"Scientific research" Almanac

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  MECHANISMS FOR MANAGEMENT AND CONTROL OF PUBLIC-PRIVATE PARTNERSHIPS

  Over the last decade, the model of public-private partnerships (PPP) has been increasingly used in a number of countries. The reason for this is the insufficient public resources for the purposes of modernizing infrastructure. In this respect, it is essential to attract private capital in order to implement large-scale projects and provide public ... Over the last decade, the model of public-private partnerships (PPP) has been increasingly used in a number of countries. The reason for this is the insufficient public resources for the purposes of modernizing infrastructure. In this respect, it is essential to attract private capital in order to implement large-scale projects and provide public services. The aim of this study is to analyze the existing mechanisms for management and audit of PPPs as a way of higher return on investment and effective utilization of funds, a way of improving financial management and economic development in our country. Òhe object of the study is focused on the existing mechanisms for the management and audit of PPPs. The study defends the notion that PPPs have not been not used sufficiently in the Republic of Bulgaria as a way of providing the necessary financing and taking risks by the private investor in respect of provision of quality public services, with one of the reasons being the absence of adequate mechanisms for management and audit. The tasks that have been set in the study are the following: analysis of the legal framework; consideration of the role of PPPs in the economy; analysis of the management mechanisms on a national and local level; consideration of the specifics of internal audit of PPPs; analysis of the scope of external audit and internal audit of PPPs. The study makes a comprehensive analysis of the issues, while identifying the disadvantages of PPPs, with the aim of eliminating them in the future.

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  THE SYSTEMS FOR FINANCIAL MANAGEMENT AND CONTROL IN THE BULGARIAN MUNICIPALITIES - STATE AND PROSPECTS

  The aim of this paper is to present the results of an empirical study on the practice of Bulgarian municipalities in the implementation of the financial management and control systems (FMCS) and provide guidelines for future development and improvement of these systems. The tasks that have been performed in order to achieve the objectives are ... The aim of this paper is to present the results of an empirical study on the practice of Bulgarian municipalities in the implementation of the financial management and control systems (FMCS) and provide guidelines for future development and improvement of these systems. The tasks that have been performed in order to achieve the objectives are the following: 1. Survey and analysis of the operation and condition of the FMCS in the municipalities in Bulgaria. 2. Evaluation and summary of the results of the empirical study. 3. Presentation of some possibilities for automating the processes through software applications. 4. Presentation of the new moments in the development of the internal control and the FMCS in Bulgaria. The object of the study is the FMCS in the Bulgarian municipalities and their role in achieving the objectives of the municipal administrations. The subject of research is the existing practice of implementation of the FMCS in the municipalities and their role in achieving the strategic and operational objectives of administrations. The main research thesis is that municipal administrations in Bulgaria have untapped potential for improving the state of FMCS, which will significantly improve the effectiveness, efficiency and relevance of the public sector processes. The results of the study can serve as a starting point for improving the public sector systems. The methods that have been used to study the practice of applying the FMCS and the documents defining the legal and methodological framework are the following: content analysis of documents, comparative analysis, deduction and induction, various methods of statistical analysis.

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  DEPOPULATION IN CENTRAL NORTHERN BULGARIA AND OPPORTUNITIES FOR DEVELOPMENT OF ALTERNATIVE TOURISM

  The process of depopulation over the last decades in some regions of our coun¬try has become a particularly serious problem and, in addi¬tion, a challenge for the de¬velopment of Bulgarian society. In the present study, attention is focused on depopula¬tion in the mountainous and semi-mountainous parts of Central Northern Bulgaria and the ... The process of depopulation over the last decades in some regions of our coun¬try has become a particularly serious problem and, in addi¬tion, a challenge for the de¬velopment of Bulgarian society. In the present study, attention is focused on depopula¬tion in the mountainous and semi-mountainous parts of Central Northern Bulgaria and the alternative tour¬ism as a factor for its limitation. The main objective of this study is to examine the nature of depopulation as a social phenomenon with its neg¬ative effects on society and the economy. The goal is achieved by solving the following tasks: analy¬sis of the theoretical research in the field of depopulation; chronological and compara¬tive analysis of the current state of settlement network and the process of depopulation and demographic forecasting; identifying opportunities for limiting the depopulation pro¬cess through forms of alternative tourism. The main thesis is that depopu¬lation as a social phenomenon leads to depopulation of settlements and entire territories; special attention has to be drawn on the need for a spe¬cific and responsible regional policy. Issues such as: gender-age struc¬ture, negative natural growth, migratory attitudes, isola¬tion of small set¬tlements, poorly built transport infrastructure, good prerequisites for the development of alternative tourism, higher degree of development of the tourism sector in municipalities and settlements and insufficient number of development programmes for the surveyed area have been highlighted.