scholarly journals The Deprivatization of Employee Benefit and Labor Law: The Surprising Conservative Erosion of Trusts and of the Competitive Labor Model

1986 ◽  
Vol 49 (4) ◽  
pp. 183
Author(s):  
Michael T. Leibig
Keyword(s):  
Labor Law ◽  
Employee Benefit

The Way of a Real Reform of the Labor Law

2018 ◽  
Vol 44 ◽  
pp. 247-294
Author(s):  
Alain Supiot ◽  
Jeseong Park
Keyword(s):  
Labor Law ◽  
The Way

WAYS TO IMPROVE INTERNAL AUDIT OF PAYMENTS TO EMPLOYEES

2017 ◽  
Author(s):  
Natalia Ivanova ◽  
◽  
Svitlana Mykhailovyna ◽  
Olena Matros ◽  
◽  
...  
Keyword(s):  
Labor Productivity ◽  
Information Technologies ◽  
Internal Audit ◽  
Employee Benefits ◽  
Actual State ◽  
High Quality ◽  
Employee Benefit ◽  
Productivity Indicators ◽  
State Of Affairs ◽  
Practical Recommendations

There is no doubt that the issues of improving the methodological foundations of internal audit of payments to employees in the context of increased competition in all areas of business, the introduction of modern information technologies in the accounting process are relevant. Salaries are not only a source that ensures the life of employees, but their growth affects the increase in labor productivity and profit of the enterprise. Internal audit allows to ensure high-quality accounting of payments to employees, which is important in determining labor productivity indicators and ways to improve it. The purpose of the article is to substantiate the theoretical and methodological basis with the development of practical recommendations for improving the methodology of internal audit of employee benefits in order to improve the detailed audit content. It has been established that in order to ensure the correct and high-quality organization of internal audit, it is advisable to provide for the establishment of the internal audit service as a separate subdivision, providing the necessary number of accountants and auditors in the staff. The methodology of the internal audit of payroll has been improved in order to provide a detailed explanation of the content of the audit. The main objects of the internal audit of employee benefit calculations have been singled out. The sequence of the employee benefit calculations audit was determined. The internal auditor's working documents were formed: A statement of selective verification of vacation pay accrual and a Statement of violations revealed during the audit of employee benefit calculations. Using new changes and suggestions will allow the company’s internal audit service to cover all aspects of accounting and reporting on employee benefits. Preparation results of the internal audit of payments to employees in the form of proposed working documents will ensure that the results of the audit correspond to the actual state of Affairs at the enterprise and ensure the availability of information during the next audit. Prospects for further research should be carried out in the direction of developing a regulatory framework for internal audit, taking into account industry specifics affecting the economic activity of the enterprise.

Social value of labor law

2018 ◽  
Vol 32 (1) ◽  
pp. 137-148
Author(s):  
O. Ye. KOSTYUCHENKO
Keyword(s):  
Labor Law ◽  
Social Value

Historical Foundations of Development of the Institution of Employment Contract

2019 ◽  
pp. 68-75
Author(s):  
Yuliya Chernenilova
Keyword(s):  
Russian Federation ◽  
Labor Relations ◽  
Civil Law ◽  
Labor Law ◽  
Legal Regulation ◽  
Economic Management ◽  
Persons With Disabilities ◽  
Employment Contract ◽  
Labor Legislation ◽  
The Russian Federation

This article describes the periods of development of the legal institution of employment contract in Russia. The characteristic features for each of them are defined. The first period was the longest and was marked by develogment of the contract of personal employment as the origin of the modern institution of employment contract. In the second period, the contract of personal employment represented the institution of civil law, and later became the subject of study of the civil law science. At that time the industrial law of the country was forming. A distinctive feature of the third period was the adoption of codified acts, as well as differentiation in the legal regulation of labor relations of temporary and seasonal workers. The fourth period is characterized by changes in state-legal methods of economic management. With the adoption of the Constitution of the Russian Federation labor legislation was assigned to the joint jurisdiction of the Russian Federation and its subjects. It is concluded that the adoption of the Labor Code of the Russian Federation necessitates a more accurate study of the problems arising in the application of specific rules of law governing the peculiarities of labor of certain categories of workers (for example, labor relations with persons with disabilities are not yet perfect because of the youth of the labor law), conflict of laws issues arising in practice, contradictions that occur in a huge array of legal documents not only in labor law, but also in other branches of law.

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