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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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  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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  Trade Knowledge and Commercial Practices in the Town of Svishtov During the National Revival Period

  The article examines the prevalence of knowledge in the field of trading in the town of Svishtov during the Bulgarian Revival in the form of books containing knowledge in trading; handbooks specialized in commercial and legal matters and double-entry bookkeeping (diplography) and the inclusion of disciplines such as commerce and accounting in the ... The article examines the prevalence of knowledge in the field of trading in the town of Svishtov during the Bulgarian Revival in the form of books containing knowledge in trading; handbooks specialized in commercial and legal matters and double-entry bookkeeping (diplography) and the inclusion of disciplines such as commerce and accounting in the curricula of schools. Attention is paid to the first commercial school in Bulgarian lands founded by D. Em. Shishmanov in 1873. Improvement of trading methods and practices of Svishtov merchants influenced by the progress in education have been viewed in this paper.It has been concluded that interconnection and interdependence of education and practice in trading is an important factor for the economic prosperity of the town of Svishtov during the Bulgarian Revival period.