"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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  CREDIT RISK MANAGEMENT – BANK RATIONALITY

  In this study effective credit trisk management is seen as a factor of bank stability, which registers a significant contribution to the organization of banking and in the process of formulating rational financial decisions. In the course of this study basic dimensions of credit risk in banking have been assessed by examining the relationship ... In this study effective credit trisk management is seen as a factor of bank stability, which registers a significant contribution to the organization of banking and in the process of formulating rational financial decisions. In the course of this study basic dimensions of credit risk in banking have been assessed by examining the relationship between bank risk management and efficiency of banking policy. The challenges of modern dimensions of credit risk-management in banking are outlined. The efficicency of credit risk-management is studied in theoretical and applied aspects and the key issues and trends are interpreted. The impact of credit risk on the financial condition of the bank is analyzed. Guidelines are set for the planning of measures and making of recommendations for proper management of credit risk in banking.

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  RAW MATERIAL EXTRACTION AND ECOLOGIZATION OF THE MINING INDUSTRY

  Under the current economic conditions industrial production ecologization is important for solving diverse problems, new and unfamiliar to the economy. The scientific research entitled: „Raw material extraction and ecologization of the mining industry” is of theoretical-applied orientation. It is relevant to the envi-ronmental problems of mining ... Under the current economic conditions industrial production ecologization is important for solving diverse problems, new and unfamiliar to the economy. The scientific research entitled: „Raw material extraction and ecologization of the mining industry” is of theoretical-applied orientation. It is relevant to the envi-ronmental problems of mining industry and environment preservation and repro-duction. The ecologization of mining industry provides quality and ñompetitiveness of finished products on the domestic and international markets; facilitates technical cooperation between stakeholders; man in his activities and the environment are protected from the harmful effects of the applied technologies and processes.