Material Flow Cost Accounting (MFCA) is an environmental management accounting method that allocates costs to material and energy flows through a process, thereby enabling simultaneous reduction in impacts alongside improvement business economic efficiency. This study illustrates the versatility of MFCA beyond its usual application existing production manufacturing processes. In this paper, use...

This article discusses humorous phraseological units, which make up a large part of the French fund, and level their study by phraseologists in field linguistics, as well structural semantic features expressions that can be studied from scientific practical point view. At same time, they analyze asymmetry lexical actualizers process expression real events, particularly forms funny proverbs phra...