"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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  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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  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.