Year 2018, Issue 1

Date published

28.3.2018

Table of content

  • Olena Sushchenko
    Îáåñïå÷åíèå èíôîðìàöèîííîé áåçîïàñíîñòè ïðåäïðèíèìàòåëüñêîé äåÿòåëüíîñòè â ñôåðå å-êîììåðöèè
    JEL: M21, F19, L86, D80
    Keywords: èíôîðìàöèîííîé áåçîïàñíîñòè, å-êîììåðöèè
    Summary: Ñîâðåìåííàÿ ýêîíîìèêà íåâîçìîæíà áåç ýëåêòðîííîé êîììåðöèè (e-ñommerce), êîòîðàÿ ÿâëÿåòñÿ îäíèì èç íàèáîëåå áûñòðîðàñòóùèõ ñåêòîðîâ ìèðîâîé ýêîíîìèêè. Îáúåì ýëåêòðîííûõ ñäåëîê ïîñòîÿííî ðàñòåò, óâåëè÷èâàåòñÿ êîëè÷åñòâî... Ñîâðåìåííàÿ ýêîíîìèêà íåâîçìîæíà áåç ýëåêòðîííîé êîììåðöèè (e-ñommerce), êîòîðàÿ ÿâëÿåòñÿ îäíèì èç íàèáîëåå áûñòðîðàñòóùèõ ñåêòîðîâ ìèðîâîé ýêîíîìèêè. Îáúåì ýëåêòðîííûõ ñäåëîê ïîñòîÿííî ðàñòåò, óâåëè÷èâàåòñÿ êîëè÷åñòâî èíòåðíåò-ïîòðåáèòåëåé è èíòåðíåò-ìàãàçèíîâ. Ýëåêòðîííàÿ êîììåðöèÿ âîçíèêëà â ðåçóëüòàòå ðàçâèòèÿ èíôîðìàöèîííî-êîììóíèêàöèîííûõ òåõíîëîãèé è êîìïüþòåðíûõ ñèñòåì.  îñíîâå åå ôóíêöèîíèðîâàíèÿ è ðàçâèòèÿ ëåæèò, ïðåæäå âñåãî, èíôîðìàöèÿ, èíôîðìàöèîííûå ðåñóðñû. Ïðè ýòîì, íàðÿäó ñ ðàçâèòèåì èíôîðìàöèîííûõ òåõíîëîãèé è óâåëè÷åíèåì èíôîðìàöèîííûõ ïîòîêîâ, ðàñòåò è óðîâåíü èíôîðìàöèîííûõ óãðîç. Ïîýòîìó âîïðîñû îáåñïå÷åíèÿ èíôîðìàöèîííîé áåçîïàñíîñòè ïðåäïðèíèìàòåëüñêîé äåÿòåëüíîñòè â ñôåðå ýëåêòðîííîé êîììåðöèè è èññëåäîâàíèÿ ðîëè èíôîðìàöèîííûõ ðåñóðñîâ â åå ðàçâèòèè ÿâëÿåòñÿ ÷ðåçâû÷àéíî âàæíûì è àêòóàëüíûì. Öåëüþ èññëåäîâàíèÿ ÿâëÿåòñÿ ðàçðàáîòêà òåîðåòè÷åñêèõ è ïðàêòè÷åñêèõ ðåêîìåíäàöèé ïî îáåñïå÷åíèþ èíôîðìàöèîííîé áåçîïàñíîñòè ïðåäïðèíèìàòåëüñêîé äåÿòåëüíîñòè â ñôåðå ýëåêòðîííîé êîììåðöèè.
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  • Andriana Andreeva, Galina Yolova
    Vacation Leave under Temporary Work Disablement – Specifics, Realization and Social Security Indemnification
    JEL: K31, K32
    Keywords: temporary work disablement, vacation leave under temporary work disablement, medical expertise, sick leave document, social security indemnification
    Summary: The scientific paper researches the institute of vacation leave under temporary work disablement through the prism of the labour and social security legislation. The emphasis of the research is the detailed social security legal... The scientific paper researches the institute of vacation leave under temporary work disablement through the prism of the labour and social security legislation. The emphasis of the research is the detailed social security legal regulation, which is the essential part of the institute and guarantee for its application. Based on the established interconnections and practical problems, the authors disclose summaries, mark contemporary trends in the development of the enactments and propose de lege ferenda for the improvement of the legislation.
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  • Branimira Assenova Koleva
    Opportunities for Effective Cash Flow Audit
    JEL: Ì 42
    Keywords: Independent Financial Audit, auditing, financial assets, audit risk, audit evidence, techniques, methods, audit procedures, audit report, audit opinion, financial report, audit quality
    Summary: Performing an independent financial audit is not an easy task - it is an ethic commitment for the auditor that must be performed with a due care both to the client and to the community. The present work is aimed at supporting the... Performing an independent financial audit is not an easy task - it is an ethic commitment for the auditor that must be performed with a due care both to the client and to the community. The present work is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples on the verification of cash. Determining the actual amount of cash is a high-risk audit assignment. Therefore, the confirmation of cash is a large-scale and comprehensive procedure, which requires more attention. The paper discusses the issues, techniques, and procedures the auditor can apply to get the most credible evidence of quantity and ownership of cash.
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  • Yana Stoencheva
    Building a Concept af a Criteria System When Making a Choice During a Purchase of a Residential Real Estate Property
    JEL: R3, R30, R31
    Keywords: residential real estate, characteristics of residential real estate, feng shui, criteria system
    Summary: The purpose of the present article is to reveal, discuss and range in degree of significance various characteristics of a residential property which influence making a decision during a purchasing process. Apart from the obvious... The purpose of the present article is to reveal, discuss and range in degree of significance various characteristics of a residential property which influence making a decision during a purchasing process. Apart from the obvious well-known characteristics of any property like location, price, structural characteristics, transport accessibility, etc. this article also discusses certain criteria based on the ancient Chinese philosophy of Feng Shui. Consequently, based on the thoroughly analysed criteria an attempt is presented at grading these criteria in priority and importance thus coming up with a criteria system for purchasing a residential property.
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  • Svetoslav Kaleychev
    Space Tourism - Utopia or Expected Future
    JEL: L83, Z32
    Keywords: tourism, cosmic tourism, future
    Summary: In the recent years, a new and completely unknown field has gained popularity in the economic industry, contributing new and unknown concepts, attitudes and ideas, namely space tourism. The ever wider enters of information and... In the recent years, a new and completely unknown field has gained popularity in the economic industry, contributing new and unknown concepts, attitudes and ideas, namely space tourism. The ever wider enters of information and communication technologies into the life of contemporary society, has led the possibility of access to information of a global scale. All this has led the creation of new and unknown experiences that have shaped the evolution of space tourism as a response to modern trends in the development of tourism as a science and economic branch. Space tourism itself represents a unique, extremely and difficult to access experience. It can reasonably be argued that the development of the contemporary society has defined the last years as the appropriate time for its realization as new and completely unknown to the general public economically and in particular a tourist product.
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