The article discusses the nature and material scope of intangible assets. The author presented that these are key factors in the process of doing business in the global market. The paper also presents possibilities of their identification in the accounting system. To solve the presented problem,...

Given the actual debate, in many European countries, about the need for public administrations to raise their revenues through taxing the crime externalities generated by some private leisure activities, this article analyzes the effect of football matches on crime focusing both on property...