"Scientific research" Almanac

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  THE SYSTEMS FOR FINANCIAL MANAGEMENT AND CONTROL IN THE BULGARIAN MUNICIPALITIES - STATE AND PROSPECTS

  The aim of this paper is to present the results of an empirical study on the practice of Bulgarian municipalities in the implementation of the financial management and control systems (FMCS) and provide guidelines for future development and improvement of these systems. The tasks that have been performed in order to achieve the objectives are ... The aim of this paper is to present the results of an empirical study on the practice of Bulgarian municipalities in the implementation of the financial management and control systems (FMCS) and provide guidelines for future development and improvement of these systems. The tasks that have been performed in order to achieve the objectives are the following: 1. Survey and analysis of the operation and condition of the FMCS in the municipalities in Bulgaria. 2. Evaluation and summary of the results of the empirical study. 3. Presentation of some possibilities for automating the processes through software applications. 4. Presentation of the new moments in the development of the internal control and the FMCS in Bulgaria. The object of the study is the FMCS in the Bulgarian municipalities and their role in achieving the objectives of the municipal administrations. The subject of research is the existing practice of implementation of the FMCS in the municipalities and their role in achieving the strategic and operational objectives of administrations. The main research thesis is that municipal administrations in Bulgaria have untapped potential for improving the state of FMCS, which will significantly improve the effectiveness, efficiency and relevance of the public sector processes. The results of the study can serve as a starting point for improving the public sector systems. The methods that have been used to study the practice of applying the FMCS and the documents defining the legal and methodological framework are the following: content analysis of documents, comparative analysis, deduction and induction, various methods of statistical analysis.

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  ADMINISTRATIVE CAPACITY OF THE EXECUTIVE AUTHORITY

  The purpose of this study is to examine and critically analyze the concepts, sys¬tems and tools for building administrative capacity and good governance, as well as to present separate aspects of an empirical survey results on the capacity of the executive authority in Bulgaria. The objectives of the survey are: 1) to outline the concepts, ... The purpose of this study is to examine and critically analyze the concepts, sys¬tems and tools for building administrative capacity and good governance, as well as to present separate aspects of an empirical survey results on the capacity of the executive authority in Bulgaria. The objectives of the survey are: 1) to outline the concepts, prin¬ciples and trends in the development of modernization of administration and good gov¬ernance as key objectives in improving administrative capacity; 2) defining and critical analysis of concepts and models for administrative capacity; 3) Assessment of one of the aspects of capacity - the working processes in the executive authority in Bulgaria. Research thesis: Explaining the terminology, concepts and performance patterns of the executive authority will contribute to the development of adequate tools for assessment and self-assessment of the capacity of the administrations, which in the long run will help the improving the public services quality. As a result of the survey, the main notions and problems related to the con-cepts, systems and tools for administrative capacity building and good governance were defined and analyzed as a basis for development of a methodology for assessing the capacity of the administration of the executive authority; key challenges related to the work processes in the administration are displayed and recommendations are made to overcome them.

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  CHALLENGES TO INSURANCE INTERMEDIARIES IN THE CONDITIONS OF NEW REGULATIONS

  The present study presents the results of a survey conducted by insurance intermediaries in Bulgaria in 2017 and carried out under project ¹ 4-2017 of the Institute for Scientific Research. The main objective of the survey is to outline the situation and the opportunities for improving the activity of the insurance intermediaries in compliance ... The present study presents the results of a survey conducted by insurance intermediaries in Bulgaria in 2017 and carried out under project ¹ 4-2017 of the Institute for Scientific Research. The main objective of the survey is to outline the situation and the opportunities for improving the activity of the insurance intermediaries in compliance with the European Union regulations. The argument is that insurance intermediaries are a determining factor for the development of insurance companies. Proving the thesis has been achieved by solving the following important tasks:indication of the need and importance of insurance intermediaries; systematized and analyzed data showing the state of mediation activity in Bulgaria for the period 2007-2016; the conditions for registration and deletion of the insurance broker. Insurance brokers in Bulgaria have been found to be important in the formation of premium income. The pace of development of the insurance market lags behind the pace of development of insurance brokers. The pace of development of insurance agents lags behind the pace of development of insurance brokers. The pace of development of insurance agents- natural persons lags behind the pace of development of insurance agents. The rate of growth of premium income realized by insurance brokers in the non-life insurance sector lags behind the rate of growth of premium income realized by insurance brokers in the life insurance sector.