"Scientific research" Almanac

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  STATUS OF THE INTERNAL CONTROL IN MUNICIPALITIES IN THE REPUBLIC OF BULGARIA

  The financial management and control systems (FMCS) of public sector organizations are a key element of their management in compliance with the provisions of the EU acquis communautaire and the legislation in force in our country. Their status is to a large extent indicative of the extent to which public resources and activities are managed in a ... The financial management and control systems (FMCS) of public sector organizations are a key element of their management in compliance with the provisions of the EU acquis communautaire and the legislation in force in our country. Their status is to a large extent indicative of the extent to which public resources and activities are managed in a lawful, transparent, efficient, effective and economical way. The aim of this study was to review the status of the existing FMCS by analyzing the empirical data from an independent external evaluation of these systems conducted by the National Audit Office of the Republic of Bulgaria. The authors argue that an assessment of the status of FMCS is indicative for the degree of their implementation and efficiency in public sector organizations and characteristic of the way first-tier budget disbursing entities control the spending of public resources. The results of the study show that the existing FMCS are not yet fully efficient and have not achieved the desired effect of their operation and certain components of these systems have to be upgraded.

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  STUDY OF PROJECT MANAGEMENT PRACTICES IN THE DISTRICTS OF PLEVEN AND VELIKO TARNOVO IN 2007–2013

  The object of the study is the regional development of the districts of Pleven and Veliko Tarnovo, and its subject is the practice of the economic agents located within the target area to develop and manage projects in order to attract additional external funding, which would allow them to realize their goals, plans, programmes and strategies. The ... The object of the study is the regional development of the districts of Pleven and Veliko Tarnovo, and its subject is the practice of the economic agents located within the target area to develop and manage projects in order to attract additional external funding, which would allow them to realize their goals, plans, programmes and strategies. The purpose of this study is to describe and evaluate the practice of economic agents from the districts of Pleven and Veliko Tarnovo to develop and manage projects, and to identify the main problems that beneficiaries faced during the first planning period of Bulgaria’s membership in the EU. The main thesis statement is that the economic agents from both districts have information and experience in project development and management, but not all of them are active enough. Considering the subject, object, purpose, and thesis statement, the study is structured in two main parts. The first part presents some of the main options for accession of the EU funds and reviews the achievements of the economic agents. The second part focuses on the significant problems revealed regarding the organization and publicity for handling funds, and offers suggestions for the improvement of various aspects of project management.

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  A COMPARATIVE STUDY OF THE ACTIVITIES AND THE RESULTS OF THE APPLICATION OF BLENDED LEARNING IN FOREIGN LANGUAGE AND NON-FOREIGN LANGUAGE SUBJECTS TAUGHT AT THE D. A. TSENOV ACADEMY OF ECONOMICS – SVISHTOV

  Blended learning is an innovative approach which combines face-to-face and electronic form of learning. For blended learning to be implemented, a virtual learning environment must be created. This environment enables students to perform various tasks and activities in order to improve the quality of their education and achieve higher results. One ... Blended learning is an innovative approach which combines face-to-face and electronic form of learning. For blended learning to be implemented, a virtual learning environment must be created. This environment enables students to perform various tasks and activities in order to improve the quality of their education and achieve higher results. One of the most widespread methods of implementing blended learning is the use of Moodle LMS (learning management system), which enables lecturers to create online content, develop courses, register users and manage the learning process. This form of learning has been successfully implemented over the last few years by lecturers at the Department of Foreign Languages at the D. A. Tsenov Academy of Economics in Svishtov both in language courses and in their work on a series of scientific and research projects. The results of all these activities so far have been positive. So far, however, at the D. A. Tsenov Academy of Economics no comparison has been made between the activities and the results of implementing blended learning in foreign language and non-foreign language subjects. The aim of this research is to ascertain to what extent blended learning is efficient in foreign language teaching and in teaching economic subjects. In carrying out the activities, we created a learning environment and conducted a scientific experiment. The results of the research show that blended learning is applicable in both groups of subjects, which gives ground for working further and expanding the scope of its application at the D. A. Tsenov Academy of Economics, covering more subjects and more forms of education.