Industrial symbiosis in European policy: overview of recent progress

The aim of the paper is to explain the cooperation and processes realized within the industrial networks based on the principles of industrial symbiosis in Denmark, Russia and Slovakia. The identified examples can be characterized as best practices in the field of industrial symbiosis that influences importantly the development of regions, where they are localized. Industrial symbiosis as a voluntary cooperation of enterprises with the aim to optimize production costs and improve the environment could influence positively the development of areas where the companies are operating. The paper includes three examples of ‘best practices’ from Denmark, Russia and Slovakia. The examples refer the wide range of benefits that this kind of cooperation brings

Umelecký text ako interpretačný problém a podnet pre estetickú výchovu: k problematike interpretácie grafickej knihy Shauna Tana Pravidlá leta

The paper deals with Shaun Tan ́s picture book Rules of Summer (2013, in Czech – Pravidla léta, 2014). The book may be included in literature "from interface", therefore in the context of literature for children and youth, but also in literature for adult recipients. The literary text is semantically intensified with illustrations, because "contents" of knowledge that are received by central characters are represented by brilliant images of emotional memory and subconscious of the boy. In his book author shows the peripheral areas and segments (road, factory, the building with tanks, junkyard, etc.) and subjects (boys, mechanical beings). He chooses forgotten spaces (buildings),summer vacation time as the time for releasing imagination and tells about childhood and child, about the power of friendship through the symbolic meaning of space and time, extraordinary storylines and objects that are enriched with the imaginative aspect. As the name of Tan's picture book implies, the author has specified the time during which the rules of friendship are defined as elemental human bond at the "periphery" of the company or in the industrialized world. Selected artistic text as a problem of interpretation and an object of art theory reflection can become an aesthetic education initiative

Disparities in Czech and Slovak Accouting Law

Diplomová práca rieši a analyzuje rozdiely medzi českou a slovenskou účtovnou legislatívou. Porovnáva najmä Zákon o účtovníctve v Českej a Slovenskej republike, České účtovné štandardy a Opatrenie MF SR zaoberajúce sa podrobnosťami o postupoch účtovania pre účtovné jednotky účtujúce v sústave podvojného účtovníctva.The diploma thesis theses solve and analyze differencies between the Czech and Slovak accounting legislation. It compares mainly the Act of accountancy in Czech and Slovak republik, the Czech accounting standards and arrangements of the Department of Finance SR dealing with circumstances of account manners for accounting units accounting in the double entry bookkeeping.

Creativity and Intangibles in the Public Sector: Sources and Socio-Economic Importance in Slovakia and Slovenia

Development of creative and cultural sector, which is based on internal resources of the territory, can ensure competitive advantage; and several factors of competitive advantage based on resources can be defined. Those factors are human capital, tangible and intangible potential as well as financial resources. The purpose of this paper is to elaborate on the importance of creativity as competitive advantage factor and to assess unique resources (tangible, intangible potential, human capital, financial resources) potentially leading to innovation in two EU member states, Slovenia and Slovakia. The paper presents the case study analysis and comparison of current and potential future situation in creative and cultural industries in Slovakia and Slovenia. The results of the study suggest that the foundations for the development of the creative and culture sectors are quite different in those two countries, and Slovenia tends to exhibit stronger current and potential future position in those industries compared to Slovakia

Analysis of Market Prices for Residential Properties in the Specific Locality

Bakalářská práce analyzuje tržní cenu nemovitostí a způsob jejich financování. V první řadě vymezuje základní pojmy týkající se trhu s realitami, provádí rozdělení tohoto trhu podle různých hledisek a zabývá se možnostmi financování nemovitostí. Praktická část je shrnuta do tří částí. V první části je provedena analýza realitního trhu v Ostravě, dále pak analýza bytů ve vybraných městských částech podle zvolených kritérií vztažených na průměrnou cenu a v poslední části na modelovém příkladu navrhuje způsob financování nemovitosti.This bachelor´s thesis analysis the market price of estate and the way of financing. For the first, it defines the basic terms from market of real estates, performs the division of this market based on various criteria and deals with real estate financing options. The practical part is summarized in three parts. The first part is an analysis of the real estate market in Ostrava, then the analysis of apartments in selected city districts for selected criteria related to the average price and in the last part, it proposes an example of way of financing real estate.

Company Guidelines for Management bookkeeping

Bakalárska práca spracúva smernicu pre vedenie účtovníctva firmy AKCES SLOVAKIA, s. r. o. za účelom jasnejšieho a prehžadnejšieho spracovania účtovných dokladov a účtovných predpisov.The bachelor thesis deals with an accountancy directive of the AKCES SLOVAKIA, s. r. o. company used for clearer and more transparent processing of accounting documents and accountancy regulations.