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EN
Transnational corporations play an important role in today’s global economy, not only because of the size of their incomes and significant share in international trade figures, but also due to the extremely extensive structures and complicated capital links that often occur among them. The paper presents the significance of transnational corporations in the process of unifying worldwide accounting regulations. Working out global accounting standards may be convenient for transnationals for many reasons, like reducing accounting costs or facilitating access to foreign capital. This goal can be achieved if two organizations – the IASB and FASB – cooperate.
EN
Presented paper is supposed to contribute to a discussion and arguments on two key methodological aspects of the research attitudes towards globalisation. The first one consists in the reasoning and defining of globalisation as a qualitatively new phase of world economy development, fundamentally different from internationalisation. Globalisation is related to a transition towards a new stage of human civilisation, the result of which is its recent process connected to a sharpening of the several contradictions, mostly in economic, social and ecological area. Based on this fact, the author derives a need for the second methodological aspect which requires a constructive-critical approach to its exploring that will be able to create scientific foundation for overcoming of its contradictions.
EN
Europe in the integrating process is one of the main participants on the global market and is influenced by all global processes. One of the largest phenomenon in the modern world is the growth of power of transnational corporations. Thanks to financial and economic strength transnational corporations have an impact on governments' and international organizations' politics and decisions. Social feeling of insecurity is developed by the concern about the future of the state sovereignty and even democracy, not sufficient transnational corporation law regulations and damages caused by transnational corporations to the society. Social feeling of safety is created by the tendency to release market from government intervention, reducing government role in citizens' existence and social responsibility of transnational corporations . No institution, even integrated Europe, can give the society the guarantee to enjoy lifelong democratic standard rights.
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