"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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  DESINING OF MARKETING STRATEGYES FOR PRODUCTION AND SALES OF BIOFUELS

  The application of the strategies for ecological marketing for manufacturing and salling biofuels gives a possibility for the enterprises to increase their incomes through realising biofuels on the market, that correspond to the consumption needs of the customers; optimizing the process of negotiating with the customers; keeping existing and ... The application of the strategies for ecological marketing for manufacturing and salling biofuels gives a possibility for the enterprises to increase their incomes through realising biofuels on the market, that correspond to the consumption needs of the customers; optimizing the process of negotiating with the customers; keeping existing and attracting of new biofuel customers. The basic goal of the work is on the ground of the leasing theoretical concepts and research of the practice existing in our country to genreate ideas for giving assistance to Bulgarian enterprises in their ambition to implement ecological marketing for manufacturing and salling biofuels, that are presumed to be environmentally safe. As to suggest other approaches for working to attract new customers and to keep the present key customers, which will broaden the marketing presence with (marketing share) and to increase competetiveness of the business.

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  METHODS FOR QUANTITITATIVE ASSESSMENT AND ANALYSIS OF ECO-EFFICIENCY

  Eco-efficiency means producing economic output with minimal natural resources and environmental degradation. The concept of eco-efficiency and its assessment is closely related to sustainability and has received increasing public attention. In this project the general concept, applicability, relation to sustainable development and the existing in ... Eco-efficiency means producing economic output with minimal natural resources and environmental degradation. The concept of eco-efficiency and its assessment is closely related to sustainability and has received increasing public attention. In this project the general concept, applicability, relation to sustainable development and the existing in the literature approaches for its measurement are given. The barriers to eco-efficiency application are commented. New scheme for eco-efficiency assessment, based on the Impact Pathway metodology is given and possible users are identified. The results of the project will be implemented in the educational process.