This discussion refers to polemic of questions of possibility how to recognize accounting fraud. It’s possible to agree if external auditor proceeds according to ISA’s (international auditor’s standards), he would disclose fraud. This conclusion is opportune completed with series of...

Farmers are required to report reached values of their profit/loss. According to these records the results are evaluated and possible subsidies acquired. Assessing animals as property is one of considerably complicating and complicated entries. Changes in legislation two years ago did not...

Accounting statements keep by the key source for processing financial analyses of enterprises. The healthy enterprise should have been able to load the object of her activities, to reach constantly required measurement estimation of the contribution of capital for investors, with thinking about...

Managers are responsibility for functioning, managing and economy enterprises and organizations. Their decisions have to be in accordance with interests of society and particular groupment, those decisions cannot be injurious participants in the process of the running organizations. Each...

Half of the Czech Republic territory is covered by agricultural activities. It is not possible to evaluate the positive effects of ecological companies on landscape protection and its components and compare them with the grants concerning landscape protection. This article shows presentations...

The aim of the paper is to analyze the transfer of financial flows of subsidies and taxes between the state and the beneficiary. In this respect, the topic deals with the return cash flow from the recipient to the state budget, the impact of taxes and VAT rates. The result is a compilation of...

The continual searching for an other approach-evaluating firms can be founded on the base of tax statements, for example VAT tax return as well. Two fundamental indicators: net production efficiency and relative tax efficiency as effectiveness indicators can record the firm business prosperity...

Agriculture particularly aimed at the conservation landscape and its components; activities and expected future. It must hold out in its functions: production, ecological social, political in some case aesthetic. Hereto it needs a support, outgoing extraneous - dotation. However any unilateral...

The environment and environmental are terms coming from other countries and they mean the topic for us now. The original meaning concerning of the protection has got a different, meaning more, including economics, very important for the management and it is necessary to elaborate and complete...

Quotas are relatively a new phenomenon in our economy, especially in our agriculture. Their main purpose is, to regulate the production and the export and import activity corresponding to the aims of powerful lobbies. Introducing and curry on the quotas as the plan's implement provides...