Template-Type: ReDIF-Article 1.0 Author-Name: Ishola Olatunji Author-Workplace-Name: College of Management and Social Sc., Covenant University Author-Name: Cordelia Omodero Author-Workplace-Name: Covenant University Ota Title: The Role Of Taxation In Promoting Sustainable Development In Nigeria Abstract: This research examined the nexus between taxation and sustainable development in Nigeria. The study’s specific objectives were to investigate how company income tax, petroleum profit tax, and value added tax would affect sustainable development, measured by per capita income, in Nigeria. Secondary data from 1994 till 2022 and sourced from the annual report of the Nigerian Federal Inland Revenue Services was utilized for the study. The sourced data was estimated using the Vector Error Correction Model. The unit root test showed that all the variables were stationary at first difference and the Johansen Cointegration revealed a long run relationship among the variables. Findings showed that company income tax, petroleum profit tax, and value added tax positively and significantly impact per capita income. The research, therefore, recommended that the government should ensure that tax funds are utilized for infrastructural and economic developmental objectives as it would facilitate Nigeria’s economic development. Classification-JEL: H24; H25; O10 Keywords: Company Income Tax, Petroleum Profit Tax, Value Added Tax, Per Capita Income, Taxation Journal: Economic Archive Pages: 3-35 Issue: 1 Year 2025 File-URL: http://hdl.handle.net/10610/5171 Handle: RePEC:dat:earchi:y:2025:i:1:p:3-35 Template-Type: ReDIF-Article 1.0 Author-Name: Ventsislava Nikolova-Minkova Author-Workplace-Name: Technical University Title: Structure And Dynamics Of Bulgarian And Foreign Trademark Activity In Bulgaria For The Period 2010-2023 Abstract: As one of the objects of industrial property of increasing importance in recent years, trademarks are a preferred tool for influencing consumer attitudes and increasing the recognition of companies. However, research in the field of the structure of trademark activity and the dynamics of its change under the influence of various environmental factors remains out of the focus of researchers in Bulgaria. The main purpose of this article is to present the state and dynamics of Bulgarian and foreign trademark activity in Bulgaria for the period 2010-2023. The Bulgarian trademark activity abroad is also measured. The study is based on information on the number of filed and registered trademarks obtained from the database of the World Intellectual Property Organization (WIPO). As a result of the study, it was found that in the period 2010-2023 there was a decreasing foreign activity in Bulgaria, but the interest of Bulgarian applicants and trademark owners in the protection of trademark rights abroad is growing. Classification-JEL: F23; О34 Keywords: trademark activity, application activity, trademark registration Journal: Economic Archive Pages: 36-56 Issue: 1 Year 2025 File-URL: http://hdl.handle.net/10610/5172 Handle: RePEC:dat:earchi:y:2025:i:1:p:36-56 Template-Type: ReDIF-Article 1.0 Author-Name: Mihail Chipriyanov Author-Workplace-Name: D. A. Tsenov Academy of Economics Author-Name: Raphael Röettinger Author-Workplace-Name: D. A. Tsenov Academy of Economics Title: Prevention Strategies Against Violence In German Football Stadiums: A Public Administration Perspective Abstract: This study investigates the role of public administration in the development and implementation of effective security measures in German football stadiums. Using a qualitative research approach, the study combines an extensive literature review with an analysis of existing security concepts. Key factors such as legal frameworks, cooperation between authorities, and preventive measures are examined. The findings reveal that security challenges stem from tensions between fans, particularly Ultras, and law enforcement, as well as inconsistent regulations across federal states. Best practices, such as stadium alliances and international cooperation during UEFA EURO 2024, demonstrate the potential for improved security strategies. However, concerns remain regarding the balance between security measures and civil rights, particularly in relation to data collection on violent offenders. The study concludes that a stronger focus on preventive measures, stakeholder cooperation, and transparent communication is essential for enhancing stadium security. Classification-JEL: H83; M14 Keywords: Stadium security, public administration, football violence, preventive measures Journal: Economic Archive Pages: 57-70 Issue: 1 Year 2025 File-URL: http://hdl.handle.net/10610/5173 Handle: RePEC:dat:earchi:y:2025:i:1:p:57-70 Template-Type: ReDIF-Article 1.0 Author-Name: Rayna Petrova Author-Workplace-Name: St. Cyril and St. Methodius University of Veliko Tarnovo Author-Name: Silviya Chukanska Author-Workplace-Name: St. Cyril and St. Methodius University Title: Some Possibilities For Applying The Activity-Based Costing Approach In The Meat-Processing Industry – Strategic Aspects Abstract: Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis based on the activity-based costing approach provides conditions for examining costs and managing profitability by products, services, and individual organizational units. Proper practical application of this approach can become a strategic advantage for companies in the meat-processing industry as well. The authors of this study outline some strategic directions for the implementation of the activity-based costing approach in the meat-processing industry. The study concludes that the information output of the activity-based costing system is essential for management, both for making strategic decisions related to process analysis and for managing profitability and efficiency within the company. Classification-JEL: M40; M41; L60 Keywords: strategic management accounting, costing approaches, activity-based costing, indirect production costs, meat-processing enterprises Journal: Economic Archive Pages: 71-93 Issue: 1 Year 2025 File-URL: http://hdl.handle.net/10610/5174 Handle: RePEC:dat:earchi:y:2025:i:1:p:71-93 Template-Type: ReDIF-Article 1.0 Author-Name: Mariana Kovacheva Author-Workplace-Name: UNWE Title: From Big Data To Innovation: Examining The Impact Of Digitalization And Artificial Intelligence On Education Abstract: Technology plays a fundamental role in an increasingly digital and dynamic world. This article explores digital transformation and innovations in education, such as Big Data and Artificial Intelligence (AI), not only as the adoption of the latest technologies but also as opportunities to enhance, enrich, and transform education while accelerating progress. The study highlights the role of Big Data in education and how it can be integrated with AI to develop adaptive learning systems, automate assessments and assignments, and implement virtual teachers and chatbots that support students throughout their learning journey. Many educational institutions have previously integrated digital technologies, but the COVID-19 pandemic has significantly accelerated the push for change. Over the past four years, institutions have been competing to implement the most advanced innovations. Classification-JEL: I24; O33 Keywords: Big Data, education, digitalization, artificial intelligence Journal: Economic Archive Pages: 94-110 Issue: 1 Year 2025 File-URL: http://hdl.handle.net/10610/5175 Handle: RePEC:dat:earchi:y:2025:i:1:p:94-110