scholarly journals The scope of control of the supreme audit office in the Slovak Republic and in the other Visegrad Four countries

2019 ◽  
Vol 41 (2) ◽  
pp. 245-262 ◽  
Author(s):  
Lenka Hudáková Stašová
Keyword(s):  
Slovak Republic ◽  
The Other

scholarly journals Development and efficiency of agri-food foreign trade of the Slovak Republic in the international context

2011 ◽  
Vol 57 (No. 1) ◽  
pp. 41-46
Author(s):  
J. Gálik
Keyword(s):  
Foreign Trade ◽  
Trade Balance ◽  
Slovak Republic ◽  
Food Products ◽  
Agricultural Products ◽  
The Other ◽  
International Context ◽  
Food Trade ◽  
Trade Performance ◽  
Mutual Relations

The contribution is aimed at changes in the foreign trade of the Slovak Republic with agricultural and food products from 2004. The attention was paid to mutual relations of the imported and exported agricultural products. The contribution was supplemented by the comparison of the SR agri-food trade performance with the other EU member countries. To attain the objective, an unconventional methodical practice based on the calculation of trade balance per one inhabitant was used.

scholarly journals Creative accounting as a global tool for tax optimization

2021 ◽  
Vol 92 ◽  
pp. 02007
Author(s):  
Roman Blazek
Keyword(s):  
Slovak Republic ◽  
Value Added ◽  
Financial Statements ◽  
The Other ◽  
Analytical Models ◽  
Creative Activity ◽  
Economic Activities ◽  
Business Partners ◽  
Creative Accounting ◽  
State Administration

Research background: Creative accounting is a set of skills that allow people to produce an artistic, scientific or other creative activity that creates new, unusual and acceptable ideas, which are transformed into financial statements, which then form a positive view of the company’s economic activities. Purpose of the article: Creative accounting is a problem all over the world, as it adversely affects the financial statements in each country. The article describes models that help reveal the creativity of accountants and financiers. Procedures for identifying possible accounting delays are based on analytical models. In particular, it is complex statistical methods or data collection techniques that identify hidden, unusual patterns that indicate fraud. These analytical models are therefore used to detect various errors and fraud in accounting. Methods: Analytical models will be available to identify different methods of accounting abuse. Interest is placed on the analytical models of Beneish model and the Modified Jones model. The main objective of using these models is to reveal creative accounting in sector A - Agriculture, forestry and fishing. Fraud is investigated using sophisticated analytical methods that reveal improved data. Findings & Value added: Creative accounting in the conditions of the Slovak Republic but also globally is still not possible completely to reveal. The value added of this article can be mentioned as the benefit for potential business partners as well as investors interested in the analysed sector and the other hand for the other for the state administration.

scholarly journals Development of Incomes and Expenditures in Slovak Households

2017 ◽  
Vol 14 (2) ◽  
pp. 37-44
Author(s):  
Zuzana Lazíková
Keyword(s):  
Economic Crisis ◽  
Household Income ◽  
Slovak Republic ◽  
The Other ◽  
Living Standard ◽  
Common Currency ◽  
Savings Rate ◽  
The Common ◽  
Household Incomes ◽  
The Eu

Abstract The household income is one of the basic indicators of the human living standard in the countries or their regions. The indicator of income is very closely connected to the indicator of expenditures, which completes the view of the living standard of households. During the last two decades, there were some important events that have influenced the development of household incomes and expenditures in Slovakia, such as accession of the Slovak Republic into the EU, adoption of the common currency euro or economic crisis as well. In the last years, the net incomes as well as the net expenditures of the Slovak households have increased. According to the results, this trend will continue; however, the net expenditures will increase faster than the net incomes of households. Therefore, we can expect that the savings rate will decrease. On the other hand, the differences of net household income and expenditures among the regions of Slovakia were not eliminated. There is still a high difference of the net household income mainly between the Bratislava region and the Prešov region.

TENDENCIES IN THE INTERNATIONAL INVESTMENT POLICY IN SLOVAKIA IN THE CONDITIONS OF GLOBAL INSTABILITY

2017 ◽  
Author(s):  
Olena Motuzka ◽  
Keyword(s):  
Global Economy ◽  
Slovak Republic ◽  
Analytical Data ◽  
Direct Foreign Investment ◽  
International Investment ◽  
The Other ◽  
Green Economy ◽  
Global Instability ◽  
Investment Activity ◽  
The Government

The study is devoted to analysis of investment activities in Slovakia. Statistical and analytical data are given, showing the dynamics of direct foreign investment in Slovakia. It is stressed that Slovakia pursues a consistent policy aiming to improve the economic structure, create the favorable environment for the operation of foreign companies and reduce the unemployment. To stimulate the investment activity in the conditions of global instability, the Slovak government employs the instruments for providing non-performing money from EU funds, to be invested in infrastructure projects. The estimated spending on these purposes for the period from 2013 till 2020 amounts to 1.5 billion euro. Issues of implementing the policy on investment stimuli are a responsibility of the Slovak Agency on the Development of Investment and Trade. In 2020, the Slovak government enforced “Program for Stability of the Slovak Republic for 2020–2023”, the core medium-term document pertaining to the Slovak economy. The document had been elaborated by the Ministry for Finance of the Slovak Republic and approved at the session of the Slovak government on 18.05.2020. The Program specified budget, fiscal, monetary policies of the government in the conditions of economic crisis unfolding in the Slovak Republic amidst the global economy recession and the pandemic of COVID-19. Key directions for enhancing the investment attractiveness of the Slovak economy are determined. The necessity to change the strategy for investment attraction by strengthening its focus on infrastructure and services is argued. The attraction of investment to infrastructure, domestic services and green economy requires established markets for new sectors (e. g. markets of renewed energy sources, water supply and sanitary services, health service) and focus on the other type of financing (project-based financing in place of traditional foreign direct investment) and other types of investors (e. g. investors in additional-impact projects, institutional and social investors) operating in the other policy ecosystem (standards and rules for regulation of financial market).

Eff ectiveness of the Anti-Money Laundering and Counter-Terrorist Financing Legislation as a Determinant for Asset Confi scation and Freezing Sanctions

2018 ◽  
Vol 9 (2) ◽  
pp. 119-135
Author(s):  
Lucia Kurilovská ◽  
Marek Kordík
Keyword(s):  
Risk Assessment ◽  
Money Laundering ◽  
Slovak Republic ◽  
Legal Framework ◽  
The Other ◽  
Data Sources ◽  
The Third ◽  
Terrorism Financing ◽  
The Subject ◽  
First Time

The paper deals with a  national risk assessment. The subject of  the risk assessment is money laundering and terrorism financing. This is the first time it has been conducted in the Slovak republic. The contribution shows what are the decisive criteria in evaluating the national system of anti-money laundering and terrorism financing. The  first variable that needs to be taken in account is measures examining the legal framework. The second variable is the institutional framework. The competency of personnel represents the third variable. The infrastructure creates the fourth variable in order to prevent, avoid and respond to such a threat. The other variables are strongly related to the effectiveness of the sanctions. The infrastructure belongs to the other variables. The contribution deals also with data sources and lists those that should be used as a source for further evaluation. The outcome of the NRA will be a comprehensive report.

The occurrence and distribution of Trichodorus and Paratrichodorus spp. (Nematoda: Trichodoridae) in the Slovak Republic

Nematology ◽  
1999 ◽  
Vol 1 (6) ◽  
pp. 631-636 ◽  
Author(s):  
Marta Liskova ◽  
Dieter Sturhan
Keyword(s):  
Geographical Distribution ◽  
Dominant Species ◽  
Slovak Republic ◽  
Soil Samples ◽  
The Other ◽  
Undescribed Species ◽  
River Bank ◽  
The Family ◽  
Distribution And Ecology ◽  
First Time

AbstractThe occurrence of trichodorids in a selected range of biotopes (fields and gardens, grassland, vineyards, orchards, forests, river banks and bushland) and their geographical distribution were studied throughout Slovakia. From a total of 684 soil samples collected, trichodorids were recovered from 225 (= 33%). Although members of the family Trichodoridae were present in more than 50% of the samples from forests and river bank vegetation, the prevalence of these nematodes in other biotopes was less than 20%. Six Trichodorus species (T. primitivus, T. similis, T. sparsus, T. variopapillatus, T. viruliferus and an undescribed species) and two Paratrichodorus species (P. macrostylus and P. pachydermus) were identified. T. sparsus was the most frequently occurring species (58% of all trichodorid records); the prevalence of the other seven species each accounted for less than 10% of the records. Individual trichodorid species showed an association with characteristic types of vegetation; e.g., T. sparsus was the dominant species in forest biotopes, T. similis preferred grassland, and T. variopapillatus wet soil associated with river bank vegetation. With the exception of T. sparsus and P. macrostylus, which occurred in various types of soil (sandy to loamy-clay), the other trichodorid species were found exclusively in lighter soils (sandy to loamy-sandy). T. variopapillatus is reported from the Slovak Republic for the first time and the records of P. macrostylus occurring in various biotopes in Slovakia extends the information on geographical distribution and ecology of this rare species. Vorkommen und Verbreitung von Trichodorus und Paratrichodorus spp. (Nematoda: Trichodoridae) in der Slowakischen Republik - Das Vorkommen von Trichodoriden in verschiedenen Biotoptypen (Acker und Garten, Grasland, Weinberge, Obstanlagen, Walder und Flussufer) und ihre geographische Verbreitung in der Slowakei wurden untersucht. In 225 (= 33%) von 684 untersuchten Bodenproben waren Trichodoriden nachweisbar. Wahrend in mehr als 50% der Proben aus Waldern und von Flussufern Arten der Familie Trichodoridae vorkamen, lag der Anteil 'positiver' Proben bei anderen Biotopen unter 20%. Sechs Trichodorus Arten (T. primitivus, T. similis, T. sparsus, T. variopapillatus, T. viruliferus und eine unbeschriebene Art) und zwei Paratrichodorus Arten (P. macrostylus, P. pachydermus) wurden nachgewiesen. T. sparsus wurde am haufigsten gefunden (58% aller TrichodoridenNachweise); der Anteil der ubrigen sieben Arten lag jeweils unter 10%. Einzelne Arten zeigten eine Bevorzugung bestimmter Vegetationstypen. So war T. sparsus die dominante Art in Waldbiotopen, T. similis bevorzugte Grasland und T. variopapillatus nasse Boden unter Flussufervegetation. Mit Ausnahme von T. sparsus und P. macrostylus, die in verschiedenen Bodenarten (sandig bis lehmigtonig) auftraten, wurden die ubrigen Arten ausschliesslich in leichten, sandigen bis sandig-lehmigen Boden gefunden. T. variopapillatus wird erstmals fur die Slowakische Republik gemeldet. Die Feststellung von P. macrostylus in verschiedenen Biotopen in der Slowakei erweitert unsere Kenntnisse uber die geographische Verbreitung und Okologie dieser seltenen Art.

scholarly journals Comparison of Selected Subjects of the Non-profit Sector in the Conditions of the Slovak Republic

2021 ◽  
Vol 91 ◽  
pp. 01023
Author(s):  
Zuzana Rosnerova ◽  
Dagmar Hraskova
Keyword(s):  
Financial Performance ◽  
National Economy ◽  
Slovak Republic ◽  
Living Standards ◽  
The Other ◽  
General Interest ◽  
Financial Instrument ◽  
Non Profit ◽  
Services Of General Interest ◽  
Non Profit Organizations

Non-profit organizations are a specific type of entities in the national economy that significantly helps to improve the living standards of the country’s population. The article focuses on the financial performance of entities in the non-profit sector of the Slovak Republic depending on the financial instrument of tax allocation, taking into account the time factor during which the entities operate in the non-profit sector. The aim of the article is to analyse the financial performance of non-profit organizations providing services of general interest and foundations with the subsequent specification of the results of the issue. We work with the hypothesis that in terms of financial performance, foundations will perform better compared to non-profit organizations. Segmentation, comparison and descriptive methods were used in the solved issue. Only in one of the analysed groups did we come to the result that the non-profit organization was able to obtain more funds than the foundation through the tax allocation tool in 2019. In the case of the other groups analysed, foundations were more financially efficient, whose performance significantly exceeded that of non-profit organizations. In terms of market life, based on the analysis, the most efficient organizations were organizations with a market life of 1-5 years and with a longer market life, their financial performance decreased. In the case of foundations, we found that the highest performance is achieved by foundations with a market existence of 15 - 20 years. We can therefore state that the established hypothesis was only partially confirmed, although in most cases foundations were more financially efficient.

scholarly journals Genetic and phenotypic trends for weights of major beef and dual-purpose cattle breeds in Slovak Republic

2020 ◽  
Vol 23 (3) ◽  
pp. 174-191
Author(s):  
Ján Tomka ◽  
Ján Huba ◽  
Milan Kumičík
Keyword(s):  
Beef Cattle ◽  
Slovak Republic ◽  
Genetic Evaluation ◽  
The Other ◽  
Genetic Progress ◽  
Dual Purpose ◽  
Cattle Breeds ◽  
Other Hand ◽  
Dual Purpose Cattle ◽  
Further Development

Genetic evaluation of beef cattle in Slovakia started in first years of this century. After the first decade of running the routine evaluations it is important to review the progress made and to discuss the further development. The aim of this paper was to compile and deliver genetic and phenotypic trends in order to review importance of evaluated traits with respect to four major beef (Charolais, Limousine) and dual-purpose breeds (Slovak Pinzgau cattle, Slovak Spotted cattle). The study showed different progress made across the breeds. Higher genetic progress was observed in Charolais purebreds compared to Limousine counterparts. Moreover, almost similar progress to that in Charolais was observed in dual-purpose Slovak Pinzgau cattle. On the other hand no progress was observed in Slovak Spotted purebreds. Results also showed higher progress in bulls compared to cows. Phenotypic trends showed reserves for improvement in Charolais and closing to breed standards in Limousine. In dualpurpose breeds improvement was shown only in Slovak Pinzgau, while no improvement or decrease in actual weights was shown in Slovak Spotted purebreds.

Atmosphere Aggressivity State Mapping in Slovak Republic for Corrosion of Construction Materials

2014 ◽  
Vol 811 ◽  
pp. 49-56
Author(s):  
Ján Kozák ◽  
Martina Ivašková ◽  
Peter Koteš
Keyword(s):  
Response Function ◽  
Dose Response ◽  
Slovak Republic ◽  
Research Work ◽  
Construction Materials ◽  
The Other ◽  
Maintenance Costs ◽  
Considerable Impact ◽  
Dose Response Function

The paper is focused on the effect of multi-pollution of atmosphere on the construction degradation in the Slovak Republic. Corrosion increases the risk of failure, which has considerable impact on maintenance costs. The objective of the article is a creation of the proposal that should be used for processing of the corrosion maps for the various construction materials. It uses dose-response function that was developed based on long-term research. The corrosion map does not help to protect materials; however it can be useful for prediction of risks by design and analysis. The research done by the other researchers is taken into account also in our work. The results would be used as a basis for the beginning of a long-term research work.

A COMPARATIVE STUDY OF ZYGOTIC TWINNING AND TRIPLET RATES IN EIGHT COUNTRIES, 1972–1999

2003 ◽  
Vol 35 (2) ◽  
pp. 287-302 ◽  
Author(s):  
Y. IMAIZUMI
Keyword(s):  
Czech Republic ◽  
The Netherlands ◽  
Slovak Republic ◽  
Vital Statistics ◽  
The Other ◽  
Federal Republic Of Germany ◽  
The Czech Republic ◽  
England And Wales ◽  
Fertility Drugs

Annual changes in twinning and triplet rates by zygosity were investigated in eight countries during the period 1972–1999 using vital statistics. The monozygotic (MZ) twinning rates in Denmark, Switzerland and the Slovak Republic remained more or less constant throughout this period, whereas those in England and Wales, the Federal Republic of Germany (Germany), the Netherlands, the Czech Republic and Japan increased significantly year by year. With the exception of the Slovak Republic, the dizygotic (DZ) twinning rate increased significantly year by year in each country. It was 2·9 times higher in Denmark and 1·5 times higher in Germany in 1999 than in 1972, and within the same range in the other countries. With two exceptions, the MZ triplet rates remained more or less constant in each country. On the other hand, the DZ and trizygotic (TZ) triplet rates increased significantly year by year in each country. The TZ rate increased 30-fold in Germany, 16·6-fold in Japan, 11·7-fold in Switzerland, 9·7-fold in the Czech Republic, 8·7-fold in the Netherlands, 6·4-fold in Denmark, 5·6-fold in England and Wales and 3·5-fold in the Slovak Republic. The higher DZ twinning rate and higher DZ and TZ triplet rates since 1983 have been attributed to the higher proportion of mothers being treated with ovulation-inducing hormones and in vitro fertilization (IVF) in Denmark, England and Wales, Germany, the Netherlands, Switzerland and Japan. After the introduction of fertility drugs and IVF, variations in the DZ twinning and triplet rates and the TZ triplet rates were not only due to biological factors, but also depended on the popularity of fertility drugs and IVF in each country. In the Slovak Republic, where human fertility might not be affected by some adverse environmental factors, the DZ:MZ ratio remained constant during the period 1972–1999.

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