Erika Neubauerová, Alena Zubaľová - NEW TRENDS IN FISCAL POLICY – GENDER-SENSITIVE BUDGETING
Abstract-Abstrakt: Gender-sensitive budgeting (gender budgeting) is an application of gender mainstreaming to processes connected with budgeting. It means gender evaluation of budgeting and integration of gender perspective at all levels of budgeting process. By means of these all revenues and expenditures are restructured with the aim to support gender equity (European Parliament resolution on gender budgeting, 2003). In other words, it means improvement of socio-economic status of women in narrower meaning, and from the view of broader understanding it is the effort to infl uence social policy of the country and its development aiming to enforce an equal access of both men and women to public resources. This equal access to public resources is closely linked with the spending of public expenditures.It is becoming a fundamental problem within gender-sensitive budgeting, which is related both to gender specific expenditures as well as expenditures supporting gender equity within public services.
Keywords: gender equity, gender-sensitive budgeting, gender mainstreaming, gender role, gender blind policies, gender analysis, gender perspective.
JEL: H 72, J 16, O 23
str./p. 7-18
Elena Šúbertová, Michaela Kinčáková - EVALUATION OF THE RESULTS ANALYSIS IN THE ENTREPRENEURIAL THINKING OF BUSINESS STUDENTS IN SLOVAKIA
Abstract-Abstrakt: Nowadays, it is very important to promote the development of entrepreneurial and managerial skills within the university students, particularly promising young economists. Entrepreneurship and managerial education are implemented at several universities in Slovakia, including the Faculty of Business Management, University of Economics in Bratislava. Education of future entrepreneurs and managers is done in many programmes and courses. Each course has its own defined objectives, syllabi, literature and knowledgeable teachers for quality education. Teaching tools and methods are differentiated for each programme. Traditional educational methods are not correlated with current entrepreneurial development anymore. Recommended additional methods are practical examples and case studies. Cooperation of the faculty with economic practice and high mobility of teachers and students are also required to improve the quality of education in entrepreneurship. The survey which results are presented in this article was executed within the students of the Faculty of Business Management,as a part of the course in “Entrepreneurship in small and medium enterprises”.The objective was to evaluate students’ knowledge and skills in entrepreneurship,especially in SMEs. The survey results are subject to the present scientific article.
Keywords: education, entrepreneurship, small and medium sized enterprises, knowledge, experience, practice
JEL: E 13, B 41
str./p. 19-30
Bogusław Stankiewicz - COMPETITIVENESS OF HEALTH RESORT ENTERPRISE – LOOKING FOR METHODS OF EVALUATING CROSS-BORDER COMPETITIVENESS OF HEALTH RESORT ENTERPRISES
Abstract-Abstrakt: The article deals with the problem of the extent to which it is possible to build a health resort enterprise competitiveness model useful for the needs of cross-border research. The starting point was the analysis of tourist destination competitiveness, which led to an observation that the existent models are useful on the macro level (a group of countries, a country, a smaller section of country’s territory), but it cannot be used on the micro level, while a detailed research, being helpful for enterprises, does not meet the postulate of complex measurement of the determinants of their competitiveness. The research on destination competitiveness is accompanied by a discussion on the choice of a research method, while the idea of applying gualitative methods to measure enterprise competitiveness is supported. The final part of the article is the analysis of a Polish model of enterprise competitiveness (of the Toruń team) based on RBV achievements. The analysis of the model structure – the subsystems of the competitiveness potential – indicates its universality and, thus, its usefulness for adapting it for the needs of complex research both with regard to competitiveness of the Polish health resort enterprises as well as others (e.g. Slovak health resorts).
Keywords: enterprise competitiveness, cross-border competitiveness, health resort enterprise, enterprise competitiveness model, tourist destination
JEL: I 15, I 18, I 25
str./p. 31-43
Karol Szomolányi, Martin Lukáčik, Adriana Lukáčiková - THE RELATION BETWEEN THE RATE OF CHANGE OF MONEY WAGE AND UNEMPLOYMENT RATES IN THE FRAME OF THE MICROECONOMIC DYNAMICS
Abstract-Abstrakt: The Phillips curve is a basic tool to understand relations between the growth rate of money wage and unemployment rates. Economic dynamics literature contains numerous precious analyses of the Phillips curve. Authors mostly automatically assume that the Phillips curve defines money wage growth rate, or infl ation rate as a decreasing and convex function of unemployment rate, or output gap and as an increasing function of expected money wage growth, or expected inflation rate. Basic models of the economic dynamics are the original market equilibrium models. If the subject of dynamic analyses is labour market – market commodity is labour and its price is money wage – we can derive the Phillips curve. Books and lectures on economic dynamics could be enriched with this approach. Such analyses could help to understand why the Phillips curve is decreasing or why it should be augmented by expectations.
Keywords: Phillips Curve, cobweb models, dynamic adjustment models
JEL: C 02, C 62, J 20
str./p. 44-65
Anna Majtánová, Tomáš Ondruška - ECONOMIC SENSE OF NON-LIFE INSURANCE AND SPECIFIC RISKS
Abstract-Abstrakt: The insurance is one of the most important parts of the financial market with respect to trading risks. Although the life insurance is better understood in the public, the non-life insurance plays at least as an important role in society as life insurance. Every company as well as insurance companies need to understand how to respond to current trends and globalisation. The knowledge of these trends by identifying the most important risks helps them to stand up to the competition and be successful in the insurance market. The emergence of these risks will have serious consequences for the insurance industry. And what is more, there are still new and new risks which are more interconnected.
Keywords: insurance market, insurance risks, functions of insurance, non-life
insurance, sense of insurance, trends in non-life insurance
JEL: G 22
str./p. 66-78
Marián Vongrej - FREEDOM, ELECTION AND MORALITY AS A BASIS OF CONSTITUTIONAL ECONOMICS
Abstract-Abstrakt: The aim of this paper is to demonstrate the bases of the constitutional economy. Freedom, free will, morality are the resources of each social-economic system. The morality and the ethics should be superior to the legislation. The written laws should be made for the society, common people, not for the thin group of politians,businessmen or lobby. The constitutional economy is part of the theory of public choice. Its main representatives are G. Tullock and J. M. Buchanan. The message of the constitutional economy is to encourage exchange and dialogue extending across a range of social sciences, including law, philosophy, political science and sociology.It explains the choice of the alternative sets of legal, institutional and constitutional rules that constrain the choices and activities of economic and political agents.
Keywords: Buchanan, constitution, constitutional economics, constitutionalism, ethics, government authority, morality, public choice theory, freedom, elections
JEL: B 50, H 70, K 40
str./p. 79-89
Peter Árendáš - POROVNANIE VÝNOSNOSTI KOMODÍT A AKCIÍ ŤAŽOBNÝCH SPOLOČNOSTÍ (Comparing Performance of Commodities and Stocks of Mining Companies)
Abstract-Abstrakt: The commodity cycle, scarcity of mineral resources and growing demand for them, have led to a sharp growth of commodity prices and thus the interest of investors in commodity markets in the past decade. One of the basic forms, and for many commodities the only form of investing is buying shares of mining companies. This article compares the performance of different classes of shares of mining companies, in comparison with the underlying commodity, over the past decade.
Keywords: commodities, mining companies, comparison, performance
JEL: L 71, O 16, E 2
str./p. 90-100
Beáta Gavurová - INFORMAČNO-TECHNICKÁ PODPORA ZAVEDENIA SYSTÉMU BALANCED SCORECARD (Informational and Technical Support of Introducing Balanced Scorecard)
Abstract-Abstrakt:
The article is focused on the assessment of the technical implementation of the BSC through the evaluation of the methodology and the tools supporting the implementation of the BSC. The importance of this issue is outlined by the fact that a comprehensive study on the implementation of BSC in the Slovak Republic has not been conducted yet. The mapped generations of the BSC declare the development and improvement of software solutions. Nowadays, managers are offered a wide range of software tools, which not only declare the results, but also map the strategy and show the relationship of cause and effect, plan and create scenarios. Given today’s large volumes of data, the difficulty of collecting, processing and archiving, we believe that IT support is necessary for successful implementation of the system. This is confirmed by research results, which show that almost one third of respondents uses the model approach of the BSC implementation. The model approach is significantly different from approaches in management theory, mostly in the strong link to external support tool software. Application of any software solution should take into account that the BSC is a management system, rather than a system for dealing with IT company problems.
Keywords: Balanced Scorecard, technical implementation of BSC, model approach to BSC.
JEL: M 15, M 19
str./p. 101-114
Vojtech Stanek - SPOLOČENSKÁ ZODPOVEDNOSŤ PODNIKOV A PODNIKOVÁ SOCIÁLNA POLITIKA (Corporate Social Responsibility and Corporate Social Policy)
Abstract-Abstrakt:
Corporate social responsibility (CSR) is connected with the quality of life of the employees. The concept is related to principles such as responsibility,involvement, transparency, and interest. In the present-day globalized world the CSR but also the corporate social policy are instruments of improving the credibility of the reputation in relation to employees, co-workers, customers and suppliers. For the company it means success.
Keywords: corporate social responsibility, corporate social policy, social responsibility, social benefits of companies
JEL: D 6, D 60
str./p. 115-123
RECENZIE/REVIEWS
Marcela Rabatinová
KUŠNÍROVÁ, J. a kol.: Daňovníctvo – daňová teória a politika I – praktikum. Prvé vydanie.
Bratislava: IURA EDITION, 2011, 138 s., ISBN 978-80-8078-408-9
str. /p. 124
Vladimír Gonda
ŠVIHLÍKOVÁ, I.: Globalizace a krize. Souvislosti a scénáře. Všeň: GRIMMUS, 2010,
296 s., ISBN 978-80-87461-01-3
str./p. 124-125
Katarína Belanová
ROMANČÍKOVÁ, EVA: Ekonómia a životné prostredie. Bratislava: IURA EDITION,
2011, 224 s., ISBN 978-80-8078-426-3
str./p. 126-128
