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This is a chapter of the Interslavic reader which is a collection of working texts for teaching the Interslavic language. / Tuto jest kapitola iz čitateljnika, ktory jest spisok tekstov do učenja medžuslovjanskogo jezyka.
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This is a chapter of the Interslavic reader which is a collection of working texts for teaching the Interslavic language. / Tuto jest kapitola iz čitateljnika, ktory jest spisok tekstov do učenja medžuslovjanskogo jezyka.
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This is a chapter of the Interslavic reader which is a collection of working texts for teaching the Interslavic language. / Tuto jest kapitola iz čitateljnika, ktory jest spisok tekstov do učenja medžuslovjanskogo jezyka.
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This is a chapter of the Interslavic reader which is a collection of working texts for teaching the Interslavic language. / Tuto jest kapitola iz čitateljnika, ktory jest spisok tekstov do učenja medžuslovjanskogo jezyka.
More...
This is a chapter of the Interslavic reader which is a collection of working texts for teaching the Interslavic language. / Tuto jest kapitola iz čitateljnika, ktory jest spisok tekstov do učenja medžuslovjanskogo jezyka.
More...
This is a chapter of the Interslavic reader which is a collection of working texts for teaching the Interslavic language. / Tuto jest kapitola iz čitateljnika, ktory jest spisok tekstov do učenja medžuslovjanskogo jezyka.
More...
This is a chapter of the Interslavic reader which is a collection of working texts for teaching the Interslavic language. / Tuto jest kapitola iz čitateljnika, ktory jest spisok tekstov do učenja medžuslovjanskogo jezyka.
More...
This is a chapter of the Interslavic reader which is a collection of working texts for teaching the Interslavic language. / Tuto jest kapitola iz čitateljnika, ktory jest spisok tekstov do učenja medžuslovjanskogo jezyka.
More...
Fiscal control is a relatively new form of control for our country, which used to prevent tax fraud and deviations from taxation. Tax evasion can be done in many ways and with different procedures ways and means. The organization and documentation of processes is fundamental to the effectiveness of the control action.
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The auditor's judgment on audit sampling and level of risk are important in determining the appropriate audit approach that should be reduced to an acceptably low level ability significant deviations go unnoticed by the auditors. Implementation of appropriate volume tests of controls and substantive procedures would provide greater confidence that express an audit opinion based on a secure base, which includes major items of the financial statements. The high level of confidence reduced to an acceptably low level potential audit risk.
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Money laundering is an activity that exists in the presence of a "gray" economy and appropriate conditions for legalizing the income from illegal activities. The entry into circulation of illegal financial resources creates asymmetries in the market environment and has a detrimental impact on competitive relations between economically active persons. Appropriate procedures for controlling money laundering fulfill the preventive effect of legal provisions.
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The report examines the peculiarities of the control in case of reimbursement of expenses for cross-border healthcare in the light of the normative regulation and its corresponding system for control and accountability. Analyzed are some peculiarities in the essence, exercise and regime of the cross-border healthcare. On the level of the general and special control of the Medical Supervision Executive Agency and the control powers delegated to it are clarified thepeculiarities of the applied mechanism for control impact and the subjects andpowers related to it.
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The report examines the functions of management, through the prism of marketing and in the aspect that these functions are also subject to control. As an indispensable part of marketing, marketing audit evaluates how it works. Whether the organization of work, the existing rules and procedures provide the necessary prerequisites for achieving the marketing objectives and do not increase the risks to the inherent market risks, and the marketing control assessesthe achieved market results, the marketing costs incurred and the degree of achievement of the marketing goals. The marketing audit, as part of the internal audit, is the means of constant, independent and objective evaluation of the adequacy of the organization of the marketing activity and of the decisions and actions of the collaborators from the units that carry out the marketing activity of the company.
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The establishment of audit committees in the public sector is required in order to effectively manage the financial resources in the budget organizations and to implement quality control over the costs. The purpose of this report is to examine the key mechanisms for the functioning of audit committees and to identify problem areas in their work.
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The quest for ethical confluence in recent decades is one of the most important research topics of scientists from different fields of science. The main reason for the great attention to this issue is the resolution of such conflicts, which have also become one of the most common sources of contradictions. The object of the current study is the ethical conflict, particularly focusing on the behavior of accountants. This report examines the nature and characteristics of the ethical conflict in accountant`s work.
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Enterprises in the tourism sector face a landscape of environmental, social and governance risks. In recent years these risks have been increasingly affecting their profitability, success and chances of survival. For better understanding of these risks, and how to manage and disclose them effectively, tourism enterprises are advised to adapt, according to their business strategy, the enterprise risk management model COSO ERM.
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Analyzing the profitability helps make a decision on how to increase the capital growth and the overall effectiveness of the particular enterprise. This report summarizes described in different sources of specialized literature indexes and methods of analyzing and evaluating the profitability. It also offers a way of their practical implementation in enterprises in extractive industry taking into consideration the specific of company’s activity.
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