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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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  Building a Concept af a Criteria System When Making a Choice During a Purchase of a Residential Real Estate Property

  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, ... 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.