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Record W7132625886

Междуфирмената задлъжнялост в България – проблеми и възможни решения

2025· article· W7132625886 on OpenAlexaboutno aff
Мария Иванова

Bibliographic record

VenueBulgarian Portal for Open Science · 2025
Typearticle
Language
FieldBusiness, Management and Accounting
TopicWorking Capital and Financial Performance
Canadian institutionsnot available
Fundersnot available
KeywordsDebtorDebtPaymentOrder (exchange)Quarter (Canadian coin)Bad debtLetter of creditRevenueTrade credit
DOInot available

Abstract

fetched live from OpenAlex

The effective trade credit and debt collection management is a problem that every company faces sooner or later. Pursuant to Euler Hermes, customer receivables usually account more than 40% of a company’s assets and one in ten invoices on average become overdue, many of which end up as unpaid bad debt. According to the estimates and expectations of Bulgarian National Bank for the first quarter of 2022 intercompany indebtedness in Bulgaria is growing, although at a slow pace, which is a prerequisite for the increasing of the bankruptcies number. Ciela Info reports show that the number of companies going bankrupt grows every year. The debtor companies are progressively rescheduling their payments and it is more and more difficult for them to repay their debts. As a result of the COVID crisis and the situation in Ukraine, even the largest companies in the country begin to suffocate and prolong the days of deferred payment. In order to continue to exist, businesses need to take only a well-measured trade risk, which is expressed in the granting of trade credits that do not negatively affect the operating result. This risk needs to be analysed, predicted and managed. The report represents the current state of the intercompany indebtedness in Bulgaria, identifying and analysing the factors that cause its escalation, as well as focusing on possible solutions to deal with the problem.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.003
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.045
Threshold uncertainty score0.150

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.003
Meta-epidemiology (narrow)0.0000.001
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.002
Science and technology studies0.0020.002
Scholarly communication0.0050.001
Open science0.0010.002
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0450.024

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.018
GPT teacher head0.283
Teacher spread0.265 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2025
Admission routes1
Has abstractyes

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