Računovodstveni iskazi i druga računovodstvena izvješća daju osnovne podatke o stanju i poslovnom uspjehu poslovnog subjekta.Pri zloupotrebi pravnih propisa, radi se o zloupotrebi pravnih normi, pri ...čemu se naizgled stvara slika njihova poštivanja, a u stvari se unutar propisa traže načini, kako bi se postigli željeni poslovni ciljevi.Da bi se postigao taj cilj, brojnim se manipulacijama stvore drugačije vrijednosti sredstava, troškova i odliva. Do osporavanja financijskih izvještaja, odnosno manipulacija, može doći i zbog neposrednog krivotvorenja podataka u računovodstvenim izvještajima.To se dešava uslijed manipulacija podacima o bilanci, prijenosu računovodstvenih podataka u posebne tabele i njihovom neispravnom svrstavanju u skupine, prikazivanju po vrijednosti, koja se bitno razlikuje od stvarne, da bi se pri tome prikazala ciljana vrijednost pojedinih ekonomskih kategorija.Upravo računovodstvenim prezentiranjem poslovnih rezultata, različitih od stvarnih, poslodavci žele da ovladaju tržištem i ostvare druge benefite .
Cilj ovoga rada je prikazati osnovne postupke i procedure koje se koriste prilikom izračuna i izrade poreznog bilansa,a u vezi s postupkom „istanjene kapitalizacije“koja je moguća kod transakcija ...među povezanim licima. Na praktičnom primjeru ćemo prikazati kada se pojavljuje „istanjena kapitalizacija“, kao i popunjavanje obrasca i rubrika predviđenih u poreznom bilansu.
U ovom se radu pobliže objašnjava pojam forenzičke revizije temeljem usporedbe različitih definicija forenzičkog računovodstva i forenzičke revizije. Analizirano je nekoliko različitih modela ...provođenja forenzičke revizije kako bi razmotrile perspektive uvođenja forenzičke revizije u bosanskohercegovačku poslovnu praksu. Na temelju analize i empirijskih istraživanja, kao i istraživanja kojim se bavi ovaj rad dolazi se do zaključka da je iznenadna forenzička revizija dovoljno učinkovita u sprječavanju i otkrivanju prijevara za poduzeća od javnog interesa za druge zainteresirane poslovne subjekte postoji mogućnost korištenja dostignuća struke. Navedeni su i potrebni preduvjeti za uvođenje forenzičke revizije u ali i trenutna ograničenja u razvoju te profesije u zemlji i okruženju.
Corruption is the abuse of entrusted power for private gain. It is present in all enterprises and institutions, both in its external and internal operations. Corruption is the first study of the ...phenomena associated with the exercise of public authority and the abuse of the same. Development of society, knowledge and understanding of the phenomenon spread to all aspects of organized activity of society. The Transparency International indicated that corruption occurs in the public sector in the same form and affects the same area, regardless of whether they are developed or developing countries and to: - Public Procurement- Creation of the land area, - The collection of public revenues, - Government Appointments and - Local authorities. According to all relevant research, both global and local hard, spent the last ten years, it is evident that the issue of corruption in Bosnia and Herzegovina, the highly urgent problem. Corruption in Bosnia and Herzegovina is most pronounced in the areas of political and high corruption, corruption in employment, and in the areas of health education, the judiciary as well as in the business sector.
Rarely has one the epithet phenomenon in front of the name today, and it is mostly referred to the highest achievements and outstanding success in sports, medicine, technology etc. However, when a ...certain state is given the epithet phenomenon it takes great proportions at the very beginning. Furthermore, if that state (hereinafter: phenomenon) has a negative character it is denoted as alarming situation. That is the context in we can speak of corruption. The phenomenon of corruption. It is present all over the world, region, surroundings and in Bosnia and Herzegovina. Unemployment, great difference between wealth and poverty, middle class disappearance, recession, bribery and corruption, conflict of interest are infectious diseases of today's society. This paper shall present through which corruption parameters (corruption object, primary interest of society, and level of reaction) go the countries in the region. Will the same countries have the answer to an old question: Who cares if Julius Caesar was a thief?
Unplanned felling forest resources, increasing the intensity of which threatens not only the environment, but far exceeds dynamics of planting new trees, which directly threatens sustainable ...development. Raising awareness about the importance of forests as a natural and industrial resource of the planet, inspired by various organizations in the world, dealing with the environment and companies that do business with wood and forest management to found the world an independent and nonprofit organization FSC in 1993. The goal of this council or board, is to encourage a responsible attitude towards the woods on the planet, through the awareness of those who are managing forests, timber and manufacturing industries as well as consumer awareness of the importance of sustainable development, which will contribute to increasing the company's image with FSC certified that engaged in trade, processing and wood processing. Certification of forest resources involves meeting certain standards that have been defined. Standards can vary to some extent depending on the program of certification, but it could generally be said that they are unique and common to most forest types, regardless of the character of the property and the attitude of the management. Most of the standards described principles (principles), criteria and indicators. The conclusion is that the business improvement of forests is necessary, but also inevitable, because of significant achievements of modern management, and constantly changing economic environment and environmental conditions. Furthermore, business improvement is the most important operational support forthcoming the restructuring of the company, where it has to rely on human resources, which are rated as highly qualified, but they need to be stimulated by organizational and motivational tools. The decentralization of planning and decision-making is the key to improving forestry business because of the adaptation of the objectives of a modern multi-functional forestry, which increasingly involves socially responsible forest management. Any improvement of the forestry business must start from its place and position of basic unit where basic public and commercial activities of the forestry sector are performed, and to evaluate possible contributions to the improvement of a particular management function should be considered the best practices of the realization practice in comparable activities, and only promotion must be equally referred to the economic activity of the forestry, but also to the public educational function of forestry in the environment.
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