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Cutting Red Tape – Legal and Institutional Tools to Promote SMEs 减少繁文缛节——促进中小企业发展的法律和制度工具
Danube Pub Date : 2020-09-01 DOI: 10.2478/danb-2020-0011
Tina Sever, Dejan Ravšelj, Aleksander Aristovnik, P. Kovač
{"title":"Cutting Red Tape – Legal and Institutional Tools to Promote SMEs","authors":"Tina Sever, Dejan Ravšelj, Aleksander Aristovnik, P. Kovač","doi":"10.2478/danb-2020-0011","DOIUrl":"https://doi.org/10.2478/danb-2020-0011","url":null,"abstract":"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.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47935796","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
Volatility Modelling and VaR: The Case of Bitcoin, Ether and Ripple 波动性建模和VaR:比特币、以太币和瑞波币的案例
Danube Pub Date : 2020-09-01 DOI: 10.2478/danb-2020-0015
Jakub Ječmínek, G. Kukalová, L. Moravec
{"title":"Volatility Modelling and VaR: The Case of Bitcoin, Ether and Ripple","authors":"Jakub Ječmínek, G. Kukalová, L. Moravec","doi":"10.2478/danb-2020-0015","DOIUrl":"https://doi.org/10.2478/danb-2020-0015","url":null,"abstract":"Abstract Since Bitcoin introduction in 2008, the cryptocurrency market has grown into hundreds-of-billion-dollar market. The cryptocurrency market is well known as very volatile, mainly for the fact that the cryptocurrencies have not the price to fall back upon and that anybody can join the trading (no license or approval is required). Since empirical literature suggests that GARCH-type models dominate as VaR estimators the overall objective of this paper is to perform comprehensive volatility and VaR estimation for three major digital assets and conclude which method gives the best results in terms of risk management. The methods we used are parametric (GARCH and EWMA model), non-parametric (historical VaR) and Monte Carlo simulation (given by Geometric Brownian Motion). We conclude that the best method for value-at-risk estimation for cryptocurrencies is the Monte Carlo simulation due to the heavy diffusion (stochastic) process and robustness of the results.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44384409","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 Comparative Analysis of Women’s Status in Labor Relations in Modern Slovakia and the Czech Republic 斯洛伐克与捷克现代劳动关系中妇女地位的比较分析
Danube Pub Date : 2020-09-01 DOI: 10.2478/danb-2020-0012
Juraj Hamul’ák, Lenka Freel, Denisa Nevická
{"title":"The Comparative Analysis of Women’s Status in Labor Relations in Modern Slovakia and the Czech Republic","authors":"Juraj Hamul’ák, Lenka Freel, Denisa Nevická","doi":"10.2478/danb-2020-0012","DOIUrl":"https://doi.org/10.2478/danb-2020-0012","url":null,"abstract":"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.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42613145","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: 1
Some Economic Characteristics of Internet Platforms 互联网平台的一些经济特征
Danube Pub Date : 2020-06-01 DOI: 10.2478/danb-2020-0009
Peter Plavčan, Rastislav Funta
{"title":"Some Economic Characteristics of Internet Platforms","authors":"Peter Plavčan, Rastislav Funta","doi":"10.2478/danb-2020-0009","DOIUrl":"https://doi.org/10.2478/danb-2020-0009","url":null,"abstract":"Abstract Various internet platforms have rapidly developed into central points of everyday life, for private individuals as well as for companies (often dominated by a single or a few companies). At the same time these internet platforms are advancing into more and more areas of business. This creates the risk of dependency, abuse of power, manipulation, concentration of power, centralization of data and information with corresponding effects on technological development, innovation, economy, society and politics. From an economic point of view, this article examines how the strong market positions of internet platforms arise and can be maintained. The dynamics of these technology and innovation-driven markets and the differences from conventional markets are also discussed. These internet markets have emerged from a series of innovations and are characterized by rapid technological development. Taking into account the economic peculiarities as well as knowledge from innovation and governance research, recommendations are drawn up on how these problems can be dealt with.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47780973","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: 9
Analysis of the Key Factors for Successful Public Policy Implementation: A Qualitative Study in Slovenia 公共政策成功实施的关键因素分析:斯洛文尼亚的定性研究
Danube Pub Date : 2020-06-01 DOI: 10.2478/danb-2020-0007
Ž. Kotnik, Lan Umek, P. Kovač, D. Stanimirović, Mirko Vintar
{"title":"Analysis of the Key Factors for Successful Public Policy Implementation: A Qualitative Study in Slovenia","authors":"Ž. Kotnik, Lan Umek, P. Kovač, D. Stanimirović, Mirko Vintar","doi":"10.2478/danb-2020-0007","DOIUrl":"https://doi.org/10.2478/danb-2020-0007","url":null,"abstract":"Abstract This paper analyses the role and significance of the selected factors for the successful design and implementation of public policies in Slovenia and more broadly. Based on structured interviews and content analysis of the responses, we investigated the impact of predefined factors (i.e. strategic, institutional, normative, economic/financial, methodological/procedural, organisational/human resources/ICT support factors). The aim of the article is to analyse the case of Slovenia, to identify which factors contribute most to the successful design and implementation of public policies, and to provide a basis for comparison with similar countries or systems. The research findings imply several conclusions, particularly strategic factors, which have been identified as the most essential. The other findings are related to the lack of evaluation practice, the discontinuity of and early changes in government, which affect all aspects of policy execution and lead to poor intersectoral collaboration as well as insufficient and ineffective public debate. Not surprisingly, all of the identified hindrances are featured in the pertinent theories as necessary democratic dimensions of contemporary public governance. Contrary to the national context, the EU influence seems to expedite policymaking processes and contribute to the consistency of policies.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45114260","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: 5
The Inadequacy of Classical Regulatory Approaches in a Complex Environment 复杂环境下经典监管方法的不足
Danube Pub Date : 2020-06-01 DOI: 10.2478/danb-2020-0006
Mirko Pečarič
{"title":"The Inadequacy of Classical Regulatory Approaches in a Complex Environment","authors":"Mirko Pečarič","doi":"10.2478/danb-2020-0006","DOIUrl":"https://doi.org/10.2478/danb-2020-0006","url":null,"abstract":"Abstract The interactions, interdependence, dynamism, diversity, emergency and other elements of complexity should be embedded in legal rules to cope with the complex environment. If it is obvious that the latter is hard to manage with the classical forms of legal rules, this common-sense is tricking us into an insistence on such rules. The complex environment and the people are complex adaptive systems, and such should be also legal rules when applied in such an environment. Public systems should systemically address the environment because the latter is per se blind to rules. The aim of this paper is to give directions towards the use of complex adaptive rules with the enumeration of elements of complexity. Based on the elaborated and included elements of complexity the paper finds that collective decision-making, here named as synomy, presents the appropriate shift from experts to the people and database oracles. The possibility to store and process a large amount of data (with the better statistical prediction) gives collective wisdom preference over the people as individuals, over experts and the classical legal approaches. Based on this the paper presents different rules that are accustomed to different environments.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49627020","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
A New Model of Criminal Intelligence in the Slovak Republic 斯洛伐克共和国刑事情报的新模式
Danube Pub Date : 2020-06-01 DOI: 10.2478/danb-2020-0010
Jozef Stieranka, A. Vaško
{"title":"A New Model of Criminal Intelligence in the Slovak Republic","authors":"Jozef Stieranka, A. Vaško","doi":"10.2478/danb-2020-0010","DOIUrl":"https://doi.org/10.2478/danb-2020-0010","url":null,"abstract":"Abstract The purpose of this article is to examine the issue of criminal intelligence in the Slovak Republic with emphasis on determining its functionality and whether it reflects the requirements formulated in the European models of criminal intelligence. The authors comprehensively examine the current legislation in the subject area in the Slovak Republic. The paper is a partial output from the realized scientific research task VYSK. no. 231 “National Model of Criminal Intelligence Service in the Slovak Republic”. The authors came to the conclusion that the current legal regulation of criminal intelligence in the Slovak Republic is not in line with the recommendations of the European Criminal Intelligence Model. In this context, it can be expected that it will be necessary to adopt legislative changes and accept the authors’ proposed New Concept of Criminal Intelligence in order to align the criminal intelligence system with the recommendations of the European Union institutions.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45972421","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
Relationship of Criminal Proceedings to Civil Litigation, Insolvency and Tax Proceedings 刑事诉讼与民事诉讼、破产和税务诉讼的关系
Danube Pub Date : 2020-06-01 DOI: 10.2478/danb-2020-0008
P. Kotlán
{"title":"Relationship of Criminal Proceedings to Civil Litigation, Insolvency and Tax Proceedings","authors":"P. Kotlán","doi":"10.2478/danb-2020-0008","DOIUrl":"https://doi.org/10.2478/danb-2020-0008","url":null,"abstract":"Abstract The main goal of this article is to clarify the nature of criminal proceedings and its relationship to civil litigation, insolvency and tax proceedings. The understanding of the purpose of the proceedings, the nature of the liability fulfilled in the proceedings and the principles on which the proceeding is based can facilitate the investigation of economic crime by the prosecuting authorities. The results of the work lead to the conclusion that key factors are the purposes of each proceedings and differences in the principles by which they are governed. But legal norms are not always unambiguous – for instance, in the issue of the so-called punitive damages, the relationship between collateral proceedings and insolvency proceedings or the nature of penalties under Art. 251 of the Tax Code.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47009106","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: 3
Features of the Application of the Decisions of the European Court of Human Rights by Ukrainian Courts in Tax Cases 乌克兰法院在税务案件中适用欧洲人权法院裁决的特点
Danube Pub Date : 2020-03-01 DOI: 10.2478/DANB-2020-0005
I. Babin
{"title":"Features of the Application of the Decisions of the European Court of Human Rights by Ukrainian Courts in Tax Cases","authors":"I. Babin","doi":"10.2478/DANB-2020-0005","DOIUrl":"https://doi.org/10.2478/DANB-2020-0005","url":null,"abstract":"Abstract The purpose of this article is to explore the subject of applying to the European Court of Human Rights in tax cases, the place of decisions of the European Court of Human Rights in the system of sources of tax law, the problems arising from the application of ECtHR decisions by Ukrainian courts in tax cases. The research was carried out using formal-dogmatic, system-structural, comparative-legal, historical and other methods of scientific cognition. The author concludes that it is important to use the decisions of the European Court of Human Rights to resolve public law disputes, the subject of which is public finances. After all, the Ukrainian tax system and tax legislation, the tax status of taxpayers and tax authorities should be based on the fundamental principles enshrined in the Convention and which have repeatedly been systematically interpreted in the decisions of the European Court of Human Rights.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47742064","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: 1
Mediation in the Context of Law Acquaintance1 法律认识背景下的调解1
Danube Pub Date : 2020-03-01 DOI: 10.2478/DANB-2020-0001
Urbanová Martina, Holá Lenka, Lakomý Martin
{"title":"Mediation in the Context of Law Acquaintance1","authors":"Urbanová Martina, Holá Lenka, Lakomý Martin","doi":"10.2478/DANB-2020-0001","DOIUrl":"https://doi.org/10.2478/DANB-2020-0001","url":null,"abstract":"Abstract As mediation and its support across the European Union have been growing, we can assume that the public is better aware of this option of dispute resolution. The law acquaintance with the focus on mediation has not been studied extensively, although the identification of the current state is crucial for formulating the effective strategies for its broader use. The aim of this paper based on the quantitative survey on a representative sample in the Czech Republic is to examine the mediation awareness and its differences across individual characteristics. The statistical analysis identifies very low awareness of mediation and its aspects. Moreover, this knowledge is higher among people with higher education, among middle-aged people and older people living in bigger municipalities. Based on the findings, the authors suggest that targeted campaigns organised by the state should be conducted through the channels accessible to the sociodemographic groups with lower awareness of mediation.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42725180","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
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