Purpose: Effective management of shopping centres requires a good understanding of the consumers' behaviour and preferences as well as meeting the demand-side needs. The purpose of this paper is to elucidate the factors affecting the frequency of shopping centres' visits, providing implications...

The paper focuses on financial reporting of long-lived assets. The author's aim was to analyze the approach of two major accounting principles - IAS/IFRS and US GAAP. Both of the principles address following issues: * initial recognition and measurement, * depreciation: allocation of capitalized...

The aim of this study is to present the contemporary research of the Schengen area and to prove theoretically as well as empirically that the notion of Fortress Europe is only a misleading conception that the media may fi nd attractive, but which does not depict the reality fully. The reason is,...