scholarly journals Approaches to the Management of Humanitarian Aid in the Era of Globalization

2021 ◽  
Vol 92 ◽  
pp. 07035
Author(s):  
Jozef Kubás ◽  
Juraj Fabuš
Keyword(s):  
Slovak Republic ◽  
Value Added ◽  
Humanitarian Aid ◽  
The European Union ◽  
Scientific Methods ◽  
Eu Member States ◽  
Humanitarian Crises ◽  
Analysis And Synthesis ◽  
Per Capita ◽  
Important Basis

Research background: Humanitarian aid is about people trying to help the victims of crises. The needs of the victims of humanitarian crises are crucial for the provision of humanitarian aid. That is why this aid is an integral part of globalization also contributes to the deepening of relations between donors and recipients around the world. Purpose of the article: The purpose of the article is to point out the humanitarian aid provided and financed by the Slovak Republic. This expenditure will compare with the expenditure of the other members of the European Union. For a higher informative value, attention will be focused also on the comparison of EU states and Slovakia in terms of per capita. Methods: The scientific methods used in the article will be, in particular, to compare EU Member States’ humanitarian aid expenditure over a last period. Analysis and synthesis be use throughout the solution of the article. Using these methods, the connections and relationships between the facts will be examined. Inductions and deductions will be used to interpret the results correctly. Findings & Value added: The result of the article will be a clear presentation and comparison of the Slovak and EU funds spent on humanitarian aid for a certain period. The results will make it possible to understand the importance of this assistance in the context of globalization. A comparison of the per capita conversion is an important basis for a realistic picture of aid with regard to possible capacities.

scholarly journals European Regional Inequalities: The Other Face of Development

2017 ◽  
Vol 9 (4) ◽  
pp. 163
Author(s):  
Celeste Perrucchini ◽  
Hiroshi Ito
Keyword(s):  
European Union ◽  
Empirical Evidence ◽  
Capita Income ◽  
Relevant Literature ◽  
Point Of View ◽  
The European Union ◽  
Per Capita Income ◽  
Member States ◽  
Eu Member States ◽  
Per Capita

Empirical evidence suggests an overall convergence in terms of GDP and per capita income occurring among the European Union (EU) Member States. Nevertheless, economic inequalities have been increasing at the regional level within European Union countries. Through the review of relevant literature, this study analyzes the increasing inequalities from an economical point of view, focusing on Italy and the UK as examples. First, a general overlook of the empirical evidence of the GDP and per capita income at national and sub-national levels will be presented. Second, an explanation of the possible causes of the results will be proposed through the use of economical and sociological theories. The findings of this research might uncover the relative inefficacy of EU Cohesion policies and point towards the necessity for deeper and more thoughtful measures to continue the convergence of Member States while preserving internal equilibria. This paper ends with discussions for the future directions of the EU.

scholarly journals Inequalities in the European Union—A Partial Order Analysis of the Main Indicators

2021 ◽  
Vol 13 (11) ◽  
pp. 6278
Author(s):  
Lars Carlsen ◽  
Rainer Bruggemann
Keyword(s):  
Indicator System ◽  
Partial Ordering ◽  
Disposable Income ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Per Capita ◽  
Educational Aspect ◽  
The Eu

The inequality within the 27 European member states has been studied. Six indicators proclaimed by Eurostat to be the main indicators charactere the countries: (i) the relative median at-risk-of-poverty gap, (ii) the income distribution, (iii) the income share of the bottom 40% of the population, (iv) the purchasing power adjusted GDP per capita, (v) the adjusted gross disposable income of households per capita and (vi) the asylum applications by state of procedure. The resulting multi-indicator system was analyzed applying partial ordering methodology, i.e., including all indicators simultaneously without any pretreatment. The degree of inequality was studied for the years 2010, 2015 and 2019. The EU member states were partially ordered and ranked. For all three years Luxembourg, The Netherlands, Austria, and Finland are found to be highly ranked, i.e., having rather low inequality. Bulgaria and Romania are, on the other hand, for all three years ranked low, with the highest degree of inequality. Excluding the asylum indicator, the risk-poverty-gap and the adjusted gross disposable income were found as the most important indicators. If, however, the asylum application is included, this indicator turns out as the most important for the mutual ranking of the countries. A set of additional indicators was studied disclosing the educational aspect as of major importance to achieve equality. Special partial ordering tools were applied to study the role of the single indicators, e.g., in relation to elucidate the incomparability of some countries to all other countries within the union.

scholarly journals An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market

2017 ◽  
Vol 13 (2) ◽  
Author(s):  
Maria Berrittella ◽  
Filippo Alessandro Cimino
Keyword(s):  
Computable General Equilibrium ◽  
Emission Trading ◽  
Value Added ◽  
Carbon Market ◽  
Eu Ets ◽  
The European Union ◽  
Value Added Tax ◽  
Member States ◽  
Eu Member States ◽  
The Eu

AbstractThe literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is known about the efficiency, the effectiveness, and the environmental and distributional impacts of the EU ETS. Less, however, is known about the carousel value-added-tax (VAT) fraud phenomena in the European carbon market. This article evaluates the welfare effects of carousel VAT fraud in the EU ETS using a computable general equilibrium (CGE) analysis. According to our findings, if VAT fraud occurs in the EU ETS, the effects on welfare for the EU Member States are negative, with welfare loss significantly higher than the VAT fraud value. This article also discusses the reverse charge mechanism that EU Member States could adopt to reduce the VAT fraud phenomena in the European carbon market.

scholarly journals Central and Eastern European Countries before and after the 2008 Financial Crisis: Economic Overview and Transportation Companies

2014 ◽  
Vol 2 (2) ◽  
pp. 221
Author(s):  
Lembo Tanning ◽  
Toivo Tanning
Keyword(s):  
Economic Crisis ◽  
Labour Productivity ◽  
Value Added ◽  
Lessons Learned ◽  
The European Union ◽  
Eu Member States ◽  
Crisis Theory ◽  
Before And After ◽  
The 2008 Financial Crisis ◽  
Eastern European Countries

<p><em>One of the main aims of the European Union (EU) is the European competitiveness. To achieve this goal, it is important to study the lessons of the economic crisis. This in turn allows the development of measures.</em></p> <p><em>The aim of this article is to analyse the economic crisis lessons of the transportation and storage<strong> </strong>enterprises of Poland and other new EU Member States from Central and Eastern Europe (CEE-8), and to compare them on the EU level.</em></p> <p><em>The purpose </em><em>is to analyse the labour productivity<strong> </strong>before and after the economic crisis by<strong> </strong>gross value added per person employed and employee and turnover per person employed.</em></p> <p><em>We will look at how the economic crisis has affected the labour productivity of transportation companies and analyze the changes in the companies. </em></p> <p><em>In the background, we look at the countries’ economic (GDP) development and quality of life. </em></p> <p><em>What are the lessons learned from the economic crisis?</em></p> <p><em>The literature review shows the </em><em>crisis theory. </em></p> <p><em>We present for discussion the objective and subjective factors of the economic crisis of the companies.</em></p> <p><em>Based on this and previous publications, we will offer a number of generalized suggestions.</em></p>

scholarly journals LEGAL REGULATION OF TOBACCO AND TOBACCO PRODUCTS IN THE SLOVAK REPUBLIC AND IN THE EUROPEAN UNION

2013 ◽  
Vol 2 (2) ◽  
pp. 44-53
Author(s):  
Barbara Pavlíková
Keyword(s):  
European Union ◽  
Slovak Republic ◽  
Legal Regulation ◽  
The European Union ◽  
Negative Consequences ◽  
Tobacco Products ◽  
Excise Duty ◽  
Analysis And Synthesis ◽  
Regulatory Instruments ◽  
The Eu

Abstract The contribution deals with the Slovak and the EU legal regulation of tobacco and tobacco products. Its primary purpose is to point out the Slovak and European legal acts which constitute the main regulatory instruments in this field using the method of analysis and synthesis. Rules of production, distribution and conditions of use of tobacco and products thereof are in the Slovak Republic contained mainly in two acts - the Act No 335/2011 Coll. on Tobacco Products and the Act No 377/2004 Coll. on the Protection of Non-smokers, as well as in special Decree No 212/2012 Coll., regulating tobacco products. Regulation of excise duty on tobacco products can be found in the Act with the same name - Act No 106/2004 Coll.. Another objective of the paper is also to draw attention to the amendment of Act on Protection of Non-smokers which entered into force on 1 July 2013. The European Union struggles with the negative consequences of smoking at the supranacional level and its institutions - the European Commission, the European Parliament and the Council of the EU - are already for several years adopting legal acts to facilitate uniformity and easier interpretation of European law also in the field of legal regulation of tobacco and tobacco products. The predominant part of the existing legislation deals with the approximation of laws in areas that are closely related to the manufacture, presentation and sale of tobacco products, but also to the collection of taxes from these products.

scholarly journals The specifics of applying value added tax for local authorities

2010 ◽  
Vol 58 (3) ◽  
pp. 67-78
Author(s):  
Miloš Grásgruber ◽  
Petra Mísařová
Keyword(s):  
Public Administration ◽  
Economic Activity ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Local Authorities ◽  
Eu Member States ◽  
Common System ◽  
Council Directive ◽  
The Impact

If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the Czech VAT Act.For the municipalities and regions article defines the activities that are considered to be an economic activity and activities that are deemed to exercise of public administration and are not therefore subject to VAT. Further the paper defines the concept of turnover of local authorities. At paper there are evaluating the impact of the application of VAT on municipalities and regions in the provision of the individual fulfillment. Great attention must municipalities and region devote to the problem of correct application of claim to tax deduction if they carry out the exercise of public administration, taxable activities and fulfillments exempt from VAT.

scholarly journals The objectives and legal instruments of Municipal Waste Management in the Slovak Republic

2020 ◽  
pp. 29-40
Author(s):  
Martin Dufala
Keyword(s):  
European Union ◽  
Waste Management ◽  
Slovak Republic ◽  
Waste Recycling ◽  
Municipal Waste ◽  
High Rate ◽  
Recycling Rate ◽  
The European Union ◽  
Municipal Waste Management ◽  
Per Capita

In particular, two types of data are important for assessing the state of waste management in each Member State of the European Union — first, the amount of the waste generated per capita annually and waste recovery rate, second, the rate of waste disposal in accordance with the waste hierarchy. The latest available statistics on the amount of waste generated per capita are for 2018. While the European Union average is 492 kg of municipal waste produced per capita for 2018, the Slovak Republic’s waste production is slightly less than that, with an average of 414 kg of municipal waste produced per capita for 2018. On the other hand, Denmark with 766 kg of municipal waste produced per capita annually is at the bottom of the European Union ranking. The Czech Republic with 351 kg and Poland with 329 kg of municipal waste produced per capita on the average annually for the same period are in better position than Slovak Republic. Another important data for the evaluation of the state of municipal waste management is the rate of recovery of municipal waste, alternatively — the municipal waste recycling rate. Within this scope, the Slovak Republic performs considerably worse, both regarding the waste management objectives and in comparison with the European Union average, or in comparison with remaining Member States. While the average recycling rate of municipal waste in the European Union was 47.0% in 2018, the Slovak Republic recycled only 36.3% of municipal waste in 2018. The situation within this scope in the Czech Republic/Czechia (34.5%) and Poland (34.3%) were similar. Germany achieved the highest municipal waste recycling rate in 2018, up to 67.3%. Directly related to the rate of the municipal waste recovery is the high rate of waste disposal, especially in the form of landfill, which was in the Slovak Republic in 2018 amounted to 55.0%. Despite the high rate of landfill, we can speak of a reduction in the landfill rate of municipal waste compared to previous years. From the foregoing data of selected indicators of the average recycling rate of municipal waste, it can be deduced that the system of municipal waste management in the Slovak Republic is obviously flawed, in as much as municipal waste management lacks long-term management in accordance with the waste hierarchy. The said deficiency may result either from insufficient legislation pertaining to this area or failure in terms of its enforcement. 

scholarly journals Financial Distress and Bankruptcy Prediction in Conditions of Slovak Republic

2021 ◽  
Vol 92 ◽  
pp. 08017
Author(s):  
Filip Rebetak ◽  
Viera Bartosova
Keyword(s):  
Financial Distress ◽  
Prediction Models ◽  
Financial Analysis ◽  
Slovak Republic ◽  
Value Added ◽  
Theoretical Background ◽  
Bankruptcy Prediction ◽  
Important Place ◽  
Non Profit ◽  
Analysis And Synthesis

Research background: Prediction of bankruptcy has an important place in financial analysis of an organization in the globalized economy. Ever since the first publication of a paper on bankruptcy prediction in 1932, the field of bankruptcy prediction was attracting researchers and scholars internationally. Over the years, there have been a great many models conceived in many different countries, such as Altman’s Z score or Ohlson’s model for use for managers and investors to assess the financial position of a company. Globalization in last few decades has made it even more important for all stakeholders involved to know the financial shape of the company and predict the possibility of bankruptcy. Purpose of the article: We aim in this article to examine the financial distress and bankruptcy prediction models used or developed for Slovakia to provide an overview of possibilities adjusted to specific conditions of the Slovak Republic in context of globalization. We will also look at the possibility of use of these prediction models for assessing financial status of non-profit organizations in the Slovak Republic. Methods: We will use analysis and synthesis of current research and theoretical background to compare existing models and their use. Findings & Value added: We hope to contribute with this paper to the theoretical knowledge in this field by summarizing and comparing existing models used.

scholarly journals Pomoc publiczna na szkolenia pracowników a konkurencyjność gospodarki Unii Europejskiej

2017 ◽  
pp. 159-173
Author(s):  
Piotr Podsiadło
Keyword(s):  
State Aid ◽  
Point Of View ◽  
Gdp Per Capita ◽  
The European Union ◽  
Skilled Workers ◽  
Member States ◽  
Eu Member States ◽  
Positive Externalities ◽  
Per Capita ◽  
The Eu

The paper discusses guidelines for implementation of art. 107-109 of the Treaty on the Functioning of the European Union, from the point of view of state aid for training. Training usually generates positive externalities for society as a whole, since it increases the pool of skilled workers from which other firms may draw, improves the competitiveness of the EU industry and plays an important role in the EU employment strategy. Statistical analysis was carried out on state aid granted by the EU Member States in the period 2001-2014 - from the perspective of its impact on competitiveness of these countries. This should lead to verification of thesis that the amount of state aid granted by the EU Member States for training, should positively correlate with the size of the GDP per capita of these countries

scholarly journals Reflection of the Change in VAT Rates on Selected Household Expenditures in the Czech Republic and the Slovak Republic (2007–2013)

2014 ◽  
Vol 62 (6) ◽  
pp. 1465-1474 ◽  
Author(s):  
Jan Široký ◽  
Regína Střílková ◽  
Anna Bánociová ◽  
Veronika Zlaczká
Keyword(s):  
Czech Republic ◽  
Slovak Republic ◽  
Value Added ◽  
Synthetic Methods ◽  
The European Union ◽  
Household Expenditures ◽  
The Czech Republic ◽  
Typical Representative ◽  
Household Spending ◽  
Reduced Rate

Member States of the European Union in the period of years 2007–2013 increased the rate of value added tax several times in an attempt to consolidate public budgets. While the Czech Republic is a typical representative of country changing VAT rates several times, Slovakia made practically only one change in the VAT rate. On the other hand, the Slovak Republic is a country where the reduced rate is applied only to the minimum of commodities. Changes in VAT are naturally reflected in household expenditures which are analyzed by the consumer basket, whose composition is also a subject of changes. Another factor that has an impact on household spending is swapping commodities between the rates of VAT.The aim of this paper is, based on the analytic-synthetic methods, to determine how are these changes differently manifested in the Czech Republic and the Slovak Republic in reference to the share of commodity consumption included in the standard and reduced VAT rates and to the exempt transactions, and, in particular, to determine how they affected the VAT burden of the hypothetical household in both countries.

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