The talent management and its usage at human resources management in enterprises

The article describes the nature, content, significance and benefits of talent management and its processes - the acquisition, development and retention - in the context of human resources management in the organization. It is based on a prerequisite that a well-adjusted and working system of talent management can make it possible for the organization to survive and grow in the current competitive, global business environment. The text also brings information of talent management utilization in Moravia and Silesia regions’ organizations.Talent, talent management, acquisition, development, retention., Labor and Human Capital, M12,

Spatio-temporal regulation of mRNA decay revealed by a novel single-molecule dual-color imaging method

Discoveries that have been made over past decades emphasized the importance of post-transcriptional control as a means of regulating gene expression. RNA turnover is one of the key aspects of post-transcriptional control that contributes directly towards maintenance of normal cellular homeostasis. Degradation of functional messenger RNAs (mRNAs) is a tightly regulated process and its dysregulation results in either excessive or insufficient amounts of mRNAs within cells that eventually lead to a disease-associated condition. Furthermore, multiple quality control mechanisms eliminate aberrant mRNAs thereby preventing their translation into malfunctioning proteins. The realization of the importance of RNA decay pathways has fueled further research towards understanding the underlying molecular mechanisms in RNA turnover and its regulation. All protein-coding mRNAs, as well as non-coding RNAs, have distinct half-lives and are ultimately degraded. Previously, many of the factors involved in RNA decay pathways have been identified and studied. Two types of enzymes are shared among RNA decay pathways: exonucleases and endonucleases. The former are further divided into 5′-to-3′ and 3′-to-5′ degrading enzymes and their activation is often dependent on prior removal of terminal stability marks from an RNA molecule. The best-studied exonuclease is Xrn1 that degrades an RNA substrate from the 5′-end to 3′-end. On the other hand, endonucleases cleave an RNA strand to expose the resultant fragments to exonucleases, circumventing the requirement of first removing the stability marks. Most of our current appreciation of the molecular mechanisms related to the mRNA decay is attributable to the methods that involve ensemble measurements. However, these measurements often result in an averaged outcome from whole population of cells, wherein information about variability among individual cells is lost. In addition, the possibility to get information on the spatio-temporal regulation of mRNA decay is limited using ensemble methods. Hence, accurate dissection of the spatial and temporal regulation of mRNA decay requires development of a single-molecule method that preserves information on cell-to-cell variability. Single-molecule RNA imaging methods have already been used to study several aspects of the mRNA life cycle and they have helped to uncover in vivo regulations that were not possible to observe before. However, a powerful imaging method allowing for an observation of mRNA turnover in real-time at the level of single cells/molecules has been missing. During my PhD, I established a robust single-molecule imaging technique in order to characterize the spatio-temporal dynamics of RNA turnover within its cellular context. I engineered an mRNA reporter that contains viral tandem pseudo-knots placed between PP7 and MS2 stem-loops. These orthogonal stem-loops can be labeled with spectrally distinct fluorescent proteins. In addition, the viral pseudo-knots block Xrn1-mediated degradation resulting in stabilization of the reporter’s 3′-degradation intermediate that is otherwise inherently instable. This stabilized 3′-end contains only the MS2 stem-loop region. Thus, intact mRNAs are labeled with both fluorophores, while incompletely degraded mRNA fragments are labeled only with a single fluorophore. I used the amounts and positions of intact mRNAs and stabilized 3′-ends as readout of mRNA degradation. Therefore, this technique is called 3(Three)′-RNA End Accumulation during Turnover (TREAT). I applied TREAT to monitor the fates of mRNAs in single fixed and living mammalian cells. Using this method, I measured the kinetics and cell-to-cell variability of mRNA decay in fixed cells. The nuclear export rates and cytoplasmic mRNA half-lives showed that individual degradation events occur independently within the cytoplasm suggesting that there is no burst in mRNA degradation. In addition, I found that transcripts, as well as degradation intermediates, are dispersed throughout cytoplasm and are not enriched within processing bodies in living cells. Imaging of an mRNA biosensor targeted for an endonucleolytic cleavage by the RNA-induced silencing complex (RISC) showed that slicing can be observed in real-time in cytoplasm of living cells but does not occur in nucleus. The slicing events were found to have no spatial preference with respect to the distance from the nucleus. In addition to the rate of synthesis and the rate of turnover, the levels of mRNAs were found to be affected by the rate of translation as well. Indeed, I have also observed that inhibition of translation by several compounds increases mRNA stability, suggesting that the processes of mRNA degradation and translation are globally interconnected. The cross-talk among three processes central to the mRNA life cycle, transcription, degradation and translation, is becoming increasingly apparent. However, further research is required to obtain a detailed understanding of the molecular interplays in eukaryotic cells. As TREAT system visualizes mRNA from its synthesis in the nucleus through export to degradation in cytoplasm, I anticipate that this methodology will provide a framework for investigating the entire life history of individual mRNAs in single cells

Piercing The Corporate Veil US Lessons From Romania And Slovakia

This article describes and analyzes the doctrine of piercing the corporate veil in various jurisdictions across the world. First, it introduces the development and history of this doctrine in the United States - the jurisdiction, which has nurtured this legal concept for several centuries. Second, it analyzes its possible implementation within two chosen jurisdictions in Central and Eastern Europe: Romania and Slovakia. The authors’ aim is to assess their home jurisdictions and examine whether these jurisdictions apply the doctrine, if so, then in which form and to what extent. The authors analyze different areas of their respective legal systems - company law, civil law, and bankruptcy law. Lastly, the authors reason why the doctrine of corporate veil piercing is of importance to any legal system, and why the legislators in CEE region specifically should consider inserting and applying it

Piercing The Corporate Veil US Lessons From Romania And Slovakia

This article describes and analyzes the doctrine of piercing the corporate veil in various jurisdictions across the world. First, it introduces the development and history of this doctrine in the United States - the jurisdiction, which has nurtured this legal concept for several centuries. Second, it analyzes its possible implementation within two chosen jurisdictions in Central and Eastern Europe: Romania and Slovakia. The authors’ aim is to assess their home jurisdictions and examine whether these jurisdictions apply the doctrine, if so, then in which form and to what extent. The authors analyze different areas of their respective legal systems - company law, civil law, and bankruptcy law. Lastly, the authors reason why the doctrine of corporate veil piercing is of importance to any legal system, and why the legislators in CEE region specifically should consider inserting and applying it

ANALYSIS OF TAX SYSTEMS IN SLOVAKIA AND HUNGARY

Taxes are very important and significant economic and political tool in a market economy. Various definitions of taxes are known from the fiscal theory and practice. In general, the tax can be characterized as a mandatory, legally established, non-equivalent, usually recurring payment, which is paid by taxpayers to the State in a specified amount and within a specified period. Each country has its own tax system, which is the result of historical development. Tax systems have gradually changed, they have been adapted to the specificities and needs of each country. The aim of this paper is to examine the tax systems of two neighbouring Central European countries, namely Slovakia and Hungary, and to determine their position within the European Union. There will be made an analysis of tax revenues in these countries and also an analysis of trends in tax rates. The analyses will be focused mainly on personal income tax, corporate income tax and value added tax; a comparison of the tax burden will be made between Slovakia, Hungary and the European Union Member States. When examining the tax burden the indicator of the tax quota will be used, this is currently one of the most common indicators of measurement and comparison of the tax burden

Integrated performance measurement system for Slovak heating industry: A balanced scorecard approach

The prerequisite for businesses’ success, competitiveness, and non-bankruptcy is their performance. An effective performance measurement system is a suitable tool for measuring and improving business performance. The development in performance measures moved from financial measures focused on company profitability to measurement systems combining different methods, approaches, and tools. The paper aims to identify key performance indicators for Slovak heating companies based on the developed integrated performance measurement system. The analysis sampled 292 Slovak companies within SK NACE 35 (heating industry). The performance measurement system was built on balanced scorecard principles, while the least absolute shrinkage and selection operator (Lasso regression) method was used to select financial indicators. Based on the combination of the above methods, a performance measurement system framework for the analyzed sample of businesses was created. The results show that when managing performance, the analyzed businesses should focus on the following financial performance indicators: Receivables turnover ratio, Return on equity, Return on costs, Total debt to total assets, Material intensity, Labor to revenue ratio, Netto cash flow to assets, Net working capital to total assets, and Short-term liabilities to assets. When building performance measurement system based on balanced scorecard principles, financial indicators were supplemented by non-financial ones. In addition to the original balanced scorecard principles, the performance measurement system was extended by environmental constituents. Also, the paper’s deliverable combines Lasso regression and balanced scorecard principles in order to select key performance indices. AcknowledgmentThis paper is prepared within the grant scheme VEGA No. 1/0741/20 (the application of variant methods in detecting symptoms of possible bankruptcy of Slovak businesses in order to ensure their sustainable development)

Research in the field of economic crime in Slovakia

Consequences of the crime influence the life of the whole society, it permeates to all areas of social life, as well as it penetrates into the lives of ordinary citizens of Slovakia. One of the most significant crimes is the economic crime. The relevance and the seriousness of the economic crime are expressed by its immediate threat of economic life and of the prosperity of society. The relevance of this issue is underlined by the fact that in the recent years there is an increase of new and more dangerous forms of crime. The aim of this paper is to examine the overall number of economic crime and the damages caused by these criminal activities in Slovakia during the last ten years. The emphasis will be put on the analysis of the number of business entities influenced by the economic crime, on the analysis of economic crime by the sectors of national economy and by the forms of economic crime in Slovakia. We will analyse the most common ways of committing tax frauds and accounting frauds, that distorts the business environment and it represents also a significant threat to the public finances. The complex accounting and tax issues enable the defrauders to commit accounting frauds and tax frauds; this is because of the deficiencies in the legislation, inefficient control processes and complexity of management. After that we analyse the number of Slovak companies with the owner from a tax haven. Within the analysis of secondary data in this paper appropriate mathematical and statistical methods will be used. Based on the evaluation of the results of research, conclusions and suggestions will be drawn.peer-reviewe

Natural Resources and Income Inequality in Developed Countries: Synthetic Control Method Evidence

We examine the causal effect of natural resource discoveries on income inequality using the synthetic control method on data from 1947 to 2009. We focus on the natural discoveries in Denmark, Netherlands, and Norway in the 1960–1970s and use top 1% and top 10% income share as the measure of income inequality. Many previous studies have been concerned that natural resources may increase income inequality. To the contrary, our results suggest that natural resources decrease income inequality or have no effect. We attribute this effect to the high institutional quality of countries we examine. © 2021, The Author(s), under exclusive licence to Springer-Verlag GmbH, DE part of Springer Nature.Horvath acknowledges the hospitality of the Leibniz Institute for East and Southeast European Studies, where he stayed as a visiting researcher. Horvath has been supported by Charles University Research Centre Program No. UNCE/HUM/035. Horvath and Horvathova acknowledge the support from the Czech Science Foundation Grant No. 20-18261S

Democratic Institutions, Natural Resources, and Income Inequality.

This paper examines how democratic institutions shape the nexus of natural resources and income inequality, under the hypothesis that democracy can help to alleviate the possible effects that resources may have on income inequality. Starting from a survey of the existing literature, we provide a cross-country regression analysis showing that the effect of natural resources on income inequality does indeed depend on democracy. Our results suggest that, if the level of democracy in a country is high, natural resources have the ability to lower inequality. This finding suggests several avenues for future research

Adaptive responses to cool climate promotes persistence of a non-native lizard

Successful establishment and range expansion of non-native species often require rapid accommodation of novel environments. Here, we use common-garden experiments to demonstrate parallel adaptive evolutionary response to a cool climate in populations of wall lizards (Podarcis muralis) introduced from southern Europe into England. Low soil temperatures in the introduced range delay hatching, which generates directional selection for a shorter incubation period. Non-native lizards from two separate lineages have responded to this selection by retaining their embryos for longer before oviposition-hence reducing the time needed to complete embryogenesis in the nest-and by an increased developmental rate at low temperatures. This divergence mirrors local adaptation across latitudes and altitudes within widely distributed species and suggests that evolutionary responses to climate can be very rapid. When extrapolated to soil temperatures encountered in nests within the introduced range, embryo retention and faster developmental rate result in one to several weeks earlier emergence compared with the ancestral state. We show that this difference translates into substantial survival benefits for offspring. This should promote short- and long-term persistence of non-native populations, and ultimately enable expansion into areas that would be unattainable with incubation duration representative of the native range