Základy štátovedy

E-book

Ondrej Mitaľ - Denisa Rovenská - Eliška Župová  a kol.

The University Textbook is the first one of two publications prepared for the newly created study subject "Competencies of Capacities in Public Institutions ", implemented within the activity "Cooperation of Public Institutions in Youth's Education" of the project "Future of Public Administration" (FoPA), which is implemented in the Good Governance and Cross-Border Cooperation program, co-financed by the EEA Financial Mechanism and the State Budget of the Slovak Republic. However, the consistent implementation of the concept of Good Governance requires an in-depth understanding of the aspects that are associated in practice with the application of individual principles of Good Governance. The presented university textbook "Good Governance manual for Future Experts in Public Institutions" has ambition in fulfilling the 12 principles of Good Governance.

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E-book

Stanislav Konečný

The topic of our research task of the same name VEGA 1/0757/17 was based on the question – and was likewise defined in its approved project – how public administration as one of the providers of public services can act as efficiently as possible in favour of making these services available from the aspect (place of permanent residence) of the citizen.

This can be done with a certain optimality in the structure of public administration, primarily at the local, but also at the supra-local, e.g. regional, level. If, for example, the settlement structure is too disintegrated, or conversely the regional structure is too aggregated (or even too fragmented), various alternative solutions must be sought that are rational and optimal for satisfying citizens and that will not waste public resources.

In this, it is also questionable how the system of state administration authorities and local government authorities is reflected in this structure (in the case of known differences in their operation in both these regimes, or in a regime of delegated performance of state administration), including the conditions of funding these services as public services.

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E-book

Milan Douša - Tatiana Gmitrová - Oskar Tóth - Matúš Vyrostko (eds.)

Peer-reviewed proceedings of contributions from the 5th year of the doctoral students' scientific conference, February 6, 2020

The dynamically evolving contemporary society creates expectations and demands among citizens for public administration to be efficient, reliable, open, professional, and fast. New theories of knowledge, in connection with constant changes, must also include practical application and reflection of these characteristics in the public administration system in practice. For this reason, it is important to pay attention to new approaches from both theoretical and practical perspectives to the application of modern public administration in the conditions of the V4 countries.

Given that public administration is an interdisciplinary scientific discipline that utilizes knowledge from a wide range of scientific fields and thus enables a comprehensive approach to solving problems of modern public administration, the peer-reviewed proceedings of contributions from the doctoral students' scientific conference are divided into three sections: socio-economic, political science, and legal. The sections eruditely respond to current public administration problems from both theoretical and practical perspectives.

PhDr. Milan Douša
Chairman of the Organizing Committee

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E-book

Eva Mihaliková

The presented publication offers an overview of accounting issues and is focused on bookkeeping in budgetary organizations established by municipalities and higher territorial units. The introduction points out the basic principles of accounting and the need for harmonization. It then focuses on the specifics of financing in self-governing budgetary organizations and their accounting representation.

Subsequent sections are dedicated to individual accounting classes, where basic concepts are defined and entries of selected accounting cases are explained. The final part covers the accounting closing, which defines activities related to closing the accounting period and highlights the process of preparing the financial statements.

Budgetary organizations belong to public administration entities that prepare only individual financial statements, which, however, are included in the consolidated financial statements of their founder. Following from this, the concluding subchapters are also devoted to a brief explanation of the essence of consolidation, the need for audits, and the methods of disclosing data from financial statements.

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