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  Vacation Leave under Temporary Work Disablement – Specifics, Realization and Social Security Indemnification

  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 ... 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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  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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  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.