Teória a prax verejnej správy (2024)

E-book

Josef Bernhart - Peter Decarli - Davide Maffei (eds.)

Publikácia je koncipovaná ako interdisciplinárna vedomostná báza zahŕňajúca východiská, spoločné témy a výzvy relevantné pre komunálnu politiku, digitalizáciu na úrovni obcí a miest a témy zelenej transformácie. Hlavnými cieľovými skupinami tejto publikácie sú učitelia a vedeckí pracovníci, študenti vysokých škôl verejnej správy, politických vied a príbuzných odborov a odborníci už pôsobiaci v orgánoch samosprávy obcí alebo miest. Odborníci z rôznych univerzít a výskumných inštitúcií v unikátnom medzinárodnom konzorciu obohacujú vďaka publikácii vedeckú diskusiu, ako aj diskusiu o najnaliehavejších a najrelevantnejších témach týkajúcich sa digitálnej a zelenej transformácie s dôrazom na komunálnu úroveň spravovania.

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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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E-book

Gabriel Eštok - Gabriela Szabariová - Matúš Béreš (eds.)

Presented publication is an outcome from the scientific conference for students and young scientists that took place on 12th and 13th May 2016 at the Department of Political science, Faculty of Arts, Pavol Jozef Šafárik University in Košice. The main aim of the presented is to bring up outcomes of research of young scientists and students from Slovakia, as well as from abroad. Many of the presented papers have become integral part of qualification theses of their authors.

This conference proceedings contains 22 papers in Slovak, Czech and English language thematically creating four different parts.

Papers regarding international relations or issues exceeding a level of state power are dealing with issues of globalization, counterculture, international terrorism, extremism and a role of the EU in the Arctic. Papers dealing with the situation in the Slovak republic and abroad cover reform of security in Slovakia and in Romania, issue of dealing with totalitarian history of the states of the Visegrad group as well as development of funding of education system in Slovakia since 1919. In case of authors focusing on the socio-political situation in Slovakia we can find papers analyzing role of a reeve in city of Košice, first great political conflict during a rule of Vladimír Mečiar in Slovakia, role of Roma population in political environment in Slovakia, but also those concerning local activist or action groups and examining attitude of nursing care students towards euthanasia. The conference proceedings contents also four papers regarding theoretical or philosophical issues.

Their authors focused on topic of social state, social equality, democratic theories and transformation of human nature in “post-human” era.

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Peter Molitoris

Hlavným cieľom predkladanej publikácie je podrobiť kritickej analýze možnosti využitia konsenzuálnych prostriedkov alternatívnych riešení sporov v oblasti verejnej správy, konkrétne v oblasti individuálnej rozhodovacej činnosti správnych orgánov - v správnom konaní.