"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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  DEVELOPMENT OF THE SYSTEM OF SCIENTIFIC RESEARCH AT D. A. TSENOV ACADEMY OF ECONOMICS (A modest anniversary – a modest view of what has been done)

  The study is dedicated to the fifteenth anniversary of the Institute of Scientific Research at D. A. Tsenov Academy of Economics and the decision to publish the Scientific Research Almanac. It makes a historical review and outlines the main points of the development of the institute and the almanac. It systematizes the issues and publications of ... The study is dedicated to the fifteenth anniversary of the Institute of Scientific Research at D. A. Tsenov Academy of Economics and the decision to publish the Scientific Research Almanac. It makes a historical review and outlines the main points of the development of the institute and the almanac. It systematizes the issues and publications of the Scientific Research Almanac. Current priorities are presented as well as some opportunities for the development of scientific research at D. A. Tsenov Academy of Economics.

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  SYSTEM OF NATIONAL ACCOUNTS – INSTRUMENT OF MACROECONOMIC ANALYSIS

  SNA is one of the most important instruments of macroeconomic analysis, presenting numerous possibilities for research, modeling and forecasting in the national economy. The study lays out a summary of the contents and new aspects of SNA’2008. The study identifies the ways in which SNA data could and should be used for the purpose of ... SNA is one of the most important instruments of macroeconomic analysis, presenting numerous possibilities for research, modeling and forecasting in the national economy. The study lays out a summary of the contents and new aspects of SNA’2008. The study identifies the ways in which SNA data could and should be used for the purpose of macroeconomic analysis. Development forecasts for Bulgaria have been created on the basis of macroeconomic indicators. The study presents the results of an opinion poll, examining the degree of popularity of SNA among economists and their attitude towards the aspects of its practical application.