"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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  MARKET BEHAVIOUR OF INDUSTRIAL BUSINESS ORGANIZATIONS AND ITS RISK ASPECTS

  The aim of this study is to examine the market behaviour of industrial business organizations and its risk aspects and formulate ideas to successfully counteract the risks and adverse consequences of their occurrence. In this regard, the main tasks are: to examine and summarize the theoretical aspects of market behaviour of modern industrial ... The aim of this study is to examine the market behaviour of industrial business organizations and its risk aspects and formulate ideas to successfully counteract the risks and adverse consequences of their occurrence. In this regard, the main tasks are: to examine and summarize the theoretical aspects of market behaviour of modern industrial business organizations; to systematize and analyze empirical data on its risk aspects and propose specific countermeasures. The thesis statement is that early identification and diagnosis of the risks of the market behaviour of the economic entities in industry, and the development of a policy for combating and limiting the negative consequences of their manifestation, are essential for achieving the company goals. As a result, the following were studied: the behaviour that the industrial business organizations demonstrate in the market, and the risks that accompany this type of company activities. Based on data from the empirical study it was found out that business organizations as a whole manage to demonstrate relatively adequate market behaviour. However, the adverse indications of the market environment and the many firm-wide difficulties raise a number of risks. In this context, ideas and recommendations are formulated for better (early) identification and diagnosis of the risks studied and for limiting and reducing the adverse effects of their occurrence.

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  FIGHTING POVERTY – THE CHALLENGE FACING THE TEACHING OF ECONOMICS AND MANAGEMENT

  The implementation of a comprehensive and integrated approach is a prerequisite for overcoming social exclusion and for breaking the passing on of poverty from generation to generation. Higher education in economics and management takes an important place in the fight against poverty by providing the necessary knowledge, skills and ... The implementation of a comprehensive and integrated approach is a prerequisite for overcoming social exclusion and for breaking the passing on of poverty from generation to generation. Higher education in economics and management takes an important place in the fight against poverty by providing the necessary knowledge, skills and competencies. Thesis statement: „The improvement of the traditional methods and the introduction of new active methods and modes of study in economics and management provide students with knowledge and skills, which are the prerequisites for getting out of poverty.” Aim: Studying the existing modes of study and opening up opportunities for improvement through the introduction of new elements in teaching economics and management to create knowledge and skills for fighting poverty. Tasks: Studying the characteristics of poverty in Bulgaria; Analyzing the content of economics and management courses and creating new opportunities to include issues related to the fight against poverty; Developing methodological materials containing active forms of teaching and acquiring knowledge and skills. The national policies that can contribute to poverty reduction have to be the basis for developing the components of the course content. The incorporation of these policies in the course content would attract the interest not only of students but of all stakeholders to the educational product of the D. A. Tsenov Academy of Economics.