"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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  AGRICULTURAL SIMULATION MODELS IN TEACHING STUDENTS OF ECONOMICS

  The issue of the use of agricultural simulation models in teaching economics students is topical in terms of the need to reflect the current trends in the development of education and training. The different models of the economic policy implemented are discussed in the context of the Common Agricultural Policy of the European Union. This paper ... The issue of the use of agricultural simulation models in teaching economics students is topical in terms of the need to reflect the current trends in the development of education and training. The different models of the economic policy implemented are discussed in the context of the Common Agricultural Policy of the European Union. This paper aims to study and reveal the potential opportunities for economic simulations that can be implemented in teaching economics students. In order to achieve this aim the following tasks have to be performed: studying the theory to clarify the specifics and the concepts used in the simulation economic models; assessing the state of agriculture and the possibilities for implementing potential economic policy simulation models; studying the potential for using the simulation models in teaching economics students; identifying the problems (factors) that affect the sphere of simulations; an European policy regarding the economic models for implementing the Common Agricultural Policy in agriculture; making conclusions and suggestions for agricultural simulation models in teaching students of economics.

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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.