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  Opportunities for Effective Cash Flow Audit

  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 ... 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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  Space Tourism - Utopia or Expected Future

  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 ... 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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  Îáåñïå÷åíèå èíôîðìàöèîííîé áåçîïàñíîñòè ïðåäïðèíèìàòåëüñêîé äåÿòåëüíîñòè â ñôåðå å-êîììåðöèè

  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 ... 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.