GUSE, Gina Raluca; AVRAM, Viorel; CALU, Adriana; CALU, … - In: Internal Auditing and Risk Management 4 (2010) 20, pp. 71-71
The present research aims to propose a new approach to defining and measuring assets in terms of the negative effects and net benefits arising from their use and affecting the natural capital. In this regard, we provide a new definition and a reclassification of assets in three categories,...