"Scientific research" Almanac

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  CONDITION OF THE SYSTEMS FOR FINANCIAL MANAGEMENT AND CONTROL IN THE PUBLIC SECTOR - TWO YEARS AFTER THE ACCESSION OF BULGARIA TO THE EUROPEAN UNION

  In the last few years the structural changes in the public sector management system of our national economy have had an impact on the control systems in the various units of this sector. The EU requirements to restructure the financial control systems in the member states specify the requirements and the mechanisms for the implementation of this ... In the last few years the structural changes in the public sector management system of our national economy have had an impact on the control systems in the various units of this sector. The EU requirements to restructure the financial control systems in the member states specify the requirements and the mechanisms for the implementation of this process. As a result there has arisen the specific need to restructure the financial management and control systems in the public sector units of the Republic of Bulgaria. Almost two years after the accession of our country to the European Union, the problems related to the euro integration in the public sector control systems are as serious and open before the government and management science as during the preparation for EU accession period. To study this problem a research was done in 2008 by a team of authors under project ¹ 19 „Development and effects of the functioning of financial management and control systems in the public sector”, as included in the plan of the Institute for Scientific Research at carried out research on the specific problems can be summarized as follow:  First – at present the legislation reform concerning the control in the public sector organizations has been completed. As a result a Law on the Financial Management and Control in the Public Sector has been effective since 2006. At present there is an undergoing process for bringing the financial management and control systems of budget credits authorizing officers at all levels in conformity with the legal framework.  Second – the EU requirements to restructure the financial control systems in the member states also include the development of principally new for our practice internal control systems at level budget credits authorizing officers (FMCS). The new changes are in the structure of the systems (components and their characteristics), the methods and technology of their functioning, the commitments and the responsibilities of the management of the organizations as regards control.  Third – The European theory and practice clearly shows the need from and the efficiency of the implementation of such internal control systems, which provide for the effective, economical and efficient implementation (execution) of the activities in state and local administrations. Similar systems provide for the transparency of the processes and at the same time shall support the control structures in the executive power system at state level in the execution of internal audits in public finance management.

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  DESIGNING AND BUILDING A SYSTEM FOR MEASUREMENT AND MONITORING OF STUDENT’S QUALIFICATION PROFILE (QUABAR-S)

  Among the priority management goals of any higher education institution are to obtain higher professional qualification and to enhance the possibilities for students’ professional realization. The discussions about the adequacy of the training which the graduates of economic higher education institutions receive are multilayer and they are ... Among the priority management goals of any higher education institution are to obtain higher professional qualification and to enhance the possibilities for students’ professional realization. The discussions about the adequacy of the training which the graduates of economic higher education institutions receive are multilayer and they are characterized by inherent contradictions in interests. One of the major reasons for these contradictions is founded on the lack of adequate and timely measures for “successful” student qualification profile. This causes a “fuzzy” perspective for a good professional realization. The focus of the study is in the institutional research area. It describes the process of designing, developing and deploying a methodology for measurement and monitoring of student’ qualification profile.

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  RISK AND RETURN ON CORPORATE INVESTMENTS IN HUMAN RESOURCE AND KNOWLEDGE-BASED ECONOMY

  The study presents the results obtained within a scientific research project “Risk and return on Corporate investments in human resource and knowledge-based economy”. The research was focused on the study and evaluation of corporate investments in human resource in terms of risk and return of investments. The topic complies with the common ... The study presents the results obtained within a scientific research project “Risk and return on Corporate investments in human resource and knowledge-based economy”. The research was focused on the study and evaluation of corporate investments in human resource in terms of risk and return of investments. The topic complies with the common criteria for academic scientific research and the recommended interdisciplinary types of research. The research may be characterized by the following features: • A complex research on a problem with high levels of topicality and importance for Bulgarian companies. • The empirical data outline the practice and profile of the managerial decisions for corporate investments in human resource. The research resulted in segmentation, grouping and comparing of the common practices for taking managerial decisions for investments in human capital. • The results of the research include a database of relations and dependencies. • The field of the research has a markedly interdisciplinary character and includes scientific and research problems from the fields of both the financial and the managerial science.