"Scientific research" Almanac

More titles

• 

  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.

• 

  CORPORATE SOCIAL RESPONSIBILITY REPORTING

  The purpose of this study is to present the results of scientific research on Corpo-rate Social Responsibility reporting. The subject of the research comprises Bulgarian business organizations, while its scope is the theoretical aspects of Corporate Social Responsibility reporting and the extent to which Bulgarian enterprises use the capacity of ... The purpose of this study is to present the results of scientific research on Corpo-rate Social Responsibility reporting. The subject of the research comprises Bulgarian business organizations, while its scope is the theoretical aspects of Corporate Social Responsibility reporting and the extent to which Bulgarian enterprises use the capacity of the United Nations Global Compact and the Global Reporting Initiative. The realiza-tion of the research objective encompasses the following tasks: research and analysis of the existing theoretical aspects and practical dimensions of the reporting of corpo-rate social responsibility and social reports; exploring and analysing the communiqués of the progress of the UN Global Compact and the Reporting Guidelines developed by the Global Reporting Initiative; analysing and assessing the extent to which Bulgarian enterprises integrate corporate social responsibility reporting into their management systems by implementing globally validated structures. The fundamental research the-sis that is being defended is that a very small share of Bulgarian enterprises reports their corporate social responsibility using the communiqués of the progress of the UN Global Compact and the Global Reporting Initiative Reporting Guidelines. The results of the empirical research of the three largest social report databases (the Corporate Register, the UN Global Compact and the Global Reporting Initiative) prove the assumed thesis and identify the existence of significant problems with the reporting of corporate social responsibility by Bulgarian business organizations.

• 

  RESEARCH ON THE IMPORTANCE OF WINE TOURISM FOR THE SUSTAINABLE DEVELOPMENT OF REGIONAL WINE PRODUCTION AREAS IN BULGARIA (DANUBE AND THRACIAN)

  The goal of the study is to explore the role of wine tourism in the sustainable regional development of the North (Danube) and South (Thracian) wine-growing regions. The tasks are related to: studying the attitudes of the local business offering wine tourism to the policies and instruments for its development, its competitive potential and ... The goal of the study is to explore the role of wine tourism in the sustainable regional development of the North (Danube) and South (Thracian) wine-growing regions. The tasks are related to: studying the attitudes of the local business offering wine tourism to the policies and instruments for its development, its competitive potential and importance for sustainable regional development; analysis of the wine tourism product, according to the outlined regional specifics of the studied areas; defining specific recommendations and measures to promote the role of wine tourism as a highly competitive product attracting solvent customers with recognized social and cultural status and bringing high added value to the local community and regional development. The thesis is that Wine Tourism, as a rapidly growing branch of modern economy, can significantly contribute to sustainable regional development by helping to increase the recognition and validation of regional product brands, increase entrepreneurial, investment and tourist interests in a certain destination and promote its positive image on the international and domestic market. The results of the quantitative analysis of wine producers' attitudes towards the policy of development of wine tourism in Bulgaria have been summarized in the study. In order to solve the problems that have been identified, specific recommendations and measures have been developed to support the sustainable development of the wine-growing regions under study.