"Scientific research" Almanac

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  ASPECTS OF THE INTERACTION AMONG FINANCIAL CONTROL INSTITUTIONS IN THE PUBLIC SECTOR OF THE REPUBLIC OF BULGARIA

  There are several control institutions in Bulgaria whose common subject is public finance. These are the Bulgarian National Audit Office, the Public Financial Inspection Agency, and the Internal Audit Directorate. The fact that these bodies have a common subject of control implies uniformity of the control they exercise as well as the ... There are several control institutions in Bulgaria whose common subject is public finance. These are the Bulgarian National Audit Office, the Public Financial Inspection Agency, and the Internal Audit Directorate. The fact that these bodies have a common subject of control implies uniformity of the control they exercise as well as the establishment of certain interrelations among them and the coordination of the control procedures they apply. Surveys conducted so far indicate that despite the agreements which these control institutions have signed, there is rather weak cooperation among them in practice. In addition, the volume of information they exchange before initiating control operations is fairly small, which results in duplicating the activities performed in entities which are subject to control. Hence, the lack of coordination and interaction leads to increased costs of financial audit in the public sector and diminish its efficiency. It is therefore necessary to reorganize the communication among bodies engaged in public finance control.

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  WOMEN ENTREPRENEURS IN AGRICULTURE

  Promoting entrepreneurship is one of the main directions of contemporary European SME policy. Particular attention is paid to women entrepreneurs and potential future entrepreneurs. The topicality of these issues arouses scientific researchers’ interest and is the basis for determining the objects of the present study. In literature there are ... Promoting entrepreneurship is one of the main directions of contemporary European SME policy. Particular attention is paid to women entrepreneurs and potential future entrepreneurs. The topicality of these issues arouses scientific researchers’ interest and is the basis for determining the objects of the present study. In literature there are different approaches that can be applied in defining the characteristics of women entrepreneurs and the motivation of young entrepreneurs. The research has built a conceptual model that is used as a methodological basis for conducting research in the field of agriculture.

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  EFFICIENCY AND ECONOMIC GROWTH OF INDUSTRIAL BUSINESS UNDER CONTEMPORARY CONDITIONS

  The issues related to achieving smart and sustainable growth by efficient and environmentally-friendly use of resources are fundamental in „Europe 2020” strategy and „Bulgaria 2020” National Programme. The relationship „efficiency – economic growth” is interpreted in accordance with the ideas of these programs. The possibilities for analytical ... The issues related to achieving smart and sustainable growth by efficient and environmentally-friendly use of resources are fundamental in „Europe 2020” strategy and „Bulgaria 2020” National Programme. The relationship „efficiency – economic growth” is interpreted in accordance with the ideas of these programs. The possibilities for analytical evaluation of capital and human resources and economic growth are ex-amined. Practical research was carried out on the extent of resource utilization and its impact on economic growth of industrial enterprises from different sectors, which largely illustrate the peculiarities of development of industrial business in the period 2007-2010.