In this paper we are trying to identify the main environmental management systems characteristics and to describe the first, and by many considered most important stage of EMS implementation – the environmental initial investigation. The initial investigation is considered of such importance...

National economy is a broad field of research and efforts to develop a national accounting have intensified. In the context of development of economic relations, national accounting is a necessity. Building a system of information on gross domestic product, size of national wealth, financial...

The financial crisis prompted some players to denounce the role of financial markets "fair value accounting" required by the accounting rules used by the major listed companies in the world, U.S. GAAPs in the U.S. and IFRSs in Europe. This paper is related to the link between accounting and the...

Maximize enterprise value as a fundamental objective of the management of the enterprise acquired new interpretations given the economic climate changes. In this respect firstly shall be identified procedures for creating value for shareholders. Once achieved this aim we will create value for...