Релевантни аспекти на методологията по вътрешен одит в публичния сектор

Author(s): Slavcho Zlatkov / Language(s): Bulgarian Publication Year: 0

This article is devoted to the specifics of internal audit in the public sector and the application of the current methodology, approved by the Minister of Finance. The main challenges in the routine work of internal auditors, directly related to the application of the internal audit methodology in the public sector, are briefly summarized. The need for the development and application of a specific methodology for internal audit is substantiated, while a sample procedure for performing an audit engagement of public enterprises in which the head of a public sector organization exercises the rights of the state over shares or stocks is presented.

Методът Lean Six Sigma – алтернатива за оптимизиране на процеси във въоръжените сили

Author(s): Atanas Viktorov / Language(s): Bulgarian Publication Year: 0

The report provides a brief presentation of the method, the advantages of its application to optimize processes in civil organizations, examples of its use in an army environment, a link to methods of production logistics and the modeling of logistics processes studied at the Military Academy

Съвременни политики на Република България, като част от НАТО, за прилагане на превантивни мерки на лица с наложени забрани за напускане на страната

Author(s): Venelina Kostova / Language(s): Bulgarian Publication Year: 0

Essentially, the preventive activity is protection of the inviolability of the person and the property of the Bulgarian citizens. One of the important mechanisms for effective impact is the implementation of appropriate and strictly differentiated measures, through which the appropriate preventive influence can be exerted on a certain group of vulnerable persons who may commit or suffer from crimes. The report presents a new type of administrative measures included in the national legislation – bans on leaving the country for vulnerable adults and minors, as well as the possibility of issuing a temporary identity card to persons with a decreed ban.

Разграничаване и взаимодействие между програмите FMF, FMS и подхода за директни търговски продажби в контекста на съюзната отбрана

Author(s): Desislava Yosifova / Language(s): Bulgarian Publication Year: 0

In this paper, the effort is to provide a condensed overview of two distinct U.S. defense cooperation programs (FMF and FMS), each of which, however, has very different functions and purposes. In parallel, to present two different approaches to importing and acquiring U.S. defense products and services (FMS and DCS), and where there are opportunities for further combining and inter-mixing, to consider more elaborated hybrid multi-layered options. The aim is, in a most compact form, to make a comparison of three different tools that have gained international prominence as terms through their abbreviations (FMF, FMS and DCS), clearly outlining and distinguishing the essential differences by relevant features, but at the same time drawing out and highlighting the important complementarities and synergies between them.

Трансформация във вижданията за планирането на невоенните ресурси в интерес на отбраната при кандидатстването за членство в НАТО

Author(s): Dimitar Hristov / Language(s): Bulgarian Publication Year: 0

The report examines the practices of wartime planning of non-military resources in the interest of defence in the period 1940-1990 and qualitatively changed views on their planning after the adoption of the National Security Concept in April 1998 and the Military Doctrine of 1999, which created the necessary foundations for the reform of national defense. The new views consider the wartime planning of non-military resources in the interests of defence as an element of civil-military attitude and are enshrined in the Concept for Civil Resource Planning in the interests of Defence, which is the basis for the development of a new normative basis suitable for the pre-accession period of membership of the European Union and NATO and and in the following years

Процедурите – фундамент за осъществяване на кризисно управление

Author(s): Dimo Ginev / Language(s): Bulgarian Publication Year: 0

In the context of the deteriorating and explosive security environment, an attempt is made to justify the usefulness of building an efficient system for civil defence, through which the stability of the population and the state can be guaranteed in crises and military-political conflicts. The tasks defined in the second Protocol additional to the Geneva conventions are examined and they are related to the specific responsibilities in the Republic of Bulgaria. Finally, additional current tasks are proposed and three approaches to building the system in the country are underlined.

Определяне вероятността за настъпване на рисково събитие в информационните системи в Република България и други страни

Author(s): Dyanko Hubenov,Chavdar Shehov,Petya Zheleva / Language(s): Bulgarian Publication Year: 0

Analyzing the probability of a cybersecurity risk event occurring is essential to reducing the likelihood and severity of cyberattacks. This report examines data to assess the likelihood of a risk event occurring in cybersecurity systems in the Republic and around the world. Although the results are trends rather than exact representations of the total number of attacks, they provide valuable guidance for improving cybersecurity. The deep insights that are gleaned from analyzing the information can be unexpected, helping us see things in new ways or understand connections we hadn‘t noticed before. In the context of cybersecurity, this can help us prevent attacks and improve the protection of information systems.

Управление на иновационното развитие на отбранителната индустриална база

Author(s): Ivaylo Yotov / Language(s): Bulgarian Publication Year: 0

The management of innovation activity as a factor for the development of the defense industrial base is considered. The emphasis is placed on strategic management, as a new concept for the Bulgarian business environment to increase competitiveness and create management tools to turn these strategies into current production and business plans to be implemented in practice.

Ефективност на разходите за отбрана и общественият интерес към сектора

Author(s): Katya Peycheva / Language(s): Bulgarian Publication Year: 0

The report focuses on the effectiveness of defence expenditures in Bulgaria. Problem areas that prevent this important indicator from being raised are noted. Attention is also paid to the public interest in the public sector, what is happening in it and more specifically the public good of defence, all of which is considered and linked to the effectiveness of defence spending.

Отбранителните разходи в съвременната среда за сигурност

Author(s): Katya Peycheva / Language(s): Bulgarian Publication Year: 0

The presented report discusses the defence expenditures in Bulgaria and worldwide. International relations are made, both with NATO countries and with other countries, emphasizing the main trends in defence spending in different regions of the world.

Изкуственият интелект – елемент на трансформация на процесите на управление

Author(s): Milena Georgieva / Language(s): Bulgarian Publication Year: 0

The management of systems is often associated with great difficulties arising from the high degree of uncertainty in the elements influencing the system’s operation. One means of overcoming these difficulties is to automate processes by applying knowledge in artificial intelligence systems. The development of technologies in the field of artificial intelligence contributes to the increase of capabilities in control systems to perceive and interpret reality. The paper presents models of a conventional system with artificial intelligence, as well as a description of the properties and processes involved in the control process in both systems. The brief analysis identifies opportunities for improving management and increasing its efficiency through the use of artificial intelligence systems.

Новата цифрова парадигма в икономиката

Author(s): Svetoslav Velkov / Language(s): Bulgarian Publication Year: 0

The transition from a post-industrial economy to a digital economy is presented as a major trend in world economic development at the beginning of the 21st century. The relationship and conditioning of the term “digital economy” with related concepts is traced and it is emphasized that the digital economy creates new opportunities for growth and well-being, but is also associated with many challenges. The digital economy is emerging as a generalizing concept, which is reduced not only to new digital technologies, but also to significant changes in the traditional rules of doing business, in new manifestations of classical economic laws. The expansion of the digital economy thus has major strategic implications for productivity growth and global GDP.

Как руските енергийни ресурси станаха токсични за Европейския съюз – причини и последици

Author(s): Plamen Dimitrov / Language(s): Bulgarian Publication Year: 0

This article explains why Russia's military aggression against Ukraine has made Russian energy resources toxic to the European Union in terms of security, geopolitics and morale. EU sanctions against coal, oil and oil products from Russia and their outcome are discussed. It is explained why the collapse of gas supplies from "Gazprom" to the EU countries has happened at the initiative of the Kremlin, and not because of sanctions. The consequences of the energy "disconnection" between the EU and Russia have been traced – both on the energy markets in Europe and on the revenues in the Russian state budget. It was concluded that the pushing of Russian oil and gas out of the EU markets is an irreversible process with long-term consequences.

Новото световно безредие

Author(s): Lyubomir Kyuchukov / Language(s): Bulgarian Publication Year: 0

The erosion of the post-war world order does not necessarily lead to the establishment of a new one, it rather creates a new world disorder. The existing order is based on international institutions (first and foremost – the UN system) and international law, but no such new ones are set up. However, the war in Ukraine will have a long-term negative effect on world’s developments: whenever and however it takes an end, provided that it does not evolve into a global conflict, we will have to face a deeply divided, confronted and militarised world, dominated by policies, based on the position of force and a fight over spheres of influence, with no mutual confidence and no prospect for political dialogue.

Przyczynek do historii uproszczeń celnych w Polsce (1997–2023)

Author(s): Piotr Sienkiewicz / Language(s): Polish Publication Year: 0

Purpose: The study analyses the history and the peculiarities of the current system of customs simplifications in Poland and offers proposals for the use of automation of customs processes as a simplification for honest economic operators to reduce the losses related to the planned cancellation of simplified procedure in export. Design/methodology/approach: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal–legal). Findings: The study findings have provided argument for the critical need and relevance to find solutions ensuring the supply chain fluence and simplified movement of goods in export. The author proves that Polish customs administration should develop automated systems based on best practice that use risk management to identify cargo that pose a potential risk to security and release all other shipments for export without undue delay.

Mechanizm granicznego podatku węglowego (CBAM) w Polsce

Author(s): Patrycja Niemczyk / Language(s): Polish Publication Year: 0

Purpose: The introduction of the Carbon Border Adjustment Mechanism (CBAM) in Poland heralds a new era in environmental policy and trade dynamics. This chapter delves into the objectives of CBAM within the Polish context, examining its potential impact on the national economy, trade relations, and environmental commitments. Employing a comprehensive analysis, the chapter evaluates the methods by which CBAM aims to level the playing field for domestic industries while encouraging entities importing high-emission goods to develop and adopt rigorous carbon emission reduction strategies. Preliminary findings underscore the mechanism’s potential to bolster Poland’s green transition, albeit with reservations regarding challenges associated with the implementation of CBAM by entities importing high-emission goods and the resulting oversight and administrative sanctions. Design/methodology/approach: In the presented work, a qualitative approach was employed, focusing on the analysis of legal regulations related to the CBAM mechanism. The study is primarily based on a meticulous examination of legal documents. Additionally, an analysis of practical challenges associated with the implementation of CBAM in the context of real market cases was conducted to understand the potential challenges and benefits associated with this mechanism. Findings: During the analysis of the implementation of CBAM obligations, several practical challenges emerged that significantly impact the entities subject to these requirements. From a practical standpoint, many entities face hurdles in securing accurate data on emissions from their supply chains. This lack of readily available information complicates the process of compliance and introduces uncertainties in reporting. Another notable challenge is the ambiguity surrounding the transition period. The absence of clear guidelines or established procedures adds to the complexity, leaving these entities uncertain about the appropriate methods and sources for data collection. Addressing these challenges will require concerted efforts, clear guidance, and potentially revised strategies to ensure effective and efficient compliance.

Zakończenie

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish Publication Year: 0

Tourism Sustainability: A Comparative Analysis of Bulgaria and the Neighbouring Countries

Author(s): Petya Ivanova / Language(s): English Publication Year: 0

The main aim of this paper is to analyze some key indicators determining the degree of tourism sustainability. It studies tourism sustainability indicators in Bulgaria compared with its neighbouring countries and uses an established methodological apparatus for studying tourism sustainability, developed by the World Economic Forum. The research places emphasis on an analysis of the balance in the triple bottom line of economic-environmental-social goals determining sustainability. The research methodology includes theoretical-methodological analysis, comparative analysis, empirical analysis, systemic approach. Based on the analysis carried out, the strengths of the offered tourist product in Bulgaria are highlighted, as well as the weaknesses regarding sustainability, which need improvement measures.

Изобретения, създадени от световноизвестни личности в сферата на музикалния и филмовия бизнес

Author(s): Vladislava Pacheva / Language(s): Bulgarian Publication Year: 0

The subject matter of this paper are patented inventions owned by world-famous personalities. The nature of inventions and ways of protecting innovative products in the music and film business as inventions are outlined. Patent protection of inventions under national patent laws is identified, as well as exceptions to protection. It analyses the role of inventions as a fundamental object of industrial property, which provides its owner with a monopoly advantage and provides him with various opportunities for realization and profit. Examples are given of inventions created by world-famous personalities such as musicians, producers, and actors.

Ролята на интернет за артистите-изпълнители – икономически ползи и загуби

Author(s): Bilyana Dimitrova / Language(s): Bulgarian Publication Year: 0

This study analyses the role of the Internet for performers by presenting the main economic benefits and losses. The Internet is seen as an environment where economic fulfilment can be achieved through the exercise of performers' property rights, as well as an environment where performers are likely to suffer economic loss as a result of the infringement of their rights. It analyses the exercise of performers' property rights on the Internet. Based on a survey, conclusions are drawn on their level of awareness of the management of their related rights on the Internet. Case law in the field is presented and suggestions are made for improving the shortcomings highlighted.