"Scientific research" Almanac

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  INNOVATIVE PRACTICES FOR GOOD MANAGEMENT

  The concept of good management is directly related to the sustainable development policy. As such, it requires decision-making and regulation of relationships in an environment of uncertainty. In such conditions the achievement of the objective depends on a successful combination of the implemented management tools and practices. Thus innovation ... The concept of good management is directly related to the sustainable development policy. As such, it requires decision-making and regulation of relationships in an environment of uncertainty. In such conditions the achievement of the objective depends on a successful combination of the implemented management tools and practices. Thus innovation and innovative management become a key factor for the success of the organization. The purpose of the study is to review the innovative practices implemented by organizations. The research thesis: The organizational innovation is a key factor for sustainable management of a modern business organization. The authors set the following specific objectives to prove the thesis: 1. To review and analyze the theoretical concepts of innovations in management; 2. To conduct a field research on the existing management innovations; 3. To construct a model of innovative management; As a result of the theoretical and empirical research the following is achieved: • The terminology in the area of innovation and innovative business management is summarized and systematized. • Management innovation is characterized. • An innovative management model is presented. • Organizational innovation is analysed as a precondition for good management. • The achieved results are summarized and specific applied and research results are drawn

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  THE ROLE OF FISCAL AND MACROPRUDENTIAL POLICY OF THE EUROPEAN UNION IN THE CRISIS AND POSTCRISIS PERIOD

  The paper focuses on the principles underlying the application of the instruments of fiscal and macro-prudential policy to overcome negative effects in crisis periods. The aim is to explore the instruments of fiscal and macro-prudential policy applied in the Member States of the European Union both in the crisis and the post-crisis periods and to ... The paper focuses on the principles underlying the application of the instruments of fiscal and macro-prudential policy to overcome negative effects in crisis periods. The aim is to explore the instruments of fiscal and macro-prudential policy applied in the Member States of the European Union both in the crisis and the post-crisis periods and to analyze their effects. The study involves the application of methods of analysis and synthesis, comparison and statistical techniques for analysis and evaluation. The study of the implemented measures found significant changes in tax policies, with a trend of increasing indirect taxes and reducing the tax burden on labour and capital, to stimulate demand and expand the opportunities for consumption by individuals and to stimulate investment by businesses in the post-crisis period. In macro-prudential policy we may conclude that the implemented reforms are projection and consequence of the reforms implemented by the EU to regulate financial markets and ensure financial stability in the community

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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