One of the most important conditions for succesful prosess of economy restructuring and efficient return into the global market framework of transition countries from Central and Eastern Europe, including Balkans region, is opening of these economies towards foreign investors. Export orientation of multinational companies has a significant impact on transition economies, especially from the Balkans, which are still fragile and exposed to different pressures. European integration processes also had the great effect, especially on the changes in the foreign trade exchange of transition economies and countries which were able to strengthen the exports sector and provide high level of exports, have gone through the process of transition more quickly and easily. The research presented in this paper is focused on the effects of foreign direct investments (FDI) in the last two decades, regarding relation of FDI to the export of goods and high-tech exports in transition economies, based on correlation analysis and including time-lag of one year. This analysis is covering eleven transition countries that are currently at different levels of economic development.

A B S T R A C TThe survival of a company on the market is possible if there is a good company managing, led by agile and professional management. Company development is a general objective and it can be achieved if the management of the company managed to establish their own style of organization and management. In addition to the aforesaid, the management should have a developed system of internal control within the regular and continuous business operations. Our contribution is reflected in the presentation of mode of managing nursery-garden plant production, using internal control for the benefits of management. We found that the application of detected risks in said production could be presented and illustrated in a range of risks, all of it with the aim of making management decisions that will reduce the overall risk of an agricultural company's business operations.

al Affairs Administration established by local self-governments in the 2016-2019period calls for tenders more and more frequently. Beside public utility companies founded by local self-government units there is an increasing number of the so called “other enterprises” taking part in the bidding. The aim of the authors was to determine at what prices the Local Affairs Administration concluded agreements with the said enterprises that participated in the public bidding. The authors came to relevant findings as they had an insight in the agreements concluded between the Local Affairs Administration and the bidders in the 2017-2019 period. Accordingly, the authors` contribution is in finding that following calling for tenders and tender procedures agreements between the Local Affairs Administration and bidders are concluded at prices that are lower than in case of direct bargaining between the Local Affairs Administration and public utility companies. That is, conducting tender procedures is beneficial to the Local Affairs Administration as less money of taxpayers is spent on the same public utility service.

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In this way, the authors emphasize the importance of implementing the audit in agriculture, since they can benefit from the acceptance of audit conclusions.