COEFFICIENT ANALYSIS OF LABOR RESOURCES AND COSTS FOR LABOR PAYMENT: CALCULATION ON FINANCIAL AND STATISTICAL REPORTING AND MODERN TRENDS OF ANALYSIS (ON THE EXAMPLE OF ENTERPRISES OF HOTEL-RESTAURANT BUSINESS)

Abstract

The paper outlines the necessity of switching the bill circulation into an electronic form for increasing the speed and transparency of operations, preventing the use of bills in criminal and risk operations, including suspicious financial transactions in relation to the risk of legalization (laundering) of proceeds derived from criminal activity. Also, the paper also reveals the issues of the preservation of the exchange law rules, especially the use of electronic signature for the verification of bill transactions. The article presents the international experience of the development of legislation on the bill circulation in electronic form, the experience of other countries in the implementation of these standards in practice. In this paper the measures directed on counteraction to washing of the profits got a criminal way are considered about the financial transaction with using bills of exchange and promissory notes. This article demonstrates that it is possible, through the legislation of digital signatures, for electronic promissory notes to conform to requirements that certain kinds of contracts be memorialized in a writing, signed by the party to be charged, with sufficient content to evidence the contract. On the other hand, most of the European countries and South American countries have adopted the Uniform Law of Geneva for Promissory Notes to regulate this financial instrument. Once again, it will be shown in this paper that the solution proposed here does not negatively affect the parameters of the European Law. Thus, the article recommended mechanisms to accelerate the integration of national financial markets into the global on-demand contemporary global processes.