"Scientific research" Almanac

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  INTERNATIONALIZATION OF THE WINE INDUSTRY COMPANIES IN BULGARIA

  Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study ... Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study is to highlight the internationalization prospects for wine companies in our country. The research tasks are to study the practice of internationalization, its form of manifestation in companies of the wine industry in Bulgaria and evaluate the factors affecting the companies in the industry in the process of internationalization. The main research thesis is that internationalization in the wine industry can be seen as a historically formed process that is still evolving and that shows stability over time. It is imposed through various forms of manifestation, the knowledge of which leads to increased competitiveness and success based on gained experience and knowledge. The study reveals the importance of internationalization in the wine industry for the development of the Bulgarian economy. The theoretical formulations clarifying this process are studied and the results of an empirical study carried out in the wine industry are presented.

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  OPPORTUNITIES FOR INCREASING THE ABSORPTION OF EU FUNDS THROUGH IMPROVING ACCOUNTING AND INTERNAL CONTROL

  To best protect the national and European interests in the process of funds absorption requires complying with certain criteria such as legality, efficiency and economy. Applying them requires good functioning of the accounting systems and timely internal control on the administration of EU funds and programmes. The processes of absorption of EU ... To best protect the national and European interests in the process of funds absorption requires complying with certain criteria such as legality, efficiency and economy. Applying them requires good functioning of the accounting systems and timely internal control on the administration of EU funds and programmes. The processes of absorption of EU funds throughout the Union are accompanied by attempts of fraud and abuse. Bulgaria is the only country in which no one has been convicted for illegal actions with European funds so far. This omission is not due to lack of offenders but to the imperfection of accounting and control systems. They do not function effectively, and therefore are unable to identify infringements or provide convincing evidence for them. Internal audit is part of the system of public internal financial control established by the executive authorities. Its purpose is to confirm that the spending of national and European public finances is carried out in accordance with the legislation of the Republic of Bulgaria and the Directives of the EU Council. It must ensure the protection of public property, the proper preparation and correctness of financial documents and the accounting policy applied.

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  VOLUNTEERISM IN BULGARIA – STATE, TRENDS AND PROSPECTS

  The objective of the study is to research the state and trends of volunteerism in our country and to outline the prospects for development. In this respect, the main tasks are as follows: to research and summarize the latest theoretical formulations and normative documents on the discussed topic; to present an objective analysis of the current ... The objective of the study is to research the state and trends of volunteerism in our country and to outline the prospects for development. In this respect, the main tasks are as follows: to research and summarize the latest theoretical formulations and normative documents on the discussed topic; to present an objective analysis of the current situation in Bulgaria regarding the existing perception of and attitude towards volunteerism; to carry out a survey among volunteers, which will shape up the profile of the Bulgarian volunteer and the parameters of the existing practice; to define the condi¬tions imposing the need for confirming volunteerism as an important element in overcoming the consequences of the financial and economic crisis and as a tool for social inclusion of disadvantaged groups. The main research thesis that is defended is that in our country volunteerism is acknowledged as a useful and significant activity for the European community, state and society, and it is expected to play an even more significant role in the support of important social systems of the European countries in the future. The survey we have carried out focuses on individuals who perform volunteer activities within volunteer organizations or individually. The state of volunteerism as a phenomenon is outlined and ideas and recommendations for its development in the new economic realities are formulated.