International Standards for Financial Reporting: Harmonization in Macedonia

Abstract A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international financial reporting standards with the sole purpose of enhancing transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff mobility and reducing of audit costs. The research is based on the benefits that the national economy can gain if the international financial reporting standards are successfully implemented. Special attention in the paper is devoted to the factors that determine the harmonization of financial reporting. The analysis of the results show the managers' perception of financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia

Use of AFLP and RAPD molecular genetic markers and cytogenetic analysis to explore relationships among taxa of the Patagonian Bromus setifolius complex

Bromus setifolius var. pictus (Hook) Skottsb., B. setifolius var. setifolius Presl. and B.setifolius var. brevifolius Ness are three native Patagonian taxa in the section Pnigma Dumort of the genus Bromus L. AFLP and RAPD analysis, in conjunction with genetic distance measurements and statistical techniques, revealed variation within this group and indicated that B. setifolius var. brevifolius was closely related to B. setifolius var. pictus, with both taxa being more distantly related to B. setifolius var. setifolius. Cytogenetic analysis confirmed the chromosomal number of B. setifolius var. pictus (2n = 70) and B. setifolius var. setifolius (2n = 28) and showed for the first time that B. setifolius var. brevifolius had 2n = 70. The combination of molecular genetic and cytogenetic evidence supported a species status for two of the three taxa and suggested hypotheses for the evolutionary origin of these complex taxa. Species status was also indicated for B. setifolius var. setifolius. Based on these findings, we suggest that B. setifolius var. pictus be referred to as B. pictus Hook var. pictus, and B. setifolius var brevifolius as B. pictus Hook var brevifolius. The correlation between AFLP diversity and variation in ecological parameters suggested that this marker system could be used to assess breeding progress and to monitor the domestication of Patagonian Bromus species for agronomic use

MEZZO ECONOMICS ANALITYCAL APPROACH AS THE PROPULSIVE PART OF MANAGERIAL ECONOMICS IN TOURISM

Mezzo Economics covers the area between the Micro and Macro Economics and the organizational approach of the economics of the integral economic communities, which are made of microeconomic entities. Mezzo Economics represents an organizational loop between the Macro economic system and Micro Economics. Tourism industry is a typical represent of Mezzo Economics. Mezzo Economics Analytical Approach represents a compositional and methodological approach that make constitution of the basic and derived segments of economics in general and special statistical methodology but its specifics consists on the level that make generalization of generated calculative indicators (in Tourism). Marginal analysis are incorporated changes of the value of the choice of the level of small (infinitesimal) amounts in order to consider whether the functions of the aim is possible to be increased (in case of maximalization) or decreasing (in case of minimalization) in which the manager continues with upgraded adjustments in the variable choice until the moment when there is no possibility for further enhancing.mezzo economics; managerial economics; marginal analysis; tourism cluster; calculative indicators

Настап на XI традиционален мајски концерт со Димитар Кожухаров-бас и Благица Поптомова-сопран

програма: 1.G.Verdi:Ella giammai mamo (Арија на Филип од операта „Дон Карлос“) исполнува:Димитар Кожухаров - бас и Наташа Трбојевиќ-пијано 2.W.A.Mozart: Don Govani - дуетино „La ci darem la mano“ исполнува :Благица Поптомова-сопран Димитар Кожухаров-бас Наташа Трбојевиќ-пијано 3.G.Verdi:La Travijata (Aрија на Виолета -E strano,e strano) исполнува:Благица Поптомова-сопран Наташа Трбојевиќ-пијан

Целовечерен камерен концерт на Златка Митева , Димитар Кожухаров и Наташа Трбојевиќ во НУЦК „ Ацо Шопов “ Штип

На овој концерт беа изведени дела за флејта и пијано и бас-баритон и пијано од : Моцарт, Глук .Верди, Белини , Бартон и Гиесинг.Овој концерт е поддржан од Министерство за култура на Р.Македониј

Целовечерен камерен концерт на Златка Митева , Димитар Кожухаров и Наташа Трбојевиќ во Ликовен салон - Велес , во рамки на манифестацијата „Велес град на културата за 2015 год“

На концертот настапија Златка Митева на флејта со Наташа Трбојевиќ на пијано и Димитар Кожухаров - бас баритон со Наташа Трбојевиќ на пијано.На концертот беа застапени дела од богатата музичка литература за флејта и оперски арии од: Моцарт, Глук, Белини, Верди, Бартон и Гиесинг. Концертот е поддржан од Министерство за култура на Р.Македонија