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  Current State of Internal Control in Public Sector Organisations in the Republic of Bulgaria

  In the conditions of a global economic crisis, the need to protect public financial interests through effective, efficient, economical, legal and transparent management of public resources has become a topical issue we have been increasingly aware of. The application of these fundamental principles in the practice of public management is achieved ... In the conditions of a global economic crisis, the need to protect public financial interests through effective, efficient, economical, legal and transparent management of public resources has become a topical issue we have been increasingly aware of. The application of these fundamental principles in the practice of public management is achieved by optimisation of the management responsibility towards an adequate and effective internal control. The present paper discusses issues related to the need to control the management of public resources and in particular to the role, the importance and the practical application of financial management and control as a key mechanism in the management of public sector organizations in the Republic of Bulgaria.

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  Democracy - a Current Myth

  The present study is an attempt for a more critical look at the contemporary democracy, if it is reality at all. Public consciousness has built up its image on the ideas since the time of Aristotle up to present days. But the task is to have a look at and analyze the contemporary democracy from a more different position – this of the mythological ... The present study is an attempt for a more critical look at the contemporary democracy, if it is reality at all. Public consciousness has built up its image on the ideas since the time of Aristotle up to present days. But the task is to have a look at and analyze the contemporary democracy from a more different position – this of the mythological thinking. The conclusion is that a huge discrepancy between the democracy as an idea, as a theory and the real organization and management of the society, is a fact. The idea has been developed and enriched since ancient times till nowadays, but is still far from its practical realization – something that turns it into a myth.

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  Global Reporting Initiative

  The article explores the most popular and dynamically developing structure for measuring corporate social responsibility, namely, the Global Reporting Initiative. Its first appearance and historical development are herewith scrutinized and investigated. GRI’s main principles and indicators are equally considered. Moreover, based on empirical ... The article explores the most popular and dynamically developing structure for measuring corporate social responsibility, namely, the Global Reporting Initiative. Its first appearance and historical development are herewith scrutinized and investigated. GRI’s main principles and indicators are equally considered. Moreover, based on empirical research in terms of dynamics and territoriality, the article touches upon GRI’s expansion speed. The reasons for the relatively small number of companies in Bulgaria using this particular structure for reporting are also discussed.