scholarly journals Development and Role of the Subsistence Minimum in the Payrolls Legislation in Slovakia from year 1993

2021 ◽  
Vol 129 ◽  
pp. 09011
Author(s):  
Zuzana Kubaščíková ◽  
Zuzana Juhaszová ◽  
Miloš Tumpach ◽  
Renáta Stanley
Keyword(s):  
Slovak Republic ◽  
Value Added ◽  
Subsistence Level ◽  
Tax Base ◽  
National Regulation ◽  
Subsistence Minimum ◽  
History Of ◽  
Constructive Criticism ◽  
The Given

Research background: The subsistence minimum category is used in the Slovak Republic in determining several wage and tax categories. In this paper I analyze whether the set standard of living is sufficient with regard to the development of the average wage since 1993 to the present day. Subsequently, the quantities that are based on the subsistence level - non-taxable amounts of the taxpayers’ tax base are also analyzed. The results of the analysis show that the distance between the subsistence level and the level of non-taxable parts has gradually increased. The topic of payrolls and related wage variables is a complex and ever-changing topic. Not many authors in Slovakia pay attention to it, and due to constant changes in the given area, the findings of publications and papers is also limited. Purpose of the article: This paper deals with general theoretical, legal and historical starting points and links between non-taxable parts and the subsistence minimum. The paper presents a cross-section of the history of the application of non-taxable parts in the Slovak Republic. Methods: The method used in the paper is that of hypotheses determination and testing. Findings & Value added: This paper also analyzes the state of national regulation and development trends in the area. In addition to constructive criticism, the article also contains suggestions for improving the current situation.

scholarly journals The Role of Ethnic Social Capital in the Operation of Entrepreneurs in Transcarpathia, Ukraine

2021 ◽  
Vol 9 (3) ◽  
pp. 129-156
Author(s):  
Katalin Kovály
Keyword(s):  
Social Capital ◽  
Statistical Data ◽  
Ethnic Relations ◽  
Business Organizations ◽  
Structured Interviews ◽  
Foreign Investors ◽  
History Of ◽  
The Given ◽  
Foreign Enterprises

Owing to its geopolitical position, history of shifting borders, and multiethnic-multilingual population, Transcarpathia provides a convenient environment to study how ethnicity interplays with the economy. The present research aims to examine the role of formal and informal ethnic social capital in the life of Transcarpathian enterprises. The research is based on mainly semi-structured interviews conducted with foreign investors in Transcarpathia and with local Transcarpathian Hungarian entrepreneurs as well as with representatives of business organizations related to the given community. I also analyzed economic databases and statistical data. The results of the research imply that informal relationships are essential in the operation of enterprises, however, these relationships are not always organized on an ethnic basis. I argue that institutionalized relations have not played an important role in the case of foreign enterprises. However, among Transcarpathian Hungarian entrepreneurs, the role of formal ethnic relations has increased due to the financial support provided by Hungary.

scholarly journals Kontribusi Fenomenologi Post-Subjek pada Metodologi Filosofis dan Teologis

MELINTAS ◽  
2018 ◽  
Vol 34 (1) ◽  
pp. 60-79
Author(s):  
Hadrianus Tedjoworo
Keyword(s):  
Methodological Approach ◽  
Mutual Exclusion ◽  
Philosophical Thinking ◽  
Philosophical Discourse ◽  
Saturated Phenomenon ◽  
History Of ◽  
The Subject ◽  
The Given

Givenness is probably an odd term in methodology, but not in phenomenology. The long history of subjectivism in philosophy faces confrontations from Derrida's deconstruction. This history also results in a sort of mutual exclusion between philosophy and theology. The concept of the subject becomes a problem for both, but frequently it is safeguarded for the sake of a more universal 'objectivity'. The phenomenological tendency towards phenomenon, more than towards the experiencing subject and more than anything regarded as object, provokes some philosophical focus on the emancipation of the phenomena. Marion pushes phenomenology to its limits, to the extent that he is suspected of undermining the role of the subject in contemporary philosophical discourse. He reacts to Derrida's deconstruction, which was also criticised for not offering a way out of the labyrinth from the collapse of traditional thoughts. Marion is quite consistent with his phenomenology, namely in offering a way out for the subject to be a witness, and reminds that philosophy should be more appreciative of phenomena. The term saturated phenomenon represents his philosophical thinking that can be regarded as a methodological approach to respect, and not to dominate, reality. Being a witness is not the same as playing a critic on reality. This could be a useful stance for philosophers as well as theologians in the presence of the phenomena they cannot master, namely, the given phenomena.

Growing a Nontraditional Accounting Firm: Warren and Associates

2004 ◽  
Vol 18 (2) ◽  
pp. 49-56 ◽  
Author(s):  
Nancy A. Bagranoff ◽  
Leslie D. Turner
Keyword(s):  
Value Added ◽  
Growth Strategy ◽  
Class Discussion ◽  
Main Question ◽  
Consulting Services ◽  
A Value ◽  
Sarbanes Oxley ◽  
History Of ◽  
Cpa Firm

This case presents the history of a small CPA firm that is a value-added reseller (VAR) providing IT consulting services to mid-sized and small business clients. Since this firm does not provide audit, compilation and review, or tax services, it provides a view of a CPA firm that is different from the traditional audit and tax organization. The main question posed is determining the best growth strategy for this CPA firm. To answer this question, you must research and evaluate consulting opportunities related to Sections 302 and 404 of the Sarbanes-Oxley Act, as well as several of the recently developed AICPA services such as WebTrust, SysTrust™, and ElderCare. The research that you do will provide a deeper understanding of the role of accountants as consultants. The case affords an excellent opportunity to stimulate class discussion or presentations about the nature of CPA services beyond audit and tax services.

From subjects to objects: Knowledge in International Relations theory

2017 ◽  
Vol 24 (4) ◽  
pp. 841-864 ◽  
Author(s):  
Bentley B. Allan
Keyword(s):  
International Relations ◽  
Conceptual Framework ◽  
Recent Work ◽  
International Organizations ◽  
Scientific Knowledge ◽  
Value Added ◽  
International Relations Theory ◽  
History Of Knowledge ◽  
History Of

There has been a resurgence of interest in the role of scientific knowledge and expertise in International Relations, but it is not clear what the theoretical value-added of this work is. This article places recent work on scientific knowledge and expertise in a longer-term perspective. The history shows that knowledge has played an important role in International Relations theory since Carr and Morgenthau, but that thinking has been trapped within a simple conceptual framework centered on tracing how knowledge shapes the beliefs and interests of international subjects. This mode of theorizing first entered International Relations via Mannheim and has been further developed by Foucauldian and practice-based approaches since the 1990s. Outlining the history of knowledge from Carr through Haas to the present makes it possible to identify the distinctive contribution of recent work: whereas International Relations has focused on how knowledge shapes subjects such as states and international organizations, recent work by Corry, Sending, and others reorients International Relations to the constitution of governance objects. On the object-centered view, knowledge plays a key role in the construction of the hybrid entities like the economy and the climate that structure the landscape of international politics.

scholarly journals Is Modern Monetary Theory’s prescription to spend without reference to tax receipts an invitation to tyranny?

2021 ◽  
Vol 71 (3) ◽  
pp. 431-450
Author(s):  
Brian P. Hanley
Keyword(s):  
Full Employment ◽  
National Income ◽  
Political Stability ◽  
Monetary Theory ◽  
Tax Base ◽  
Past Half Century ◽  
Formal Requirement ◽  
History Of ◽  
Political Choices

Abstract A set of policy prescriptions based on Modern Monetary Theory (MMT) have been developed that are independent of the monetary model, which are often presented together, in a context that does not require taxation: guaranteed income, job guarantee and full employment. These are enabled by the ability of a government to deficit spend as needed, as long as government controls its sovereign currency. Here I raise the concern that implementing MMT accounting could cause increases in political power inequality relative to citizens not seen since the medieval era or before. The assumption that spending and tax policy in an MMT system would occur as proponents expect is contradicted by the history of political choices regarding spending and taxation over the past half-century. The record of behaviour by politicians in the nations where foreign aid money “fell from the sky,” thus divorcing national income from the tax base, also contradicts this idea. With removal of the formal requirement for taxation, politicians operating in an MMT system will have little inherent reason in the short term to treat citizens well except moral suasion. This should provide a foundation for tyranny unparalleled in modern history. Incorporating progressive taxation into MMT’s corpus, for the express purpose of economic and political stability, is suggested in order to achieve the overall aims of the MMT policy advocates. However, this may not be sufficient. In addition, considering increasing the role of governors/leaders of states within the monetary unions may be useful, because those governments do need to follow the old rules of taxation to support spending, and this may provide a counterweight.

‘It would be my earnest desire that you all would come’: Networks, the Migration Process and Highland Emigration

2009 ◽  
Vol 88 (2) ◽  
pp. 313-331 ◽  
Author(s):  
Amanda Epperson
Keyword(s):  
United States ◽  
Value Added ◽  
The United States ◽  
Migration Process ◽  
Migration Networks ◽  
History Of ◽  
The Many ◽  
History Of Migration ◽  
Eastern Highlands

This article seeks to enlarge the picture of Highland emigration, not only by examining a little-studied region, but also by incorporating the sociological concepts of migration networks and the ‘value-added migration process’. To illustrate the migration process and the importance of networks, this paper analyses the origins of one Highland community in the United States, Scotch Settlement, established in eastern Ohio in 1802. Many of the émigrés in Scotch Settlement came from Strathnairn and Strathdearn, both located south of Inverness. This article explores the migration process that led individuals from this area to eastern Ohio, focusing on the particular economic conditions of Strathnairn and Strathdearn and the role of networks. The southern and eastern Highlands have been seen as being more stable and more technically advanced. This may very well be true for much of this region, especially that which was geographically Lowland. However, parishes like Moy and Dalarossie may not have been so blessed. The significant out-migration from these parishes probably was not caused by accessible employment opportunities, but because of the lack of opportunity in their home parishes. However, the long history of migration from this area coupled with the many opportunities nearby, especially in Inverness, may have meant that the residents of this region were better able to cope. There seem to have been fewer social pressures keeping them in their parishes while well-established migration networks meant that they had many more opportunities to depart. The Scotch Settlement emigrants, faced with disheartening circumstances not of their own making, decided that to best provide for themselves and their families it would be necessary to emigrate to the United States where they could obtain ‘a better way of living’ than they could in Scotland.

scholarly journals Archival Rossica in Slovakia: Documents on the History of Slovak-Russian Contacts in the Archive of the Slovak Matica

2021 ◽  
pp. 543-554
Author(s):  
Miroslav Danish ◽  
◽  
Galina V. Rokina ◽  
Keyword(s):  
Identity Formation ◽  
19Th Century ◽  
Social Life ◽  
Slovak Republic ◽  
Historical Memory ◽  
Public Figures ◽  
National Movements ◽  
History Of ◽  
The 19Th Century

The article traces the process of formation of archival Rossica in one of the oldest archives of the Slovak Republic. The authors analyze documentary materials on the history of the Slovak-Russian contacts in the 19th century, the period when ties between Slovak and Russian scientists and public figures were most intense. It was at this time that the process of national identity formation of the Slovaks took place. The article is to investigate the content of documents from the standpoint of methodology of historical memory and that of principles of historicism. Despite the fact that the history of the Slovak-Russian relations has been in the focus of attention of national and foreign scientists for many years, there are no special scientific studies in which archival materials on this issue would be systematized. In the modern historiographic situation, as there continues a “revision” of previous assessments of the history of the Slovak-Russian relations, the role of archival heritage increases, and yet its significant part has not been introduced into scientific use. In historical science, the most important archive for reconstruction of the history of the Slovak-Russian contacts in the 19th century is the archive of the Slovak Matica. This organization was created by order of the Austro-Hungarian authorities in Martin, city in the East of Slovakia. In the 19th century the Slovak Matica was a center of social life of the Slovaks and played an important role in the formation of the Slovak nation. The article details the complex history of the formation of the archival Rossica collection in the archive of Martin and all stages of its emergence and development. The archive of the Slovak Matica has undergone significant organizational changes over a century and a half of its existence. It is currently called the Archives of Literature and Art of the Slovak National Library (ALI SNB). The authors systematize the archival Rossica in the ALI SNB by the nature of documents and problems. The article provides an overview of the main groups of archival collections and fonds that preserve the historical evidence on nature and intensity of the Slovak-Russian contacts in the 19th century. An analysis of archival materials has shown that these relations developed mainly at the level of personal contacts between Slovak and Russian scientists, writers, and public figures. The authors of the article conclude that the Rossica in the archives of Slovakia still remains an incompletely developed topic for researchers, primarily for Russian ones. Study of the archival Rossica acquires special significance in modern humanities, as there continues a revision of previous assessments of historical events, facts, and actions of national movements leaders.

scholarly journals Geschichte der Pädagogik im Curriculum der Lehrerausbildung für Grund- und Bürgerschulen (tschechisch-deutscher Vergleich: 1918–1939) – eine wissenschaftliche Disziplin im Dienste des Volkes, des Fortschrittes und der Sozialreform)

Pedagogika ◽  
2018 ◽  
Vol 67 (4) ◽  
Author(s):  
Tomáš Kasper
Keyword(s):  
Interwar Period ◽  
Common Features ◽  
History Of ◽  
The Subject ◽  
Historical Reflection ◽  
Czech Lands ◽  
Teachers Training ◽  
The Given ◽  
Pedagogical Debate

Abstract: The article focuses on the analysis of course books concerning the history of pedagogy used in the interwar period at the Czech and German Teachers’ Institutions. Based on the analysis, there is pointed out the role of the subject concerning the history of pedagogy in the given period in the framework of the teachers’ training. The analysis is set into the wider context of the development concerning pedagogical thinking and its reflection in the Czech and German pedagogical debate at the turn of the 19th and 20th centuries in the Czech lands of the monarchy and the fi rst half of the 20th century in the interwar Czechoslovakia. The analysis not only points to a different grasp of the historical reflection of pedagogical thinking in both national and cultural camps, but also points to common features in the development of the discipline. These are mainly shown in its functional character, when the history of pedagogy was a discipline supporting the national emancipation of both nations, and they were part of a wider debate concerning reform of the society.Keywords: history of education, teachers’ institutes, course books, teachers’ training, Czechoslovakia, Czech Lands and the Habsburg Monarchy.

scholarly journals Evaluation of economic potential of business environment development by comparing sector differences: perspective of SMEs in the Czech Republic and Slovakia

2020 ◽  
Vol 11 (1) ◽  
pp. 135-159 ◽  
Author(s):  
Jaroslav Belas ◽  
Beata Gavurova ◽  
Martin Cepel ◽  
Matus Kubak
Keyword(s):  
Czech Republic ◽  
Slovak Republic ◽  
Value Added ◽  
Business Environment ◽  
Transport Sector ◽  
Categorical Variables ◽  
The Czech Republic ◽  
Doing Business ◽  
Business Conditions ◽  
The Given

Research background: Improving business conditions and SME development are signs of a country’s macroeconomic stability. The issue of identifying and removing barriers to the development of firms in the SME segment is a priority in all countries with developed economies and its importance is currently increasing. Purpose of the article: The main aim of this paper is to explore possible differences in entrepreneurs’ perception of the business environment based on the industry in which the company operates. The analysis contains also a national view, where a comparison between the Czech Republic and the Slovak Republic is performed. Methods: Correspondence analysis was used to achieve the research objectives in order to examine the relations between the categorical variables. Its application is beneficial in cases where the graphic output is clearer than the numerical one. Findings & Value added: The presented research makes it possible to identify problematic aspects of doing business in each sector and to create support mechanisms for the creation of effective structural policies. Entrepreneurs from the Czech Republic’s Production and Transport sectors agree with the statement that the business environment in the country is suitable for starting a business. As for business environment’s suitability for doing business, neither Slovak nor Czech entrepreneurs sector-wide agreed with the given statement. Czech entrepreneurs from the Services, Trade and Construction sectors, respectively, agree, fully agree with the statement that the business environment in the country is reasonably risky and allows for doing business. In the case of entrepreneurs from Slovakia, no significant correspondence is observed. Findings regarding the statement that the business conditions in the country have improved over the past five years are the following: In the Czech Republic, there is a perfect correspondence of the Transport sector and the agreement with the given statement. In the Slovak Republic, agreement was found with the given statement in the Transport sector and neutral position in the Production sector.

scholarly journals Comparison of tax bonus as a tool of tax benefit for taxpayers in V4 countries and Austria

2021 ◽  
Vol 129 ◽  
pp. 02018
Author(s):  
Renata Stanley ◽  
Zuzana Kubascikova
Keyword(s):  
Slovak Republic ◽  
Value Added ◽  
Net Income ◽  
Comprehensive Overview ◽  
Tax Base ◽  
Tax Legislation ◽  
Comprehensive Comparison ◽  
Tax Benefits ◽  
Subsequent Comparison ◽  
Visegrád Countries

Research background: Tax legislation provides taxpayers some advantages which enable them to reduce their tax base in the tax statement. The amount of the tax advantage varies depending on the state and also the tax policy of the country. The tax bonus is one of the benefits, which can affect the amount of net income of taxpayers. The state’s efforts to mitigate the effects of covid-19 are currently even greater in order to sustain the functioning operations of taxpayers and at the same time to start the growth of economies again. All countries neighbouring Slovakia provide tax bonuses in certain amounts or other benefits for supporting families. The issue of tax bonuses is not given much attention by authors in the Slovak Republic or at the international level. So far, there is no article that deals with a comprehensive comparison of the tax bonus in several countries. Purpose of the article: The aim of this paper is to present and characterize the tax benefits provided to taxpayers by the tax legislation of the Slovak Republic and subsequent comparison with similar tax benefits provided by the Visegrad countries and neighbouring Austria. Methods: The method used the most in the paper are analysis and comparison. Findings & Value added: The contribution of this article is a comprehensive overview and comparison of the rules for the application of the tax bonus among the V4 countries and Austria and an evaluation of the most advantageous system among these countries in 2021.

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