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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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  Research of Major Models of Organizational Change in the Modern Organizations

  This article aims to present the need for organizational change in the modern business organization. In order to achieve this goal, on the basis of analysis of the literature resources, an overview of some basic models of organizational change has been made. The main topic of the article is the classification of models of organizational change and ... This article aims to present the need for organizational change in the modern business organization. In order to achieve this goal, on the basis of analysis of the literature resources, an overview of some basic models of organizational change has been made. The main topic of the article is the classification of models of organizational change and outlining their basic ideas. The presented article is structured as follows: § Introduction. § The need for organizational change. § Cluster of models of organizational change: First group - Models for the study of organizational change; Second group - management models for organizational change. § Conclusion.

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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.