Tato studie prezentuje pìt indikátorù používaných pro mìøení kvality podnikatelského prostøedí ve visegrádských zemích a shrnuje jejich výsledky. Jedná se o index vnímání korupce, agregátní indikátory správy, index zajetí (státu), index neprùhlednosti a index rizika...

The study focuses on evaluation of institutional quality in European Union countries and its possible impact on economic performance and competitiveness. The text stems from the theoretical framework of new institutional economics, especially historical and comparative institutionalism, and it...

This article evaluates the similarities and differences between the balance sheet as defined by International Financial Reporting Standards (IFRS / IAS) and American Generally Accepted Accounting Principles (US GAAP). Both systems define the balance sheets elements in a very similar manner....