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Jozef Gnap, Dominika Rovňaníková and Marek Jaśkiewicz

Abstract

The introduction of this article outlines the terms and conditions of food control in the Slovak Republic and the institutions that provide it. This section also provides the comparison of inspection results in selected periods. The second part of the paper describes the measurement of the regional transport of perishable food products. The measurement compares all permitted temperature tolerances and is subsequently evaluated. The results of the measurements are also compared with the analysis of the number of checks carried out.

Open access

Jozef Gnap, Dominika Rovňaníková, Radmila Rakovanová and Elena B. Dvoryadkina

Abstract

In each transport, it is necessary to take into account the risks that may occur during transport. Most of these risks are associated with criminal activity, whether on a shipment, the driver himself or the vehicles used in potentially hazardous segments. The aim is to design a planning and verification process on a selected route or routes within Europe. The proposed transport route starts with load in the Kechnec Industrial Park and continues with two unloadings in Teplička nad Váhom in the Kia Motors Slovakia and in the town of Wolfsburg in the Volkswagen The transport route was designed in three alternatives by internet application Map&Guide.

Open access

Vladimír Konečný, Jozef Gnap and Ivana Šimková

Abstract

The article deals with the motor vehicle tax in relation with fiscal decentralization, particularly from 2005 with competence delegated to the self-governing regions in the area of motor vehicle tax. The result of this provision in the field of fiscal decentralization is increasing of differences in the motor vehicle tax burden in self-governing regions of Slovakia. The paper is the result of solving a series of impact studies solved by the authors in this field. Gradually over time from the transfer of competences in setting tax rates on motor vehicles to self-governing regions and usage of the incomes of this tax can realistically assess the development and impact of this element of fiscal decentralization in the Slovak Republic as well as propose a solution of resulting situation. The aim is to eliminate differences in motor vehicle tax burden at regional and interstate level while maintaining the current level of tax revenues of self-governing regions.