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ЭКОНОМИЧЕСКИЕ НАУКИ
_SOCIAL ENTREPRENEURSHIP DEVELOPMENT IN BULGARIA
Venelin Terziev,
Professor, Ph.D., D.Sc. (National Security), D.Sc. (Ec.), University of Rousse, Rousse, Bulgaria, National Military University, Veliko Tarnovo, Bulgaria University of Telecommunications and Post, Sofia, Bulgaria
Dimitar Kanev, Professor, Ph.D., D.Sc. (Ec.), Nikola Vaptsarov Naval Academy, Varna, Bulgaria
Ekaterina Arabska Associate Professor, Ph.D., University of Agribusiness and Rural Development, Plovdiv, Bulgaria
Abstract: In the last decade the concept of development and promotion of social economy and social entre-preneurship are part of EU policy to tackle the social exclusion of persons in a vulnerable position. Also, the model of social economy is one of the key instruments for achieving social objectives within the framework of the sustainable and inclusive growth. Social benefits are measured by integration and employment of disadvantaged people, the contribution to the process of social inclusion of other vulnerable people, and the economic indicator is expressed by saved public funds for social welfare, on the one hand, and the additional funds compensating the social costs of long-term unemployment. What is important to happen is to create suitable conditions for the development of social enterprises with the widest possible range - vulnerable groups themselves and their problems are diverse and different, and the „answer" to their needs must be flexible in order to be efficient and effective; „way to solutions" is not important (the path may be different, as are diverse and vast opportunities for economic initiatives) that leads to the result itself, the result is important - better integration and sustainable tackling of social exclusion [39].
The Economic and Social Council of the Republic of Bulgaria (ESC) [81] believes that social enterprises in Bulgaria are still an untapped business model. Current social enterprises are mainly non-governmental organizations by applying the relevant legislation creating social enterprises whose business is focused on the realization of the social purpose and mission of the organization. Social enterprises in Bulgaria operate in various sectors, the most serious part are in: the delivery of social services; providing jobs for people with disabilities; mediation in finding employment of unemployed persons; provision of health services; activities in the field of education and others.
In realizing these activities the leading is not the end product but the achieved social effect on individuals themselves expressed in obtaining the necessary support to integrate into society. In this sense, there are three basic models of social enterprises:
• The most common model is the one that creates jobs and develops the workforce. By business jobs are created primarily for people with disabilities. Most often the social enterprise is the employer of people with disabilities in order to achieve the integration of persons with disabilities in the labor market and create conditions for a better life.
• Another popular model of a social enterprise is the one in which the enterprise produces goods and seeks markets, also engaging with their distribution. Most often social enterprises involve persons with disabilities in the form of occupational therapy involved in the production of certain goods. Existing social enterprises in Bulgaria within this model are engaged in the manufacture of certain products by persons who are unemployed or socially excluded. The aim is to enable them to work and improve their social inclusion.
• The third existing model in Bulgaria is related to the provision of social services generally through payment of external customers, while social enterprise provides social services to its members. Payment is under contract with the state or a municipality. Within this model, services are provided to different users paid directly to social enterprise for direct service.
Implementing the strategy „Europe 2020" in Bulgaria, a National Reform Programme [47] is developed. There are four priority areas: better infrastructure; competitive youth (reducing the share of early school leavers, increasing the number of young graduates, encouraging young scientists realization of young people in Bulgaria); better business environment (higher employment, more investment, incl. in innovation); more trust in state institutions (protection of interests of citizens and businesses, social justice and security).
It is important to note that the National development program: Bulgaria 2020 [46] identifies a specific area of impact and measures related to the social economy and entrepreneurship, in particular in Priority 2: Reducing poverty and promoting social inclusion, Sub-priority 2.1 Providing employment opportunities and raising wages: „promoting entrepreneurship - encouraging entrepreneurship, including social entrepreneurship for unemployed persons and persons from disadvantaged groups". According to this document, policy of social inclusion requires a special approach for the most vulnerable groups in the Bulgarian society, which contribute to the overcoming of
their social exclusion and to break the transmission of poverty between generations. The political decision to strengthen the status and role of social enterprises would provide an additional tool to achieve the national target of Bulgaria to reduce the number of people living in poverty with 260,000 by 2020.
The vision and priorities to promote development of social economy are defined in National concept of social economy adopted in 2011. It follows the priorities of the strategy „Europe 2020" to promote the social economy to achieve sustainability, economic growth and quality of life (mostly of disadvantaged groups). To realize these commitments, the state should create an appropriate legal and institutional environment and coordinated sectoral policies to allow in an accelerated scope to put into practice successful models of social enterprises. In the concept criteria for identification of enterprises and organizations of the social economy are developed, which could serve as a basis for creating a favorable (administrative and legal) environment for the development of social enterprises (access to finance, social clauses in public contracts, tax breaks, etc.). The concept serves as a standard to support the development of social economy and encouraging all participants to promote the spirit of social solidarity. According to the concept social economy is „both part of the real economy and of civil society in which individuals and / or legal persons, associations of volunteers or other organized entities doing business in the public interest and reinvest profits to achieve social objectives".
In the National Strategy for the youth 2010-2020 [49] is noted that Bulgaria should improve economic activity and career development of young people, promote social entrepreneurship among them. For this purpose it is necessary to promote public-private partnerships and social entrepreneurship in services for the development of young people. For the realization and active participation of young people in social and economic life, an appropriate and favorable environment is required, as well as conditions for school and university education in the field of social entrepreneurship.
The priority of the National Strategy for reducing poverty and promoting social inclusion (2020) [51] is to provide employment opportunities and increase income through active involvement of citizens in the labor market. Among the specific measures is promoting entrepreneurship, including social entrepreneurship.
The long-term strategy for employment of people with disabilities 2011-2020 aims to provide opportunities for people with disabilities of working age to effectively exercise their right to free choice of employment realization and to improve their quality of life for a free and full involvement in public life.
Within the Operational Programme „Human Resources Development" (OP „HRD") 2007-2013, Area of Intervention 5.1 „Support of social economy" provides support to existing specialty businesses, cooperatives of people with disabilities and social enterprises. It also supports the creation of new forms of social enterprises, including sheltered workshops, creating conditions for strengthening community and voluntary initiatives contributing to raising the level of social capital.
The strategy of the OP „Human Resources Development" 2014 - 2020 relies on the notion that the most critical to tackling poverty and social exclusion is the application of such social policies that give people access to economic opportunities and the needed knowledge and skills to utilize set up options - so that they managed to cope with the trap of poverty and social exclusion, dependence on social protection system, vulnerability to the adverse events of economic or social nature. The implementation of such active social policies must take into account not only national but also local specifics and characteristics. Here the important role of the social economy and social entrepreneurship in solving the problems of poverty and social exclusion. The potential of social enterprises lies in two of their essential characteristics.
First, they act locally networked with multiple stakeholders and knowing well the local problems and they can offer solutions proven to work in a place like reach those groups at risk of poverty or social exclusion to which active social policies reach very rarely in comparison to purely passive assistance.
Second, social economy organizations have the potential to mobilize and activate people themselves at risk of poverty and social exclusion and thus enable them to engage themselves in improving their living situation.
These two circumstances allot an important place of support for the social economy in the overall strategy of OP „HRD" to promote social inclusion.
Providing support for social enterprises through European structural and investment funds is fully in line with the Initiative for Social Business (COM (2011) 682 final) [82], but also announced in February 2013 Social Investment Package (COM (2013) 83 final) [83], in which the European Commission recommends member states to support social entrepreneurs by providing incentives for starting and developing businesses, expanding their knowledge and networking.
Specific opportunities for project financing of social enterprises will provide investment priorities №1: „Socio-economic integration of marginalized communities such as the Roma" and №4: „Promoting social entre-preneurship and professional integration in social enterprises and promoting social solidarity economy in order to facilitate access to employment", thematic objective 9: „Promoting social inclusion, fighting poverty and all forms of discrimination".
Indicative eligible activities are in the following areas:
• Improving access to employment - activation of economically inactive persons; mediation to find a job; vocational information and counseling; psychological support; motivational training; providing of training; inclusion in internships, apprenticeships, employment including in the social economy; promoting self-employment, etc.;
• Support the activities of social enterprises specialized enterprises and cooperatives of people with disabilities in relation to employment;
• Social marketing and promotion of the social economy and social entrepreneurship;
• Social and professional integration of representatives of vulnerable groups in the social economy sector;
• Education and training for persons who are employed in social enterprises, specialized enterprises and cooperatives of people with disabilities;
• Equipment and adaptation of jobs;
• Support for activities related to creating partnerships and dissemination of best practices in the field of social economy;
• Improving the capacity and human resources to effectively manage social enterprises specialized enterprises and cooperatives of people with disabilities;
• Provide „supported employment" for people with disabilities;
• Public awareness campaigns on the potential of social economy.
OP „HRD" defines the types of beneficiaries who may be: Ministry of labor and social policy; Agency for Social Assistance; Agency for Persons with Disabilities; social enterprises; employers; specialized enterprises and cooperatives of people with disabilities; educational and training institutions and organizations; NGOs; municipalities and districts of municipalities; social partners; financial institutions, social service providers.
There are other documents defining the key role of social entrepreneurship in combating poverty and social exclusion of various vulnerable groups. Reforms are needed and implementing innovative measures aimed to develop new approaches and models to tackle poverty and social exclusion. The social economy and entrepreneurship is one of the key instruments through which to complement ongoing government policy targeted to social support and smart and sustainable growth.
In Bulgaria there is freedom in relation to self-determination as a social enterprise and choice of form by which to function. At the time, regardless of the national concept of social economy and its implementation plan, a systematic state policy is lacking, providing easily accessible and flexible incentives for their development, including all forms. Rather, private donors and programs develop initiatives aimed at increasing the capacity and the incentives. Entirely by the organizations themselves depend on whether and how to define as a social enterprise that comes to the question whether this means real and whether it is long-solving specific social problem and seeking support for it.
The following challenges facing social enterprises in Bulgaria are identified [89]:
1. Lack of legal framework relating to the definition of social enterprises in order to properly guide policies;
In Bulgaria there is still no legal definition of social enterprise, but has a set of characteristics (in National
Concept for Social Economy) which are the starting point for identifying social enterprise.
2. The majority of social enterprises in Bulgaria are aimed at providing different types of services (passive) while social entrepreneurship should develop towards active engagement of target groups in the process.
3. Problems encountered during the operation of social enterprises: facilities, administration, personnel, equipment;
4. Lack of sufficient incentives related to the supply of products of social enterprises in the market;
5. Interaction with other companies, organizations, administrations;
6. The need for training and motivation of people working in social enterprises and those who wish to take up a job there.
Social entrepreneurship is one of the most innovative ways to achieve a better quality of life, independence and inclusion in society of persons from vulnerable groups. Need to be taken key legislative changes in order set in strategic and political national documents measures to become real mechanisms to support social entrepreneur-ship in Bulgaria, as well as the successful development of social enterprises, requires the creation of sustainable partnerships between business, NGOs and the public sector - partnerships in which each of these actors recognizes its role to achieve socially important objectives and is willing to invest resources in that [12].
The study conducted an analysis on what extent is developed and adopted the concept of social entrepreneur-ship and the role of social enterprises for socio-economic development of Bulgaria by exploring opportunities to promote social entrepreneurship in the country through government policy, NGOs, business initiative, training and counseling.
Keywords: social management, social activities, social economy, social entrepreneurship.
1. Introduction
The promotion of innovative ideas in public policy is crucial to support the values of an active-oriented problem solving social system. These views underlie the ongoing social reforms in various countries and focus on the development of social entrepreneurship and the role of social entrepreneurs. An understanding is underlined that namely social entrepreneurs have the
capability through localization of usable resources - human capital, buildings and equipment, to find flexible approaches to satisfy unmet social needs [78].
Social entrepreneurship is identified at European Union (EU) as a key instrument for regional cohesion and overcoming the problems of poverty and social exclusion. As part of its policy to promote the social economy and social innovation, social entrepreneurship
contribute to achieving the strategic goals set in 2020 [87].
Legally binding definition for social enterprise at EU level has not been introduced. However, in the last 5 years we have seen that the leading strategic and normative documents define uniformly key elements in the definition [42]:
• Social enterprises pursue profit (socially significant) goals
Social enterprises are created to achieve social objectives (overcoming social injustice and social inequalities of vulnerable groups of people or achieve important public goals in the fields of ecology and sustainable development) and subject its economic activity, in contrast goals of profit in favor of individuals. Social enterprises pursue a direct leading goal to create social benefits in the public interest or for their members.
• Activity that carries out an economic / commercial in nature
The activity of social enterprises is expressed in the provision of goods or services in a competitive market, entrepreneurial way. Very often economic activity covers the delivery of services of general interest (e.g. social, health, educational, etc.) and very often they are in there essence a social innovation. It is possible that the goods / services are not in themselves directly for the needs of vulnerable groups, but the results or revenues to be in direct benefit or directly to support vulnerable groups and to solve socially significant problem
• Reinvestment of profits from economic activity
All or at least most of the profit of the enterprise is reinvested back into the activity itself (for its expansion or construction fund that also achieves social purpose and which can not be distributed among individual owners of social businesses or during its existence, or by reason of termination) and not being distributed to private shareholders or owners.
• Institutional independence and inner self-governance
Social enterprises are institutionally independent of the state authorities at central and local level (i.e. state institutions and municipalities do not have the ability to influence in inner decision-making social enterprises neither by law nor by virtue of its founding documents). Internal management of social enterprises include mechanisms for participation in the decision-making of representatives of vulnerable groups (such as its employees, users, members) for which it exists or the basis of the mechanism of control laid down the principle of social justice. Internal control is based on the principles of representativeness and transparency.
The social economy develops through various organizational - legal forms of entrepreneurship as cooperatives, mutual societies, associations, social enterprises and organizations, foundations and other existing in different EU member countries entities.
Personality in the social economy have cooperatives, enterprises and organizations duly registered un-
der national law, whose business has a social and humanitarian results and they reinvest profits for social purposes.
On criteria for the identification of the entities in the social economy Bulgaria will adhere to the indicators of the European Parliament to determine the economic and humanitarian activities as part of the social economy [45]:
• rule of community and social activity before profit;
• protection and enforcement of the principles of solidarity and responsibility;
• reconcile the interests of the participants and the general interest;
• democratic control by the participants (one member - one vote);
• voluntary and open membership;
• self-government and autonomy from government authorities;
• use a major part of the economic outturn:
• to follow sustainable development objectives of the company;
• to meet the specific needs of participants;
• in favor of the collective interest.
These indicators contribute to the visibility of social enterprises and activities among businesses from the real economy, but should not be seen as absolute as it can also hamper their activities and development. For example, autonomy to public authorities can be legitimate impediment for state subsidies, if applied to the transparency of the use of public funds, regardless of their size.
There are some guiding criteria for respondents to self-determination as a social enterprise [42]:
1) over 50% of profits regularly invest to achieve social objectives:
- Support for socially vulnerable groups and / or individuals in isolation;
- Environmental protection with impact on society;
- Social innovation; - Implementation of other activities, production and / or production of goods and services with a social purpose; and / or
2) more than 30% of the staff from vulnerable groups [84].
Legal and organizational forms through which you can develop social entrepreneurship shown in different national documents
National concept of social economy considers the following legal forms through which social entre-preneurship develops:
1) Social enterprises - legal non-profit organizations doing business with a strong social effect towards members of vulnerable groups in the broadest sense: to improve their standards of living, employment, provision of services and/or other forms of direct support, the end result is their active social inclusion.
2) Social enterprises - companies (LTD) owned by non-profit organizations as the „income from operations of the company is used for social purposes".
3) Social enterprises according to the Law of Integration of People with Disabilities - cooperatives or specialized enterprises (companies) of and for people with disabilities - „transparent and democratic governance principles make them particularly suitable form of entrepreneurship in the field of social integration".
4) Social enterprises - cooperatives, but only if they „meet the indicators of social enterprises".
However, OP „HRD" considers social enterprises along with specialized enterprises and cooperatives for people with disabilities as a tool for creating supported employment for people „who have difficulties with their integration into the labor market" [55]. It leads to the conclusion that 1) social enterprises are regarded as a separate group of specialized enterprises and cooperatives for people with disabilities and 2) namely by supporting social enterprises addressing social problems of persons who do not fall within the vulnerable group of people disabilities is promoted. Overs social enterprises are mentioned as some of the beneficiaries types of support among NGOs, cooperatives, providers of social, health or educational services.
Bulgaria has not introduced a legal definition of social enterprise, nor is there a clear and explicitly defined regulatory framework. Strategic documents in the field distinguish between „social economy enterprises" and „social enterprises", the intention is the first group to cover a wider range of persons, some of which are social enterprises [45, 55]. Moreover, from 2012 onwards statistical information is collect for existing social enterprises in Bulgaria. In 2013, NSI includes guiding criteria for respondents with regard to whether they identify themselves as social enterprise or not. As main features of social enterprise are included:
• achieving social purpose;
• making of economic activity;
• predominantly reinvestment of profits back into the business than distribution among individual partners, shareholders, founders / members.
In terms of the types of legal and organizational forms through which one can develop social enterprise, inconsistencies and discrepancies are observed between different strategic documents and programs [45]. There is no unified framework and general binding characteristics of social enterprises. This makes it difficult referencing them in each case to an enterprise and determination what is a social enterprises or not. Solving this problem would have been related to more effective planning and efficient spending of public funds to promote the development of social entrepreneurship.
Social entrepreneurship can be carried out under different legal forms. A common and appropriate form (in terms of criteria for defining an enterprise as social enterprises) in Bulgarian context are the NGOs [37]. Reasons that necessitate this conclusion are as follows: 1) achieving non-profit (including social) goal is leading in this legal form and it is a legal due; 2) NGOs are legally able to make direct business that must meet strict criteria; 3) under the laws revenue from economic activity should be used to achieve profit objectives of NGOs; 4) the law prohibits distribution of profit realized from business activities between founders, members, members of bodies or other related or unrelated
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persons in the organization (as opposed to traders). All these legally guaranteed performance objectives and activities of NGOs identify the potential of the NGOs to develop social enterprises. Next, this potential is complemented by the advantages over other operators available to NGOs in the search of the social effect:
• Their existence is justified by the needs of people in a community, they have been created by themselves and therefore people recognize them as an opportunity to tackle a social problem;
• The relationship with the community helps to identify social needs and select appropriate interventions for their satisfaction;
• They can generate additional resources and build over using a combination of public resources endowment.
The utilization of this potential must be linked to overcome some weaknesses common in NGOs - insufficient management skills, especially related to activities generating resources; as well as deficits in other important economic field skills such as marketing and sales, people management and accounting - deficits inherent in SMEs in principle and are eventually overcome.
A social enterprise could be set up as a trading company [90]. Current legislation on companies does not provide for restrictions on the purposes and the distribution of profits similar to those of NGOs. Therefore, in order to get closer to the concept of social enterprise, a company must be established either by NGOs or provide for such rules in the internal spatial documents. Recently, we are seeing interest from start-up entrepreneurs, especially young people with jobs in the business sector, environmentally friendly, energy resources or effects on health and well-being. They need to be supported to develop their ideas into a social business with special attention to limiting their private interests in favor of public socially significant goals.
Specialized enterprises and cooperatives of people with disabilities are companies that meet additional criteria concerning employment of people with disabilities [27] and should be entered in a special register at the Agency for people with disabilities [70]. They are recognized as social enterprises by definition.
A social enterprise, acting within the discussed above legal forms, in itself does not require a special registration to be „recognized" as such. Various laws have provided a number of additional registrations to be made depending on specific goods and services that will provide a social enterprise. Such as: registration as a mediator in employment at the Employment Agency (EA) [33], registration of providers of social services to the Agency for Social Assistance (ASA) [36], registration of hospitals in the regional health inspection [30], registration of training organizations to the National Agency for Vocational education and training (NAVET) [35].
Regardless of the legal form under which social enterprises are established, several major taxes are relevant to their activities. Revenue from economic activities of the social enterprise is subject to annual corporate tax of 10% on profits. In certain cases, the law and representative social costs of social enterprises will be
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subject to tax costs, withholding tax and value added tax.
Bulgarian legislation provides different categories of preferences that are relevant to the work of social enterprises. Some of them can be used regardless of the legal form. These include tax breaks for donors of certain vulnerable groups (people with disabilities, including technical resources for them, socially disadvan-taged persons, children with disabilities or parents, drug addicts for their treatment) [29], tax breaks for employers of long-term unemployed or people with disabilities [29, 33, 37], the possibility of exemption from VAT on certain supplies of goods and services [22].
Social enterprises as NGOs registered in the public interest are exempt from paying local tax donation [32]. Social enterprises - specialized enterprises and cooperatives of people with disabilities [29], may request assignment due to their annual corporate tax and use it entirely for the integration of people with disabilities or for maintaining and creating jobs for hearing impaired people in the next two years.
There are also tax breaks for donors of social enterprises registered as public benefit NGOs, such as a hospital or a specialized company or a cooperative of disabled people [23, 29].
National legislation regulates the possibility of „conservation" of contracts in respect of specialized enterprises and cooperatives of people with disabilities [34]. If the object of the contract is one of those in a special list of the Council of Ministers or it runs programs to protect the employment of persons with disabilities, the contracting authority is obliged to keep only specialized enterprises / cooperatives of people with disabilities the right to apply for contractors.
Existing financing mechanisms for social enterprises, along with the aforementioned tax benefits are [91]:
• Bank loans - extremely difficult without special exemptions for certain categories of social enterprises;
• Risk equity financing - available only to merchants, mainly small and medium enterprises. NGOs do not have access to such funding.
• Grant funding for the development of social enterprises - such funding has been provided under the OP Human Resources Development 2007-2013 and is expected within the next programming period. Moreover, to support to the development of social entrepre-neurship in the second programming period provided means and within the framework of the Operational Program „Innovation and Competitiveness". Agency for Persons with Disabilities supports projects of specialized enterprises and cooperatives of people with disabilities
• Collection of fees for paid services - social enterprises normally can independently make prices. However, given the specifics of vulnerable groups they work, their ability to support themselves solely from business income is likely to be limited.
2. Methodology
This report provides an overview of legislation, strategic documents and analysis of the development of social entrepreneurship in Bulgaria. Results of a pilot study are also presented aimed at more qualitative research through the contributions received as a result of interviews with representatives of various categories of organizations in expert and managerial positions, formulating basic conclusions about current needs and ways to promote social entrepreneurship. Prepared are issues with the opportunity to complement and express their own opinions and recommendations to address different aspects and views on the state of social entre-preneurship, in particular how it is accepted and supported by society and how it could be promoted incl. activities for capacity building - consulting, training, information, motivation, etc., cooperation, etc.
3. Conclusion
At present in the Bulgarian legislation there is no a legal act that gives the legal regulation of the activities of the social enterprise or social entrepreneurship. There is a fragmented legal regulation of individual sectors (social service providers, specialized enterprises for people with disabilities), where subjects engaged in activities are covered by social enterprises, but this approach is rather negative effect on the development of a coherent state policy to support the social economy and social enterprises, which ultimately reflects on their sustainability and efficiency. To clear structuring of the social economy sector in Bulgaria legislative changes should be undertaken and improvement of legislation to create preconditions for adequate legal and statistical recognition of the subjects of the social economy [60].
The practice of member states of the European Union with a developed social economy shows that it should be given a legal definition of the social enterprise in which preponderance to be no regulation in what form it will be organized as a subject of law but on what goals it sets and what effects are pursued. The leading role in this process should be given to a clear identification of the social benefit of the activities of the social enterprise with specific dimensions of lasting social impact to persons with disabilities. It is necessary the legal definition to encourage the development of various entrepreneurial initiatives with social impact, not limiting social enterprises to only one legal form [60].
It is important to note that the opportunities for development of the social economy sector in Bulgaria are connected mainly with the introduction of a definition of social enterprise and clear legal regulation of the procedure for acquiring the status and functioning of social enterprises.
Regardless of the fact that the Bulgarian legislation has no legal definition of the term "social enterprise" the studies show that in the country there are active social enterprises. As the main field of activity of these companies highlights are in the different types of public social services, health professionals and education [56]. Through social enterprises entities with nonprofit goals manage to achieve a particular social effect
on individuals from vulnerable groups to improve their quality of life and overcoming social isolation.
In this regard, the activities of social enterprises can be defined as critical in helping the state policy on social inclusion of vulnerable groups. Moreover, social enterprises have the capacity to become one of the most reliable partners of the central and/or local authorities to tackle the social sphere and to promote inclusion into society of persons of different vulnerable groups. However, in order to stimulate this partnership it is necessary on the basis of the existing legislative framework, which outlines the legal framework for the activities of social enterprises, to develop changes aimed at creating a more favorable economic environment in which to social enterprises operate. Given that social enterprises are essentially a business carried on by a legal nonprofit entity, the tax laws should provide appropriate relief, as well as to create more opportunities for financing activities carried out by social enterprises with funds from budget, municipal budget or various funds.
The challenge for Bulgaria regarding the development of social entrepreneurship can be formulated as follows [42]:
• Broad understanding of the social enterprise
Bulgaria at that time has a broad legal framework,
or rather lack of explicit one, and this allows free self-determination. At the same time, it should be noted that the broad criteria for the definition does not offer a real opportunity for encouraging policy oriented towards concrete results.
• Need for sectoral reforms
Social enterprises operate in Bulgaria and developed traditionally as a means of providing employment and in the fields of education, social services and in rare cases, education, health and culture. Therefore, a key factor for their future development are reforms in these areas, market liberalization and provision of a quick and easy access to services for consumers.
• Prioritizing a target group
The only more serious preferences are targeted at a particular group of social enterprises - cooperatives and specialized enterprises for people with disabilities that are par excellence social enterprises. The reasons for this are twofold: a) the target group - people with disabilities, which has the most systematic and consistent integration policies are active self-advocates, and b) historical reasons. Cooperatives were traditional forms of solving social problems of vulnerable groups with an emphasis on employment, but remain unre-formed since the 90s to date to reflect modern trends in the development of similar enterprises in other countries. Therefore, to use social enterprise as a tool to tackle social problems and other vulnerable groups that are difficult to represent and self-defend own initiatives (such as refugees) need leadership from the government and cross-sectoral planning policies to develop incentive policy for social entrepreneurship.
• Opportunities for capacity building
There are no adequate and consistent programs funded with public funds for capacity building for the development of social enterprises as such. Especially it is important for social enterprises NGOs, as even par
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excellence recognized their business is social enterprise, to upgrade their entrepreneurial skills and visibility in the market. The implications on the funds allocated for the development of social enterprises in various national initiatives and mechanisms leads to the conclusion that substantial financial resources are allocated, but at the same time social enterprises received support fail to achieve financial sustainability and remain project-oriented. This prevents, on the one hand, social enterprises to build their own image in the business environment and become recognizable in society, and on the other - to establish themselves as a successful tool for achieving the objectives of national social policies.
• Opportunities for startup funding available
There are no financial incentives for initial startup social enterprises; investments in small and medium-sized enterprises are much more focused and consistent, including by providing specific financial instruments to help business enterprise to develop as such.
Based on the identified problems a series of recommendations can be formulated to improve the environment for social entrepreneurship in the country [17]:
1. The resources to support social enterprises are not enough effectively spent. Moreover, the lack of entrepreneurial skills and culture among the representatives of the NGO sector that still give the main human resource of social entrepreneurs requires a new, modern approach to finance emerging or existing businesses that provision of funds does not exhaust the commitment of donor and is accompanied by a long-term assistance and monitoring on the development of the enterprise.
2. Mobilization of available internal and external resources (opportunities of alternative forms of tourism, attracting young and enterprising Bulgarians from home and abroad for the cause of social entrepreneur-ship), can provide a much broader basis for development of the sector. Active work with local businesses to promote social entrepreneurship and social enterprise, also is a step in that direction.
3. In practice, the possibilities of an integrated European market and developed practices in the leading economies in Europe are a resource that can be used much more effectively.
4. Optimizing the legislation and creating flexible legal environment is a prerequisite for development of the sector.
5. As the European practice shows, a verified solution to support social entrepreneurship is to create a civic organization that acts as a body that defends the interests of the sector "social entrepreneurship", generates and maintains a database of social enterprises, lobbying at the political level, promote social entrepre-neurship as an activity for the benefit of society, trace and monitor procurement and funding schemes.
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_СИТУАЦИОННАЯ МОДЕЛЬ АНТИКРИЗИСНОГО УПРАВЛЕНИЯ
Зуб Анатолий Тимофеевич
д. ф. н., профессор, Московский государственный университет им. М.В. Ломоносова, г. Москва
Аннотация: Ситуационное планирование является важным инструментом антикризисного управления в условиях высокой степени неопределенности и риска, а также может быть основой антикризисной стратегии организаций. Оно оказывает влияние на успех кризисного менеджмента через решения, принимаемые руководителями антикризисного управления, программы, обеспечивающие легитимность и результативность кризисного менеджмента и посредством реализации институциональной и организационной политики. Рассматриваются различные варианты связи качества ситуационного планирования и степени успешности кризисного менеджмента.
Ключевые слова: ситуационное планирование, антикризисное управление, неопределенность и риск, менеджмент проблем.
Annotation: Contingency planning is an important tool for crisis management in a highly uncertain and risky environment and is the basis for the organization's crisis strategy. It influences the success of crisis management through decisions made by the heads of crisis management, programs that ensure the legitimacy and effectiveness of crisis management and through the implementation of institutional and organizational policies.
Keywords: Contingency planning, crisis management, uncertainty and risk, issue management.
В основе успеха анти кризисного управления лежит предвидение возможных вариантов развития неблагоприятных для организации событий, планировании вариантов ответных действий на кризисные угрозы с целью минимизации потерь и скорейшего нормальной работы организации. Едва ли не лучшим средством для решения этих задач является ситуационное планирование, обеспечивающее скорость, определенность, адекватность принятия решений в антикризисном управлении.
Вследствие большой смысловой нагрузки и многообразия контекстов употребления трудно исчерпывающим образом описать содержание понятия «ситуационное планирование». Здесь полезными могут оказаться соображения американского исследователя А. Шедлера, который отмечает: «Понятие "ситуационность" [contingency] сочетает в себе возможность, неопределенность, непредсказуемость. Простая и ясная логика планирования для чрезвычайных ситуаций заключается в том, что
процесс, ведущий к предварительному распределению ресурсов, персонала, оборудования, центров управления кризисом, задач, обязанностей, руководящих решений и правил, в сочетании с обучением персонала и планированием различных исходов, а также масса тренировочных упражнений в "безопасной" среде, гарантирует, что государственные органы, ответственные за оперативное и стратегическое политическое управление, в совокупности с институтами гражданского общества смогут наилучшим образом справиться с любым кризисом» [16, 56].
Близкое по смыслу определение ситуационного планирования дается в инструктивном документе Международной организации Красного креста и Красного полумесяца, где акцент делается на предвидении и оценке вероятности угрожающих событий: «Ситуационное планирование означает предвидение угроз, провоцируемых некоторыми конкретными событиями и оценка рисков их воз-
