"Scientific research" Almanac

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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.

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  THE POTENTIAL FOR CREATION OF GREEN JOBS IN THE PUBLIC AND PRIVATE SECTOR IN BULGARIA

  The main objective of the study is to reveal the potential for change and reorientation of the production model in Bulgaria toward a more sustainable economy generating new green jobs and territorial development, which is to integrate the environmental, economic and social stability. The main tasks are: to systematically analyze the approaches and ... The main objective of the study is to reveal the potential for change and reorientation of the production model in Bulgaria toward a more sustainable economy generating new green jobs and territorial development, which is to integrate the environmental, economic and social stability. The main tasks are: to systematically analyze the approaches and concepts for the development of a green economy and green jobs in the EU and U.S.; to define the term „green jobs”; to examine the prerequisites and barriers to green job creation in Bulgaria, and to study the potential for creation of green jobs in the private and public sectors. The main thesis in the study is that the concept of green economy is applicable in the private and public sectors in Bulgaria. Its implementation will catalyze the process of increasing the competitiveness of the areas that generate green jobs, reduce inter-regional disparities and accelerate the integration of the Bulgarian economy in the European structures. The study emphasizes the main results, namely: the best practices for implementation of green initiatives for sustainable local development and creation of green jobs are outlined, an attempt to quantify the attitudes about the creation of green jobs in the public and private sectors in Bulgaria is made, recommendations for improving the network interaction of stakeholders in the green economy issues are formulated.