"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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  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.

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  DEPOPULATION IN CENTRAL NORTHERN BULGARIA AND OPPORTUNITIES FOR DEVELOPMENT OF ALTERNATIVE TOURISM

  The process of depopulation over the last decades in some regions of our coun¬try has become a particularly serious problem and, in addi¬tion, a challenge for the de¬velopment of Bulgarian society. In the present study, attention is focused on depopula¬tion in the mountainous and semi-mountainous parts of Central Northern Bulgaria and the ... The process of depopulation over the last decades in some regions of our coun¬try has become a particularly serious problem and, in addi¬tion, a challenge for the de¬velopment of Bulgarian society. In the present study, attention is focused on depopula¬tion in the mountainous and semi-mountainous parts of Central Northern Bulgaria and the alternative tour¬ism as a factor for its limitation. The main objective of this study is to examine the nature of depopulation as a social phenomenon with its neg¬ative effects on society and the economy. The goal is achieved by solving the following tasks: analy¬sis of the theoretical research in the field of depopulation; chronological and compara¬tive analysis of the current state of settlement network and the process of depopulation and demographic forecasting; identifying opportunities for limiting the depopulation pro¬cess through forms of alternative tourism. The main thesis is that depopu¬lation as a social phenomenon leads to depopulation of settlements and entire territories; special attention has to be drawn on the need for a spe¬cific and responsible regional policy. Issues such as: gender-age struc¬ture, negative natural growth, migratory attitudes, isola¬tion of small set¬tlements, poorly built transport infrastructure, good prerequisites for the development of alternative tourism, higher degree of development of the tourism sector in municipalities and settlements and insufficient number of development programmes for the surveyed area have been highlighted.