In life accounts of an enterprise stocks represent a very important topic in the light of their cost reflected in the profit and loss account on the one hand, and the value of assets shown in the balance sheet on the other hand. In practice are met two categories of enterprises for which stock...

In a post-industrial economy based on knowledge, the value of business does not given only by physical production capacities, but also by other intangible components such as : trademarks, know-how, patents, technical drawings, etc. Many companies may be very valuable because of the control held...

Abstract: The budgetary deficit issue is a topic of wide interest since the 80s, when the United States faced with the largest budgetary imbalances after World War II. The approached theme coexist naturally with many pro or against mainstreams of a negative budget balance. The essential purposes...