Business Management

ISSN: 0861-6604-Print Edition
ISSN: 2534-8396-Electronic Edition

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  • Oksana Kiforenko
    THE EU POLICIES AS THE PUBLIC ADMINISTRATION TOOL TO INCREASE THE AGRICULTURAL PRODUCTS EXPORTS
    JEL: H83, Q17, C10.
    Keywords: agricultural products exports, public administration, CAP, Green Deal, Farm to Fork Strategy
    Abstract: Agriculture is an important source of food for people, forage for animals and raw materials for processing industries. Effective public administration of such an important economy sector as agriculture and all the sectors connected with it is an absolute must for a sustainable development of every single village as well as the whole country/continent/world. The research was conducted with the help of the univariate, empirical and comparative analyses. For better visual representation of the analysis results, such visualization tools as tabular method, bar charts, graphs with markers were used in the research. The trend lines for both products types, being upward either during the researched timeframe or the next two years taken for the projection making, were built with the help of the exponential function, having been chosen from the exponential, linear, logarithmic, polynomial and power ones. The criterion for the choice of the appropriate function was the values of the R² coefficient. The research results testify to the effectiveness of the EU public administration for agriculture and agricultural products exports as well as the correctly created/chosen/implemented strategies/poli¬cies/ini¬tiatives. The research and its results are of great help for public administrators, companies engaged in the international trade for agricultural products of either the EU or any other country outside of the union as well as NGOs, beginners and experienced statisticians and data analysts.
  • Borislav Borisov
    OPPORTUNITIES AND PROBLEMS IN IMPLEMENTING ELECTRONIC DATA SYSTEMS FOR FINANCIAL MANAGEMENT AND CONTROL IN THE PUBLIC SECTOR
    JEL: Í83.
    Keywords: internal control, public administration, electronization.
    Abstract: The methodological and normative framework of the internal control is constantly developed and enriched, as a result of external and internal challenges and the accumulated experience in the organizations. Internal Control - Integrated Framework (ICIF) of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) laying the foundations and principles of the modern understanding of internal control, also got a new edition in 2013. One of the goals of change is its rules to comply with the requirements of the Sarbanes-Oxley or SOX Act. The normative base of the financial control in the organizations from the public sector in Bulgaria is adequate to the elements and principles of the updated version of ICIF, but its implementation shows some shortcomings due to the formal attitude to the requirements and the lack of an appropriate "tone at the top" in some organizations. The article emphasizes the need for electronization of control systems in public organizations. The possibilities of some cloud-based software products and electronic platforms for improving the efficiency and transparency of control are presented.

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  • Editor in chief: Prof. Mariyana Bozhinova, PhD
  • Co-editor in chief: Prof. Krasimir Shishmanov, Ph.D.