The paper outlines the influence and impact of IFRS on accounting regulation in Czech Republic. The core of the paper is comparison of IFRS due process with legislative process of developing the Czech accounting legislation. The comparison of both of the processes enables to identify the...

The budget process includes all actions and measures taken by the competent public authorities, in order to materialize the objectives of economic and financial policy implemented by the executive. By default, the budgetary process involves mobilizing public funds in the general government and...

In the current period in Romania, an efficient organization is closely linked to unstable environment appropriate management practice specific to transition. An important role in this process is for strategic and tactical decisions that should facilitate increased efficiency in the use of...

Consider a problem of valuation of agricultural real estate not only on polish agricultural real estate market. The purpose of this paper is to present some method for multicriteria valuation, which is Analytic Network Process (ANP). This technique seems to be more appropriate because allows...

For the effective management of a company, it is necessary to choose the right performance measures in order to influence the behavior of managers and employees towards the fulfillment of company´s strategic objectives and goals. Basic logical relations of decomposition of economic...

This paper introduces habit formation into an otherwise standard model of international trade. The liberalization of internal agriculture trade in India will generate short-run caloric losses unless income gains from trade are relatively large, and that there would be no such losses if tastes...

The paper deals with the operation of the human factor in industrial processes. The first part describes the status of the human factor in the man – machine system and the differences in the perception of human error in the past and present time. Next, it describes the factors influencing the...

Parlamentné voľby v Izraeli sú takmer vždy významnou udalosťou v rámci medzinárodných politických vzťahov. Ovplyvňujú totiž dianie v regióne, ktoré sa neraz premieta aj na globálnu úroveň. Izrael je fungujúcou parlamentnou demokraciou, preto kandidujú strany s rôznymi...

The social contract is an act of establishing meaning. Power relations can be understood as semiotic relations of establishing an interpretative will. Natural state, original state in most theories of social contract, is not only a pre-politic one, but also pre-semiotic. Contractualist theories...