"Scientific research" Almanac

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  ANALYSIS OF BULGARIA’S SPECIALIZATION IN THE FIELD OF FOREIGN TRADE IN AGRICULTURAL PRODUCTS

  The present survey aims to study the dynamics of the foreign trade flows of agricultural products between Bulgaria and the other EU Member States, the Balkan countries and the former members of CEFTA (until 2007). Using a methodological toolbox the author measures the degree of trade specialization of our country in the field of import and export ... The present survey aims to study the dynamics of the foreign trade flows of agricultural products between Bulgaria and the other EU Member States, the Balkan countries and the former members of CEFTA (until 2007). Using a methodological toolbox the author measures the degree of trade specialization of our country in the field of import and export of agricultural products in terms of separate product groups. In the process of research the author follows the dynamics of specialization in the field of trade in agricultural products and outlines the changes in the export and import flows resulting from various economic and political factors as well as defines the degree of effect of these changes on the economic development.

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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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  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.