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  The Role and Significance of Internal Audit in Energy Sector Ånterprises

  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, ... 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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  Best Practices for Gamification in Cultural Heritage: Bulgarian Experience

  Gamification has gained significant attention in recent years. Even the cultural heritage has not been unnoticed and various gamification techniques have been applied for different purposes. Bulgaria is among the countries with prominent interest in the matter. Although some successful initiatives have been carried out and are still implemented, ... Gamification has gained significant attention in recent years. Even the cultural heritage has not been unnoticed and various gamification techniques have been applied for different purposes. Bulgaria is among the countries with prominent interest in the matter. Although some successful initiatives have been carried out and are still implemented, there is a lack of systemised knowledge for what does not work well and why, which will help practitioners, researchers, public and local authorities in avoiding making the same mistakes in the future. The objective of the paper is to identify best practices for gamification in Bulgarian cultural heritage. The objective is addressed by providing a context specific framework for selecting best practices on gamification in Bulgarian cultural heritage. Based on a set of 12 gamification criteria and 9 impact criteria and by keeping to a 3-stage procedure, the first two top-rated initiatives have been selected as best practices and briefly described.

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  Burn Out in Middle Management and its Prevention in The Context Of Remote Work

  The shift to remote working has a significant impact on the way people work, especially middle managers who play a pivotal role in organizations. There is broad consensus that they have key responsibility in implementing strategies and in terms of operations and organizational culture. The analysis suggests a competing mediating effect of role ... The shift to remote working has a significant impact on the way people work, especially middle managers who play a pivotal role in organizations. There is broad consensus that they have key responsibility in implementing strategies and in terms of operations and organizational culture. The analysis suggests a competing mediating effect of role switching on the relationship between job stress and well-being. The study also provides theoretical and practical implications for human resource management and the design of flexible work policies from a sustainability perspective.