"Scientific research" Almanac

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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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  MECHANISMS FOR MANAGEMENT AND CONTROL OF PUBLIC-PRIVATE PARTNERSHIPS

  Over the last decade, the model of public-private partnerships (PPP) has been increasingly used in a number of countries. The reason for this is the insufficient public resources for the purposes of modernizing infrastructure. In this respect, it is essential to attract private capital in order to implement large-scale projects and provide public ... Over the last decade, the model of public-private partnerships (PPP) has been increasingly used in a number of countries. The reason for this is the insufficient public resources for the purposes of modernizing infrastructure. In this respect, it is essential to attract private capital in order to implement large-scale projects and provide public services. The aim of this study is to analyze the existing mechanisms for management and audit of PPPs as a way of higher return on investment and effective utilization of funds, a way of improving financial management and economic development in our country. Òhe object of the study is focused on the existing mechanisms for the management and audit of PPPs. The study defends the notion that PPPs have not been not used sufficiently in the Republic of Bulgaria as a way of providing the necessary financing and taking risks by the private investor in respect of provision of quality public services, with one of the reasons being the absence of adequate mechanisms for management and audit. The tasks that have been set in the study are the following: analysis of the legal framework; consideration of the role of PPPs in the economy; analysis of the management mechanisms on a national and local level; consideration of the specifics of internal audit of PPPs; analysis of the scope of external audit and internal audit of PPPs. The study makes a comprehensive analysis of the issues, while identifying the disadvantages of PPPs, with the aim of eliminating them in the future.

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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.