulations. According to the Bulgarian Accounting Act, enter¬prises shall carry out accounting based on the documentary substantiation of business transactions and facts, complying with the requirements for documentary compliance under the legisla¬tion in force. Documentary evidence consists of receipts, paid bills, or similar evidence sufficient to support expenditure. Ordinarily, documentary evidence will be con¬sidered adequate to support expenditure if it includes suffi-cient information to establish the amount, date, place, and essential charac¬ter of the expenditure. The purpose of this article is to present the main regulatory requirements for documenting accounting expenses for tax purposes in Bulgaria

Abstract: Big data is one of the latest business and technical issues in the technology era. Hundreds of millions of events occur every day. The financial world is deeply involved in the computation of big data events. As a result, hundreds of millions of financial transactions take place every day in the industrial world. Therefore, financial professionals and analysts believe that this is an emerging problem in data management and analysis of various financial products and services in industrial enterprises in Bulgaria. Therefore, identifying the factors where big data has a significant impact is also an important issue to explore with the influences. Big data analytics is the process of extracting relevant information and insights from large data sets to inform and support decision-making. In industrial enterprises, Big Data Analytics can be used to analyze financial market trends, customer behavior, fraud detection, risk management, etc. Big Data is one of the latest technological advances with strong applicability in almost every industry, including manufacturing. However, despite the business opportunities offered by this technology, its adoption is still at an early stage in many industries. Thus, this study aims to identify and rank the significant factors influencing big data adoption and in turn predict the impact of big data adoption on the performance of manufacturing companies.

Abstract: Two main issues are considered – the dynamics of inequalities and the dynamics of poverty in Russia and Bulgaria. A comparative analysis is made on both problems. Four indicators are used to study the dynamics of inequalities. To study the dynamics of poverty, five indicators are used – three for absolute poverty and two for relative poverty. The results of the research show the much better adaptability of the Russian economy compared to the Bulgarian one in the conditions of war and social disasters. They show the much better economic and social policy of the Russian ruling class, compared to that of the Bulgarian ruling class. Inequalities in Russia are smaller compared to those in Bulgaria. And the Human Development Index is higher. Poverty in Russia is smaller by all indicators, compared to that in Bulgaria.

Abstract: The rapidly evolving technologies are transforming financial interactions, with digital payments becoming a catalyst for change. This report explores their evolution, from early online payments to mobile wallets and blockchain technology. It analyses key developments, technological innovations and the impact on consumers, businesses, and the economy. The COVID-19 pandemic has accelerated their adoption, making them an integral part of our daily lives. Despite the convenience, speed, security, and transparency, digital payments also pose challenges such as cybercrime and digital division. Effective regulations, technological innovation and continued attention to security are critical to their sustainable development. Blockchains, cryptocurrencies, central bank digital currencies (CBDC) and contactless technologies will shape the future of digital payments, making them even faster, more secure, more convenient, and more accessible to all. Understanding their development is key for all participants in today's economy.

Abstract: The purpose and essence of green bonds are studied. The opportunities for investing in environmentally sustainable projects through their issuance are outlined. The possibilities of green investments in the context of the so-called "Greenwashing". The prospects facing the international bond market are outlined and some solutions for its optimization are proposed.