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...

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...

Clusters, which are business solutions that support economic and regional development, are attracting growing interest in the European Union and the world, including in Japan. This study analyzes regional food clusters, and it evaluates the potential of regional clusters in two EU countries:...

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...

This paper presents the results of the assessment of profitability and risks of agricultural holdings with the ecological agriculture. The first part deals with the rate of profitability. These results indicated improving economic situation for both ecological and organic agricultural holdings....

The ecological agriculture as a underlying activity supporting bio production, contributing to the landscape management, to people and animals welfare and healthy represents very specific activity, limited by the legislative, possibilities act. It is necessary to try to resolve, actual...