"Scientific research" Almanac

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  STRATEGIC PLANNING OF SOCIAL SERVICES - CONDITIONS AND PROSPECTS

  The purpose of this study is to evaluate the quality of regional strategies for the development of social services and to outline the main characteristics of their condition and prospects for development. The objects of study are the regional strategies for the development of social services in Bulgaria in the period 2016-2020. The subject of the ... The purpose of this study is to evaluate the quality of regional strategies for the development of social services and to outline the main characteristics of their condition and prospects for development. The objects of study are the regional strategies for the development of social services in Bulgaria in the period 2016-2020. The subject of the study is the quality of the¬se strategies, in order to provide an opportunity for proactive policy in the social sector. Closely related to the defined goal are the research tasks, which are derived from the main research thesis, namely that the approach applied so far for strategic planning of social policies at the district level is characterized by significant weaknesses. They derive both from the regulatory and strategic framework and from the institutional organization and powers in terms of its formulation, implementation, monitoring, reporting, communication and updating. The applied research methods are standard for scientific research and include: content and GAP analysis of documents, benchmarking, critical analysis, method of analysis and synthesis, multicriteria evaluation by defined checklist, analysis of structures and temporal groupings. Induction and deduction have been used in formulating perspectives for the process of formulating social policies. Among the most important conclusions is the need to overcome the existing weaknesses in terms of the organization and institutionalization of the processes of providing social services and the creation of a working mechanism for their quality planning in dynamics.

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  FISCAL POSITION OF MUNICIPALITIES IN TERMS OF PUBLIC SECTOR DECENTRALIZATION - CONTEMPORARY PROBLEMS AND GROWTH OPPORTUNITIES

  This scientific paper focuses on the issues of local finances and the permanent seeking of mechanisms for expanding the authorities of local governments, exploring the approach of transferring fiscal revenues to local budgets. The study aims to examine the state of local finances and decentralization in the public sector in Bulgaria, incl. of ... This scientific paper focuses on the issues of local finances and the permanent seeking of mechanisms for expanding the authorities of local governments, exploring the approach of transferring fiscal revenues to local budgets. The study aims to examine the state of local finances and decentralization in the public sector in Bulgaria, incl. of individual units of local government, and to test the impact of the proposed reform on the transfer of tax revenues on the fiscal position of municipalities in the context of ongoing processes of decentralization in the public sector. The author focuses on the thesis that the implementation of tax reform in the direction of transferring a certain part of the personal income tax to each local government unit will result in increasing its fiscal position, therefore, to increase opportunities a significant part of existing problems to be solved in a timely manner „on the spot“, until a higher degree of fiscal decentralization is achieved and its indicators are brought closer to the European average. As a result, specific correlations regarding the state of the budget indicators and financial independence for each of the 265 municipalities in Bulgaria have been identified and specific measures to achieve better results in the future are proposed. It is also analysed the effect of applying the hypothesis for transferring twenty per cent of the budget revenues from the personal income tax to the subsector „Local self-government“ and on that basis some recommendations have been suggested.

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  INTEGRATED REPORTING IN THE MANAGEMENT OF ENTERPRISES IN BULGARIA

  The concept of integrated reporting is relatively new for the practice of enterprises both nationally and internationally. The fact that the Integrated Reporting Committee was established in 2010, which issued the International Integrated Accounting Framework in 2013, is indicative that the concept of integrated reporting is relatively new. The ... The concept of integrated reporting is relatively new for the practice of enterprises both nationally and internationally. The fact that the Integrated Reporting Committee was established in 2010, which issued the International Integrated Accounting Framework in 2013, is indicative that the concept of integrated reporting is relatively new. The essence of this paradigm is to cover the impact not only of phenomena and processes measurable by monetary equivalent, but mainly of events with indirect financial effects, which, however, are crucial for the future development and stability of enterprises. The object of research in this publication is the application of integrated reporting in the practice of enterprises in the non-financial, banking and public sectors in our country. The subject of the study includes the practices related to the disclosure of information from the integrated reporting in the annual reports of the enterprises from the economic sectors indicated in the object of the study. The main goal is on the basis of theoretical studies of the specialized literature and research of practice related to the integrated reporting of enterprises from different sectors of the economy in Bulgaria, to outline the problems and to bring possible solutions to improve the quality of reporting information.