"Scientific research" Almanac

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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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  CHALLENGES FACING THE NEW ACCOUNTING REGULATIONS

  This paper aims to study the new formulations in the accounting regulations that give rise to challenges posed by certain contradictions in their interpretation and potential problems in their implementation. The research tasks that support the realization of the objective set boil down to: highlighting the new aspects, weaknesses and shortcomings ... This paper aims to study the new formulations in the accounting regulations that give rise to challenges posed by certain contradictions in their interpretation and potential problems in their implementation. The research tasks that support the realization of the objective set boil down to: highlighting the new aspects, weaknesses and shortcomings in the Accountancy Act; a critical analysis of the changes made in the system of National Accounting Standards; and opening up opportunities for applying the new AS 42 First-time Application of the National Accounting Standards. The above stated leads to the research thesis: Based on the research done in the field of the new accounting regulations to identify the contradictions, weaknesses and shortcomings in the regulations and to formulate guidelines and ideas for improving them in their future updates. The paper discusses the new aspects in the accounting regulations and the contradictions both in the Accountancy Act and between the Act and the bylaws (NAS), as well as between the NAS General Provisions and the particular accounting standards. It also shows the possibilities for eliminating them, as well as the guidelines for their improvement and highlights the specifics of the new AS 42 First-time Application of the National Accounting Standards and its application

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  POTENTIAL FOR DEVELOPMENT OF MARKETING NETWORKS IN THE TOURISM SECTOR IN BULGARIA

  Over the last decade the study of inter-company networks in marketing science has become topical. The concept of these formations is developing, and their manifestations in practice define their specificity and seek opportunities for their development in economic sectors. Being one of the strategic priorities of the national economy, tourism ... Over the last decade the study of inter-company networks in marketing science has become topical. The concept of these formations is developing, and their manifestations in practice define their specificity and seek opportunities for their development in economic sectors. Being one of the strategic priorities of the national economy, tourism creates conditions for the emergence of marketing networks, which are the subject of this study. The main purpose of this paper is to bring the major intercompany factors (problems and motivation) that form the development potential of tourism marketing networks in Bulgaria. To achieve this objective the following tasks were performed: to present the concept of marketing networks; to clarify the specifics of these networks in the tourism sector; to characterize marketing activities in the tourism sector in a practical aspect; to reveal the status of existing marketing networks in Bulgarian tourism; to define the key problem areas of developed tourism marketing networks; to clarify the attitudes (motivation) of tourist organizations for participation in marketing networks. The thesis argued is that there is potential for positive development of marketing networks in the tourism sector in Bulgaria. The contributions involve revealing the manifestations of marketing networks in tourism, opening of existing marketing networks and confirming that there are incentives to build and progressively develop marketing networks of tourism companies