"Scientific research" Almanac

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  IDENTIFYING THE FACTORS WHICH INFLUENCE THE FISCAL CAPACITY OF THE BULGARIAN MUNICIPALITIES

  The aim of study is to reveal the current status of the reforms in Bulgaria as well to define the factors influencing the financial capacities of the Bulgarian municipalities. This will consequently define the capacity of the local self-government to provide adequate public services in the new economic environment. To these ends the study employs ... The aim of study is to reveal the current status of the reforms in Bulgaria as well to define the factors influencing the financial capacities of the Bulgarian municipalities. This will consequently define the capacity of the local self-government to provide adequate public services in the new economic environment. To these ends the study employs various scientific methods and approaches: the comparative method, the observational method, the descriptive method, the regression-correlative approach. The main research thesis is related to studying the factors whose adequate control is a prerequisite for optimization of the quality and quantity of the local public services. The following results are outlined in the theoretical and empirical research in the study: defines the importance, types and specific traits of decentralization as a managerial concept. It also clarifies the distinction between financial and fiscal decentralization, analyzes the local government reforms and identifies the factors influencing the municipal revenue from business activities and fees. The topical nature of the study arises from the growing importance of the local government. The collabo-ration between the central and the local government is essential for the municipalities in the Republic of Bulgaria. In this context a proper decentralization policy would be a significant factor for the optimization of the financial decision-making in the public sector.

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  IMPROVEMENT METHODS IN THE SPHERE OF EDUCATION IN BUSINESS ANALYSIS UNDER THE CONDITIONS OF NEW REALITIES

  The reaching of European standards of education and convertibility of the educational product are quite serious arguments for the search of opportunities for improving education. The approaches for structuring the analysis, as well as its modern trends are examined with reference to the new realities. The information sources are evaluated ... The reaching of European standards of education and convertibility of the educational product are quite serious arguments for the search of opportunities for improving education. The approaches for structuring the analysis, as well as its modern trends are examined with reference to the new realities. The information sources are evaluated critically and ideas are offered for the analytical activity organization. The modern trends in the educational process are outlined and their applicability is emphasized in the teaching of business analysis students and practice specialists (managers, accountants, auditors, etc). The emphasis is on multimedia presentation of lectures and the use of innovative visual aids. Approved practices are presented which have proved their importance for stimulating the self-dependent work of the students.

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  THE PROCESS OF INVESTMENT IN INNOVATIONS OF THE COMPANIES IN THE COSMETICS SECTOR

  The paper reviews the main characteristics of the innovation activities of Bulgarian companies operating in the cosmetics sector. Based on the existing competences related to the implementation of investment projects within the innovation corporate activities the authors propose a methodology outlining the principle project management iterations. ... The paper reviews the main characteristics of the innovation activities of Bulgarian companies operating in the cosmetics sector. Based on the existing competences related to the implementation of investment projects within the innovation corporate activities the authors propose a methodology outlining the principle project management iterations. It is intended to improve both the efficiency and the quality of the projects implemented in this sector as well as to improve the overall competitiveness in it.