"Scientific research" Almanac

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  APPLIED MODEL FOR ACCOUNTING ANALYSIS OF BUDGETARY ORGANIZATIONS

  The regulatory principles for legality, appropriateness, effectiveness, efficiency and economy of public spending require theoretically sound and practically applicable solutions of some specific problems. A crucial role within this process is played by the opportunities for implementation and use of accounting analysis tools for evaluation of ... The regulatory principles for legality, appropriateness, effectiveness, efficiency and economy of public spending require theoretically sound and practically applicable solutions of some specific problems. A crucial role within this process is played by the opportunities for implementation and use of accounting analysis tools for evaluation of results and identification of opportunities for implementation of optimization models for public organizations. Such models are approbated in compliance with the principles of sustainability and transparency of public expenditures of funds from the state budget, the budgets of ministries and agencies, funds extended by the European Union and other international organizations and grant programs. The object of the scientific study is the activity of public sector’s organizations in Bulgaria. The main purpose is to present the theoretical interpretation and practical study of the tools of accounting analysis as a model for optimizing the activity of budgetary organizations

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  LEGAL AND METHODOLOGICAL ASPECTS OF PUBLIC PROCUREMENT AUDIT

  The generated problems in the recent years in the control over public procurement have created preconditions for continuous changes of the legal framework in this specific market segment. In order for maximum effectiveness of the spent public funds to be ensured in the process of realisation of public procurement, it is necessary to observe the ... The generated problems in the recent years in the control over public procurement have created preconditions for continuous changes of the legal framework in this specific market segment. In order for maximum effectiveness of the spent public funds to be ensured in the process of realisation of public procurement, it is necessary to observe the criteria embedded in the essential characteristics of the internal and external audit. These criteria define and reflect the features of the procedures for assignment of public procurement included in the active legal framework, firstly as principles for fulfilment of contracts, and secondly as procedural rules and requirements towards the participants. Therefore it is of significant importance to investigate the methodological specifics of control in its various types and forms, as well as its interrelationship to the implemented systems for financial management and control in the public sector. The thesis argued is that external audit ensures legality and transparency of public money spent. In order to realize the objective, the legal framework and its relationship with the methodology of public procurement control were studied. Through it an assessment is made on the spent public resources in public procurement and the exercised influence over the realisation of the objectives set out in it

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  APPLICATION OF DESTINATION MARKETING IN THE CONTEXT OF SUSTAINABLE INTEGRATED URBAN DEVELOPMENT (on the example of the town of Pleven)

  The purpose of the study is through destination marketing to present the cultural heritage of the city of Pleven by developing an integrated tourism product that will contribute to the realization of the objectives of sustainable integrated urban development. Specific objectives: To carry out a theoretical analysis of the nature and ... The purpose of the study is through destination marketing to present the cultural heritage of the city of Pleven by developing an integrated tourism product that will contribute to the realization of the objectives of sustainable integrated urban development. Specific objectives: To carry out a theoretical analysis of the nature and characteristics of destination marketing, by studying and defining its role in the process of sustainable integrated urban development; to study, analyze and assess the tourism potential of Pleven’s cultural heritage sites; to define and analyze the factors that are impeding and conducive to the organization of destination marketing for Pleven, to conceptualize a model of integrated marketing communications strategy for promoting the city of Pleven. Basic research thesis: Destination marketing, as part of regional marketing, is an innovative tool used to enhance regional competitiveness and attractiveness in creating a positive image and branding of the city as a destination for cultural and educational tourism. Main results of the study: A model of integrated marketing communications strategy is developed to promote the city of Pleven as a destination for cultural and educational tourism and an electronic platform for promoting the project results and stimulating the interaction of stakeholders is created