The assets of a legal entity could be financed from different sources, but the main of them has always been contributions of its founders (shareholders). The aggregate of founders’ contributions intended to finance the activity of established entity is traditionally known as share capital.

Only in theory investments in purchased and created non-current assets (fixed and intangible) differ from current investments so easily that it evokes no complexity. In practice the problematic issue “to capitalize or not” can be very multifold.

The subject of motivation as one of the HR-management areas has probably been ignored today only by the lazy. However, a great number of publications does not make this subject less vital. Besides, expecting to be in accord with most of my colleagues, I believe that of all HR-management functions (search, recruitment, training, development and assessment) motivation management is one of the hardest things.

Changing auditor sounds like a good idea in theory, but is it a nightmare in practice?

Changing auditor when you’re a major public company can be a major pain in the neck.