In recent years, the quality of taxable person in respect of added value for natural persons has raised vivid discussions, especially in terms of real estate transactions made by such persons. In what follows, we intend to shape the scope of those activities which, being performed by the natural...

The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining inductive with deductive type of research,...

In this paper from the Xiangshang Forum 2006, we propose the Wisdom project, an international network initiative on developing the next generation of management and entrepreneurial systems based on knowledge and wisdom rather than data and information. This is a major challenge especially for...

The article describes the relation between the added value and company profit, the differences between the two and how they are determined. It is also stated what factors create the accounting element in question and how they create it. The article specifies how the added value is measured and...

The foundation of welfare economics is the assumption of Pareto-efficiency and its concept of tradeoffs. Also the production possibility frontier, efficiency frontier, nondominated set, etc., belong to the plethora of tools derived from the Pareto principle. The assumption of tradeoffs does not...

This paper develops a thorough yet easily implementable approach to measuring agriculture’s contribution to rural viability. The approach is based on input-output modelling. It adopts a number of concepts from input-output modelling such as determining the explicit geographical origin of input...

The e-commerce can lead to cost reduction in case of a supplier in many different ways and can subsequently increase the competition potential of an enterprise. The e-commerce generates on average lower costs than those coming up if it were to reduce them by considering their components. As for...

The paper presents the output of the research carried out in the first stage (September - December 2007) of the Project with the above mentioned theme (which project will be developed during 2007-2010 period), carried out within the framework of Ministry of Education and Research Program 4 -...

E-commerce can lead in many different ways to cost reduction in case of a supplier and can subsequently increase the competition potential of a company. As for the competition mechanism, such changes produce significant modifications within a market economy. The Internet renders the possibility...

This article discusses the issues of increasing the perception of measurements for the creation of corporate value by introducing the concept of superior size, as well as relativization for e.g. evaluation of the benchmark. Consideration is also given to the connection between measurements used...