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Galina Chipriyanova, Niya Marinova
The Role and Significance of Internal Audit in Energy Sector Ånterprises
Summary:
The internal audit in enterprises within the “Energy” sector, where the Bulgarian state is the principal, is an essential mechanism for ensuring transparency, accountability and efficiency in the management of state resources. This study aims to assess the effectiveness of internal control systems and provide an overview of audit activities, results and recommendations for improvement. To achieve this goal, the following tasks are addressed: 1) examining the scope and significance of internal audit in enterprises within the “Energy” sector, 2) analyzing the strategic and annual audit plans, developed based on risk assessment and the priorities of these enterprises; 3) attempting to identify the audit universe, including defining and classifying all areas subject to audit; 4) paying particular attention to the audit strategy (the approach to conducting audit activities) and the distribution of audit personnel in the context of optimal allocation of audit resources. The research defends the thesis that internal audit supports the sustainable development and efficiency of the energy sector by strengthening public trust in institutions and ensuring the good management of public resources.
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Snezhana Blagoeva
Preliminary Evaluation of the Effect of the European Green Deal on the Agricultural Sector in the EU
Summary:
The European Green Deal is a new strategy for the overall development of the EU, which horizontal nature leads to the creation of regulations and requirements simultaneously affecting several economic sectors and policies. Assessing the effect of the Green Deal on the agricultural sector requires looking at the overall situation created since its adoption. The purpose of the article is to review the individual elements of the Green Deal and the regulations based on it, in order to identify the potential effects on the agricultural sector. The assessment should consider not only the direct impact on production, exports, competitiveness and farmers' incomes, but also on food prices and food availability. The contribution of agriculture to climate, natural resources and biodiversity should also be taken into account.
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Teodora Petrova, Zhivo Petrov
Strategic Potential and United European Projects for Cooperation of the European Defense Agency
Summary:
The European Defense Agency is the European Union key institution in the implementation of measures to provide resources for the Common Security and Defense Policy. The agency has set goals in the field of developing a military resource base, defense research and development, united European armaments cooperation projects, strengthening the industrial and technological base and as a main task, creating a common competitive market for military and dual-use products. In recent years, the agency has managed to launch and partially implement a number of united European projects aimed at simplifying the harmonization of standards and accessibility of defense markets for European manufacturers.
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Birstra Nikolova
Contemporary Aspects of Residential Policy in Bulgaria
Summary:
Residential policy is in the focus of the attention of a wide range of specialists, competent authorities and institutions in Bulgaria throughout the transition period from a centralized to a market economy and in the course of Bulgaria's accession to the European Union. To date, this issue is becoming more topical and puts its practical realization on the agenda. Therefore, this article clarifies the modern role and importance of residential policy, the factors influencing its development have been explored, its current situation in Bulgaria - compared to some EU countries - is presented, based on this, some conclusions and summaries are made about the main prospects for its development.
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Mariana Kuteva
Theoretical and Practical Aspects of Omnichannel Retailing
Summary:
This article focuses on the essence of omnichannel retailing. The author explains the benefits of omnichannel retailing from the viewpoint of the consumers and from the viewpoint of the retailers. The claim is supported that the integration of „brick and mortar” and digital channels to reach end customers as a retail development strategy favors maintaining stable competitive positions on the market and putting new competitive advantages.
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Elitsa Krasteva
The Technological Audit as a Tool for Development of Innovation Strategies
Summary:
The article focuses on some important planning aspects of the development of business innovation strategies. An emphasis is put on procedural specifics of the technological audit of companies in the cosmetics sector. The possible parameters for utilization of their innovative potential have been outlined.
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Petyr Banchev, Penka Goranova, Zhivka Tananeeva, Venka Dinkova
Customer Relationship Management (CRM) – Strategies and Application
Summary:
The application of the strategies for management of relationships with customers gives a possibility for the enterprises to increase their incomes through:
- realising of products and servies on the market, that correspond to the consumption needs of the customers;
- improvement of service and working with customers;
- optimizing the process of negotiating with the customers;
- keeping existing and attracting of new customers;
- more effective realization of the enterprise products.
The basic goal of the work is on the ground of the leasing theoretical concepts and research of the practice existing in our country to genreate ideas for giving assistance to Bulgarian enterprises in their ambition to implement new methods and approaches to keep the present key customers, as to suggest other approaches for working to attract new customers, which will broaden the marketing presence with (marketing share) and to increase competetiveness of the business.
