2017, ISSUE 1


Creation date: 9.2.2017

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Public Procurement ex-ante control – nature and development

Public procurements represent a significant part of the economy of Bulgaria. Only in the past 2015, after application of the procedures under the Public Procurement Law (PPL) in the country are concluded 23 019 contracts, with a total value of 7,71 billion Bulgarian leva. In the face of economic difficulties and limited budget, this is a huge for the country size resource. In this way, in protection of the public interest, as a prevention of misuse of public funds and in response to some recommendations…

PROFESSIONALIZING MANAGEMENT IN THE PROCESS OF FAMILY BUSINESS SUCCESSION: SECURING SUSTAINABLE DEVELOPMENT OF BULGARIAN FAMILY FIRMS

The transfer of management control represents preparation of family business for the succession process in terms of improvement of its management system in relation to future needs of the company and the family. The transfer can take place separately from the professionalization of management, but in the case of family firms which are in their early stage of development, the both processes could be realized together.  The necessity of management formalization becomes stronger in the process…

CLUSTER POLICY AND CLUSTER INITIATIVES IN EUROPEAN UNION

Clusters are a striking feature of almost every contemporary national and regional economy. During the last two decades the European Union (EU) directed its energies to creation of competitive economy, creation of economy based on knowledge and innovation, sustainable and inclusive growth. Clusters and their development are important factor for the achievement of the goals of EU. They take key position in the industrial policy of EU as well as in the regional policy and scientific research. This…

TECHNOLOGY OF THE CONTROL ON THE SUBSEQUENT EXPENDITURES ON TANGIBLE FIXED ASSETS

In this paper are examined the technological aspects of the financial control on the subsequent expenditures for repair, improvement, reconstruction and modernization of the tangible fixed assets in the business enterprises. In this regard, an overview of our and foreign specialized publications was made, the methodological guidelines and procedures in force for the implementation of tax control by the authorities of the National Revenue Agency, as well as the established guidelines for application…

THE POLITICAL PROCESS AND EFFICIENCY OF THE ECONOMIC AND SOCIAL SYSTEMS

The article examined issues related to the sustainability of the political process. Emphasis is placed on specific features in its implementation in connection with power-exercising, decision-making and behaviour of the governors. Furthermore,  political power and the connections and dependencies in policy-making are characterized. Issues of control and self-control over political power are discussed. In connection with the dynamics of social processes and the democratization of the relations…

PREPARATION AND DISCLOSURE OF NON-FINANCIAL STATEMENT BASED ON THE NEW BULGARIAN ACCOUNTANCY

As a result of a new Bulgarian Accountancy Act, adopted in late 2015, public interest entities must prepare and publish a non-financial statement. The main objective of the paper is to analyze the current legal framework regarding the structure, content and requirements for disclosure of non-financial statement. The main object of the study are public interest entities. The main subject of the paper is the non-financial statement.As a result of a new Bulgarian Accountancy Act, adopted in late…