"Scientific research" Almanac

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  RESEARCH ON THE CAPACITY OF DISTRICT ADMINISTRATIONS IN BULGARIA

  The purpose of this study is to present the results of a research conducted on the administrative capacity of district administrations in Bulgaria. The object of the study is the internal organizational functioning of district administrations in terms of the concept of continuously improving the work processes and increasing the administrative ... The purpose of this study is to present the results of a research conducted on the administrative capacity of district administrations in Bulgaria. The object of the study is the internal organizational functioning of district administrations in terms of the concept of continuously improving the work processes and increasing the administrative capacity. The study is based on an objective methodology developed by the team of authors, which includes a multicriterial system for administrative capacity assessment. The results obtained are a basis for presenting some best practices and making recommendations for future activities aimed at setting standards for quality and efficiency of the processes in these territorial structures. The main research thesis is that Bulgarian public sector has a significant potential for improvement and standardization of its internal organizational processes, which in the long term affects not only the quality of the public services provided, but also the district development.

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  SCENARIOS FOR THE DEVELOPMENT OF THE EUROPEAN INTEGRATION AND THEIR POSSIBLE EFFECTS ON THE BULGARIAN ECONOMY

  The reality in the European Union makes it necessary to consider various scenarios for the future development of the European integration. The inclusion of the Republic of Bulgaria in the single market makes our country a part of a much larger space, which directly affects the economic processes in the country. Therefore, we need to consider the ... The reality in the European Union makes it necessary to consider various scenarios for the future development of the European integration. The inclusion of the Republic of Bulgaria in the single market makes our country a part of a much larger space, which directly affects the economic processes in the country. Therefore, we need to consider the impact of the possible scenarios for the development of the EU and their effects on the development of the Bulgarian economy. The study aims to develop possible scenarios for the future development of the European integration. The formulated tasks are to analyse the geographical orientation of the EU’s foreign trade relations; to analyse the foreign direct investments in the Republic of Bulgaria and their implications for the economy of the country in the context of the European integration processes; to analyse the trends in the European integration processes and their impact on the Bulgarian economy. It supports the idea that the possible scenarios for the development of the European integration are to be reflected in the national integration policy. The study presents a positive, a realistic and a negative scenarios for the European integration and reflects their potential effects on the economy of the Republic of Bulgaria. The study employs graphical and tabular methods, ABC-analysis, SWOT-analysis.

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  PRACTICALAPPLIED PROBLEMS OF ACCOUNTING

  The subject of the study is an interesting topic for theoretical research and it is up-to-date and useful in practice. The aim of the study is to examine accounting in theoretical and practical aspects as an information system. To achieve this aim the following tasks have to be performed: to examine the accounting practice of Bulgarian enterprises ... The subject of the study is an interesting topic for theoretical research and it is up-to-date and useful in practice. The aim of the study is to examine accounting in theoretical and practical aspects as an information system. To achieve this aim the following tasks have to be performed: to examine the accounting practice of Bulgarian enterprises and its information opportunities; to examine the degree of application of the electronic signature, electronic banking, electronic invoicing and other electronic applications. The thesis statements are: the fast development of scientific and technical progress requires a change in the accounting information system; the need for comprehensive and timely accounting information requires the extensive use of electronic applications for transmitting and storing information. The results of the study we conducted enable us to outline several major conclusions: 1) accounting is a major information system in an enterprise, accounting information is a means for its effective management; 2) accounting regulations are in a continuous dynamics; 3) the aim of financial reporting is that the information in the financial statements has the property of ‘usefulness’; 4) the use of qualified electronic signature, electronic banking, electronic documents and other electronic applications is increasing, including in connection with the annual closing of accounts and the acquisition of fixed assets from the Operational Programme of the European Union.