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  The Human Being in Economy – Rational (Irrational) and Instinctive

  The study examines the human being in economy. The shared opinion is that the theory of economics should study the human being in economy rather than the Íomo economicus. The maintained view is that the accepted concept in the neoclassical theory about Íomo economicus according to which human beings are rational does not correspond to the ... The study examines the human being in economy. The shared opinion is that the theory of economics should study the human being in economy rather than the Íomo economicus. The maintained view is that the accepted concept in the neoclassical theory about Íomo economicus according to which human beings are rational does not correspond to the multifaceted character of human nature. On the basis of interdisciplinary approach the human being in economy is studied as rational (irrational) and instinctive. The view is maintained that economic human activity is determined by instincts. Economic instincts characterizing human activity in economy are discussed.

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  The Online Store – Features in Accounting and Tax Aspects of Activity

  This paper is an attempt, based on the nature and legal framework of the online store, to define the accounting and taxation issues of its business. For the purpose, the paper discusses the specificities of fiscal reporting of: a domain, a website and online store software products, delivery of goods and their release /signing out/, costs related ... This paper is an attempt, based on the nature and legal framework of the online store, to define the accounting and taxation issues of its business. For the purpose, the paper discusses the specificities of fiscal reporting of: a domain, a website and online store software products, delivery of goods and their release /signing out/, costs related to commercial activity, advertising, research and affiliate marketing costs, costs for claims and warranties, receipts from sales of goods and new techniques of sales – drop shipping, collective shopping, customers’ cash payments and through e-payment systems. Tax issues related to the online store Value Added Tax charging, tax registration, registration regimen and commercial activity requirements are also briefly systematized.

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  Insurance "Professional Liability" for Insurance Intermediaries

  This paper indicates various requirements for maintaining the insurance "Professional Liability", for insurance intermediaries, by comparing a number of features of the repealed and current regulations. The article considers how various forms of transformation into trade and legal nature, for insurance broker, influence the insurance held by him. ... This paper indicates various requirements for maintaining the insurance "Professional Liability", for insurance intermediaries, by comparing a number of features of the repealed and current regulations. The article considers how various forms of transformation into trade and legal nature, for insurance broker, influence the insurance held by him. The scope is outlined and the types of damage, that the insurance "Professional Liability" covers, when carrying out the insurance mediation from the insurance broker, are specified.