"Scientific research" Almanac

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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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  IMPROVING THE ‘PERLA’ RATING SYSTEM FOR DISTANCE MONITORING OF COMMERCIAL BANKS IN BULGARIA

  The global banking crisis of 2007 raised a number of issues and challenges in the banking sector. One aspect of the debates provoked was connected with the issue of the rating assessments and the methods for objectively measuring the condition of the banks and the sector as a whole. This problem is also reflected in the thesis statement that an ... The global banking crisis of 2007 raised a number of issues and challenges in the banking sector. One aspect of the debates provoked was connected with the issue of the rating assessments and the methods for objectively measuring the condition of the banks and the sector as a whole. This problem is also reflected in the thesis statement that an independent and open rating system for assessing the banking sector helps to increase the discipline, competitiveness and stability of the banking sector. This study aims to assess the feasibility of the PERLA system for assessing the banking sector, developed in 2004 by a team at the department of Finance and Credit, and to find ways for improving it and enhancing the degree of its recognition. This is achieved through analyzing the theoretical foundations of the banking analysis and through building rating systems, and evaluation of its applicability under the Bulgarian conditions by improving the PERLA rating system. In the conclusion the author offers an advanced methodology for assessing the state of the Bulgarian banks (ALER(ts)).

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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.