Higher education expenditures persistently rise due to various economic, demographic and socio-cultural reasons. This caused repeated calls for reforms of the economic model in the higher education sector and dramatically increased the importance of the economic evaluations in the last decades...

The PIFC /Public Internal Financial Control/ was developed by the European Commission. PIFC is set of principles internal financial controls system established for the purpose of controlling, auditing, supervise of the use of national budget and European Union budget and funds. Also, in order to...

The PIFC /Public Internal Financial Control/ was developed by the European Commission. PIFC is set of principles internal financial controls system established for the purpose of controlling, auditing, supervise on the use of national budget and European Union budget and funds. Also, in order to...

This paper presents possibilities and constraints for implementation of the Activity Based Costing (ABC) method, as a full costing method, at European universities. We investigated the current practice and trends in developing the cost allocation method at universities in the European Union....

This paper emphasizes the economic importance of the civil society sector in the national socio-economic context. There is a systematic neglect of the economic and financial components of civil society organizations and non-profit sector in Croatia even though a significant volume of civil...

The current volume reproduces papers presented in the Workshop which was organized in Athens, in February 2010 by the European Public Law Organization (EPLO) and the Faculty of Public Administration – National School of Political Studies and Public Administration (NSPSPA), Bucharest. The...

The key to success and competitive agriculture are the ability of adaptation, dissemination and application of new technologies for faster modernization which requires general education. The application of knowledge must be accompanied by improvement of the educational structure of the...

Purpose: The purpose of this paper is to analyze the application of budgeting and accounting bases and their relation to financial accounting reporting systems through a comparative survey of three South-Eastern European countries (Slovenia, Croatia and Bosnia and Herzegovina – the Entity of...

The tax policy assessment is an indispensable strategy within any modern country's system of governance. There are several types of "impact assessments", with RIA as one of the most commonly used. This tool is used to measure and analyse the benefits, costs and effects of a new or existing legal...