<p>Från den 1 januari 2005 ska samtliga noterade bolag i EU upprätta sina koncernredovisningar i enlighet med IASB:s internationella redovisningsstandarder, vilket i teorin ska bidra till ökad jämförbarhet mellan bolagen. Syftet med uppsatsen var därför att genom att granska årsredovisningar se hur väl noterade bolag i Sverige och Storbritannien följt upplysningskraven i IAS 36 p 134 samt jämföra de två ländernas efterlevnad gällande nedskrivningstestet av goodwill som är en förändring i de internationella standarderna jämfört med tidigare.</p><p>Den deduktiva forskningsansatsen användes, och den befintliga teori som låg till grund för att undersöka verkligheten var IAS 36 p 134. Resultatet av undersökningen har sedan presenterats utifrån den kvantitativa metoden för att ge en bra översikt av resultatet. I en litteraturundersökning presentedes de kvalitativa egenskaper som redovisningen ska ha, tidigare reglering av goodwill i Sverige och Storbritannien samt de redovisningsbegrepp som haft stor betydelse för de båda ländernas redovisning. En genomgång av upplysningskraven i IAS 36 p 134 gjordes också.</p><p>Skillnaderna i bolagens efterlevnad och den mäng information som de gav skiljde sig mycket åt. Det svenska och brittiska urvalet hade inte lyckats uppfylla samtliga upplysningskrav, och vid en jämförelse mellan ländernas efterlevnadsgrad visade det sig att de svenska bolagen var lite bättre än de brittiska på att lämna information. De upplysningskrav som länderna var bäst respektive sämst på att lämna information var lika för länderna. Orsakerna till detta kan vara många, bl.a. olika redovisningstradition eller att ingen praxis om detta har utvecklats. Men på grund av att bolagen inte följer upplysningskraven blir årsredovisningarna inte jämförbara.</p>

Från den 1 januari 2005 ska samtliga noterade bolag i EU upprätta sina koncernredovisningar i enlighet med IASB:s internationella redovisningsstandarder, vilket i teorin ska bidra till ökad jämförbarhet mellan bolagen. Syftet med uppsatsen var därför att genom att granska årsredovisningar se hur väl noterade bolag i Sverige och Storbritannien följt upplysningskraven i IAS 36 p 134 samt jämföra de två ländernas efterlevnad gällande nedskrivningstestet av goodwill som är en förändring i de internationella standarderna jämfört med tidigare. Den deduktiva forskningsansatsen användes, och den befintliga teori som låg till grund för att undersöka verkligheten var IAS 36 p 134. Resultatet av undersökningen har sedan presenterats utifrån den kvantitativa metoden för att ge en bra översikt av resultatet. I en litteraturundersökning presentedes de kvalitativa egenskaper som redovisningen ska ha, tidigare reglering av goodwill i Sverige och Storbritannien samt de redovisningsbegrepp som haft stor betydelse för de båda ländernas redovisning. En genomgång av upplysningskraven i IAS 36 p 134 gjordes också. Skillnaderna i bolagens efterlevnad och den mäng information som de gav skiljde sig mycket åt. Det svenska och brittiska urvalet hade inte lyckats uppfylla samtliga upplysningskrav, och vid en jämförelse mellan ländernas efterlevnadsgrad visade det sig att de svenska bolagen var lite bättre än de brittiska på att lämna information. De upplysningskrav som länderna var bäst respektive sämst på att lämna information var lika för länderna. Orsakerna till detta kan vara många, bl.a. olika redovisningstradition eller att ingen praxis om detta har utvecklats. Men på grund av att bolagen inte följer upplysningskraven blir årsredovisningarna inte jämförbara.

Magistro darbe yra suformuluotos moteriškų drabužių kokybinių charakteristikų problemos, išanalizuoti ir susisteminti įvairių Lietuvos ir užsienio autorių teoriniai ir praktiniai gaminių konstrukcinių ir technologinių rodiklių kokybės, bendrosios kokybės ir tekstilės pramonės konkurencingumo metodai. Šio tyrimo tikslas nustatyti rūbų (moteriškų drabužių) kokybinių charakteristikų pokyčius modelio kūrimo, konstravimo ir siuvimo etapuose. Darbe išsamiai nagrinėjami kokybės apibrėžimai, pateikiami skirtingi požiūriai į juos. Išnagrinėta mados vystymosi istorinė raida, aprangos siuvimo techniniai – technologiniai pokyčiai XXI amžiaus pradžioje. Analizuojamos gaminių kokybės problemos ir priežastys, kurios įtakoja gaminių kokybę. Atliktas siuvinių dizainerių, konstruktorių ir siuvėjų kiekybinės anketinės apklausos tyrimas, aptarti rezultatai. / In this master’s work problems of women’s wear qualitative characteristics are formulated, and methods of competitive abilities of various Lithuanian and foreign authors’ theoretical and practical fabric constructional and technological indicators quality, general quality, and textile industry are analyzed and systematized. The aim of this research is to determine changes of wear (women’s wear) qualitative characteristics in the stages of model creation, design and sewing. In the work quality definitions are analyzed comprehensively and different viewpoints on them are presented. Historical evolution of fashion development and technical – technological changes of clothing sewing in the beginning of the 21st century is explored. Problems of fabric quality and causes influencing fabric quality are analyzed. Qualitative questionnaire poll research of sewing designers, constructors and sewers is carried out, and results are discussed.

Darbe apžvelgiamas, išanalizuojamas IEEE 802.11 standartas, jo architektūra, fizinis lygmuo, kanalinis lygmuo. Aprašoma tyrime naudojama aparatinė ir programinė įranga, tyrimo vykdymo eiga, metodika. Eksperimentiškai ištirtos bevielių lokalių tinklų IEEE 802.11 standarto kokybinės charakteristikos. Pateikiamas kokybinių charakteristikų teorinis įvertinimas. Naudojantis tyrimo rezultatais ir surinkta informacija, sukuriama programinė įranga, skirta bevielių lokalių tinklų laidumo, vėlinimo laiko, aprėpties zonos nustatymui, radimui, skaičiavimui, įvertinimui. Aptariami, pateikiami programinės įrangos kūrimo etapai: reikalavimų specifikacija, architektūros projektavimas, programavimas, testavimas; apibendrinami gauti rezultatai, pateikiamos išvados. / The aim of project work is to research of wireless local network qualitative characteristics: throughput, maximum range, delay. The standart IEEE 802.11, its architecture, physical layer, MAC layer is analysed. Hardware and software, used in research, the methods of research are discribed. Research of qualitative characteristics of wireless local network is done. On the basis of research results the software intended for calculation, determination of value of qualitative characteristics of wireless local network, software is created. The main stages of software creation: specification, designing of architecture, programming, testing are analysed. Obtained results are discussed. Practical, experimental researches are carried out according to recommendations of IEEE 802.11, IEEE 802.3 standarts.

Revenue accounting is a complex area of accounting with a lot of freedom for companies to adapt their accounting structures after its own needs. Depending on what the company in question regards as the purpose of a financial statement and how important that purpose is regarded the accounting structure will differ between companies. This study aims to examine which factors affect the structure of companies’ revenue accounting structure for continuing production. The purpose is to show how intricate balancing the different properties, principles and goals that are desired within revenue accounting for continuing production can be. The study was performed with a qualitative method and used semi-structured interviews regarding revenue accounting with the chief financial officers at seven different companies in the construction and consulting sector located within the Stockholm area. These interviews were later analyzed by means of accounting theories and research articles. The study concluded that the most crucial factor determining companies’ revenue accounting structure was accurate accounting both for internal and external use. Furthermore taxes, concern restriction or qualitative accounting properties had no effect. The elemental account principles could be seen to have had a certain influence. It could also be concluded that many companies prioritized a smooth revenue stream when deciding how to design their revenue accounting.

This work discusses the pollination system of Clusia blattophila on the Nouragues inselberg in the central part of French Guiana. The pollination system is unique, because one of the pollinators is probably a cockroach species, Amazonina platystylata. It is the third, and the last known case of cockroach pollination. Flowers are also visited by crickets (Gryllidae), flies (Diptera) belonging to the families Hybotidae, Cecidomyiidae, Dolichopodidae, and some other arthropods. This work deals with the effectiveness of the pollination system and its two components. The quantitative component of the pollination effectiveness is characterized by the number of visits and visit duration. A qualitative characteristic of pollination is characterized by the number of pollen transferred by individual pollinator. To determine quantitative characteristics, ca. 450 hours of recordings were taken. From the recordings, it is apparent that cockroaches and dipterans occur on flowers more frequently, and also that cockroaches and crickets spends on flowers more time. To determine the quantitative characteristics, pollen load on stigma and insect was determined and an exclusion experiment was performed when only some floral visitors were allowed to touch the flowers. All experiments confirm that cockroach Amazonina...

Made available in DSpace on 2014-06-11T19:33:33Z (GMT). No. of bitstreams: 0 Previous issue date: 2008-12-03Bitstream added on 2014-06-13T18:45:24Z : No. of bitstreams: 1 leao_ag_dr_jabo.pdf: 521620 bytes, checksum: b7a5bff297fc0e40402517dee2f40fe5 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) / Com o objetivo de avaliar as características nutricionais, estruturais, físico-químicas e sensoriais da carne de cordeiros terminados em confinamento com dietas contendo cana-de-açúcar ou silagem de milho em duas relações volumoso: concentrado, 60:40 ou 40:60, utilizou-se 32 cordeiros Ile de France, não castrados, com 15 kg de peso corporal. Os animais foram confinados em baias individuais e abatidos aos 32 kg. A carne dos cordeiros teve 74,55% de umidade, 19,61% de proteína bruta, 1,04% de cinzas e 51,28 mg/100g de colesterol, sendo o teor de extrato etéreo, maior na dos alimentados com dietas contendo silagem de milho (3,97%) e na dos que receberam alimentação mais concentrada (4,02%). Os ácidos graxos em maior concentração na carne dos cordeiros foram: mirístico (4,18%), palmítico (26,41%), esteárico (17,09%), oléico (37,93%) e linolênico (4,00%). A carne dos alimentados com dietas contendo cana-de-açúcar teve maiores teores dos ácidos cáprico (0,47) e araquidônico (4,17), e menores dos palmitoléico (2,02) e linolênico (0,25). A carne dos cordeiros alimentados com maior quantidade de cana-de-açúcar (60%) teve também maiores teores dos ácidos pentadecanóico (0,68), heptadecanóico (2,13) e eicosadienóico (1,34), sendo estes reduzidos quando a cana-de-açúcar foi utilizada em menor quantidade. Com relação às características estruturais da carne dos cordeiros, as dietas não alteraram a freqüência das fibras SO, FOG e FG, entretanto, aquelas contendo 60% de concentrado, propiciaram maior diâmetro, área e área total relativa das mesmas. Quanto ao tipo de músculos, a freqüência das fibras SO e FG foi maior no Triceps brachii, e a das fibras FOG, maior no Longissimus lumborum. O músculo Triceps brachii teve para todos os tipos de fibras musculares, maiores áreas e diâmetros do que o Longissimus lumborum. Independentemente da dieta... / With the aim to evaluate nutritional, structural, physic-chemical and sensorial characteristics of meat of lambs finished on feedlot with diets containing sugar cane or corn silage on two roughage:concentrate ratios, 60:40 or 40:60, it was used 32 Ile de France lambs, non castrated, with 15kg of corporal weight. The animals were confined on individual stalls and were slaughtered at 32 kg of corporal weight. Lamb meat had 74.55% of moisture, 19.61% of crude protein, 1.04% of ash and 51.28 mg/100g of cholesterol, being ethereal extract content, highest on meat of lambs fed up with diets containing corn silage (3.97%) and on those of animals that received more concentrate food (4,02%). The fatty acids on highest concentration in lamb meat were: miristic (4.18%), palmitic (26.41%), stearic (17.09%), oleic (37.93%) and linoleic (4.00%). The meat of lambs fed up with diets containing sugar cane (60%) had higher contents of capric (0.47) and arachidonic (4.17) acids, and lower contents of palmitoleic (2.02) and linoleic (0.25) acids. The meat of lambs fed up with higher quantity of sugar cane (60%) had higher contents of pentadecanoic (0.68), heptadecanoic (2.13) and eicosadienoic (1.34) acids too. These acids were reduced when sugar cane was used on lower quantity. In relation to meat structural characteristics, diets didn’t change frequency of SO, FOG and FG fibers. However, those containing 60% of concentrate propitiated larger diameter, area and total area relative at the same. About muscle type, frequency of SO and FG fibers was higher on Triceps brachii, and frequency of FOG fibers was higher on Longissimus lumborum. For all muscle fiber types, Triceps brachii muscle had areas and diameters larger than Longissimus lumborum. Independently of diet and evaluated muscle, the contents of total and soluble collagen of meat not differed, with average values of 2.45 and 0.30 mg/g... (Complete abstract click electronic access below)

Made available in DSpace on 2015-03-26T13:39:58Z (GMT). No. of bitstreams: 1 texto completo.pdf: 799496 bytes, checksum: 114c3a94fa6465561ce106de6e4cc0bc (MD5) Previous issue date: 2013-03-25 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The insufficient amount of descriptors revels the importance of this theme to the study related to the soybean breeding. This work was divided in two phases, which the first phase have the objective to verify the influence of seed size and identify new morphological characteristics to discrimination of soybean cultivars. The second phase have the objective to estimate the repeatability coefficient of hypocotyl length, high plant, of length epicotyl, length of the first internode, petiole of the first trifoliade leaf, petiole of the unifoliade leaf, raquis of the first trifoliade leaf, of the angle formed by the petiole insertion of unifoliade leaf, of pod length, of diameter pod, of thickness of pod, of thickness of waist of pod curvature and the hilum length. The first study was conducted in greenhouse of the Department of Plant Science, at Federal University of Viçosa. Two experiments were realized, one in the summer and other in the in winter. The treatments were constituted by 10 soybean cultivars with 3 different sizes of seeds and a sample of the original lot. The experimental design used was a randomized block with four replications in a factorial design. Each treatment was constituted by a pot with two plants, being evaluate 5 and 6 qualitative and quantitative characteristics respectively, and in the end was realized the analyses of discriminaton by the Gower algorithm. The second study was also conducted at Federal University of Viçosa, being realized 5 experiments with 124, 93, 90, 16 and 16 genotypes of soybean for the first, second, third, fourth, and fifth experiment, respectively, which were conducted in a completely randomized design, and from the estimative of main coefficients and the structural analyzes were calculated the number of necessary evaluations. The results of the first study indicate be possible differentiate the cultivars by the characteristics in the two times of sowing, except for the opening of petioles of unifoliade leaf, seeds with lower size originates lower plants in the V3 stage and with epicotyl shorter, and that the use of Gower algorithm showed be efficient in the evaluation of discriminatory capacity of characteristics quantitative and qualitative in a simultaneous way, demonstrating that these are useful like discriminators of soybean. With the second study, was conclude that the hilum length, the length of first internode and the pod curvature requires lower quantity of measurements comparing to the most characteristics for the same confiability level; and with six measurements, was obtained 95% of confiability for the height of plant in V3 stage by the ANOVA, CP(correl), CP(cov) and AE(correl) methods; 90% for the length of the first internode, hilum length, length, diameter and curvature of pod by the ANOVA, CP(correl), CP(cov) and AE(correl), with seven measurements; was obtained 90% of efficiency for length epicotyl for all the used methods; 85% for the length of petiole of the first trifoliade leaf by the methods of CP(cov) ad 90% by the methods of ANOVA, CP(correl) and AE(correl); was obtained yet 90% of confiability by the methods ANOVA, CP(correl), CP(cov) and AE(correl) for thickness of pod and hilum length. With 15 measurements realized, is possible obtain 90% of confiability for the length of petiole of the first trifoliade leaf and angle formed by the petiole insertion of unifoliade leaf for all the methods used; and for the length of raquis of the first trifoliade leaf were needed 37 measurements for the confibilaity of 90% by the ANOVA, CP(correl), CP(cov) and AE(correl) methods. / A quantidade insuficiente de descritores revela a importância de estudos relacionados ao tema para o melhoramento genético de soja. Este trabalho foi dividido em duas etapas na qual a primeira teve como objetivos verificar a influência do tamanho da semente e identificar novas características morfológicas para fins de discriminação de cultivares de soja, e a segunda, estimar o coeficiente de repetibilidade do comprimento do hipocótilo, da altura da planta, do comprimento do epicótilo, do comprimento do primeiro internódio, do pecíolo da primeira folha trifoliolada, do pecíolo da folha unifoliolada, da raque da primeira folha trifoliolada, do ângulo formado pela inserção dos pecíolos da folha unifoliolada, do comprimento da vagem, do diâmetro da vagem, da espessura da vagem, da espessura do acinturamento, da curvatura da vagem e do comprimento do hilo. O primeiro estudo foi conduzido em casa de vegetação do Departamento de Fitotecnia, da Universidade Federal de Viçosa. Foram realizados 2 experimentos, um no verão e outro no inverno. Os tratamentos foram constituídos de 10 cultivares de soja com 3 tamanhos diferentes de sementes e uma amostra do lote original. O delineamento experimental foi em blocos casualizados com quatro repetições em esquema fatorial. E onde cada unidade experimental foi constituída por um vaso com duas plantas, sendo avaliadas 5 características qualitativas e 16 quantitativas e por fim realizou-se a análise de descriminação pelo algoritmo de Gower. O segundo estudo também foi conduzido na Universidade Federal de Viçosa, sendo realizados 5 experimentos com 124, 93, 90, 16 e 16 genótipos de soja para o primeiro, segundo, terceiro, quarto, e quinto experimento, respectivamente, os quais foram conduzidos em delineamento inteiramente casualizado, e apartir das estimativas dos coeficientes de repetibilidade e de determinação obtidos pelos métodos da análise de variância, dos componentes principais e da análise estrutural , foram calculados os números de avaliações necessárias. Os resultados do primeiro estudo indicaram ser possível distinguir as cultivares pelas características nas duas épocas de semeaduras, exceto para abertura dos pecíolos das folhas unifolioladas; sementes de menor tamanho originam plantas mais baixas no estádio V3 e com epicótilos mais curtos e que o uso do algaritmo de Gower mostrou-se eficiente na avaliação da capacidade discriminátoria de características quantitativas e qualitativas de forma simultânea, demonstrando que as mesmas são úteis como descritores de soja. Com o segundo estudo conclui-se que o comprimento do hilo, do primeiro internódio e a curvatura da vagem requereram menor quantidade de medições em comparação ás demais características para o mesmo nível de confiabilidade; e com seis medições, obteve-se 95% de confiabilidade para altura da planta em V3 pelos métodos da ANOVA, CP(correl), CP(cov) e AE(correl); 90% para comprimento do primeiro internódio, comprimento do hilo; comprimento, diâmetro e curvatura da vagem pelos métodos ANOVA, CP(correl), CP(cov) e AE(correl), com sete aferições, obteve-se 90% de acurácia para comprimento do epicótilo para todos os métodos utilizados; 85% para o comprimento do pecíolo da folha unifoliolada pelo método da CP(cov) e 90% pelos métodos da ANOVA, CP(correl), AE(correl); obteve-se ainda 90% de confiabilidade pelos métodos ANOVA, CP(correl), CP(cov) e AE(correl) para a espessura da vagem e comprimento do hilo, realizando-se 15 medições foi possível a obtenção de 90% de confiabilidade para o comprimento do hipocótilo, comprimento do pecíolo da folha trifoliolada e ângulo formado pela inserção dos pecíolos da folha unifoliolada para todos os métodos utilizados; e, para o comprimento da raque da primeira folha trifoliolada, seriam necessárias 37 aferições para confiabilidade de 90% pelos métodos da ANOVA, CP(correl), CP(cov) e AE(correl).

Orientador: Américo Garcia da Silva Sobrinho / Banca: Roberto Daniel Sainz Gonzalez / Banca: Rosa Maria Gomes de Macedo / Banca: Izabelle Auxiliadora Molina de Almeida Teixeira / Banca: Luiz Francisco Prata / Resumo: Com o objetivo de avaliar as características nutricionais, estruturais, físico-químicas e sensoriais da carne de cordeiros terminados em confinamento com dietas contendo cana-de-açúcar ou silagem de milho em duas relações volumoso: concentrado, 60:40 ou 40:60, utilizou-se 32 cordeiros Ile de France, não castrados, com 15 kg de peso corporal. Os animais foram confinados em baias individuais e abatidos aos 32 kg. A carne dos cordeiros teve 74,55% de umidade, 19,61% de proteína bruta, 1,04% de cinzas e 51,28 mg/100g de colesterol, sendo o teor de extrato etéreo, maior na dos alimentados com dietas contendo silagem de milho (3,97%) e na dos que receberam alimentação mais concentrada (4,02%). Os ácidos graxos em maior concentração na carne dos cordeiros foram: mirístico (4,18%), palmítico (26,41%), esteárico (17,09%), oléico (37,93%) e linolênico (4,00%). A carne dos alimentados com dietas contendo cana-de-açúcar teve maiores teores dos ácidos cáprico (0,47) e araquidônico (4,17), e menores dos palmitoléico (2,02) e linolênico (0,25). A carne dos cordeiros alimentados com maior quantidade de cana-de-açúcar (60%) teve também maiores teores dos ácidos pentadecanóico (0,68), heptadecanóico (2,13) e eicosadienóico (1,34), sendo estes reduzidos quando a cana-de-açúcar foi utilizada em menor quantidade. Com relação às características estruturais da carne dos cordeiros, as dietas não alteraram a freqüência das fibras SO, FOG e FG, entretanto, aquelas contendo 60% de concentrado, propiciaram maior diâmetro, área e área total relativa das mesmas. Quanto ao tipo de músculos, a freqüência das fibras SO e FG foi maior no Triceps brachii, e a das fibras FOG, maior no Longissimus lumborum. O músculo Triceps brachii teve para todos os tipos de fibras musculares, maiores áreas e diâmetros do que o Longissimus lumborum. Independentemente da dieta... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: With the aim to evaluate nutritional, structural, physic-chemical and sensorial characteristics of meat of lambs finished on feedlot with diets containing sugar cane or corn silage on two roughage:concentrate ratios, 60:40 or 40:60, it was used 32 Ile de France lambs, non castrated, with 15kg of corporal weight. The animals were confined on individual stalls and were slaughtered at 32 kg of corporal weight. Lamb meat had 74.55% of moisture, 19.61% of crude protein, 1.04% of ash and 51.28 mg/100g of cholesterol, being ethereal extract content, highest on meat of lambs fed up with diets containing corn silage (3.97%) and on those of animals that received more concentrate food (4,02%). The fatty acids on highest concentration in lamb meat were: miristic (4.18%), palmitic (26.41%), stearic (17.09%), oleic (37.93%) and linoleic (4.00%). The meat of lambs fed up with diets containing sugar cane (60%) had higher contents of capric (0.47) and arachidonic (4.17) acids, and lower contents of palmitoleic (2.02) and linoleic (0.25) acids. The meat of lambs fed up with higher quantity of sugar cane (60%) had higher contents of pentadecanoic (0.68), heptadecanoic (2.13) and eicosadienoic (1.34) acids too. These acids were reduced when sugar cane was used on lower quantity. In relation to meat structural characteristics, diets didn't change frequency of SO, FOG and FG fibers. However, those containing 60% of concentrate propitiated larger diameter, area and total area relative at the same. About muscle type, frequency of SO and FG fibers was higher on Triceps brachii, and frequency of FOG fibers was higher on Longissimus lumborum. For all muscle fiber types, Triceps brachii muscle had areas and diameters larger than Longissimus lumborum. Independently of diet and evaluated muscle, the contents of total and soluble collagen of meat not differed, with average values of 2.45 and 0.30 mg/g... (Complete abstract click electronic access below) / Doutor

Though at the enterprises the estimation of a financial condition is annually, it is necessary to develop, to improve constantly and to evaluate the system of the internal control, necessary to develop a technique of the reporting quality estimation of the enterprise specially for the certain enterprise in view of all features, to take advantage of statistical data and to draw corresponding conclusions, to make constant monitoring. The purpose of development of the mechanism - detection of deviations of data in the reporting from actual results of activity, definition of clauses causing distortion of a real financial condition of the enterprise, revealing of size of influence of the given distortions and qualities of the reporting as a whole on decision-making, and also revealing of the reasons causing these deviations and distortions, and development of recommendations on corresponding correction separate directions for improvement of quality of the reporting. How can high reporting quality and internal control create an advantage? In survey of institutional investors is reported that investors apply a penalty if they believe a company’s internal control to be insufficient. Sixty-one percent of respondents said they had avoided investing in companies and 48% had de-invested in companies where internal control was considered inadequate. As additional support, they study went on to report that 82% of respondents agreed that good internal control was worth a premium on share price. These institutional investors are pushing for greater transparency on risk issues and related internal control efforts. Simply put, an organization’s ability to implement and maintain a leading-class control framework can create competitive advantage in today’s market. A system of the financial reporting conducting with strong management, quality control and good legislative base is the key factor of economic development. The trust of investors in the financial and not financial information is based on strong Internal Control, high-quality standards of the financial reporting, audit and ethics, thus, standards and Internal Control play the leading part in assistance of economic growth and financial stability in the country. Nevertheless, every company meets the problems of implementation of the internal control. Among them there can be problems in labor qualification, legislation and so on. It is also necessary to examine the successful experience at the micro level.