Danube Pub Date : 2023-03-01 DOI: 10.2478/danb-2023-0001

L. Shkulipa

{"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}

引用次数: 0

Czech Corporate Effective Tax Rate as Investors Costs Changes with Times 作为投资者成本的捷克企业有效税率随时代而变化

Danube Pub Date : 2023-03-01 DOI: 10.2478/danb-2023-0003

J. Rohan, L. Moravec, G. Kukalová, Jakub Ječmínek, Jana Hinke

引用次数: 0

Abuse of the Social System in the Czech Republic 捷克共和国社会制度的滥用

Danube Pub Date : 2023-03-01 DOI: 10.2478/danb-2023-0005

Dana Bína, L. Moravec, G. Kukalová, Eliška Mrázová, Daniela Cvik

引用次数: 0

Handling Weapons as a Source of Security Threats in the Local Environment 处理武器作为当地环境中安全威胁的来源

Danube Pub Date : 2023-03-01 DOI: 10.2478/danb-2023-0002

Martin Muženič

{"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}

引用次数: 0

The Right to Remedy Corporate Relations: A Question of Theoretical Certainty 公司关系救济权：一个理论确定性问题

Danube Pub Date : 2023-03-01 DOI: 10.2478/danb-2023-0004

A. Kostruba

{"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}

引用次数: 0

Errare Humanum Est. The Right of Businesses to Make a Mistake and the Inspection Process 错误的人性Est.企业犯错的权利和检查过程

Danube Pub Date : 2022-12-01 DOI: 10.2478/danb-2022-0019

Anna Hołda-Wydrzyńska

引用次数: 0

Machine Learning and Regularization Technique to Determine Foreign Direct Investment in Hungarian Counties 机器学习和正则化技术确定匈牙利各县的外国直接投资

Danube Pub Date : 2022-12-01 DOI: 10.2478/danb-2022-0017

Devesh Singh, M. Turała

引用次数: 0

The New Hungarian Legislation on Money Laundering and the Current Challenges of Cryptocurrencies 匈牙利关于洗钱的新立法和加密货币的当前挑战

Danube Pub Date : 2022-12-01 DOI: 10.2478/danb-2022-0016

I. Ambrus, K. Mezei

引用次数: 0

Features of Self-Taxation as a Form of Local Budget Revenues 地方预算收入形式的个税特征

Danube Pub Date : 2022-12-01 DOI: 10.2478/danb-2022-0018

I. Babin

引用次数: 1

The Impact of Digital Technologies on Neoclassical Labour Market 数字技术对新古典劳动力市场的影响

Danube Pub Date : 2022-12-01 DOI: 10.2478/danb-2022-0020

K. Petrová

{"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}

引用次数: 2

Danube最新文献