Role of Mental Complexity and Personality in Leadership

In the world of organizations, the role of leaders is particularly important, considering that their personalities, behaviour and performance characteristics are relevant not only from their own point of view, but also for the development of the staff and the processes of the whole organization. The 21st century has brought changes and new challenges in the everyday life of employees, and these new challenges are especially noticeable in the business sector and in the lives of leaders. The aim of this study was to explore how mental complexity and personality characteristics are related to attitudes and thinking about leadership. Another goal was to develop a quantitative method for testing mental complexity. In order to assess our hypotheses we applied a quantitative research method (N = 358) and used a Mental Complexity Questionnaire (27 items, 3 scales: Social Complexity Scale, Individual Complexity Scale and Inter-Individual Complexity Scale) (Répáczki, 2014)

Migration Behavior: Motivational Aspect

The present paper considers the motivation aspect of the migration behaviour. A theoretical survey of the main theoretical conceptions of motivation is presented. Empirical research is conducted in the indicated problem domain. The research is implemented by means of a questionnaire designed for the purposes of the present research. The questionnaire is directed to establishing the leading motives for emigration of the Bulgarian students. The analysis of the results of the conducted research presented in the paper constructs the profile of motivation for emigration of the Bulgarian students and scrutinizes the dynamics of the motives for emigration. В настоящей статье рассматривается мотивационный аспект миграционного поведения. Представлен теоретический обзор основных теоретических концепций мотивации. Проведено эмпирическое исследование указанной проблемной области, осуществленное с помощью воп- росника, составленного в целях настоящего исследования. Данный вопросник ориентирован на установление ведущих мотивов эмиграции болгарских студентов. Анализ результатов прове- денного исследования формирует профиль эмиграционной мотивации болгарских студентов и рассматривает динамику эмиграционных мотивов

Lekciâ za lekciâta : razkaz za Nobelovata reč na Olga Tokarčuk

W prezentowanym fragmencie zananalizowano treść wykładu noblowskiego Olgi Tokarczuk pod kątem jego zawartości teoretycznoliterackiej i filozoficznej, a także sytuację komunikacyjną zaistniałą w trakcie jego wygłaszania. Autora interesują także genologiczne cechy wystąpienia NoblistkiThe presented fragment analyzes the content of the Nobel lecture by Olga Tokarczuk, in terms of its theoretical and literary and philosophical content, as well as the communication situation occurring during the speech. The author is also interested in the genological features of the Nobel Prize winner’s speech

Challenges in managing cross-cultural virtual project teams

The biggest challenge workers in a virtual workplace will face is creating a boundary between work and home since the two spaces are now combined. Namely, completely understanding and being able to follow correct procedures and processes associated with a company can be challenging if workers are not physically subjected to the culture of the company on a daily basis. Overcoming these challenges is not only the job of the employee, but for managers as well. Managers in a virtual organisation need to be able to identify these challenges, and create programs in which their virtual workforce will feel like they are valued and part of a greater cause, said authors. The authors also pointed out that the training the culture and standards set by management in a virtual workforce will be reflected within their employees’ motivation and productivity. The paper concludes that global project management can succeed through culturally-aware management, cross cultural communication and more network within and among companies

Role of Mental Complexity and Personality in Leadership

In the world of organizations, the role of leaders is particularly important, considering that their personalities, behaviour and performance characteristics are relevant not only from their own point of view, but also for the development of the staff and the processes of the whole organization. The 21st century has brought changes and new challenges in the everyday life of employees, and these new challenges are especially noticeable in the business sector and in the lives of leaders. The aim of this study was to explore how mental complexity and personality characteristics are related to attitudes and thinking about leadership. Another goal was to develop a quantitative method for testing mental complexity. In order to assess our hypotheses we applied a quantitative research method (N = 358) and used a Mental Complexity Questionnaire (27 items, 3 scales: Social Complexity Scale, Individual Complexity Scale and Inter-Individual Complexity Scale) (Répáczki, 2014)

European Power, Conflict, and Effectiveness: A Cross-Cultural Study in the United States and Bulgaria

This study investigated the relationships of bases of leader power (coercive, reivard, legitimate, expert, and referent) and styles of handling interpersonal conflict (integrating, obliging, dominating, avoiding, and compromising

Motivational factors affecting entrepreneurial decision: a comparison between Bulgarian and Serbian women entrepreneurs

Purpose: This study identifies the critical factors that motivate women to launch their own businesses in transition countries in general and Serbia versus Bulgaria in particular. Pinpointing the aforementioned factors further enables us to draw inferrences on the overall health of female enterpreneurship in the two countries and advocate future steps needed for full-fledged development of start-ups owned and/or chaired by ladies, since female enterpreneurship appears to contain still largely untapped potential across the board. Approach: This research is levied from two country specific questionnaires filled by randomly chosen women out of carefully selected pools of female enterpreneurs in Bulgaria and Serbia. Within predefined age groups, results from the two samples were fed to produce descriptive statistics via mean and standard deviation analysis, according to Likert's five point scale methodology. Findings: Based on this research, for the Bulgarian sample, we found that the leading motives of women entrepreneurs cover the presence of abilities and talent, acceptance of freedom and independence as a value of particular importance, control over one's own life and need for security via fulfilling professional aspirations. Quite to the contrary, for the Serbian sample, we concluded that the main motive for women to enter business is related to their inability to find a job. Namely, their startups are necessity rather than opportunity- or skill-driven ventures. In conclusion, we are concerned both with the grass-roots of such finding and with policy efforts to be advised in order to improve the participation, the quality as well as the GDP impact of female entrepreneurship in the countries under investigation

ORGANIZATIONAL, METHODOLOGICAL AND LEGAL ASPECTS OF THE INTERACTION OF FINANCIAL CONTROL INSTITUTIONS OF PUBLIC SECTOR THE REPUBLIC OF BULGARIA

Публичните финанси в Република България са обект на контрол от страна на няколко институции. Единството на обекта предполага прилагането на сходни методики. Общите обекти и методики е основание за осъществяване на координация и взаимодействие между контролните органи. За целта е необходимо между тях да се изградят взаимни връзки и да се координират контролните им процедури. Проучванията, направени във връзка с проекта покават, че независимо от сключените договори между контролните институции, на практика сътрудничеството между тях е на ниско равнище. Проблемите се дължат на слабия обмен на информация преди започване на контролни операции, поради което се дублират дейности, осъществявани в едни и същи обекти. Сравнително малко се използват резултатите от вътрешния одит. Ниското равнище на координация и взаимодействие повишава разходите за финансов контрол в публичния сектор и понижава неговата ефективност. Възниква необходимостта от нов начин за комуникация между финансовите контролни органи. Реорганизация следва да има както в нормативен, така и в организационен аспект. Тя се свързва с промяна на отношението между институциите и е предпоставка за подобряване на връзките между тях.The public finances in the Republic of Bulgaria are controlled from the several institutions. The unity of the object suggests to apply similar methods. The general objects and methodology is the basis for coordination and cooperation between control authorities. It is also necessary between them to develop interconnection and they coordinate their control procedures. The studies done in relation to the project showed that despite the contracts between the control institutions, in practice cooperation between them is low. The problems are due to low information exchange before they start control operations and therefore they duplicate activities performed in the same sites. The results of the internal audits are used omparatively little. The low level of the coordination and the interaction increases the cost of the financial control in public sector and reduces its effectiveness. It is occurs necessity of a new way of communication between financial supervisory authorities. The reorganization should be both the legal and the organizational aspects. It is associated with change attitudes between the institutions and it is a prerequisite for improving the links between them

LEGAL, ACCOUNTING AND CONTROL ASPECTS OF PUBLIC PROCUREMENT IN THE PUBLIC SECTOR

Обществените поръчки са основният път за разпределяне на публичните финанси. Благодарение на тях бюджетните организации реализират инвестиционните си разходи. Значението на обществените поръчки за бъдещето на институциите, които функционират на база бюджетни кредити, предопределя интереса към тяхното изучаване. То изисква комплексно изследване в три насоки – нормативната уредба, отчетните процеси и контролът върху обществените поръчки. Целта на изследването е да се установят правните, отчетните и контролните аспекти на обществените поръчки в публичния сектор. Основните задачи са: изследване на тяхната правна рамка; проучване отчитането на обществените поръчки в публичния сектор; изучаване на предварителния контрол и изследване на външния контрол върху обществените поръчки. Тезата, която се защитава, е, че законосъобразното изпълнение на обществените поръчки оказва съществено влияние върху публичността и прозрачността на изразходените средства от държавния бюджет и от Европейския съюз. В резултат на изследването се стигна до следните изводи: затруднен е процесът на администриране, пред кандидатите се поставят изкуствени бариери, липсват случаи на разкрита корупция, не са създадени ефективни методики за вътрешен и външен контрол върху обществените поръчки. Предложени са изменения в нормативната база, отнасящи се до въвеждане на електронни процедури, назначаване на държавни експерти, нови правила за подбор на кандидати. Public procurements are essential for the allocation of public finances. Budget organizations make their investment expenditures through them. The importance of public procurements for the future of the institutions which function based on their budget credits determines the interest in studying that area. It requires a comprehensivestudy in three main trends – legal framework, accounting processes and control on the public procurements. The aim of the study is to establish the legal, accounting and control aspects of the public procurement in the public sector. The main tasks are: examining their legal framework; studying the public sector procurement reporting; studying the preliminary control and examining the external control on public procurements. The thesis statement that is defended is that the lawful implementation of public procurements has a significant impact on the publicity and transparency of funds spent from the state budget and the European Union. As a result, the study reached the following conclusions: difficult process of administration, artificial barriers for the candidates, lack of disclosed corruption cases, no effective methods for internal and external control of the procurement process. Changes to the legal framework are proposed, relating to the introduction of electronic procedures, appointment of government experts, new rules for selection of candidates

OPPORTUNITIES FOR INCREASING THE ABSORPTION OF EU FUNDS THROUGH IMPROVING ACCOUNTING AND INTERNAL CONTROL

За да се защитят по най-добрия начин националните и европейските интереси в процеса на усвояването на средствата, е необходимо да се спазват определени критерии като законност, ефективност, икономичност. Тяхното прилагане изисква добро функциониране на счетоводните системи и своевременен вътрешен контрол върху администрирането на европейските фондове и програми. Процесите на усвояване на европейските средства навсякъде в Съюза се съпътстват с опити за измами и злоупотреби. България е единствената страна, в която засега няма осъдени лица за незаконни действия с европейските фондове. Този пропуск не се дължи на липсата на нарушители, а на несъвършенството на отчетността и контролните системи. Те не функционират ефективно, поради което не са в състояние да установят допусканите нарушения или да осигурят убедителни доказателства за тяхното извършване. Вътрешният одит е част от системата за публичен вътрешен финансов контрол, изградена от изпълнителната власт. Неговата цел е да потвърди, че изразходването на националните и европейските публични финанси се извършва в съответствие със законодателството на Република България и директивите на Европейската комисия. Той трябва да осигури опазването на общественото имущество, правилното съставяне и верността на финансовите документи и прилаганата счетоводна политика. To best protect the national and European interests in the process of funds absorption requires complying with certain criteria such as legality, efficiency and economy. Applying them requires good functioning of the accounting systems and timely internal control on the administration of EU funds and programmes. The processes of absorption of EU funds throughout the Union are accompanied by attempts of fraud and abuse. Bulgaria is the only country in which no one has been convicted for illegal actions with European funds so far. This omission is not due to lack of offenders but to the imperfection of accounting and control systems. They do not function effectively, and therefore are unable to identify infringements or provide convincing evidence for them. Internal audit is part of the system of public internal financial control established by the executive authorities. Its purpose is to confirm that the spending of national and European public finances is carried out in accordance with the legislation of the Republic of Bulgaria and the Directives of the EU Council. It must ensure the protection of public property, the proper preparation and correctness of financial documents and the accounting policy applied