The paper familiarizes the reader with the sphere of the Non-governmental Organizations (NGO). It points out main differences between NGO´s and traditional production companies, characterizes their role and describes possibilities of NGO financing. It briefly defines also two types of...

The Czech Council for R&D developed a new version of the Methodic for the Evaluation of R&D. In this paper, we discuss especially three criteria from this Methodic: - publications in impacted journals - publications in other scientific refereed journals - evaluation of publications with more...

A comparison of the conceptual frameworks underlying International Financial Reporting Standards (IFRS / IAS) and American Generally Accepted Accounting Principles (US GAAP) reveals a striking theoretical similarity between the two. Unfortunately, this similarity is masked by an even more...