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Abstract

Social entrepreneurship is important tool in eliminating regional disparities, inclusion of socially excluded people into society, overall improvement of the quality of life and much more. This paper aims to analyse the development of municipal social entrepreneurship in the conditions of the Banská Bystrica self-governing region, where some of the less developed districts are located. The main sources of research were questionnaire realized among local government representatives, plan of the economic and social development of the district and statistical data. In the article, there were many indicators examined, such as quantity of the municipal social enterprises, its activities, support or barriers of its development. The results points to fact that only 7% of the participants of research own municipal social enterprise. The most common barrier to establish and manage these enterprises is inadequate knowledge of the relevant legislation.

Abstract

The act of sexual violence is a crime that is classified as a violation of human rights (HAM). The increase number of sexual violence cases in the world, including Indonesia, shows that the current justice system is unable to guarantee justice for victims, and most importantly recovery for victims. For this reason, a justice restoration approach is needed as an alternative in law enforcement against sexual crimes. Practically, marriage used as a way to approach justice restoration. This article used normative and juridical approach to discuss law enforcement on sexual crimes through restorative justice approach. It can be concluded that law enforcement on sexual crimes should observe based on criminology, victimology and ontology aspects, in order to be able to place the problem objectively. As a complaint offense, sexual crimes may not be passed on to criminal process, if there is peace between the victim and the perpetrator, provided that there is an agreement among the victim, perpetrator, family and society without coercion from various parties. The main focus in restorative justice of sexual crimes is to provide protection and assistance to victims from various parties, thus, the victims can be released from trauma or psychological impact that caused by sexual violence experienced by the victim or the impact received after the occurrence of sexual crime.

Abstract

‘Biologicals’ (biofertilizers and biopesticides) are microbial products that increase agricultural productivity, while also contributing to soil health. These microbial products are relatively safe for human consumption. However, the legal registration of microbial products and the operation of businesses in this sector face barriers that affect the expansion and widespread use of these green products. A study of these barriers was conducted by researchers at the Université de Montréal, with the financial support of Mitacs and Earth Alive Clean Technologies, using participa-tory methods of semi-structured interviews, structured interviews and informal discussions with the manufacturers, suppliers and traders of biologicals, as well as the government officers dealing with biologicals in Ukraine. This article analyses the data collected from the participants concerning obstacles to the registration, licensing, and proliferation of microbial products.

Abstract

The issue of public interest is regulated by the legislation of the Slovak Republic, which addresses services provided in the public interest in specific fields. One of these areas is also the provision of services in the construction sector, while these competencies were transferred by the Act no. 416/2001 Coll. from the state administration to self-government - municipalities and each municipality became a building authority. The problem, however, is that mostly small building offices have existential problems with the performance of this delegated competence, as the basis of their existence - financial resources for this competence- are insufficient. The way out of this unfavourable situation in this case could be the adoption of new legislation consisting of legally defined seats of joint building offices. When investigating the construction competencies of municipalities, we also encounter a solution for waste management (since it is also one of the competencies transferred to municipalities, but only partially). Municipalities are burdened by insufficient legislative specification of sorting biodegradable municipal waste from mixed municipal waste and subsequently an alternative in practice - waste sorting by citizens themselves. The population is dissatisfied with the amount of the fee for the collection and removal of municipal and small construction waste. In order to avoid paying fees for the storage of small construction waste, municipal residents export it to black dumps, which is in conflict with the EU and Slovak legislation in the field of waste management, whereas this type of waste can be the basic material for new, especially construction, materials.

Abstract

The basic definition of the third sector comes from the sectoral division of the Slovak economy. The sectoral breakdown of the economy operates with concepts such as the public sector, the private sector, and the third sector(1). Civil society represents the third sector of society that exists alongside the state and the market. The third sector is a commonly used term for all non-governmental organizations in the Slovak Republic. Their legal form may vary. This sector is characterized by the existence of organizations that have a formal structure, non-state character, do not aim to make a profit, are independent, operate on a self-governing basis and are voluntary. The existence of non-governmental organizations and their participation in the life of society characterizes every civil society. One type of such organizations are non-profit organizations, the scope of which is regulated by the Act no. 213/1997 Coll. on Non-profit Organizations Providing Services of General Interest, as amended. They represent non-governmental non-profit organizations operating in civil society. The register of these legal entities operating in the territory of the Slovak Republic is provided by the Ministry of the Interior of the Slovak Republic. The aim of this paper is to point out the importance of the existence and scope of non-profit organizations in civil society, to analyze the legal forms of their functioning, through analysis of current legislation, available literary sources with emphasis on analysis of development and employment in non-profit organizations providing public services in the territory of the Slovak Republic in the defined period from 2016 to 2018. According to the latest available data as of 31 December 2018(2), there were 66 926 non-profit organizations registered and operating in the Slovak Republic, employing an average of 39 706 employees, while there were 3 272 of non-profit organizations providing services of general interest. The system of remuneration of employees of non-profit organizations is regulated by legislation in two ways. If the non-profit organization is not established by law, municipality, higher territorial unit or state, then it is possible to apply Act no. 311/2001 Coll. Labor Code as amended. Otherwise, if the nonprofit organization is established by law, wich means that the employee performs work in accordance with the law in the public interest, the procedure for his remuneration is in accordance with the Act no. 553/2003 Coll. on Remuneration of Certain Employees in the Performance of Work in the Public Interest and on Amendments to Certain Acts, as amended.

Abstract

Asian foreign direct investments are significant in the Visegrad countries (Czech Republic, Hungary, Poland and Slovakia). Statistics compiled by the OECD’s new balance of payments manual (BPM6) show that the FDI stock of Asian investors is significantly higher than the data on direct investors suggest, meaning that companies go through intermediary countries before the investment reaches its final destination. The purpose of the article is to analyse why Asian FDI invest through intermediaries rather than directly. The paper analyses the main reasons for this “indirectedness” based on statistical data, other sources and semi-structured interviews with automotive and electronics companies. Our results show that the motivations for using an intermediary country can be manifold. Tax optimisation is often the reason why a company goes through a country with a more favourable regulatory environment. In addition, the geographical distance and global production chain considerations can be important, as well as the aim of companies from emerging countries to conceal the investor’s real origin. The increasing number of acquisitions further enhances the share of indirect investments, as with the acquisition of a foreign parent company the new owner also inherits its subsidiaries.

Abstract

In this article, the authors deal with the issue of the women’s status in labor relations both in the Czech Republic and Slovakia. The authors examined the regulation of the position of women in labor law regulations and compared their results, trying to answer the main question – In which state is it better to work for women after the break-up of Czechoslovakia? Methods of analysis, comparison and synthesis were used. By examining scientific texts and legislation, were the authors able to articulate comprehensive conclusions, not only from the labor law perspective, but also taking into consideration antidiscrimination regulations. The authors reached a conclusion that labor regulations in the Czech Republic are slightly more favorable for women than in the Slovak Republic.

Abstract

The pursuit of global competitiveness requires a complex system of measures that enable the promotion of business. Yet this goal is strongly hindered by interdisciplinary (legal, economic, managerial, IT) red tape programs in both national and supranational frameworks. The aim of the paper is to enhance the understanding of red tape by identifying key sector-specific problems in administrative areas that are crucial for SMEs and offer suggestions for improvement. The paper explores measures related to red tape in the Slovenian and European contexts based on the understanding that transparent regulation with efficient procedures is a precondition for a business-friendly environment that attracts investments. The research is based on a combination of empirical methods applied to a base of over 900 surveys collected from Slovenian SMEs in 2016 and 2017. The results show that entrepreneurs see the greatest administrative burdens in the area of accounting and financial reports, especially the number of the documents needed, the time needed to perform a procedure, and the need for outsourcing.

Abstract

Many empiric analyses on the topic of the progression exist and despite their often contradictory results governments still include their conclusions in to their tax policies. Many questions arise in relation to the issue: What is the theoretical justification of progressive taxation? What are the effects of the progression from the microeconomic and macroeconomic perspectives? Which conditions should be met in the real-world for progressive taxation to be effective?

The purpose of the article is to find the answers to these questions. We aim to identify a set of requirements that shall be observed if the efficiency of progressive taxation in real conditions is the goal. We conclude that the taxation as a built-in stabilizer have an impact on economic stability under certain conditions. We described the mechanism of how the taxation act in the counter-cyclic and pro-social way and we defined the factors which influence the efficiency of progressive taxation in the real economy.