"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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  THE STATISTICAL QUALITY CONTROL – EUROPEAN ALTERNATIVE OF QUALITY

  The implementation of the statistical methods for quality control of the technological processes is an important approach that ensures a substantial increase in the quality of the production. The statistical methods for quality control are wide spread practice in the developed countries. On the contrary they are almost not implemented in the ... The implementation of the statistical methods for quality control of the technological processes is an important approach that ensures a substantial increase in the quality of the production. The statistical methods for quality control are wide spread practice in the developed countries. On the contrary they are almost not implemented in the Bulgarian economy and as a result achieving high quality by the European standards is only a good intention. The survey performed in about 300 enterprises from the machinery construction industry in Bulgaria have shown that the statistical methods are unknown to the workers in that branch of industry and that they have not been implementing such methods in the practice despite their obvious advantages. Thus it is necessary for the Ministry of Economy and Energy to undertake practical steps on the implementation of statistical methods for quality control in the machinery construction enterprises by developing a “Strategy” in which to define the priorities of the Government, the measures and the financial resources that will ensure the training of specialists and the implementation of modern systems for quality management.