"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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  PROBLEMS AND PERSPECTIVES OF THE AGRIBUSINESS SUSTAINABLE DEVELOPMENT IN BULGARIA

  The present study is based on the thesis statement that it is possible and necessary to develop successful business which takes care of preserving the environment in Bulgaria. With reference to this the objective of the present research is to study the problems of sustainable development in the country and in particular the prospects of doing ... The present study is based on the thesis statement that it is possible and necessary to develop successful business which takes care of preserving the environment in Bulgaria. With reference to this the objective of the present research is to study the problems of sustainable development in the country and in particular the prospects of doing sustainable business in the rural regions of Bulgaria. Three sub goals further expand the main objective of the study, namely: to analyze the problems of sustainable use of natural resources; to outline the main trends in the preservation of the environment and biodiversity; and to specify the models and forms of sustainable business development in the country. The specific tasks that the study completes are related to revealing the economic and social advantages of sustainable development, identifying the problems of sustainable use of natural resources in Bulgaria and coordinating the mutual efforts of business agents in the rural regions for achieving sustainable development. The results of the research are as follows: outlining approaches to sustainable use of natural resources within their capacity as a prerequisite of any long-term development by coordinating the political, economic and social systems; suggesting models for sustainable resource use on the basis of organic farming; highlighting the advantages of sustainable agriculture as an opportunity for reducing unemployment, migration processes and local economy development in the endangered regions of Bulgaria.

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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.