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  Insolvency as a Crisis Financial Position in the Enterprise: Symptoms, Factors and Stages of Development

  As a result of the increasing number of enterprises, which have initiated insolvency proceedings in the recent years, the problem of improving the diagnosis of the insolvency of enterprises acquires the key importance for the stability of the economy (becomes a matter of great). This study presents the factors, symptoms and stages of insolvency ... As a result of the increasing number of enterprises, which have initiated insolvency proceedings in the recent years, the problem of improving the diagnosis of the insolvency of enterprises acquires the key importance for the stability of the economy (becomes a matter of great). This study presents the factors, symptoms and stages of insolvency development as a crisis financial position in the enterprise and on this basis it approach a methodology for diagnosing the disease „insolvency“. The study identifies three meanings of insolvency and brings out its characteristic features. The risk factors triggering the development process of financial insolvency are divided into two types: internal and external. The article outputs, identifies and formulates four stages, characterizing the development of financial insolvency, each of which is characterized by certain symptoms.

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  Problematic Aspects of Public Procurement in Bulgaria and Possibilities to Restrict it by Optimizing Internal Control

  Public procurement is a mechanism for spending public funds and the control on its awarding and execution processes helps to respect the law in this aspect of public sector governance. The topic is both socially important and particularly relevant, given the public procurement reform at European level, which has caused changes in our country, too. ... Public procurement is a mechanism for spending public funds and the control on its awarding and execution processes helps to respect the law in this aspect of public sector governance. The topic is both socially important and particularly relevant, given the public procurement reform at European level, which has caused changes in our country, too. This paper studies some problematic aspects of public procurement implementation in our country. The emphasis is placed on substantial violations and proposals are made for limiting them by increasing the effectiveness of internal control.

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  Barriers in Implementing Reverse Logistics in Bulgaria

  The present paper attempts to identify the main barriers in implementing reverse logistics in Bulgarian manufacturing and commercial enterprises. After the theoretical literature review, nine barriers are displayed. Based on a survey, the barriers are ranked according to respondents’ opinions. Barriers in implementing reverse logistics and the ... The present paper attempts to identify the main barriers in implementing reverse logistics in Bulgarian manufacturing and commercial enterprises. After the theoretical literature review, nine barriers are displayed. Based on a survey, the barriers are ranked according to respondents’ opinions. Barriers in implementing reverse logistics and the degree of importance of its implementation in enterprises are submitted by means of two-dimensional distribution. The next stage of analysis is connected with the study of relationship and direction of influence among the variables. The results show that the reverse logistics is essential for the implementation of more environmentally friendly manufacturing and trade but barriers are relatively irresistible. The reasons for this have their roots in the government policy and non-engagement of managers to problems that can be solved through reverse logistics.