Analysis of Financial Statements

The main purpose of this study is to determine, forecast and evaluate the best of economic conditions and company’s performance in the future. The other purpose of this study is to analyze the financial statement and than give information for financial managers to make through decisions about their business. The financial statement applies tools, analytical techniques and required methods for business analysis. It is a diagnostic tool for evaluating financing activities, investment activities and operational activities as well as an assessment tool for management decisions and other business decisions. The analysis of financial statements, respectively the analysis of the financial reports are used by managers, shareholders, investors and all other interested parties regarding the company's state. Managers use financial reports to see the situation in which the company stands and then provide information to shareholders, to see how reasonable are the investments made in the company. To potential investors, the analysis of the financial statements of the company is very important, because, first they want to know the actual state of the company and then decide whether to invest or not

Environmental Protection and Improvement of Water Quality as a Factor in the Development of Tourism in the Erenik River

This paper examines the impact of urban discharges on the water quality of the ‘Erenik River’ in the city of Gjakova, Kosovo which is the most of key factor in developing the tourism. The primary goal of this project-based research was to provide results through water analysis in order to show the impact of urban discharges on the water quality for the tourists coming. The research was carried out by taking water samples at the entrance and exit of the ‘Erenik River’, while the measured parameters of the analyses were: temperature; pH value; electrical conductivity; turbidity; permanganates; phosphorus; and chlorides. Due to the conditions, measurements were not performed for: Biological and Chemical Expenditure; Dissolved oxygen; and alkalinity of the water. In order to achieve reliable results, the experimental research model was used, applying the techniques and methods of water analysis during the period of November-December 2021. The analyzed water result and the final findings showed that urban wastes affect the water quality, in particular the pollution from the discharges in the river potentiating the condition in which the ‘Erenik River’ is found. Keywords: parameters, rivers, urban discharges, water analysis, water quality