Výsledky vyhľadávania
Názov Interest expenses as a technique of profit shifting used by Slovak companies Aut.údaje Michal Ištok, Mária Kanderová Autor Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Spoluautori Kanderová Mária 1965- (50%) UMBEF05 - Katedra kvantitatívnych metód a informačných systémov
Zdroj.dok. Hradec economic days : double-blind peer-reviewed proceedings part I. of the international scientific conference Hradec economic days 2019, February 5-6, 2019, Hradec Králové, Vol. 9, no. 1. S. 292-304. - Hradec Králové : University of Hradec Králové, 2019 ; Hradec Economic Days 2019 medzinárodná vedecká konferencia Kľúč.slová economy tax havens tax planning economic interests expenses Form.deskr. príspevky v zborníku - proceedings papers Jazyk dok. angličtina Krajina Česká republika Systematika 33 Anotácia The use of tax havens is both controversial and attractive for the academic community. Most research and output is associated with providing empirical evidence of shifting taxable profits from jurisdictions with higher tax to lower or zero tax jurisdictions. Various methods and techniques are used to shift profits, and we intend to analyze in greater detail one of the often-used profit shifting techniques. This paper aims to analyze the impact of the transfer of registered offices of Slovak companies to tax havens on the level of the reported ratio of interest expenses per assets before and after the transfer of the registered office to selected jurisdictions. In addition to statistical testing of the selected indicator before and after seat migration, we also provide a comparison of a selected indicator between Slovak companies' ownership links with tax havens and Slovak companies with no ownership links with tax havens. We divide tax havens into three categories, onshore, midshore an Kategória publikačnej činnosti AFC Číslo archívnej kópie 44781 Katal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Báza dát xpca - PUBLIKAČNÁ ČINNOSŤ 
nerozpoznaný
Názov Conservatism as a catalyst for economic changes in Central Europe states Aut.údaje Kalický Juraj, Lasicová Jana Autor Kalický Juraj 1967- (50%) UMBPO03 - Katedra medzinárodných vzťahov a diplomacie
Spoluautori Lasicová Jana 1946- (50%) UMBPO08 - Katedra bezpečnostných štúdií
Zdroj.dok. MEST journal. Vol. 5, no. 2 (2017), pp. 58-64. - Belehrad : Faculty of business and law, 2017 Kľúč.slová konzervativizmus - conservatism economic interests Jazyk dok. slovenčina Krajina RS Systematika 32 Anotácia Geographical-political term Central Europe is not strictly defined neither in time nor in space. The states and the groupings of states that have ever occurred in this region are typical for a significant qualitative distinctive characteristics comparing to those states of Western Europe. Even though these Central European states account for conglomerates of nationalities, ethnics and religions, in fact, there is no destructive war that might have been waged among them by the end of 20th century. Central Europe, on its way to a new perception of the internal and foreign policy of states on the threshold of 21st century, had to overcome two enormous barriers. The first one concerned ideological change, the second one was related to the change of economic rules in national economies. From time to time, theoreticians differ in their opinion on which of those barriers was more preeminent to be overcome first. Logically, the political changes and the acceptance of a new ideology were a high priority, thus a base for transformation of economies had to be formed, which has been proved, especially from a time perspective. URL www.mest.meste.org/MEST_Najava_clanaka.html Kategória publikačnej činnosti ADE Číslo archívnej kópie 39908 Kategória ohlasu ROŠTEKOVÁ, Mária. In search of an adequate educational policy for foreign language teaching in Slovakia. In XLinguae. ISSN 1337-8384, 2019, vol. 12, no. 1XL, pp. 66-81.
Katal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Báza dát xpca - PUBLIKAČNÁ ČINNOSŤ nerozpoznaný
Názov Economic Interests of Australia on the Regional and Global Levels Súbež.n. Ekonomické záujmy Austrálie na regionálnej a globálnej úrovni Aut.údaje Peter Terem Autor Terem Peter 1970- (100%) UMBPO05 - Katedra svetovej politiky
Zdroj.dok. Globalisation and its impact to society, regions and states : international conference, Ostrava 11. - 12 . 10. 2005. S. 133-145. - Ostrava : University of Ostrava, 2006 / Siwek Tadeusz ; Baar Vladimír 1953- ; Kern Jiří Poznámka Bibl.: s. 145 Kľúč.slová ekonomické záujmy regionálne záujmy - regional interests ekonomická globalizácia - economic globalization economic interests globalizácia - globalization Heslá geogr. Austrália Jazyk dok. angličtina Krajina Česká republika Systematika 332.122 Kategória publikačnej činnosti AFC Číslo archívnej kópie 6465 Katal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Báza dát xpca - PUBLIKAČNÁ ČINNOSŤ Odkazy (3) - PUBLIKAČNÁ ČINNOSŤ 
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