首页 > 最新文献

Danube最新文献

英文 中文
System Management and Improvement of Payment Planning Processes in Production Engineering 生产工程中付款计划流程的系统管理和改进
Q2 Social Sciences Pub Date : 2023-09-01 DOI: 10.2478/danb-2023-0013
Radka Vaníčková
Abstract The aim of this paper was to propose an innovative solution for the management and payment planning processes in manufacturing enterprises with the support of an in-house SAP system in accounting and administration of services in order to streamline enterprise processes. The methods used were analysis of internal environment, observation method, analysis of written documents, analysis of microenvironment of manufacturing enterprises, SWOT analysis, internal data from the SAP system, process structural analysis and process map. The results obtained, in conjunction with application of scientific research methods, contributed to development of an application that reduces risk of negative reputation of manufacturing enterprises and promotes business partnerships in supplier-customer relationships where late payment of obligations occurred due to an out-dated management and payment planning processes. The new application is a potential solution reducing risks of payment of obligations in processes of managing and planning payments for SMEs.
摘要本文的目的是提出一个创新的解决方案,为管理和支付计划流程的制造企业与内部会计和服务管理SAP系统的支持,以简化企业流程。采用的方法有内部环境分析法、观察法、书面文件分析法、制造企业微环境分析法、SWOT分析法、SAP系统内部数据、流程结构分析法和流程图分析法。所获得的结果与科学研究方法的应用相结合,有助于开发一种应用程序,该应用程序可以减少制造企业的负面声誉风险,并促进供应商与客户关系中的商业伙伴关系,因为过时的管理和付款计划流程导致延迟付款。新的应用程序是一种潜在的解决方案,可以减少中小企业在管理和规划付款过程中支付义务的风险。
{"title":"System Management and Improvement of Payment Planning Processes in Production Engineering","authors":"Radka Vaníčková","doi":"10.2478/danb-2023-0013","DOIUrl":"https://doi.org/10.2478/danb-2023-0013","url":null,"abstract":"Abstract The aim of this paper was to propose an innovative solution for the management and payment planning processes in manufacturing enterprises with the support of an in-house SAP system in accounting and administration of services in order to streamline enterprise processes. The methods used were analysis of internal environment, observation method, analysis of written documents, analysis of microenvironment of manufacturing enterprises, SWOT analysis, internal data from the SAP system, process structural analysis and process map. The results obtained, in conjunction with application of scientific research methods, contributed to development of an application that reduces risk of negative reputation of manufacturing enterprises and promotes business partnerships in supplier-customer relationships where late payment of obligations occurred due to an out-dated management and payment planning processes. The new application is a potential solution reducing risks of payment of obligations in processes of managing and planning payments for SMEs.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135640726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Legal Gap in Refugee Protection in Non-Signatory Countries: An Evidence from Indonesia 非签署国难民保护的法律缺口:来自印度尼西亚的证据
Q2 Social Sciences Pub Date : 2023-09-01 DOI: 10.2478/danb-2023-0012
Cifebrima Suyastri, Mohammad Thoriq Bahri, Marhadi Marhadi
Abstract As of December 2021, about 13.399 asylum seekers had entered Indonesian territory. As a non-signatory party to the 1951 Refugee Convention and the 1967 Protocol, refugee protection is becoming ambiguous and uncertain; specifically, about the treatment of asylum seekers and refugees who are in transit in Indonesia. This study used a sociolegal technique to answer that question, using data from the UNHCR High Frequency Survey: Communication with Communities 2022, which included 400 respondents from the Jakarta Metropolitan Area, collected between 15 December 2022 and 09 January 2023. The finding stated that detention is still utilized to treat asylum seekers, sexual and verbal abuse is still happening in detention centres, also illegal deportation is still common. The legal analysis found that it happens because the asylum seeker does not belong to the subject of protection and categorized as illegal migrant by the current legal framework.
截至2021年12月,约有13.399名寻求庇护者进入印尼境内。作为《1951年难民公约》和《1967年议定书》的非签署国,难民保护正变得模棱两可和不确定;特别是关于在印度尼西亚过境的寻求庇护者和难民的待遇。本研究使用了社会法律技术来回答这个问题,使用了难民署高频率调查的数据:2022年与社区沟通,其中包括来自雅加达大都市区的400名受访者,收集于2022年12月15日至2023年1月9日。调查结果指出,拘留仍然被用来对待寻求庇护者,拘留中心仍然发生性虐待和口头虐待,非法驱逐出境仍然很常见。法律分析发现,这是因为寻求庇护者不属于保护对象,在现行法律框架下被归类为非法移民。
{"title":"Legal Gap in Refugee Protection in Non-Signatory Countries: An Evidence from Indonesia","authors":"Cifebrima Suyastri, Mohammad Thoriq Bahri, Marhadi Marhadi","doi":"10.2478/danb-2023-0012","DOIUrl":"https://doi.org/10.2478/danb-2023-0012","url":null,"abstract":"Abstract As of December 2021, about 13.399 asylum seekers had entered Indonesian territory. As a non-signatory party to the 1951 Refugee Convention and the 1967 Protocol, refugee protection is becoming ambiguous and uncertain; specifically, about the treatment of asylum seekers and refugees who are in transit in Indonesia. This study used a sociolegal technique to answer that question, using data from the UNHCR High Frequency Survey: Communication with Communities 2022, which included 400 respondents from the Jakarta Metropolitan Area, collected between 15 December 2022 and 09 January 2023. The finding stated that detention is still utilized to treat asylum seekers, sexual and verbal abuse is still happening in detention centres, also illegal deportation is still common. The legal analysis found that it happens because the asylum seeker does not belong to the subject of protection and categorized as illegal migrant by the current legal framework.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135640722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Public Administration Effectiveness of the Agro-Trade between Ukraine and the Slovak Republic 乌克兰与斯洛伐克农产品贸易的公共行政效能
Q2 Social Sciences Pub Date : 2023-09-01 DOI: 10.2478/danb-2023-0011
Oksana Kiforenko
Abstract Agricultural development fuels economic growth and is crucial to poverty alleviation and food security. Agricultural trade plays an important role in the sustainability of global and regional food systems. Trade between countries allows food to shift from surplus to deficit areas. The efficiency of the public administration for the agricultural products trade is vitally important for the sustainability and prosperity of any country. The aim of the article is to assess the effectiveness of the public administration of the agro-trade sphere through the analysis of the dynamics, general trend line building and forecasting of the agricultural products trade between Ukraine and the Slovak Republic. According to the trend line direction, the agricultural products trade amount between Ukraine and the Slovak Republic is to increase during two projected years. The projections for two years following the analysed time frame for all the components of the agro-trade between Ukraine and the Slovak Republic have an upward trend, except the agro imports one. The research presented in the article can be used by public administration bodies, politicians and decision-makers of Ukraine and the Slovak Republic, big and small companies involved in the agro-trade, the EU international trade bodies and beginners as well as experienced specialists in data analysis.
农业发展推动经济增长,对减贫和粮食安全至关重要。农业贸易在全球和区域粮食系统的可持续性方面发挥着重要作用。国与国之间的贸易使得粮食从过剩地区转移到短缺地区。农产品贸易公共管理的效率对任何国家的可持续发展和繁荣都至关重要。本文的目的是通过分析乌克兰和斯洛伐克共和国之间农产品贸易的动态、总体趋势线的建立和预测来评估农业贸易领域公共行政的有效性。根据趋势线方向,乌克兰和斯洛伐克共和国之间的农产品贸易量在预测的两年内将增加。在经过分析的时间框架之后,对乌克兰和斯洛伐克共和国之间农产品贸易的所有组成部分的两年预测有上升趋势,但农产品进口除外。文章中提出的研究可以被公共行政机构、乌克兰和斯洛伐克共和国的政治家和决策者、参与农业贸易的大小公司、欧盟国际贸易机构、初学者以及经验丰富的数据分析专家使用。
{"title":"Public Administration Effectiveness of the Agro-Trade between Ukraine and the Slovak Republic","authors":"Oksana Kiforenko","doi":"10.2478/danb-2023-0011","DOIUrl":"https://doi.org/10.2478/danb-2023-0011","url":null,"abstract":"Abstract Agricultural development fuels economic growth and is crucial to poverty alleviation and food security. Agricultural trade plays an important role in the sustainability of global and regional food systems. Trade between countries allows food to shift from surplus to deficit areas. The efficiency of the public administration for the agricultural products trade is vitally important for the sustainability and prosperity of any country. The aim of the article is to assess the effectiveness of the public administration of the agro-trade sphere through the analysis of the dynamics, general trend line building and forecasting of the agricultural products trade between Ukraine and the Slovak Republic. According to the trend line direction, the agricultural products trade amount between Ukraine and the Slovak Republic is to increase during two projected years. The projections for two years following the analysed time frame for all the components of the agro-trade between Ukraine and the Slovak Republic have an upward trend, except the agro imports one. The research presented in the article can be used by public administration bodies, politicians and decision-makers of Ukraine and the Slovak Republic, big and small companies involved in the agro-trade, the EU international trade bodies and beginners as well as experienced specialists in data analysis.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135640730","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Legal Aspects of Virtual Assets Regulation in Ukraine 乌克兰虚拟资产监管的法律问题
Q2 Social Sciences Pub Date : 2023-09-01 DOI: 10.2478/danb-2023-0014
Valerii Karpuntsov, Roman Veresha
Abstract Virtual assets are a concept that has made its way into the modern financial and legal lexicon in recent years. Markets are formed around them, transactions are conducted with them, they are the object of increased interest in the field of investment activities. The need for legal regulation of new types of social relations transiting to the virtual plane stimulates lawmakers to take active measures concerning the formation of a legislative basis in this area. This study intends to consider the challenges facing the Ukrainian legislator in the light of the adoption of this law based on existing foreign practices. The study suggests that such obstacles now include not only terminological differences, but also issues of legal qualification of illegal actions with cryptoassets, issues of theoretical and legal understanding of the new legal relations.
虚拟资产是近年来进入现代金融和法律词汇的一个概念。市场是围绕他们形成的,交易是与他们进行的,他们是投资活动领域中越来越感兴趣的对象。对向虚拟层面过渡的新型社会关系进行法律规制的需要,促使立法者在这方面采取积极措施,形成立法基础。这项研究打算考虑到乌克兰立法者根据现有外国做法通过这项法律所面临的挑战。该研究表明,这些障碍现在不仅包括术语上的差异,还包括加密资产非法行为的法律资格问题,以及对新法律关系的理论和法律理解问题。
{"title":"Legal Aspects of Virtual Assets Regulation in Ukraine","authors":"Valerii Karpuntsov, Roman Veresha","doi":"10.2478/danb-2023-0014","DOIUrl":"https://doi.org/10.2478/danb-2023-0014","url":null,"abstract":"Abstract Virtual assets are a concept that has made its way into the modern financial and legal lexicon in recent years. Markets are formed around them, transactions are conducted with them, they are the object of increased interest in the field of investment activities. The need for legal regulation of new types of social relations transiting to the virtual plane stimulates lawmakers to take active measures concerning the formation of a legislative basis in this area. This study intends to consider the challenges facing the Ukrainian legislator in the light of the adoption of this law based on existing foreign practices. The study suggests that such obstacles now include not only terminological differences, but also issues of legal qualification of illegal actions with cryptoassets, issues of theoretical and legal understanding of the new legal relations.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135640725","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does the Education of Mothers Affect Their Experience pf Motherhood and Parenthood? Selected Aspects in the Czech Republic 母亲所受的教育是否会影响她们成为母亲和为人父母的经历?捷克共和国的选定方面
Q2 Social Sciences Pub Date : 2023-09-01 DOI: 10.2478/danb-2023-0015
Danuta Duda, Kamila Turečková, Ivona Buryová
Abstract The aim of this paper is to assess how mothers’ education affects their experience of motherhood and parenthood. The selected topic is based on the theoretical views of selected authors who deal with the issue of motivation and experience of maternity and parental leave. The core of the paper is an evaluation of primary research aimed at the motivation and perception of maternity and parental leave in relation to the degree of education achieved by women mothers. The sub-objectives of the research were to analyse and evaluate the motivational factors for mothers’ return to the labour market and the related concerns about the loss of professional skills and competences. The contribution of the article is the comparison of theoretical background with the results of primary research, which are significantly complementary and thus expand the knowledge from the Czech environment.
摘要本文的目的是评估母亲的教育如何影响她们的母性和父母的经验。选定的主题是基于选定的作者的理论观点,他们处理产假和育儿假的动机和经验问题。本文的核心是对初步研究的评价,旨在探讨产假和育儿假的动机和观念与女性母亲的受教育程度之间的关系。这项研究的次级目标是分析和评价母亲重返劳动力市场的动机因素以及对丧失专业技能和能力的相关关切。本文的贡献在于将理论背景与初步研究结果进行了比较,两者具有明显的互补性,从而扩展了对捷克环境的了解。
{"title":"Does the Education of Mothers Affect Their Experience pf Motherhood and Parenthood? Selected Aspects in the Czech Republic","authors":"Danuta Duda, Kamila Turečková, Ivona Buryová","doi":"10.2478/danb-2023-0015","DOIUrl":"https://doi.org/10.2478/danb-2023-0015","url":null,"abstract":"Abstract The aim of this paper is to assess how mothers’ education affects their experience of motherhood and parenthood. The selected topic is based on the theoretical views of selected authors who deal with the issue of motivation and experience of maternity and parental leave. The core of the paper is an evaluation of primary research aimed at the motivation and perception of maternity and parental leave in relation to the degree of education achieved by women mothers. The sub-objectives of the research were to analyse and evaluate the motivational factors for mothers’ return to the labour market and the related concerns about the loss of professional skills and competences. The contribution of the article is the comparison of theoretical background with the results of primary research, which are significantly complementary and thus expand the knowledge from the Czech environment.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135640728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Sharenting on Social Networks as an Ecological Form of Presentation of the Visual Content Exposed to the Influence of Groundswell 社交网络上的分享作为一种生态的呈现形式,暴露在浪潮影响下的视觉内容
Q2 Social Sciences Pub Date : 2023-06-01 DOI: 10.2478/danb-2023-0006
V. Hladíková, Adam Madleňák
Abstract The digital environment as a special kind of media space brought almost unlimited possibilities of sustainable dissemination of visual and auditory material and text and their combinations – digital form. However, the digital environment gave rise to several phenomena that can pose a potential danger to Internet users, in particular with regard to the growing number of activities under the concept of so-called groundswell. The paper deals with the issue of selected forms of social behaviour of social media users and their preferences with regard to the type of minors-related content they share. The authors emphasize the risks and negative consequences such content (and communication about it) may entail for participants. The aim of the research is to examine the phenomenon of sharenting, to point out the related risk and to identify possible impacts on the quality of life and safety of children and young people on the Internet based on a critical analysis of the theoretical framework and comparison of research results with those from abroad. The results are presented verbally and visually, as they are set in context and compared with the results of previous research of a similar nature. In the conclusion, the authors emphasize the importance of interdisciplinary research into the topic and emphasize the importance of media education and media literacy of children and parents alike, as media education and media literacy are considered to be the primary predictors of safe use of the Internet and social media.
摘要数字环境作为一种特殊的媒体空间,为视觉和听觉材料与文本及其组合——数字形式——的可持续传播带来了几乎无限的可能性。然而,数字环境引发了一些现象,这些现象可能对互联网用户构成潜在的危险,特别是在所谓涌浪概念下越来越多的活动方面。本文讨论了社交媒体用户选择的社交行为形式以及他们对分享的未成年人相关内容类型的偏好问题。作者强调了此类内容(以及相关交流)可能给参与者带来的风险和负面后果。本研究的目的是在对理论框架进行批判性分析并与国外研究结果进行比较的基础上,研究共享现象,指出相关风险,并确定可能对互联网上儿童和青少年的生活质量和安全产生的影响。这些结果是口头和视觉呈现的,因为它们是在上下文中设置的,并与以前类似性质的研究结果进行比较。在结论中,作者强调了对该主题进行跨学科研究的重要性,并强调了媒体教育和儿童及家长媒体素养的重要性,因为媒体教育和媒体素养被认为是安全使用互联网和社交媒体的主要预测因素。
{"title":"Sharenting on Social Networks as an Ecological Form of Presentation of the Visual Content Exposed to the Influence of Groundswell","authors":"V. Hladíková, Adam Madleňák","doi":"10.2478/danb-2023-0006","DOIUrl":"https://doi.org/10.2478/danb-2023-0006","url":null,"abstract":"Abstract The digital environment as a special kind of media space brought almost unlimited possibilities of sustainable dissemination of visual and auditory material and text and their combinations – digital form. However, the digital environment gave rise to several phenomena that can pose a potential danger to Internet users, in particular with regard to the growing number of activities under the concept of so-called groundswell. The paper deals with the issue of selected forms of social behaviour of social media users and their preferences with regard to the type of minors-related content they share. The authors emphasize the risks and negative consequences such content (and communication about it) may entail for participants. The aim of the research is to examine the phenomenon of sharenting, to point out the related risk and to identify possible impacts on the quality of life and safety of children and young people on the Internet based on a critical analysis of the theoretical framework and comparison of research results with those from abroad. The results are presented verbally and visually, as they are set in context and compared with the results of previous research of a similar nature. In the conclusion, the authors emphasize the importance of interdisciplinary research into the topic and emphasize the importance of media education and media literacy of children and parents alike, as media education and media literacy are considered to be the primary predictors of safe use of the Internet and social media.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42232635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Assessing EU Readiness to Manage Ukrainian Refugees: From Openness to Legal Limitation 评估欧盟管理乌克兰难民的准备情况:从开放到法律限制
Q2 Social Sciences Pub Date : 2023-06-01 DOI: 10.2478/danb-2023-0009
M. Bahri
Abstract As per October 19, 2022, seven million people had fled to the closest border, because of Russia invasion. Twitter provides information on potential migration issues. This research was conducted by using qualitative Social Network Analysis (SNA) and doctrinal law analysis to measure the openness of the European Union (EU) public and identify the legal limitation which may happen in the process. The SNA is performed by utilizing 7,171 tweets with the hashtags #immigration and #ukrainerefugees obtained between February 27 and March 3, 2022. Based on data analysis, it discovered that most Twitter users in the EU had a high level of receptivity toward Ukrainian refugees, as evidenced by the 3776 positive sentiments. However, found that the duration of protection and refugee determination process are two examples of legal limitations, which threaten the refugees. Then, a further legal framework is required to guarantee the protection of Ukrainian refugees.
摘要截至2022年10月19日,由于俄罗斯入侵,700万人逃到了最近的边境。Twitter提供有关潜在移民问题的信息。本研究采用定性社会网络分析(SNA)和理论法律分析来衡量欧盟(EU)公众的开放程度,并确定在此过程中可能发生的法律限制。国民账户体系是利用2022年2月27日至3月3日期间获得的7171条带有#移民和#乌克兰难民标签的推文进行的。根据数据分析,它发现欧盟的大多数推特用户对乌克兰难民有很高的接受度,3776个积极的情绪就是明证。然而,研究发现,保护期限和难民确定程序是法律限制的两个例子,对难民构成了威胁。然后,需要进一步的法律框架来保证对乌克兰难民的保护。
{"title":"Assessing EU Readiness to Manage Ukrainian Refugees: From Openness to Legal Limitation","authors":"M. Bahri","doi":"10.2478/danb-2023-0009","DOIUrl":"https://doi.org/10.2478/danb-2023-0009","url":null,"abstract":"Abstract As per October 19, 2022, seven million people had fled to the closest border, because of Russia invasion. Twitter provides information on potential migration issues. This research was conducted by using qualitative Social Network Analysis (SNA) and doctrinal law analysis to measure the openness of the European Union (EU) public and identify the legal limitation which may happen in the process. The SNA is performed by utilizing 7,171 tweets with the hashtags #immigration and #ukrainerefugees obtained between February 27 and March 3, 2022. Based on data analysis, it discovered that most Twitter users in the EU had a high level of receptivity toward Ukrainian refugees, as evidenced by the 3776 positive sentiments. However, found that the duration of protection and refugee determination process are two examples of legal limitations, which threaten the refugees. Then, a further legal framework is required to guarantee the protection of Ukrainian refugees.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49412773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Measure of Concentration of Audit Markets in Public Interest Entities in the Czech Republic and Slovakia 捷克共和国和斯洛伐克公共利益实体审计市场集中度的衡量标准
Q2 Social Sciences Pub Date : 2023-06-01 DOI: 10.2478/danb-2023-0010
Pavlína Dostálová, Lucie Formanová, Michal Mádr, B. Andrlík
Abstract The aim of the paper is to determine whether the audit market for public interest entities in the Czech and Slovak Republic has been still concentrated and subsequently to determine the measure of concentration. The article consists of data including information from audit entities that perform statutory audit of public interest entities in the Czech Republic and Slovakia on timeline 2017–2020. On the level of competition is identified by the Herfindahl-Hirschman Index and the CR4 Index, using the revenues of statutory audit as a basis for calculating market shares. The results show that the Czech and Slovak audit markets for public interest entities have been highly concentrated, with a higher measure of concentration in the Czech Republic (HHI 0.25) than in Slovakia (HHI 0.23). The Big Four has had a market share of between 90% (Slovakia) and 95% (Czech Republic) in both countries, with the four firms have been providing up to 70% of all statutory audits within public interest entities. At the same time, KPMG and PWC have had the strongest market position. The paper provides new evidence on audit market concentration of public interest entities in the Czech Republic and Slovakia in the context of development in recent years, and thus can be the basis for a subsequent discussion of the consequences associated with high market concentration.
摘要本文的目的是确定捷克和斯洛伐克共和国公共利益实体的审计市场是否仍然集中,并随后确定集中程度。本文包含的数据包括2017年至2020年对捷克共和国和斯洛伐克的公共利益实体进行法定审计的审计实体的信息。竞争水平由赫芬达尔-赫希曼指数和CR4指数确定,使用法定审计收入作为计算市场份额的基础。结果表明,捷克和斯洛伐克的公共利益实体审计市场高度集中,捷克共和国的集中度(HHI 0.25)高于斯洛伐克(HHI 0.23)。四大审计市场在这两个国家的市场份额都在90%(斯洛伐克)至95%(捷克)之间,这四家公司在公共利益实体内提供了高达70%的法定审计。与此同时,毕马威和普华永道的市场地位最强。该文件为捷克共和国和斯洛伐克近年来的发展背景下公共利益实体的审计市场集中度提供了新的证据,因此可以作为随后讨论高市场集中度相关后果的基础。
{"title":"The Measure of Concentration of Audit Markets in Public Interest Entities in the Czech Republic and Slovakia","authors":"Pavlína Dostálová, Lucie Formanová, Michal Mádr, B. Andrlík","doi":"10.2478/danb-2023-0010","DOIUrl":"https://doi.org/10.2478/danb-2023-0010","url":null,"abstract":"Abstract The aim of the paper is to determine whether the audit market for public interest entities in the Czech and Slovak Republic has been still concentrated and subsequently to determine the measure of concentration. The article consists of data including information from audit entities that perform statutory audit of public interest entities in the Czech Republic and Slovakia on timeline 2017–2020. On the level of competition is identified by the Herfindahl-Hirschman Index and the CR4 Index, using the revenues of statutory audit as a basis for calculating market shares. The results show that the Czech and Slovak audit markets for public interest entities have been highly concentrated, with a higher measure of concentration in the Czech Republic (HHI 0.25) than in Slovakia (HHI 0.23). The Big Four has had a market share of between 90% (Slovakia) and 95% (Czech Republic) in both countries, with the four firms have been providing up to 70% of all statutory audits within public interest entities. At the same time, KPMG and PWC have had the strongest market position. The paper provides new evidence on audit market concentration of public interest entities in the Czech Republic and Slovakia in the context of development in recent years, and thus can be the basis for a subsequent discussion of the consequences associated with high market concentration.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42525938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Constitutional Court of the Slovak Republic During the Emergencies 紧急状态下的斯洛伐克共和国宪法法院
Q2 Social Sciences Pub Date : 2023-06-01 DOI: 10.2478/danb-2023-0007
Kamil Baraník
Abstract Most constitutional systems count with the eventualities of unexpected circumstances threatening the constitutional order. These constitutions allow a constitutional regime’s partial or complete transformation into a constitutional emergency. Before 2020, Slovakia had almost no experience with such situations. The paper aspires to unveil a line of Slovak emergency constitutional considerations through the lenses of the Constitutional Court of the Slovak Republic. For that reason, the article critically analyses the methodological approach of the Slovak Constitutional Court towards the declaration of emergencies. The COVID pandemic brought the first opportunity to the Constitutional Court to review the unilateral power of the government to declare one of the constitutional emergencies, namely the state of crisis. The Constitutional Court did not opt for an active intervention with the governmental powers. Interestingly, it intervened assertively with the power to fight the pandemic when the state of crisis was over. The paper argues that the results of this recent constitutional experience remain methodologically unpersuasive and do not represent a helpful guide for the future.
大多数宪法制度都考虑到威胁宪法秩序的意外情况的必然性。这些宪法允许宪政制度部分或完全转变为宪法紧急状态。在2020年之前,斯洛伐克几乎没有这种情况的经验。本文力图通过斯洛伐克共和国宪法法院的镜头,揭示斯洛伐克紧急宪法考虑的一系列问题。因此,本文批判性地分析了斯洛伐克宪法法院对宣布紧急状态的方法。新冠肺炎疫情首次为宪法法院提供了审查政府单方面宣布宪法紧急状态(危机状态)的权力的机会。宪法裁判所没有选择积极干预政府权力。有趣的是,当危机结束时,它果断地进行了干预,拥有抗击疫情的权力。这篇论文认为,最近的宪法经验的结果在方法论上仍然缺乏说服力,也不能代表对未来的有益指导。
{"title":"The Constitutional Court of the Slovak Republic During the Emergencies","authors":"Kamil Baraník","doi":"10.2478/danb-2023-0007","DOIUrl":"https://doi.org/10.2478/danb-2023-0007","url":null,"abstract":"Abstract Most constitutional systems count with the eventualities of unexpected circumstances threatening the constitutional order. These constitutions allow a constitutional regime’s partial or complete transformation into a constitutional emergency. Before 2020, Slovakia had almost no experience with such situations. The paper aspires to unveil a line of Slovak emergency constitutional considerations through the lenses of the Constitutional Court of the Slovak Republic. For that reason, the article critically analyses the methodological approach of the Slovak Constitutional Court towards the declaration of emergencies. The COVID pandemic brought the first opportunity to the Constitutional Court to review the unilateral power of the government to declare one of the constitutional emergencies, namely the state of crisis. The Constitutional Court did not opt for an active intervention with the governmental powers. Interestingly, it intervened assertively with the power to fight the pandemic when the state of crisis was over. The paper argues that the results of this recent constitutional experience remain methodologically unpersuasive and do not represent a helpful guide for the future.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46286933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Private Detective Activity in Slovenia – Organisation Matters 斯洛文尼亚的私家侦探活动-组织事宜
Q2 Social Sciences Pub Date : 2023-06-01 DOI: 10.2478/danb-2023-0008
Miha Dvojmoč, A. Sotlar, V. Erčulj
Abstract A private detective in Slovenia may perform detective activities as an independent profession or on the basis of an employment relationship for a natural or legal person with a registered private detective activity (ZDD-1, 2011). Private detectives completed a questionnaire when they attended the annual training in June 2018 – almost half of Slovenian private detectives participated in the survey. The study results show that almost half of self-employed private detectives investigate more drug abuse at work and abuse of competition clauses, while private detective agencies conduct more civil, legal, and administrative proceedings than other organisational forms. Some private detectives do not perform private detective tasks as their main activity, but as a secondary activity, and those individuals for whom private detective work is their primary/main profession mostly deliver packages, write reports and collect debtors’ data on behalf of their clients.
斯洛文尼亚的私人侦探可以作为独立的职业或基于与注册私人侦探活动的自然人或法人的雇佣关系进行侦探活动(ZDD-1, 2011)。私家侦探在2018年6月参加年度培训时完成了一份调查问卷,几乎一半的斯洛文尼亚私家侦探参加了调查。研究结果显示,近一半的自雇私家侦探调查了更多的工作中滥用药物和滥用竞争条款,而私人侦探机构比其他组织形式进行了更多的民事、法律和行政诉讼。有些私家侦探并不以执行私家侦探任务为主要活动,而是作为次要活动,而以私家侦探工作为主要/主要职业的个人,则主要代表客户递送包裹、撰写报告及收集债务人资料。
{"title":"Private Detective Activity in Slovenia – Organisation Matters","authors":"Miha Dvojmoč, A. Sotlar, V. Erčulj","doi":"10.2478/danb-2023-0008","DOIUrl":"https://doi.org/10.2478/danb-2023-0008","url":null,"abstract":"Abstract A private detective in Slovenia may perform detective activities as an independent profession or on the basis of an employment relationship for a natural or legal person with a registered private detective activity (ZDD-1, 2011). Private detectives completed a questionnaire when they attended the annual training in June 2018 – almost half of Slovenian private detectives participated in the survey. The study results show that almost half of self-employed private detectives investigate more drug abuse at work and abuse of competition clauses, while private detective agencies conduct more civil, legal, and administrative proceedings than other organisational forms. Some private detectives do not perform private detective tasks as their main activity, but as a secondary activity, and those individuals for whom private detective work is their primary/main profession mostly deliver packages, write reports and collect debtors’ data on behalf of their clients.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46112686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
Danube
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1