Abstract Post-Brexit is currently being researched as not only an important geopolitical change but also as an economically conflicted period that constantly generates many issues in finance, accounting, and taxation. This paper aims to consider, identify and forecast – whether and what – the new directions for the development of IFRS and GAAP UK after Brexit. The research methods are based on a deductive research approach with elements of descriptive content analysis. The results of the study helped to determine the development direction of accounting in the UK after Brexit in the short term – the continued application of IFRS, adopted by the EU. However, it is obtained that the task of the British government – to harmonize its sovereignty with IFRS, taking into account the requirements of the EU – is being successfully implemented. So, the direction of the development of British accounting in the future – is the creation of its mechanism for the approval of national standards, controlled by the government. However, the British accounting system and IFRSs have many unresolved issues after Brexit that might be the subject of future studies.
{"title":"Political and Economic Aspects of Brexit Impact on Accounting Legislation in the UK – New Directions in Standards (GAAP UK and IFRS)","authors":"L. Shkulipa","doi":"10.2478/danb-2023-0001","DOIUrl":"https://doi.org/10.2478/danb-2023-0001","url":null,"abstract":"Abstract Post-Brexit is currently being researched as not only an important geopolitical change but also as an economically conflicted period that constantly generates many issues in finance, accounting, and taxation. This paper aims to consider, identify and forecast – whether and what – the new directions for the development of IFRS and GAAP UK after Brexit. The research methods are based on a deductive research approach with elements of descriptive content analysis. The results of the study helped to determine the development direction of accounting in the UK after Brexit in the short term – the continued application of IFRS, adopted by the EU. However, it is obtained that the task of the British government – to harmonize its sovereignty with IFRS, taking into account the requirements of the EU – is being successfully implemented. So, the direction of the development of British accounting in the future – is the creation of its mechanism for the approval of national standards, controlled by the government. However, the British accounting system and IFRSs have many unresolved issues after Brexit that might be the subject of future studies.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"14 1","pages":"1 - 25"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43841889","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}
J. Rohan, L. Moravec, G. Kukalová, Jakub Ječmínek, Jana Hinke
Abstract When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax environment. This article is focused on finding the corporate effective tax rate in the Czech Republic in the period 2005–2017 with the database of the Czech tax administrator. In the light of the international tax law, the information concerning effective tax rates becoming necessary. The results of this study show that the nominal tax rate may not be decisive for the determination of the tax burden, as most countries allow the application of tax allowances and deductions and thus achieve virtually lower taxes.
{"title":"Czech Corporate Effective Tax Rate as Investors Costs Changes with Times","authors":"J. Rohan, L. Moravec, G. Kukalová, Jakub Ječmínek, Jana Hinke","doi":"10.2478/danb-2023-0003","DOIUrl":"https://doi.org/10.2478/danb-2023-0003","url":null,"abstract":"Abstract When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax environment. This article is focused on finding the corporate effective tax rate in the Czech Republic in the period 2005–2017 with the database of the Czech tax administrator. In the light of the international tax law, the information concerning effective tax rates becoming necessary. The results of this study show that the nominal tax rate may not be decisive for the determination of the tax burden, as most countries allow the application of tax allowances and deductions and thus achieve virtually lower taxes.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"14 1","pages":"45 - 57"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41798130","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}
Dana Bína, L. Moravec, G. Kukalová, Eliška Mrázová, Daniela Cvik
Abstract The aim of the paper was to identify areas of possible abuse of social security support in the Czech Republic, with a specific focus on the Ústí nad Labem Region and the Litoměřice district, and to estimate the volume of social security support drawn in conflict with the legal regulations of the Czech Republic. In the Ústí nad Labem Region, spending on social security increased by 34.9% in the years 2016–2020. Upon a detailed focus on the Litoměřice district in the monitored period of 2018–2020, there were 69 fraud cases in the Litoměřice district within the scope of the social security system and illness benefit. Over 60% of this fraud and loss was deferred. The biggest shortcoming of the Czech Republic’s social system is the fact that individual institutions have little or no chance of finding out whether applicants are entering truthful information in the forms. A change of legal regulations and mandatory checks on applicants is the path towards reducing the amount of fraud and loss in social security and illness benefit.
{"title":"Abuse of the Social System in the Czech Republic","authors":"Dana Bína, L. Moravec, G. Kukalová, Eliška Mrázová, Daniela Cvik","doi":"10.2478/danb-2023-0005","DOIUrl":"https://doi.org/10.2478/danb-2023-0005","url":null,"abstract":"Abstract The aim of the paper was to identify areas of possible abuse of social security support in the Czech Republic, with a specific focus on the Ústí nad Labem Region and the Litoměřice district, and to estimate the volume of social security support drawn in conflict with the legal regulations of the Czech Republic. In the Ústí nad Labem Region, spending on social security increased by 34.9% in the years 2016–2020. Upon a detailed focus on the Litoměřice district in the monitored period of 2018–2020, there were 69 fraud cases in the Litoměřice district within the scope of the social security system and illness benefit. Over 60% of this fraud and loss was deferred. The biggest shortcoming of the Czech Republic’s social system is the fact that individual institutions have little or no chance of finding out whether applicants are entering truthful information in the forms. A change of legal regulations and mandatory checks on applicants is the path towards reducing the amount of fraud and loss in social security and illness benefit.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"14 1","pages":"73 - 88"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46099203","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}
Abstract The main purpose of our presentation is to show the possible sources of endangering the safety of weapons handling in violation of the rules of special care. We want to shed light on the security risks posed by the actual use of weapons around local communities. Namely, the general position has been adopted, according to which weapons are by their nature a dangerous thing, which, if misused, poses a direct threat to life, health and safety of people and public order. Injuries and deaths due to the use of firearms are a serious public health issue in many countries. Accidental deaths and injuries due to the use of firearms represent a small but significant proportion of all deaths and injuries related to the use of firearms. The victim, however, can be either the shooter himself or a random individual. The causes lie mainly in the incompetence, carelessness, and recklessness, and often the presence of alcohol also contributes to weapons accidents. The article thus focuses primarily on the analysis of security threats arising from the execution of shootings on civilian shooting ranges, shooting ranges or land used by individuals and shooting organizations and in hunting grounds. These areas are generally located within local communities, which can pose a serious security risk to local communities. It should be noted that limited access to weapons, in conjunction with appropriate regulation, is the most effective measure to reduce the number of injuries and deaths related to weapons.
{"title":"Handling Weapons as a Source of Security Threats in the Local Environment","authors":"Martin Muženič","doi":"10.2478/danb-2023-0002","DOIUrl":"https://doi.org/10.2478/danb-2023-0002","url":null,"abstract":"Abstract The main purpose of our presentation is to show the possible sources of endangering the safety of weapons handling in violation of the rules of special care. We want to shed light on the security risks posed by the actual use of weapons around local communities. Namely, the general position has been adopted, according to which weapons are by their nature a dangerous thing, which, if misused, poses a direct threat to life, health and safety of people and public order. Injuries and deaths due to the use of firearms are a serious public health issue in many countries. Accidental deaths and injuries due to the use of firearms represent a small but significant proportion of all deaths and injuries related to the use of firearms. The victim, however, can be either the shooter himself or a random individual. The causes lie mainly in the incompetence, carelessness, and recklessness, and often the presence of alcohol also contributes to weapons accidents. The article thus focuses primarily on the analysis of security threats arising from the execution of shootings on civilian shooting ranges, shooting ranges or land used by individuals and shooting organizations and in hunting grounds. These areas are generally located within local communities, which can pose a serious security risk to local communities. It should be noted that limited access to weapons, in conjunction with appropriate regulation, is the most effective measure to reduce the number of injuries and deaths related to weapons.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"14 1","pages":"26 - 44"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41747803","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}
Abstract Sometimes the interests of participants in corporate relations begin to contradict each other, corporate conflicts and corporate legal disputes arise, and often participants in the conflict abuse their rights, paralysing the company’s activities. In this case, it is necessary to find an appropriate solution for modifying the Ukrainian corporate law system and legislatively ensure effective remedies for the rights of participants in business companies. The following methods were used during the study: general scientific methods (concrete historical, Aristotelian, structural-functional, system-structural, etc.), special methods (comparative legal, modelling, system interpretation, legal technical), dialectical method of cognition, involvement of scientific tools of related humanities disciplines, a conceptual approach. The main steps to solve the problems of protecting the rights of participants and ensuring equal treatment were as follows: improving the legislation governing the activities of business companies; combining rules that ensure the rights of participants and guarantee their remedying under charters and internal documents. The judicial remedying of the company members’ rights on the territory of Ukraine remains ineffective, which, in turn, is attributed by researchers to the discretion of the judiciary and the inability of courts to interfere in certain issues within the framework of corporate conflicts. At the same time, in this context, it is advisable to adapt the positive practices legalised in Germany, which would allow modifying existing approaches to organising corporate relations and remedying the rights of participants. Moreover, the convergence of legal systems and legal regulation of corporate relations is one of the most noticeable trends in the development of corporate legislation around the world.
{"title":"The Right to Remedy Corporate Relations: A Question of Theoretical Certainty","authors":"A. Kostruba","doi":"10.2478/danb-2023-0004","DOIUrl":"https://doi.org/10.2478/danb-2023-0004","url":null,"abstract":"Abstract Sometimes the interests of participants in corporate relations begin to contradict each other, corporate conflicts and corporate legal disputes arise, and often participants in the conflict abuse their rights, paralysing the company’s activities. In this case, it is necessary to find an appropriate solution for modifying the Ukrainian corporate law system and legislatively ensure effective remedies for the rights of participants in business companies. The following methods were used during the study: general scientific methods (concrete historical, Aristotelian, structural-functional, system-structural, etc.), special methods (comparative legal, modelling, system interpretation, legal technical), dialectical method of cognition, involvement of scientific tools of related humanities disciplines, a conceptual approach. The main steps to solve the problems of protecting the rights of participants and ensuring equal treatment were as follows: improving the legislation governing the activities of business companies; combining rules that ensure the rights of participants and guarantee their remedying under charters and internal documents. The judicial remedying of the company members’ rights on the territory of Ukraine remains ineffective, which, in turn, is attributed by researchers to the discretion of the judiciary and the inability of courts to interfere in certain issues within the framework of corporate conflicts. At the same time, in this context, it is advisable to adapt the positive practices legalised in Germany, which would allow modifying existing approaches to organising corporate relations and remedying the rights of participants. Moreover, the convergence of legal systems and legal regulation of corporate relations is one of the most noticeable trends in the development of corporate legislation around the world.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"14 1","pages":"58 - 72"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44895440","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}
Abstract The statement errare humanum est undoubtedly takes on particular importance in the course of inspection proceedings, in particular as businesses are often lost in the maze of legal regulations. In order to make doing business easier, a new provision was introduced to the Polish Business Act from 6 March 2018 – “the right to make a mistake”. The paper aims to present a consideration of the essence of “the right to make a mistake” by businesses, looking at the procedures for correcting established violations of legal regulations by recently started businesses, as well as the negative aspects of exercising the right. The paper uses the formal-dogmatic method of analysing legal regulations. The presented conclusions may be particularly attractive businesses that are just commencing their business activity, for which their short period of operation may turn out to be a mitigating circumstance in the case of an ongoing inspection procedure.
{"title":"Errare Humanum Est. The Right of Businesses to Make a Mistake and the Inspection Process","authors":"Anna Hołda-Wydrzyńska","doi":"10.2478/danb-2022-0019","DOIUrl":"https://doi.org/10.2478/danb-2022-0019","url":null,"abstract":"Abstract The statement errare humanum est undoubtedly takes on particular importance in the course of inspection proceedings, in particular as businesses are often lost in the maze of legal regulations. In order to make doing business easier, a new provision was introduced to the Polish Business Act from 6 March 2018 – “the right to make a mistake”. The paper aims to present a consideration of the essence of “the right to make a mistake” by businesses, looking at the procedures for correcting established violations of legal regulations by recently started businesses, as well as the negative aspects of exercising the right. The paper uses the formal-dogmatic method of analysing legal regulations. The presented conclusions may be particularly attractive businesses that are just commencing their business activity, for which their short period of operation may turn out to be a mitigating circumstance in the case of an ongoing inspection procedure.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"13 1","pages":"306 - 317"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48632748","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}
Abstract Recent studies show regional factors play an important role to attract Foreign Direct Investment (FDI) and, the performance of these factors varies within the country. Therefore, it is important to develop a measurement system to analyse the insight of these FDI factors. In this study, we used the regularization method with machine learning to get insight into the FDI determinants at the regional level. We used 18-years post-socialist period data at the county level from Hungary and applied a machine learning algorithm on different methods of regressions such as a linear, ridge, lasso, and elastic net. We analyse the relation of two dependent variables, the total amount of FDI inflow in a county and disparity of FDI inflow in companies within the county, and used urbanization, GDP per capita, labour productivity, market share of the companies, agglomeration of industries, and growth rate of the companies as predictors. Our results show that the elastic net is the best method to determine the predictive performance of FDI at the regional level.
{"title":"Machine Learning and Regularization Technique to Determine Foreign Direct Investment in Hungarian Counties","authors":"Devesh Singh, M. Turała","doi":"10.2478/danb-2022-0017","DOIUrl":"https://doi.org/10.2478/danb-2022-0017","url":null,"abstract":"Abstract Recent studies show regional factors play an important role to attract Foreign Direct Investment (FDI) and, the performance of these factors varies within the country. Therefore, it is important to develop a measurement system to analyse the insight of these FDI factors. In this study, we used the regularization method with machine learning to get insight into the FDI determinants at the regional level. We used 18-years post-socialist period data at the county level from Hungary and applied a machine learning algorithm on different methods of regressions such as a linear, ridge, lasso, and elastic net. We analyse the relation of two dependent variables, the total amount of FDI inflow in a county and disparity of FDI inflow in companies within the county, and used urbanization, GDP per capita, labour productivity, market share of the companies, agglomeration of industries, and growth rate of the companies as predictors. Our results show that the elastic net is the best method to determine the predictive performance of FDI at the regional level.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"13 1","pages":"269 - 291"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48810741","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}
Abstract Money laundering is one of the most important criminal offences today, perceived in the context of economic operation. Nevertheless, money laundering is a constantly changing phenomenon that is also influenced by the latest technological advancements. In this study, our aim is, after briefly outlining the phenomenon of money laundering, to review the new statutory definition(s) and those assessment criteria that may also be of significance for legal practice in this context from 2021 onwards in Hungary. Subsequently, we will describe the current challenges of cryptocurrencies regarding the new Hungarian and EU legislation on money laundering. The method we use is criminal law-dogmatic and retrospective analysis. The analysis concluded that the Hungarian legislator has significantly broadened the scope of money laundering, and a much wider spread of this offence is predicted for the future.
{"title":"The New Hungarian Legislation on Money Laundering and the Current Challenges of Cryptocurrencies","authors":"I. Ambrus, K. Mezei","doi":"10.2478/danb-2022-0016","DOIUrl":"https://doi.org/10.2478/danb-2022-0016","url":null,"abstract":"Abstract Money laundering is one of the most important criminal offences today, perceived in the context of economic operation. Nevertheless, money laundering is a constantly changing phenomenon that is also influenced by the latest technological advancements. In this study, our aim is, after briefly outlining the phenomenon of money laundering, to review the new statutory definition(s) and those assessment criteria that may also be of significance for legal practice in this context from 2021 onwards in Hungary. Subsequently, we will describe the current challenges of cryptocurrencies regarding the new Hungarian and EU legislation on money laundering. The method we use is criminal law-dogmatic and retrospective analysis. The analysis concluded that the Hungarian legislator has significantly broadened the scope of money laundering, and a much wider spread of this offence is predicted for the future.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"13 1","pages":"256 - 268"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43725048","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}
Abstract The aim of the article is to reveal the features of self-taxation as an independent form of local budget revenues. There is no consensus among domestic and foreign scholars on understanding the nature, place, and role of self-taxation in the system of income sources of territorial communities. Another problem is the fact that today in Ukraine there is virtually no legislative regulation of this financial and legal institution. The research methodology is based on formal-dogmatic, comparative-legal, systemic-structural and other scientific methods. It is substantiated that self-taxation is an independent type of mandatory payment, which is non-tax in nature and is used to address issues of local importance, the population at a general meeting or local referendum independently determines its size, procedure for introduction, and use.
{"title":"Features of Self-Taxation as a Form of Local Budget Revenues","authors":"I. Babin","doi":"10.2478/danb-2022-0018","DOIUrl":"https://doi.org/10.2478/danb-2022-0018","url":null,"abstract":"Abstract The aim of the article is to reveal the features of self-taxation as an independent form of local budget revenues. There is no consensus among domestic and foreign scholars on understanding the nature, place, and role of self-taxation in the system of income sources of territorial communities. Another problem is the fact that today in Ukraine there is virtually no legislative regulation of this financial and legal institution. The research methodology is based on formal-dogmatic, comparative-legal, systemic-structural and other scientific methods. It is substantiated that self-taxation is an independent type of mandatory payment, which is non-tax in nature and is used to address issues of local importance, the population at a general meeting or local referendum independently determines its size, procedure for introduction, and use.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"13 1","pages":"292 - 305"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42839888","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}
Abstract Labour market economics works on the principle of a neoclassical approach. Competitive forces, corporate policy, collective bargaining, and state intervention create the reality of the market. Technological progress in advanced technology, robotics, and artificial intelligence is strengthening the economies of several countries. The article deals with the actual influence of digital technologies on the neoclassical paradigm of the labour market and the impacts on the tasks and requirements for the competencies of workers and the level of their qualifications. Research is based on secondary data from relevant sources with emphasis on the quality using the interface Primo database, enabling the search for data in full-fledged databases (Web of Science, ProQuest, etc.). The real minimum wage, employment rate and jobs at risk of automation were analysed to compare the situation in European countries. The main objective is to analyse the magnitude of the impact of digital technologies on the labour market. The results point to technological progress, especially automation, which eliminates job positions by substituting low-skilled workers with machine learning robots. Government can ensure more balanced inclusive growth in the area of education. The change in the concept of teaching leads to higher qualifications and skills for future employees.
劳动力市场经济学的工作原理是新古典主义方法。竞争力量、公司政策、集体谈判和国家干预创造了市场的现实。先进技术、机器人技术和人工智能方面的技术进步正在加强一些国家的经济。本文讨论了数字技术对劳动力市场新古典范式的实际影响，以及对工人能力的任务和要求及其资格水平的影响。研究以相关来源的二手数据为基础，强调使用Primo数据库的质量，使数据能够在成熟的数据库(Web of Science, ProQuest等)中搜索。分析了实际最低工资、就业率和面临自动化风险的工作岗位，以比较欧洲国家的情况。主要目标是分析数字技术对劳动力市场的影响程度。结果表明，技术进步，尤其是自动化，通过机器学习机器人取代低技能工人，减少了工作岗位。政府可以确保教育领域更加平衡的包容性增长。教学观念的改变会为未来的员工带来更高的资格和技能。
{"title":"The Impact of Digital Technologies on Neoclassical Labour Market","authors":"K. Petrová","doi":"10.2478/danb-2022-0020","DOIUrl":"https://doi.org/10.2478/danb-2022-0020","url":null,"abstract":"Abstract Labour market economics works on the principle of a neoclassical approach. Competitive forces, corporate policy, collective bargaining, and state intervention create the reality of the market. Technological progress in advanced technology, robotics, and artificial intelligence is strengthening the economies of several countries. The article deals with the actual influence of digital technologies on the neoclassical paradigm of the labour market and the impacts on the tasks and requirements for the competencies of workers and the level of their qualifications. Research is based on secondary data from relevant sources with emphasis on the quality using the interface Primo database, enabling the search for data in full-fledged databases (Web of Science, ProQuest, etc.). The real minimum wage, employment rate and jobs at risk of automation were analysed to compare the situation in European countries. The main objective is to analyse the magnitude of the impact of digital technologies on the labour market. The results point to technological progress, especially automation, which eliminates job positions by substituting low-skilled workers with machine learning robots. Government can ensure more balanced inclusive growth in the area of education. The change in the concept of teaching leads to higher qualifications and skills for future employees.","PeriodicalId":38400,"journal":{"name":"Danube","volume":"13 1","pages":"318 - 330"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44283722","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}
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