"Scientific research" Almanac

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  LEGAL, ACCOUNTING AND CONTROL ASPECTS OF PUBLIC PROCUREMENT IN THE PUBLIC SECTOR

  Public procurements are essential for the allocation of public finances. Budget organizations make their investment expenditures through them. The importance of public procurements for the future of the institutions which function based on their budget credits determines the interest in studying that area. It requires a comprehensive study in ... Public procurements are essential for the allocation of public finances. Budget organizations make their investment expenditures through them. The importance of public procurements for the future of the institutions which function based on their budget credits determines the interest in studying that area. It requires a comprehensive study in three main trends – legal framework, accounting processes and control on the public procurements. The aim of the study is to establish the legal, accounting and control aspects of the public procurement in the public sector. The main tasks are: examining their legal framework; studying the public sector procurement reporting; studying the preliminary control and examining the external control on public procurements. The thesis statement that is defended is that the lawful implementation of public procurements has a significant impact on the publicity and transparency of funds spent from the state budget and the European Union. As a result, the study reached the following conclusions: difficult process of administration, artificial barriers for the candidates, lack of disclosed corruption cases, no effective methods for internal and external control of the procurement process. Changes to the legal framework are proposed, relating to the introduction of electronic procedures, appointment of government experts, new rules for selection of candidates.

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  STATISTICAL ANALYSIS OF SOCIO-ECONOMIC AND DEMOGRAPHIC DISPARITIES AND INEQUALITIES BETWÅÅN ADMINISTRATIVE REGIONS IN BULGARIA

  The purpose of this paper is to theoretically justify and empirically estimate the regularities in the demographic, social and economic situation of the regions in Bulgaria and to disclose the interregional and intraregional disparities and inequalities based on a statistical analysis of the structure, dynamics and their factor determination. To ... The purpose of this paper is to theoretically justify and empirically estimate the regularities in the demographic, social and economic situation of the regions in Bulgaria and to disclose the interregional and intraregional disparities and inequalities based on a statistical analysis of the structure, dynamics and their factor determination. To realize the goal several basic tasks are performed, the most important of which are: describing interregional inequalities and disparities by means of the appropriate statistical tools; clarifying and analyzing intra- and interregional inequalities and disparities; examining the regularities in the demographic, social and economic development of the regions through the application of statistical methods for the time series analysis; and estimating the degree of convergence between the regions in Bulgaria, taking into account the impact of the economic crisis through a comparative analysis of the identified trends and patterns. The thesis statement advocated by the authors and confirmed by the results obtained in the study is that the economic crisis increases the degree of inequality between the regions in Bulgaria and intensifies the demographic, social and economic disparities of the population in terms of regions.

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  OPPORTUNITIES FOR DEVELOPMENT OF AN INTEGRATED ACCOUNTING INFORMATION SYSTEM OF ENTERPRISES

  The choice of the field of this study was suggested by the fact that the application of information technologies in accounting is an interesting topic for theoretical research and it is up-to-date and useful in practice. The objective of the study is to explore the opportunities for developing an integrated accounting information system (IAIS) in ... The choice of the field of this study was suggested by the fact that the application of information technologies in accounting is an interesting topic for theoretical research and it is up-to-date and useful in practice. The objective of the study is to explore the opportunities for developing an integrated accounting information system (IAIS) in the practice of enterprises. To achieve the objective the following tasks have to be performed: to explore the characteristics and elements of IAIS; to justify the need for its creation; to analyze the possibilities and limitations of its implementation; to identify the prerequisites for its active use. The thesis statement is that the development, deployment and use of IAIS have the potential to be a major management information system in the practice of enterprises that will allow faster generating and using the necessary information. The results of the study we conducted suggest several major conclusions how to improve accounting information systems in enterprises: 1) The accounting information system is the most important one in enterprises; 2) Integrated accounting information systems guarantee synthetic and analytical reporting on the performance of enterprises and preparing Annual Financial Statements in compliance with the statutory requirements in every country; 3) Integrated accounting information systems must be adopted as an instrument for current and subsequent analysis and budgeting of the performance of enterprises; 4) Integrated accounting information systems provide the basis for making various managerial decisions.