Ľudský kapitál a spoločnosť 2016

E-book

Denisa Rovenská - Eliška Župová (eds.)

Proceedings of the Scientific Conference Held on November 14, 2019

The presented publication contains contributions oriented towards the environment of public administration organizations, which were presented by the authors in the form of lectures. The contributions focused on the issue of bureaucratic rules applied in various organizational and political processes and on the issue of knowledge organization from different perspectives. The information discussed during the scientific conference contributed to emphasizing the need to address this issue primarily from an interdisciplinary framework. It is precisely the integration of diverse knowledge and experiences from many scientific disciplines that ensures the comprehensiveness of understanding the researched topic in both its breadth and depth.

We would like to express sincere gratitude to the entire scientific committee and all reviewers for their time and willingness to participate in the creation and improvement of this publication.

We are honored to offer readers a collection whose content is interesting and informationally rich, and we also hope that it will inspire further research and create an environment for future stimulating discussions.

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E-book

Peter Fedoročko (eds.)

From June 14 to June 17, 2022, the 8th annual Spring School for Doctoral Students at Pavol Jozef Šafárik University in Košice will take place in Liptovský Ján. The scientific program of the spring school will comprise 3 plenary lectures by leading scientific experts and 1 workshop. Doctoral students will present their research papers in two sections: 22 doctoral students of Faculty of Public Administration, Faculty of Law and Faculty of Arts, and 26 doctoral students of Faculty of Medicine and Faculty of Science. The scientific programme of the spring school will also include a panel discussion with the management of Pavol Jozef Šafárik University in Košice.

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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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