Economics 21

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  MODERN ASPECTS OF AGRICULTURAL STATISTICS IN BULGARIA

  The development of agricultural statistics in Bulgaria over the last two decades has been accompanied by a number of organizational and methodological problems. On the one hand, they are generated by the overall restructuring of the agricultural sector – changes in the form of ownership, land relations, production and industrial restructuring, and ... The development of agricultural statistics in Bulgaria over the last two decades has been accompanied by a number of organizational and methodological problems. On the one hand, they are generated by the overall restructuring of the agricultural sector – changes in the form of ownership, land relations, production and industrial restructuring, and agricultural policy, which has led to serious difficulties in carrying out statistical surveys. On the other hand, the preparation of the country for the EU accession imposed institutional and legal harmonization both in the sphere of agriculture and in the sphere of statistics, incl. agricultural statistics. This necessitated the creation of a new specialized institutional structure, a statistics authority which is to carry out statistical surveys in agriculture in line with the European requirements. The present article focuses on statistical surveys carried out in agriculture with the aim to outline the organizational and methodological framework of modern agricultural statistics in Bulgaria. The emphasis is on their methodological aspects and major elements of their organization – scope, object, frequency, form of carrying out, sources of information.

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  ENTERPRISE RESTRUCTURING BY USING PROJECT MANAGEMENT METHODOLOGIES

  Nowadays restructuring is one of the essential trends practically in every en-terprise activities, focused on successful business, and it is also an effective market tool for increasing its competitiveness. Restructuring infers the systemic character of enterprise functioning optimization. It involves a multi-aspectual and interrelated set of ... Nowadays restructuring is one of the essential trends practically in every en-terprise activities, focused on successful business, and it is also an effective market tool for increasing its competitiveness. Restructuring infers the systemic character of enterprise functioning optimization. It involves a multi-aspectual and interrelated set of events, processes and methods starting with a complex diagnostics of the company and reaching to reorganization of both organizational structure and business processes based on the modern management approaches, including quality management methodology, business processes re-engineering, information technologies and systems. The aim of this publication is to help executives and managers to get a “quality vision” of the practical version of the preparation and implementation process of enterprise restructuring, in which the active or even passive use of some elements of the project management methodology will enable the successful realization of the intended restructuring programme.

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  THE FISCAL SOVEREIGNTY AND THE TAX POLICIES OF THE NEW EU MEMBER STATES: THE EMU CHALLENGES AND PROSPECTS OF FISCAL GOVERNANCE REFORM

  The paper is focused on issues of fiscal policy coordination in the Euro area and the challenges to the new EU Member States from Central and Eastern Europe in implementation of different national fiscal policy options while preparing for the entry in the EMU. The main research question concerns the evaluation of the impact of the fiscal ... The paper is focused on issues of fiscal policy coordination in the Euro area and the challenges to the new EU Member States from Central and Eastern Europe in implementation of different national fiscal policy options while preparing for the entry in the EMU. The main research question concerns the evaluation of the impact of the fiscal sovereignty in the new EU Member States in implementing their national tax systems in preparation to join the Euro area. The paper discusses the ways in which the new EU Member States adjust their national tax systems by making better use of introducing the appropriate tax structure and fiscal systems in order to reflect the specific conditions and priorities of the national economic policy and to achieve the required in the EMU sustainability of public finances in medium and long term aspect. The evaluation of options of tax reforms in the new EU Member States is done with regard to the problems of rising fiscal deficits as a result of higher Government expenditures and the reduction of revenues during the Global economic and financial crisis. Conclusions are drawn for the main trends in the EU governance reform and the fiscal sustainability of the EMU Member States.