Administrative and judicial oversight of trilogues

Hillebrandt, Maarten Zbigniew; Leino-Sandberg, Päivi

doi:10.1080/13501763.2020.1859598

Cited by 7 publications

(5 citation statements)

References 15 publications

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“…Thorough harmonization means correct reporting of business activities and this is what the authors deal with in the work (Jensen, 1986;Riahi-Belkaoui, 2000;Riahi-Belkaoui, 2000;Tumpach, 2006;Saxunová, et al 2009;Kršeková, 2011;Farkaš, 2020;Beretta, Cencini, 2020;Sidak, Hajnišová, Fabuš, 2020;Schroeder, 2000;Hajnal, 2021;Hillebrandt, Leino-Sandberg, 2021). Similarly, other literature (Epstein, Mirza, 2006) pays attention to accounting standards in terms of their origin and their subsequent interpretation in various types of organizations across their breadth.…”

Section: Literature Reviewmentioning

confidence: 97%

Integration of Slovakia’s double-entry bookkeeping into the EU system

Víghová¹,

Štangová²

2021

JESI

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At present, the basic principle of double-entry bookkeeping in Slovakia as well as according to international accounting standards is the accrual principle. Accounting in the world as well as in Slovakia has undergone a long development, as long as the accounting units could apply this principle in practice. The article is based on the requirements of the European Union and takes into account two assumptions: accrual basis and continuous duration in terms of business operation. The aim of the presented article is to compare the cash and accrual principle in the accounting of the Slovak Republic according to international accounting standards. In the article, we applied the research method -comparison / accrual and cash principle. We used the method of comparison and the method of analysis of performed controls. The article contains a presentation of the results of the control activities of the Supreme Audit Office of the Slovak Republic and the Financial Administration of the Slovak Republic, which these institutions performed at public administration entities and business entities.

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Section: Literature Reviewmentioning

confidence: 97%

Integration of Slovakia’s double-entry bookkeeping into the EU system

Víghová¹,

Štangová²

2021

JESI

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“…The development of these indicators tells about profitability and will help predict the future development of profitability, which will help management make effective decisions. The authors provide information about these facts: Grünwald & Holečková, 2007;Nita, & Oleksyk, 2020;Tawiah & Gyapong, 2021;Stewart & Connolly, 2021;Sacer & Zyznarska-Dworczak, 2020;Henrique et al 2020;Frintrup, 2020;Gernon, 2001;Hellmann & Patel, 2021;Kubíčková & indřichovská, 2015;Kotulič et al, 2018;Hillebrandt & Leino-Sandberg, 2021;Pavic, 2020;Silva et al, 2021aSilva et al, , 2021b.…”

Section: Literature Reviewmentioning

confidence: 99%

Analytical view of the profitability of commercial companies

Víghová,

Košovská,

Hudáková

2023

JESI

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A reliable report on the company's financial situation can be obtained by analyzing costs, revenues, profit margin and the development of net profit. To study this information, we use a range of indicators from the financial analysis environment. The financial analysis results are interpreted and put into business practice by the accounting units. The basic information sources used in financial analysis are the financial statements of business companies. The article aims to point out the development of revenues, the total net profit of grain growers in the time horizon 2014-2022, as well as the profit margin of the industry for the period 2014-2022. The subject of the analysis was agricultural enterprises, from which we selected one accounting unit that operates in the agriculture sector. Within the industry, they focused our attention on the segment of cereal growers in Slovakia in the time horizon 2014-2022; the mentioned period is interesting because the COVID-19 pandemic and the war in Ukraine marked it. We presented the analysis results in the final part of the article.

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“…We must always keep in mind: "What you cannot measure, you cannot do." (Hillebrandt & Leino-Sandberg 2021).…”

Section: Setting the Primary Goals Of State Administration Bodies In The Slovak Republicmentioning

confidence: 99%

Determination of objectives and responsibilities of public administration bodies in correlation with legal and managerial aspects: case study of the Slovak Republic

Sidak¹,

Hajnišová²,

Fabuš³

2021

JESI

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The sustainable growth of the Slovak Republic can only be ensured by a properly and effectively functioning public administration. In the current challenging extraordinary conditions (in the context of epidemiological, economic, financial, and sociological considerations), public power must be more efficient than ever and the management of public finances -economical, efficient, effective, and effective. Therefore, the aim of this scientific article was to carry out scientific research on the terminus technicus "public administration", to analyze the position of the most important institutions (their goals, tasks, functions, and responsibilities). The authors researched the following partial areas: mainly the pillars of efficient and proper functioning of public administration in the Slovak Republic to ensure sustainable growth; managerial foundations for the effective functioning of public administration; the legal status of public administration entities (and their responsibilities); primary goals, tasks, and tools of state administration bodies in the Slovak Republic and control in public administration. Base on research, the authors proposed de lege ferenda for more effective legislation in public administration for sustainable growth of Slovak Republic.

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Administrative and judicial oversight of trilogues

Cited by 7 publications

References 15 publications

Integration of Slovakia’s double-entry bookkeeping into the EU system

Integration of Slovakia’s double-entry bookkeeping into the EU system

Analytical view of the profitability of commercial companies

Determination of objectives and responsibilities of public administration bodies in correlation with legal and managerial aspects: case study of the Slovak Republic

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