"Scientific research" Almanac

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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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  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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  BUSINESS INTELLIGENCE SYSTEM ADOPTION IN A HIGHER EDUCATIONAL INSTITUTION

  The basic idea of the research is inspired by the vivid controversy about the quality of higher education and the unsatisfying position of the Bulgarian higher educational institutions in the international and European charts. However, there is free potential for better institutional management of the educational institutions within the framework ... The basic idea of the research is inspired by the vivid controversy about the quality of higher education and the unsatisfying position of the Bulgarian higher educational institutions in the international and European charts. However, there is free potential for better institutional management of the educational institutions within the framework of the autonomy secured by law. This potential can be found in the presence of large datasets. Intelligence systems need to be established in the universities in order to have systematic and automatic integration, data processing and analysis of these large datasets. The objective of the research is to present the capabilities of the business intelligence system that has been developed and established at the D. A. Tsenov Academy of Economics, Svishtov. Such system would dramatically increase the capacity of the academic leaderships for taking prompt, informed, well-grounded and proactive governing decisions – to be more adequate regarding the more and more dynamic and rival educational environment, as well as the rapidly changing learning needs of the students.