"Scientific research" Almanac

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  INSURANCE AND SOCIAL INSURANCE IN THE CONTEXT OF THE ECONOMIC PROFILE OF SOCIAL SECURITY IN A MARKET ECONOMY

  A widespread understanding connects the individual, respectively social security, too, with reaching the state of a guaranteed opportunity for meeting a particular level of socially accepted human needs in all life situations, including ones caused by contingent risks accompanying one’s daily life. Presented in such a way, this security has ... A widespread understanding connects the individual, respectively social security, too, with reaching the state of a guaranteed opportunity for meeting a particular level of socially accepted human needs in all life situations, including ones caused by contingent risks accompanying one’s daily life. Presented in such a way, this security has distinct economic dimensions. In a market economy, social insecurity of individuals increases. This brings to the foreground problems related to individuals’ security. Those who are competent to solve these problems are insurance companies, as well as pension and health insurance companies, whose activities in the outlined trend are the subject of the current research, first of its kind for the Bulgarian theory and practice.

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  CHALLENGES FOR BULGARIA'S AGRICULTURAL SECTOR IN THE SECOND DECADE OF THE XXI CENTURY IN THE CONTEXT OF THE EU COMMON AGRICULTURAL POLICY

  Òhe EU Common Agricultural Policy focuses on efficient and sustainable agriculture. The growing challenges facing agriculture in Europe (including Bulgaria) necessitate that it is continually reformed so that it can comply with society’s higher demands for healthy food, preserving rural areas, ensuring high quality products and maintaining ... Òhe EU Common Agricultural Policy focuses on efficient and sustainable agriculture. The growing challenges facing agriculture in Europe (including Bulgaria) necessitate that it is continually reformed so that it can comply with society’s higher demands for healthy food, preserving rural areas, ensuring high quality products and maintaining farmers’ incomes. „The European model of agriculture” aims to create sustainable agricultural practices, to ensure the overall market orientation of agriculture and to enable farmers to benefit maximally from the market abilities to deliver products demanded by consumers.

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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.