"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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  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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  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.