"Scientific research" Almanac

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  CLOUD-BASED E-LEARNING FOR THE NEEDS OF BULGARIAN BUSINESS ORGANIZATIONS

  The purpose of this study is to examine the potential of the technologies of cloud computing and Web 2.0 for turning e-learning into an effective business practice for Bulgarian organizations. To achieve this objective, the authors solved the following tasks: studying the socio-economic aspects of e-learning and the use of cloud computing and Web ... The purpose of this study is to examine the potential of the technologies of cloud computing and Web 2.0 for turning e-learning into an effective business practice for Bulgarian organizations. To achieve this objective, the authors solved the following tasks: studying the socio-economic aspects of e-learning and the use of cloud computing and Web 2.0 in education; analyzing cloud-based e-learning models; examining the current status of e-learning in Bulgaria and the prospects for turning it into an effective business practice; proposing an authors’ model for cloud-based e-learning, suitable for the needs and peculiarities of Bulgarian organizations. The research thesis of the study is that cloud computing and Web 2.0 technologies have significant and multifaceted (technical, economic and social) potential for turning e-learning into an efficient business practice. For this purpose, Bulgarian organizations can adapt different strategies and models.

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  POWER DECISIONS AND BEHAVIOURAL APPROACHES FOR SUSTAINABILITY AND COMPETITIVENESS IN MANAGEMENT AND ADMINISTRATION

  In today’s conditions of globalization, it is not enough to achieve sustainability of management and administration. The application of innovative methods and approaches related to decisions and behaviour leads to competitive management and administration. Thus, business organizations survive and increase their efficiency. The objective of this ... In today’s conditions of globalization, it is not enough to achieve sustainability of management and administration. The application of innovative methods and approaches related to decisions and behaviour leads to competitive management and administration. Thus, business organizations survive and increase their efficiency. The objective of this study is to examine the possibilities of power decisions and behavioural approaches for achieving sustainability and competitiveness in management and administration. The thesis that is defended is the achievement of sustainability and competitiveness in management and administration through power decisions and behavioural approaches. In order to justify the main objective, the following tasks are set in the study: 1. Studying and analyzing the categories of ‘power’ and ‘behaviour’ in management and administration; 2. Revealing the relationship between power and behaviour and sustainability and competitiveness in management and administration; 3. Describing power decisions as a factor to achieve competitiveness in management and administration. As a result of the study, the objective is achieved; conclusions and recommendations are also made to justify the thesis.

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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.