Position of freelance jobs in the marketplace of Slovak Republic

The special mission professions of freelance jobs in economics of SR. A basic character eristic of freelance jobs as subjects with individual unique performances. The definition of freelance jobs from European Council of Liberal Professions. Matrix regulation of Organization of freelance job. Measuring and management of freelance job performances.The special mission professions of freelance jobs in economics of SR. A basic character eristic of freelance jobs as subjects with individual unique performances. The definition of freelance jobs from European Council of Liberal Professions. Matrix regulation of Organization of freelance job. Measuring and management of freelance job performances

Transparentnosť verejnej správy SR

Podstata transparentnosti. Transparentnosť ex ante vo verejnej správe. Transformácia verejnej správy – posilnenie pozície transparentnosti. Fenomén good governance. Cieľ a kritéria transparentnosti vo verejnej správe. Súvisiace reformy. Dôležité legislatívne dokumenty – determinanty realizácie reformy verejnej správy. Výsledný efekt finalizujúcej reformy verejnej správy. Korupcia vo verejnej správe – pretrvávajúci problém. Negatívny dopad korupcie. Meranie korupcie. Korupčné správanie.Substance of transparency. Ex ante transparency of the public administration. Transformation of public administration – a invigorate of transparency position. Phenomenon of “good governance“. Aim and criteria of transparency in the public administration. The relating reforms. Important legislation documents – the determinants of reform realization of the public administration. Result effect of finishing reforms of public administration. Corruption in the public administration – stabile problem in SR. The negative impact of corruption. The corruption measuring. The corruption behaviour

Systém controllingu zodpovedného podnikania na báze alternatívnych koncepcií zodpovedného podnikania

Corporate controlling system, tools of the corporate responsibility controlling, conceptions of the corporate responsibility controlling, GRI a G3, VeriSEAAR (Social and Ethical Accounting, Auditing and Reporting), Investors in People (certificate IIP), BPCB (Business Principles for Countering Bribery), Transparency International tools - TI Six Step Process and SEM (Self-Evaluation Module), ISO 14000 and EMAS, ISO 26000, AA 1000, SA8000, GoodCorporation Standard, OECD Guidelines for Multinational Enterprises, system’s structure of the corporate responsibility controlling on the G3 basis

Financial Management and Controlling in the Sector of Agriculture after the EU Entry

The submitted paper deals with the finacial management characteristics in agriculture enterprises, as well as financial positions, financial results and controlling as an instrument ensuring planning, monitoring and adopting recovery measurements within financial management. Since the major function of management has been planning, the authors focus on research planning outputs in Slovak agriculture enterprises, having been dealt with in the Management Department of the University of Economics in Bratislava. The Slovak agriculture sector has been involved in the European Union for some years. That is the reason the contributed paper compares the results of the Slovak sector of agriculture with that one of other EU member states utilizing the methods of benchmarking. Its aim is to identify the rate of lagging behind in comparison to countries with efficient and high level agriculture. The final aim is to reveal the reasons for lower results in agriculture enterprises in the Slovak Republic as well as introduce some outstanding enterprises´ manageria solutions in financial area. Various Versions of Managerial Income StatementFinančný manažment, controlling, podnikové plány, kontrola, agrárny sektor, financial management

Various Versions of Managerial Income Statement

The aim of this paper is to present a spectrum of approaches to managerial income statement assembling. In the preface, we explain the managerial income statement concept. We define it as a report processed for the needs of inter-business management, which intermediates various views on business results. In the next part, we devote to three basic approaches to managerial income statement structures recommended by the foreign literature. The first approach compares managerial income statement made up on the absorption calculation and on the variable calculation basis and different resulting effects on the trading income. The second approach presents the managerial income statement construction prepared for the budgeting needs and the needs to calculate the activity (sales volume) and consumption variances. In the third part, we describe managerial report structured according to the selected segments. At the end, we compare the already mentioned foreign authors' approaches with the managerial report made up in the majority of Slovak companies, and we describe its disadvantages in contrast to the Anglo-American approach.Manažérska výsledovka, Managerial Income Statement, Variantný rozpočet, Flexible Budget, Kalkulácia neúplných nákladov, Variable costing