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  Opportunities for Improving Social Policy on Energy Poverty in Bulgaria in the Context of the Transition to a Green Economy

  Energy poverty is one of the significant contemporary challenges, and its containment and control policies are one of the main objectives of the European community on its path to a green economy. More than 96 million Europeans are at risk of poverty and social exclusion, while 57 million cannot heat their homes in winter. Bulgaria is the country ... Energy poverty is one of the significant contemporary challenges, and its containment and control policies are one of the main objectives of the European community on its path to a green economy. More than 96 million Europeans are at risk of poverty and social exclusion, while 57 million cannot heat their homes in winter. Bulgaria is the country with the highest share of the poor and at risk of poverty, including energy-dependent households, which is also confirmed by the values of the Energy Poverty Index, by which our country has the worst indicators among EU Member States. This development draws attention to the specificities of energy poverty, seen against the background of a generally accepted understanding of social poverty, the possibilities of changing the model for determining the range of energy poor persons and households in Bulgaria and the removal of a set of proposals to limit and control energy poverty, building on passive targeted energy support for heating and perceived as a direction for the development and improvement of social policy in the field of social assistance in Bulgaria.

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  Analytical Procedures as a Means of Optimising Auditing

  Audit literature provides many definitions of the nature of an audit. In general, they all boil down to focusing on audit outcomes, namely, establishing that financial statements comply with accounting standards. An audit is an independent examination, and an auditor assumes responsibility for expressing a true and fair opinion on financial ... Audit literature provides many definitions of the nature of an audit. In general, they all boil down to focusing on audit outcomes, namely, establishing that financial statements comply with accounting standards. An audit is an independent examination, and an auditor assumes responsibility for expressing a true and fair opinion on financial statements for the public benefit. Achieving high-quality audits requires collecting and evaluating objectively the evidence obtained for economic actions and events. However, an auditor has a limited amount of time to process large volumes of information, so in terms of quality and time, their work can be optimized through analytical procedures. According to the International Standards on Auditing, an audit involves analytical procedures throughout the process. Analytical procedures evaluate financial information through analysis of plausible relationships among both financial and non-financial data. The aim is to obtain quality audit evidence in a more timely and cost-effective manner. Applying analytical procedures reduces audit work and improves its efficiency. They are essential for risk assessment in both planning and fraud and error detection. The proper application of analytical procedures is a prerequisite for carrying out a quality audit and taking an adequate audit decision regarding management’s assertions in the financial statements. It is, therefore, necessary to maintain the professional qualification of independent auditors, not only as hours and types of seminars of auditors’ own choice, but also to make them mandatory in terms of regulations, which need to be amended accordingly. I believe that attending seminars is not sufficient to enhance an auditor’s expert knowledge. It would be good to pass a test each year as some form of verification to confirm the knowledge acquired.

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  Governance Modes for Supply gf Agro-Ecosystem Services by Agricultural Farms in Bulgaria

  Despite growing environmental issues, and increasing public and private interests, scientific studies on the management of agroecosystem services are at the beginning stage. This article incorporates the interdisciplinary New Institutional Economics framework, and identifies and assesses diverse private, market, collective and public modes of ... Despite growing environmental issues, and increasing public and private interests, scientific studies on the management of agroecosystem services are at the beginning stage. This article incorporates the interdisciplinary New Institutional Economics framework, and identifies and assesses diverse private, market, collective and public modes of management of ecosystem services applied by the Bulgarian farms. The study has found out that farms of the country use a great variety of private, market, collective and public modes of governance of farm activity related to agroecosystem services. There is significant differentiation of employed managerial forms depending on the type of ecosystem services and specialization of agricultural holdings. Management of agroecosystem services is associated with a considerable increase in the production and transaction costs of participating farms as well as big socio-economic and environmental effects for holdings and other parties. Factors that mostly stimulate the activity of Bulgarian producers for protection of agro-ecosystems and their services are participation in public support programs, access to farmers' advice, professional training, available information and innovation, received direct subsidies, personal conviction and satisfaction, positive experience of others, long-term and immediate benefits for the farm, and integration with suppliers, buyers and processors. Suggested holistic framework for analysing the system of management of agro-ecosystem services is to be extended and improved, and widely and periodically applied in the future.