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DEVELOPMENT OF THE LEGAL REGULATION OF THE COOPERATIVE AS A FORM OF BUSINESS IN AGRICULTURE IN SLOVAKIA 在斯洛伐克发展合作社作为一种农业经营形式的法律法规
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.315
Zuzana Ilková, Zuzana Lazíková, A. Bandlerová, J. Lazíková
The paper analyzes the development of the legislation of cooperative law since the late 1940s. It points out the positives, but also the negatives in the development of agricultural cooperative in Slovakia. The number of cooperatives, as well as the area of their farmed land decreased significantly after 1989 and the number of legal entities operating on the land has expanded. In spite of this, however, according to the collected data, it can be stated that in 2018, cooperatives managed 34, 25% of agricultural land in Slovakia. Based on the available statistical data on the development of the structure of agricultural cooperatives and on the basis of legal analysis of the legislation, the authors wish to emphasize the merits of the cooperative form of business as well as the advantages of the cooperatives as a separate form of business under current market conditions. The cooperative, as a separated form of business, is still advantageous for all areas of business including the agricultural business. The advantage of a cooperative form of business is highlighted by its flexibility, relatively simple and more liberal than other legal form of business.
本文分析了20世纪40年代末以来合作社法立法的发展。它指出了斯洛伐克农业合作社发展的积极因素,但也指出了消极因素。合作社的数目及其耕地面积在1989年以后大大减少,而在土地上经营的法人实体的数目则有所增加。然而,尽管如此,根据收集到的数据,可以这样说,2018年,合作社管理着斯洛伐克34.25%的农业用地。根据现有的农业合作社结构发展的统计数据,在对立法进行法律分析的基础上,作者希望强调合作社经营形式的优点以及合作社作为一种独立经营形式在当前市场条件下的优势。合作社作为一种独立的商业形式,对包括农业在内的所有商业领域都是有利的。合作经营形式的优势在于它的灵活性,相对于其他合法经营形式来说,它比较简单和自由。
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引用次数: 0
SYNTHETIC INDICATORS OF SUSTAINABLE DEVELOPMENT AND THE ROLE OF HUMAN CAPITAL 可持续发展的综合指标和人力资本的作用
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.297
B. Gavrilović, B. Radivojevic
With the adoption of the Agenda 2030, the concept of sustainable development was formally accepted as the dominant development paradigm at the global level. Sustainability in the context of sustainable development does not mean maintaining the status quo, but preserving development opportunities, which is very important for future generations, as well as from the point of view of measuring sustainable development. Among the synthetic indicators that measure sustainable development in a comprehensive manner, special attention should be paid to wealth of nations and adjusted net saving. Wealth is broadly defined to include produced capital, natural capital, human capital, and net foreign assets. Human capital, according to research by the World Bank is the most important component of wealth at the global level and for most countries. The convergence in wealth that is observed between middle-income and high-income countries during the period 1995-2014 is mostly due to the accumulation of human capital, which have raised from massive investments to improve education and health outcomes. The aim of the paper is to point out the significance of measuring sustainable development, as well as the advantages in the use of synthetic indicators, such as wealth and related adjusted net saving. The focus is on the role of human capital in selected synthetic indicators as the leading factor for sustainable development in the 21st century. Measuring of changes in the volume and composition of total and per capita wealth over 20 years in 141 countries, carried out by the World Bank, permits us to monitor, analyze and compare the sustainability of development process worldwide. This is also possible by using adjusted net saving, which help us understand some of the dynamics that drive the changes in wealth. Paper also provides insight into how available wealth and adjusted net saving data can be used to guide a policy towards sustainable development.
随着《2030年议程》的通过,可持续发展的概念在全球范围内被正式接受为主导的发展模式。可持续发展背景下的可持续性不是维持现状,而是保留发展机会,这对子孙后代非常重要,而且从衡量可持续发展的角度来看也是如此。在全面衡量可持续发展的综合指标中,应特别注意国家财富和调整后的净储蓄。财富的广义定义包括生产资本、自然资本、人力资本和净外国资产。根据世界银行(World Bank)的研究,人力资本是全球和大多数国家财富中最重要的组成部分。1995-2014年期间,中等收入国家和高收入国家之间的财富趋同,主要是由于人力资本的积累,人力资本是通过为改善教育和卫生成果而进行的大规模投资而积累起来的。本文的目的是指出衡量可持续发展的意义,以及使用综合指标的优势,如财富和相关的调整后净储蓄。重点是人力资本作为21世纪可持续发展的主导因素在若干综合指标中的作用。世界银行对20年来141个国家的总财富和人均财富的数量和构成的变化进行了测量,使我们能够监测、分析和比较全世界发展进程的可持续性。这也可以通过使用调整后的净储蓄来实现,这有助于我们理解推动财富变化的一些动态。论文还提供了如何利用现有财富和调整后的净储蓄数据来指导可持续发展政策的见解。
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引用次数: 0
METHODOLOGY OF TEACHING LABOUR LAW VOCABULARY IN THE ACADEMIC SUBJECT OF LEGAL ENGLISH 法律英语学科劳动法词汇教学的方法论
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.95
Elena Prendjova
Studying the subject of Legal English is mandatory for the students of Law. Few of the important units of the subject of Legal English are the unit of Labour Law and the unit of Employment Rights. The emphasis of the units is a brief introduction to the nature of these types of law and a presentation, explanation, translation and practice of the relevant vocabulary. The paper „Methodology of Teaching the Labour Law Vocabulary in the Academic Subject of Legal English” deals with the various teaching methods used in the English for Specific Purposes classroom when teaching the vocabulary relevant to the subject matter of Labour Law and Employment Rights. The stress is on the types of exercises (vocabulary, reading and speaking), as well as the methods of conducting them in the classroom.
学习法律英语是法律专业学生的必修课。法律英语学科的几个重要单元是劳动法单元和就业权单元。单元的重点是简要介绍这些类型的法律的性质和相关词汇的介绍,解释,翻译和实践。本文《法律英语学术科目劳动法词汇教学的方法论》论述了专用英语课堂在讲授劳动法与就业权利科目相关词汇时所采用的各种教学方法。重点在于练习的类型(词汇、阅读和口语),以及在课堂上进行练习的方法。
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引用次数: 0
TIME OBSERVANCE AND PRODUCTIVE PERFORMANCE OF CIVIL SERVANTS: POLICY IMPLICATIONS 公务员遵时及工作表现:政策影响
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.25
L. Gernal, Sonayah D. Guimba, R. P. Sergio
This study is about time observance and productive performance among employees in the selected city governments in the Philippines. Principally, it attempts to determine if performance of employees is influenced by time observance. Specifically, it is concerned with the level of productive performance among civil servant respondents (n=1,142) as gauged by the attainment of targets and performance rating, the influence of time observance to productive performance, the time-related problems encountered by the civil servant respondents; and lastly, the suggested solution to the time related problems encountered by the respondents. This study utilized the qualitative, descriptive method that employed primary data. A structured questionnaire has been used to explore the set of variables proposed in this study as they apply to local situations. The present study explored the Filipino concept and utilization of official time and how this bears on the performance of their official function. The results of the study concur that in dealing with employees, one must consider individual’s idiosyncrasy. In the case of the small minority of sampled employees whose time observance had been marked by tardiness and absenteeism, supervisors must make it their responsibility to observe them individually so that appropriate solutions can be applied. The 90 percent of the sample who were punctual among the respondents does not pose as a problem insofar as punctuality is concerned. To reinforce the positive behavior of this group and to provide encouragement of the small minority who came to the office either tardy or absent, inculcation on the benefits of wise use of mandated time must be done.
本研究是关于时间遵守和生产绩效的员工在选定的城市政府在菲律宾。首先,它试图确定员工的绩效是否受到遵守时间的影响。具体而言,它涉及公务员应答者(n=1,142)的生产绩效水平,其衡量标准是实现目标和绩效评级、遵守时间对生产绩效的影响、公务员应答者遇到的与时间有关的问题;最后,针对受访者遇到的与时间相关的问题提出解决建议。本研究采用定性、描述性的方法,采用原始数据。一份结构化的调查问卷被用来探索本研究中提出的一组变量,因为它们适用于当地情况。本研究探讨菲律宾人对公务时间的概念和利用,以及这对他们履行公务职能的影响。研究结果表明,在与员工打交道时,必须考虑到个人的特质。在抽样调查的少数员工中,有迟到和缺勤的情况,主管必须使他们有责任单独观察他们,以便适用适当的解决办法。在受访者中,90%的人是守时的,就守时而言,这并不是一个问题。为了加强这一群体的积极行为,并鼓励那些迟到或缺席的少数人,必须反复灌输明智利用规定时间的好处。
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引用次数: 0
FRAMEWORK FOR VALUATION UNDER VARIABLE WACC 可变wacc下的估值框架
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.125
U. K. Jagannathan
The scope of this research is to provide a theoretical framework to the Variable Cost of Capital. Current theory uses Static Capital Structure and Constant Cost of Capital for Firm Valuation. This is being challenged and an improved approach to measure the Firm value on the basis of a Variable Capital Structure and hence Variable Cost of Capital, is being proposed. When a firm changes its Financial Leverage, it is expected that the Components of Cost of Capital will change. Cost of Equity is known to have a linear relation with Financial Leverage). If the level of Debt in Capital Structure varies, the cash flow available to the Debt holders as well as the Equity holders will change. The risk-level borne by the Debt holder as well as the Equity holder will also change. Keeping this in mind, the constancy assumption of the Cost of Debt is being challenged in the paper. The Weighted Average Cost of Capital, useful for discounting firm cash flows, is being estimated as being Variable with time, in the proposed paper. The existing and proposed Valuation Frameworks are being detailed below and the variables in the current literature as well as the proposed concept are tabulated below. This empirical investigation should be conducted with a set of sample firms. The results from the empirical investigation should be divided into Valuation using Static WACC and Valuation using Dynamic WACC. The difference in Value obtained using the two methodologies should be compared for statistical differences. The idea of Dynamic WACC can be extended to the problem of Firm Valuation as well as Project Valuation and Corporate finance practitioners can get a better sense of the risk level of the firm.
本研究的范围是为资本变动成本提供一个理论框架。目前的理论采用静态资本结构和不变资本成本对企业进行估值。这正受到挑战,并提出了一种改进的方法,以可变资本结构和可变资本成本为基础来衡量公司价值。当企业的财务杠杆发生变化时,资本成本的组成部分也会发生变化。众所周知,权益成本与财务杠杆呈线性关系。如果资本结构中的债务水平发生变化,债务持有人和股权持有人可用的现金流量将发生变化。债务持有人和股权持有人承担的风险水平也会发生变化。考虑到这一点,本文对债务成本的恒常性假设提出了挑战。加权平均资本成本,用于贴现企业现金流量,被估计为随时间变化,在建议的文件。现有的和拟议的估值框架详细说明如下,当前文献中的变量以及拟议的概念列于下表。这种实证调查应该与一组样本公司进行。实证研究的结果应分为静态WACC估值和动态WACC估值。使用这两种方法得到的值的差异应该进行统计差异的比较。动态WACC的思想可以扩展到企业估值问题以及项目估值问题,公司财务从业者可以更好地了解公司的风险水平。
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引用次数: 0
IMAGE-CREATING FUNCTION AND CREATION OF RELIABLE AND ACCURATE INFORMATION IN THE ACCOUNTING SYSTEM 形象塑造功能与会计系统中可靠准确信息的创造
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.277
Artur Jastrzebowski, Marek Wierzbiński, Zofia Wierzbińska, al. Niepodleglosci Poznan Poland Evaluation
The purpose of this article was to present the impact of the accounting’s image-creating function on the quality of information generated by the accounting system. Accounting has increased the range of functions over the years. Nowadays, in literature, there are many functions realized by accounting, including, among others, the image-creating function. For the wide range of recipients of information coming from the accounting system, its quality (understood through the prism of usefulness and usability) is very important. The desire to realize the image-accounting function may lead to the distortion of financial information. Therefore, it is especially necessary to supervise the observance of the principles of a faithful and reliable image.
本文的目的是展示会计形象塑造功能对会计系统产生的信息质量的影响。多年来,会计的职能范围不断扩大。如今,在文学中,会计实现了许多功能,其中包括形象创造功能。对于来自会计系统的信息的广泛接受者来说,其质量(通过有用性和可用性的棱镜来理解)非常重要。实现形象会计功能的愿望可能导致财务信息失真。因此,特别需要监督原则的遵守,树立一个忠实可靠的形象。
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引用次数: 0
SOME ASPECTS OF THE DISCRIMINATION OF MIGRANTS IN LABOR RELATIONS 移民在劳动关系中的某些方面的歧视
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.191
Marija Kojchevska, Marko Andonov, K. Trajkova
Discrimination as a global phenomenon is becoming more and more present in all areas of social life. It is a phenomenon that is relatively difficult to define and more difficult to quantify. On the other hand, the labor relations have dominant importance for quality existence of the citizens and the society as a whole. Moreover, when the aforementioned aspects are considering and analyze through the prism of migration, we face with greater challenge. In this sense, the paper will be focused on studying and analyzing the most important aspects of discrimination of migrants in labor relations. Thus, an overview of the notion and the legal framework of discrimination will be given first. At the same time, the concept of free access to the labor market will be processed, in order to determine the selective approach of the companies in the employment process. At the same time, the lack of intercultural knowledge by the employers will be emphasized, with a special focus on comparing experiences from several countries. In this context, the situation with migration will be positioned worldwide. The paper will give a concrete contribution to clarifying the future of the EU’s economic migration policy, which will need to be well based on the new reality of the regional and global context of the labor market. The calls for new approaches to the labor market policies that consider cross-border mobility, promotes more inclusive employment, increases productivity and labor market participation among all working-age groups, as well as enhances the contribution of migration for growth and competitiveness of the global economy.
歧视作为一种全球性现象,越来越多地出现在社会生活的各个领域。这是一种相对难以定义和更难以量化的现象。另一方面,劳动关系对公民和整个社会的素质生存具有主导作用。此外,当我们从移民的角度来考虑和分析上述问题时,我们面临着更大的挑战。从这个意义上说,本文将重点研究和分析劳动关系中歧视移民的最重要方面。因此,首先将概述歧视的概念和法律框架。同时,将对自由进入劳动力市场的概念进行处理,以确定企业在就业过程中的选择性做法。同时,将强调雇主缺乏跨文化知识,特别侧重于比较几个国家的经验。在这种情况下,移民的情况将在全球范围内定位。本文将为阐明欧盟经济移民政策的未来做出具体贡献,该政策需要很好地基于区域和全球劳动力市场背景的新现实。报告呼吁制定新的劳动力市场政策,考虑跨境流动,促进更具包容性的就业,提高所有工作年龄群体的生产率和劳动力市场参与度,并增强移民对全球经济增长和竞争力的贡献。
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引用次数: 0
INNOVATION OF THE ECONOMY AS A KEY DETERMINANT OF ECONOMIC DEVELOPMENT 经济创新是经济发展的关键决定因素
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.129
Adrijana Vukovic, Marijana Milunović, Krsto Jakšić
The contemporary world is painted with constant changes, in which the key to economic success lies in the ability to understand them and to optimally adapt to the new business environment. Under conditions where changes are gaining more and more intensity, the condition for the development of every economy becomes precisely innovation. Innovation is a significant factor in the development of the economy and society. As a fundamental driver of the growth of the modern economy, innovation is closely related to the development of science and the creation of new knowledge that is being developed, materialized and applied through innovations through the innovation process. The development of the economy is precisely determined by the ability to create, transfer, apply, and commercialize new knowledge through innovation. The subject of this paper is innovative economies that adapt faster and more successfully to changes in a dynamic environment, more effectively solve social challenges, change the economic structure faster and more successfully and create a viable competitive advantage. The aim of this paper is to point out that the improvement of innovation is a key factor in building an economy and a knowledge-based society, whether it’s developed or developing countries.
当今世界瞬息万变,经济成功的关键在于能够理解这些变化,并最佳地适应新的商业环境。在变化越来越剧烈的条件下,任何经济发展的条件都是创新。创新是经济和社会发展的重要因素。创新是现代经济增长的根本动力,它与科学的发展密切相关,与通过创新创造新知识密切相关,新知识是在创新过程中通过创新来发展、具体化和应用的。经济的发展完全取决于通过创新创造、转移、应用和商业化新知识的能力。本文的主题是创新经济,更快,更成功地适应变化的动态环境,更有效地解决社会挑战,更快,更成功地改变经济结构,创造一个可行的竞争优势。本文的目的是指出,无论是发达国家还是发展中国家,提高创新水平都是建设经济和知识型社会的关键因素。
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引用次数: 0
PRECARIOUS WORK AND HUMAN TRAFFICKING – GLOBAL CHALLENGES, GLOBAL SOLUTIONS 不稳定工作和人口贩运——全球性挑战,全球性解决方案
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.101
Radoslav Stamenkov
The paper focuses on a problem identified as one of the scourges of modern society human trafficking. The text contributes to the literature on the topic by analysing the link between precarious work, unemployment and their interrelationship with migration, and the growing vulnerability of large groups of people to fall into trafficking. Through a secondary analysis of documents and a statistics analysis, gathered by international institutions, a context is presented in which the vulnerability of people to human trafficking is increased and defends the assertion that a solution to the problem should be sought at the macro level by adopting international agreements on joint activities and efforts against this phenomenon, as well as on the meso and micro level.
本文的重点是一个问题确定为现代社会的祸害之一人口贩运。本文通过分析不稳定的工作、失业及其与移徙的相互关系之间的联系,以及大批人口日益容易落入贩运的境地,为有关该专题的文献作出了贡献。通过对文件的二次分析和国际机构收集的统计数据分析,提出了一种情况,在这种情况下,人们对人口贩运的脆弱性增加了,并捍卫了这样一种主张,即应该在宏观一级,通过关于共同活动和努力打击这一现象的国际协定,以及在中观和微观一级,寻求解决这一问题的办法。
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引用次数: 0
EVALUATION OF ENVIRONMENTAL CONDITION OF “GJANICA” RIVER MEASURING PHYSICO-CHEMICAL PARAMETERS 贾尼察河环境条件的理化参数评价
Pub Date : 1900-01-01 DOI: 10.31410/eraz.2019.365
A. Myrtaj, I. Malollari
This paper aims to evaluate the environmental condition of the „Gjanica” river by analyzing different physiochemical parameters. Pollution has been present in this river since the beginning of industrialization and urbanization of the city of Fier, Albania. The main sources of surface water pollution in this country are wastewaters containing organic substances, soluble phosphorous and nitrogen compounds that favor the eutrophication process. A major pollutant of this river has as its source also the oil refinery that discharges untreated waters. Sampling was carried out at 5 points along the „Gjanica” river, points in which there are significant changes of allowed values of surface water parameters. Experiments carried out are: pH determination, Redox potential determination, Electrical conductivity determination, dissolved O2, BOD5, Alkalinity, Chlorides. The assessment of natural waters quality is determined on the physical-chemical parameters comparing with the allowed values in the EU Water Framework Directive.
本文旨在通过分析不同的理化参数来评价“佳尼卡”河的环境状况。自阿尔巴尼亚菲尔市工业化和城市化开始以来,这条河就一直存在污染。该国地表水污染的主要来源是含有有利于富营养化过程的有机物、可溶性磷和氮化合物的废水。这条河的一个主要污染源是排放未经处理的水的炼油厂。在“Gjanica”河沿岸5个地表水参数允许值变化较大的点进行采样。进行的实验有:pH测定,氧化还原电位测定,电导率测定,溶解O2, BOD5,碱度,氯化物。自然水质的评估是根据物理化学参数与欧盟水框架指令中的允许值进行比较。
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引用次数: 0
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Conference Proceedings (part of ERAZ conference collection)
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