"Scientific research" Almanac

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  INFORMATION SECURITY OF HOSPITALS IN BULGARIA

  The relevance of this study is determined by the increasing requirements of and threats to the information security of healthcare facilities. The aim of the study is to investigate the state of information security of hospitals in Bulgaria and to define the concept of the model for information security. The following tasks are solved: studying the ... The relevance of this study is determined by the increasing requirements of and threats to the information security of healthcare facilities. The aim of the study is to investigate the state of information security of hospitals in Bulgaria and to define the concept of the model for information security. The following tasks are solved: studying the state of information security of hospitals in Bulgaria and opportunities for improvements; highlighting the good practices; analysing the capability of new technologies. On this basis, a concept for an information security model is developed, taking into account the features of Bulgarian hospitals. The research thesis, which is defended, is that threats and information security requirements have been steadily increasing. This requires precautionary measures and a high level of security and protection of data and services, as well as business continuity and is particular important to hospitals that collect, store and process personal data and health data of their patients. The information security level can be increased by applying an information security model. The studies have analysed the state of information security of medical establishments in Bulgaria and defined a concept for an information security model based on: good practices; following the recommendations for technical implementation required by the GDPR; accounting for the principle of protection levels.

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  EVALUATION OF CONVERGENCE IN SOCIAL PROTECTION EXPENDITURE IN THE EUROPEAN UNION

  The purpose of this paper is to evaluate the degree of convergence across the EU Member States in social protection expenditure for the period 2008-2016 by using statistical and econometric approaches for measuring convergence. This is achieved by accomplishing several tasks: presentation of theoretical concepts and statistical and econometric ... The purpose of this paper is to evaluate the degree of convergence across the EU Member States in social protection expenditure for the period 2008-2016 by using statistical and econometric approaches for measuring convergence. This is achieved by accomplishing several tasks: presentation of theoretical concepts and statistical and econometric approaches for convergence evaluation; exploring the convergence process through the club convergence approach; exploring the convergence process through the beta-convergence approach across European Union Member States as a whole, and between countries in individual convergence clubs; analysis of the impact of structural variables on social protection expenditure and the cohesion process. The thesis defended by the author is that by using the applied approaches for the study of the club convergence and beta-convergence, an adequate evaluation of the degree of convergence of the EU Member States is achieved. This makes it possible to establish the rate of convergence to the general equilibrium both within the European Union and within separate convergence clubs. As a result of the study of club convergence, convergence clubs, clubs in a process of transitional divergence, as well as countries that are not involved in that process are identified. The study of beta-convergence shows a process of reducing disparities in convergence clubs and the European Union as a whole. The findings of the study indicate that the additional variables in the models of conditional beta-convergence have a significant impact on the increase in the social protection expenditure and the cohesion process. EU countries converge at a faster pace into the general equilibrium level of social protection expenditure when it is presented as a percentage of Gross Domestic Product.

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  CHARACTERISTICS OF FRAUD AND PERPETRATORS OF FRAUD

  The development of economic processes and activities raises the need for adequate knowledge and skills related to fraud detection. The relevance of the study is related to the continuous change and development of the means and approaches used by the control bodies, the emerging phenomena and processes requiring innovative thinking and the ... The development of economic processes and activities raises the need for adequate knowledge and skills related to fraud detection. The relevance of the study is related to the continuous change and development of the means and approaches used by the control bodies, the emerging phenomena and processes requiring innovative thinking and the developing technologies and software tools for financial fraud. The purpose of the research study is to identify the inherent characteristics of financial fraud and their perpetrators by analysing the regulations governing its manifestations and systematizing the types of financial fraud. The goal is achieved by performing the following tasks: defining the concept of "fraud"; outlining the main features of financial fraud; analysis of the legal framework; systematizing the types of financial fraud by certain indicators; examining the profile of the perpetrator of financial fraud. The thesis being defended is that financial fraud is a dynamic and complex phenomenon that requires adequate measures by the control and judicial authorities, taking into account the changes in the profile of the perpetrators and the methods of committing misconduct. As a result of the study, the legal regulation of financial fraud was systematized, criteria for their differentiation were drawn up and the characteristics and profile of the perpetrators of financial fraud were drawn up.