scholarly journals COMPARISON OF LEGAL ENTREPRENEURSHIP FORMS FROM ACCOUNTING POINT OF VIEW IN CONDITIONS OF THE SLOVAK REPUBLIC

2017 ◽  
Vol 11 (1) ◽  
pp. 52-60
Author(s):  
Ivana Váryová ◽  
Iveta Košovská
Keyword(s):  
Slovak Republic ◽  
Basic Research ◽  
Point Of View ◽  
Theoretical Research ◽  
Legal Form ◽  
Legal Norms ◽  
Single Entry ◽  
Definition Of ◽  
The Individual ◽  
Double Entry

Each legal form of entrepreneurship requires the individual approach from the accounting point of view as every entrepreneur subject does not meet the definition of an accounting entity pursuant to the Act on Accounting. The paper´s aim is to compare the legal entrepreneurship forms from accounting point of view and to assess different alternatives of expense verifiability. The theoretical research has been applied for reaching the paper's aim. Basic input materials are legal norms. Generally accepted basic research were used when preparing the article. Based on the results it can be stated that entrepreneurs registered in the Business Register do not have a possibility to select from individual alternatives of keeping the evidence for their management and are obliged to keep the system of double entry bookkeeping. Natural persons are not obliged to register in the Business Register therefore they can select from various possibilities of verification of incurred expenses. One feasibility is presented by the system of double entry bookkeeping or single entry bookkeeping. The systems of keeping tax records or applying fixed expenses are others. The keeping of tax records is less administrative intensive compared to bookkeeping. Keeping of tax records is advantageous for an entrepreneur as he is not the subject of the Act on Accounting while he is not an accounting entity. The easiest alternative for the entrepreneurs is not to verify real incurred expenses but to apply fixed expenses in the amount of 40 % from achieved income.

Territorial Distribution of Alcohol and Drug Addictions Mortality Concerning Regional Disparities in the Slovak Republic from Year 1996 to Year 2015

2020 ◽  
Keyword(s):  
Mortality Rate ◽  
Slovak Republic ◽  
Regional Disparities ◽  
Point Of View ◽  
Extreme Position ◽  
Data Set ◽  
Female Sex ◽  
Male Sex ◽  
The Individual ◽  
High Level

BACKGROUND: This paper deals with territorial distribution of the alcohol and drug addictions mortality at a level of the districts of the Slovak Republic. AIM: The aim of the paper is to explore the relations within the administrative territorial division of the Slovak Republic, that is, between the individual districts and hence, to reveal possibly hidden relation in alcohol and drug mortality. METHODS: The analysis is divided and executed into the two fragments – one belongs to the female sex, the other one belongs to the male sex. The standardised mortality rate is computed according to a sequence of the mathematical relations. The Euclidean distance is employed to compute the similarity within each pair of a whole data set. The cluster analysis examines is performed. The clusters are created by means of the mutual distances of the districts. The data is collected from the database of the Statistical Office of the Slovak Republic for all the districts of the Slovak Republic. The covered time span begins in the year 1996 and ends in the year 2015. RESULTS: The most substantial point is that the Slovak Republic possesses the regional disparities in a field of mortality expressed by the standardised mortality rate computed particularly for the diagnoses assigned to the alcohol and drug addictions at a considerably high level. However, the female sex and the male sex have the different outcome. The Bratislava III District keeps absolutely the most extreme position. It forms an own cluster for the both sexes too. The Topoľčany District bears a similar extreme position from a point of view of the male sex. All the Bratislava districts keep their mutual notable dissimilarity. Contrariwise, evaluation of a development of the regional disparities among the districts looks like notably heterogeneously. CONCLUSIONS: There are considerable regional discrepancies throughout the districts of the Slovak Republic. Hence, it is necessary to create a common platform how to proceed with the solution of this issue.

scholarly journals Legal status of the agrarian exchange of Ukraine

2020 ◽  
pp. 37-40
Author(s):  
Anastasiia TEROSHKINA
Keyword(s):  
Legal Status ◽  
Operative Management ◽  
Point Of View ◽  
Government Agencies ◽  
Agricultural Producers ◽  
Legal Form ◽  
Non Profit ◽  
Legal Documents ◽  
Definition Of ◽  
The Right

In this paper presents and analyzes the concept of the Agrarian Exchange from the point of view of scientists of the economic and legal community, as well as the legislative definition of the corresponding concept. Particular attention is paid to the study of legal documents designed to regulate the activities of the Agrarian Exchange, to establish its legal status. The issues of organizational and legal form and legal status of the property of the Agrarian Exchange are also revealed. Due to some similarities between the Agrarian and Commodity Exchanges, an analysis of the comparison of these two entities is given. The analysis allowed finding fundamental differences concerning the subjects authorized to create the Agrarian Exchange. At the same time, the paper proposes the need to create a subject of the agricultural market in such an organizational and legal form as a non-profit company. First of all, it will be correlated with the legal status of the property owned by the Agrarian Exchange. The possibility of participation in the founding activities of the Agrarian Exchange of large agricultural producers is also considered. But only if the Agrarian Exchange operates in a certain organizational and legal form, which may allow such participation alongside government agencies. That is why, the right of operative management of property, which has the Agrarian Exchange, is decisive for the legislator in the possible choice of organizational and legal form of creation of this entity. That is why the paper is aimed at encouraging the need to adopt a new legislative act that will clearly provide the nuances of the creation, operation and termination of the Agrarian Exchange.

Organizational theory of the distribution of the elements of consciousness formed by information and technical immunity of a system of martial arts of the East

2021 ◽  
Author(s):  
N.V. Panov ◽  
I.B. Komkov ◽  
A.V. Savelyev ◽  
N.A. Loginova
Keyword(s):  
Martial Arts ◽  
Fine Art ◽  
Living System ◽  
Point Of View ◽  
Organizational System ◽  
Conscious Choice ◽  
Creative Personality ◽  
Definition Of ◽  
The Individual ◽  
Transfer Properties

The article deals with the martial arts of the East (MAE) in relation to the organizational system of A.A. Bogdanov, from the point of view of their life stability. It is necessary for the definition of MAE as an art, not a physical education and sports. It contributed to the identification of technical immunity and a strict hierarchy of these systems. It allowed us to identify MAE as a system that promotes the development of the talent of individual, forming a creative personality. It became possible to solve the problem of consciousness through a conscious choice of the desired element of the system, depending on the range of situations. The considered MAE became a similarity of living system and an analogy of human brain. Considering an information-hierarchical structure, it was given the name “supraorganizational”, because the process of its “reproduction” and the significance of this process for the system were discovered. The identification of MAE as a living creative structure capable of interacting with space, in order to acquire and transfer properties to influence the recipient, made it possible to define them as the basis for understanding the art, particularly fine art. Technical immunity and technical homeostasis were able to justify the emergence of the immunological android as a node in the technology of living systems between the individual and the artificial intelligence.

scholarly journals Adopting the Diversity Management Approach. Case of Slovakia

2021 ◽  
Vol 92 ◽  
pp. 02042
Author(s):  
Tomas Michalicka ◽  
Drahoslav Lancaric ◽  
Hana Zach
Keyword(s):  
Slovak Republic ◽  
Value Added ◽  
Diversity Management ◽  
The United States ◽  
Point Of View ◽  
Policy Implications ◽  
Management Approach ◽  
Legal Form ◽  
Business Organisation ◽  
Organizational Behaviour

Research background: Towards the end of the previous century the issue of management of diversity in organisations gained a prominent place in both academic and societal debates. For any multicultural country, such as the United States or Great Britain, the issue of diversity is not new. However, diversity has not been as frequently researched in the countries of the Visegrad region: the Slovak Republic, the Czech Republic, Poland and Hungary. Purpose of the article: Using the data about 278 business organizations in Slovakia, we focus on the background of the implementation of diversity management from the point of view of factors having a direct influence on this process. We evaluate the influence of the legal form (as an expression of the number of owners and the ability to quickly adopt a new concept) of the business organisation, the size (number of employees) of the business organisation, the share of the foreign capital in the ownership structure of the organisations, the sector of economy the organization operates in, its performance and the existence of HR unit in the organizational structure. Methods: To evaluate the influence of the selected factors linear modelling was used. Findings & Value added: The study theoretically contributes to human resource management, talent management and organizational behaviour theories, and offers several policy implications for decision makers. Specifically, it deals with the relationship between the implementation of the diversity management selected organizations` characteristics.

scholarly journals SUPPORT OF BUSINESS INNOVATION IN THE FORM OF TAX BENEFITS FOR R&D OF ENTREPRENEURS IN SLOVAKIA

2021 ◽  
Vol 4 (1) ◽  
pp. 31-42
Author(s):  
Lea Jančičková ◽  
◽  
Renáta Pakšiová ◽  
Keyword(s):  
Quantitative Analysis ◽  
Quantitative Research ◽  
Slovak Republic ◽  
Limited Liability ◽  
Theoretical Background ◽  
Point Of View ◽  
Legal Form ◽  
Tax Relief ◽  
Tax Benefits ◽  
Legal Forms

Since 2015, the tax advantage of the R&D of entrepreneurs in Slovakia has been in the form of indirect support of innovation and creativity in companies. It could be a competitive advantage for the entrepreneurs who apply them. They are important on the revenue level, e.g. in the creation of a new product and on the cost level, in streamlining the conduct of business. This article aims to analyze the application of super-deduction in tax due to R&D carried out by entrepreneurs in Slovakia from the first year and focuses on R&D in the Slovak Republic from 2015 to 2018. Theoretical interpretations of R&D in legislative standards at transnational and national levels, different tax policies on innovation and gross domestic spending are defined at the outset. The theoretical background is important from the point of view of understanding the R&D in the conditions of the Slovak Republic, where the following quantitative research is carried out. As the main method of investigation, we used the quantitative analysis and comparison that we use to compare the increasing number of companies that used the R&D cost (expenditure) deduction in the context of legal form in the period considered for the years 2015 to 2018 and the amounts of applied super-deduction for individual types of companies. The performed quantitative analysis shows a weak use of the provided income tax relief in the form of super-deduction of costs in connection with the implementation of R&D by companies in Slovakia, despite the year-on-year growing trend. Due to the relative representation of individual legal forms of entities in Slovakia, according to our research, Limited Liability Companies apply a super-deduction of R&D costs annually in the period under review. The number of these entities is constantly growing, as is the amount of the super-deduction applied. Based on the findings, we can state that the increased percentage deduction rate had a positive effect on the motivation of entrepreneurs to apply incentives.

scholarly journals PHILOSOPHY OF INTERDISCIPLINARITY

2021 ◽  
Vol 3 (5) ◽  
pp. 48-52
Author(s):  
Cecilia CURIS ◽  
Keyword(s):  
Applied Sciences ◽  
Scientific Research ◽  
Interdisciplinary Approach ◽  
Point Of View ◽  
Rational Approach ◽  
Human Being ◽  
Methodological Principles ◽  
Definition Of ◽  
The Individual ◽  
The Relationship

The interdisciplinary approach in science is becoming more widespread today. It is gratifying that in the age of applied sciences, in which technology prevails, philosophy as the core of the humanities is restored to its status. Starting from the definition of philosophy that includes notions such as knowledge, values, reason, existence, mind, language, it is not surprising the attitude of modern man in relation to the rational approach of including this fundamental discipline in scientific research in any field. This reconceptualization is absolutely necessary for the progress of humanity starting from the assumption that no field of scientific research can exist without a series of methodological principles. Consequently, we can consider philosophy, the theoretical foundation of any science and more than that, a science applied, per se with resonance in everyday existence. What can be more important for the human being than explaining the meaning of life, the relationship with peers and the psychological motivation of its existence in this world? Thus, philosophy can be the promoter of the active attitude of the individual in any social field. It is important to consider the model of the individual who from a moral point of view is interested, participatory, has a purpose and correctly defines his duties towards himself and society. These coordinates define the pattern of the human being capable of participating in the progress of humanity

scholarly journals SOCIOLOGICAL ANALYSIS OF SOCIAL AND COMMUNICATIVE NATURE OF LAW IN THE SYSTEM OF DEVELOPMENT OF COMMUNICATIVE LEGAL CULTURE OF YOUTH

PRIMO ASPECTU ◽  
2020 ◽  
pp. 38-48
Author(s):  
Oksana O. AYVAZYAN
Keyword(s):  
Social Institutions ◽  
Legal Culture ◽  
Communicative Interaction ◽  
Legal Norms ◽  
The Social ◽  
Legal Communication ◽  
Legal Competence ◽  
Level Of Knowledge ◽  
Definition Of ◽  
The Individual

The article is devoted to the analysis of the socio-communicative nature of law as a factor in the development of the communicative-legal culture of youth. An analysis of the theories of scientists considering law and communication as social institutions is presented, which directly affects the formation of a communicative-legal culture of both the individual and society as a whole. The paper notes a common understanding of the social and communicative conditionality of law. This is confirmed by the fact that social norms arise in society in the process of people’s communicative interaction, and are treated by many scientists as truly legal, which regulate the external manifestations of the human will. Such norms derive from the needs of each person and society as a whole, and this indicates that they are prioritized by legislatively established norms that serve only for their implementation. At the same time, taking such a definition of law as a basis, in the context of this study, the importance of the fact that the effectiveness of the formation of legal norms in society through communicative interaction depends on the accuracy and correctness of the application of the principles of legal communication, indicating the level of communication and legal culture of each individual and society in whole. The article also describes the author’s sociological survey and its results, which note the presence of socio-communicative conditionality of law, an insufficient level of knowledge and skills of the basics of law and communication, which indicates that the communicative and legal competence of young people is not fully formed. The conclusion resumes are drawn on the importance of the communicative and legal culture of both the individual and society as a whole.

scholarly journals Prawo do opieki dyplomatycznej i konsularnej – przyczynek do rozważań w świetle standardu międzynarodowego

2019 ◽  
pp. 143-162
Author(s):  
Krzysztof Kozłowski
Keyword(s):  
International Law ◽  
Host Country ◽  
Standard Of Care ◽  
Point Of View ◽  
Legal Standard ◽  
The Subject ◽  
Definition Of ◽  
The Individual ◽  
The Right ◽  
Subjective Rights

This article aims at analyzing the right to diplomatic and consular protection in the context of the standard resulting from international law. It tries to give a definition of this institution, pointing to its public and subsidiary nature. It also points out that diplomatic and consular assistance is carried out in a situation of conflict between the interests of the individual and the country of origin, and that of the host country. The article also discusses the subject and subject matter of consular and diplomatic care.                 Moreover, the study comments on the specific features of this right from the point of view of the complexity and effectiveness of the protection of rights at the international level. In this context it was pointed out that the right to diplomatic and consular protection is not a classic right, but can be considered as an instrument for the operation of other rights or freedoms. The right to consular and diplomatic care is devoid of homogeneous regulation, but also depends on the legal standard of care offered by the home state and must be within the limits set by the host country. The scope of its application may be related to any legal event that may occur when the entity is in a situation of contact with the legal system of the receiving state.                 The discussions under consideration highlighted the subsidiarity of the right to diplomatic and consular assistance for the exercise by the individual of his or her rights and freedoms. However, There is no complete protection standard in this respect, which is conducive to the lack of exhaustive regulation at the convention level, which, in extreme cases, can jeopardize the exercise by the individual of his or her subjective rights, that is to ensure its adequate protection standard in the territory of the host country.

scholarly journals Maintenance and reliability of aircraft technology

2021 ◽  
Author(s):  
Dušan Rýzek ◽  
◽  
Martin Bugaj
Keyword(s):  
Human Error ◽  
Human Factor ◽  
Slovak Republic ◽  
Point Of View ◽  
Civil Aviation ◽  
Aircraft Maintenance ◽  
Commercial Aircraft ◽  
Commercial Aviation ◽  
The Individual ◽  
Laws And Regulations

The paper deals with the maintenance and influencing the human factor in aircraft maintenance. The work is divided into three basic parts. In the first part of the paper, the aim was to describe the maintenance from a historical point of view, to describe the individual stages of maintenance and to summarize how to maintain the years of development. We also have specified individual types of maintenance, maintenance intervals. The most extensive part in the theory are the laws and regulations that must comply with when performing maintenance in the Slovak Republic. This part is indeed included, but we consider it important to mention it in the work. The second part of the paper is the analysis of accidents of commercial aircraft in commercial aviation for the last 3 years. The analysis contains 43 accidents, from which we came to a conclusion. In the first part of the analysis, we selected those accidents that occurred due to maintenance, and then from these accidents, we further determined which accidents occurred due to human error in maintenance. The aim was to determine whether the number of accidents in commercial aviation in civil aviation due to maintenance should increase or decrease, and subsequently, whether the number of accidents in terms of human factor inmaintenance would increase or decrease. The last part so the conclusion is of course focused on the evaluation of the results of the analytical part and the declaration of whether we managed to meet the goal of the paper.

scholarly journals AWARENESS AS A MANDATORY FEATURE OF CONSENT TO HUMAN GENOME RESEARCHES (TREATMENT, DIAGNOSTICS) (IN TERMS OF THE PROPER PROTECTION OF HUMAN RIGHTS AND FREEDOMS)

2020 ◽  
Vol 16 (2) ◽  
pp. 81-98
Author(s):  
Юрий Поваров
Keyword(s):  
Informed Consent ◽  
Human Genome ◽  
Relevant Information ◽  
Legal Aspects ◽  
Private Life ◽  
Point Of View ◽  
Third Party ◽  
Dialectical Logic ◽  
Legal Norms ◽  
The Individual

One of the key factors in assessing the coordination of the third-party interference in a citizen’s private life (including when implementing activities related to the human genome) is his awareness of the actual and (or) legal aspects of such interference; however, many aspects of relevant information procedures remain blank or debatable. Aim: to identify the causes and significance (first of all, from the point of view of observing the principle of respect for the individual) of entrenchment in international legal acts and Russian legislation the requirement of informed consent of the subject; analysis of approaches to determining the content and volume of information provided, as well as to interpreting the provision on reporting data in an accessible form; studying the specifics of informing in extraordinary situations (refusal to receive information, etc.). Methods: general theoretical methods of formal and dialectical logic; private scientific methods such as comparative legal, legal dogmatic, the method of interpreting legal norms. Results: it is established that the main factors for introducing the sign of informed consent are the nature of the protected goods and the qualification of the citizen as a weak (vulnerable) side; the appropriateness of using the categories of “necessity” and “sufficiency” is justified in determining the completeness of the disclosed information; a close relationship between the signs of awareness and voluntariness of consent is disclosed, which, however, does not cancel their autonomy.

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