
Darina SaxunovaComenius University Bratislava · Department of Economics and Finance
Darina Saxunova
Professor
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51
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Publications (51)
As a consequence of Slovak Republic membership in the European Union and other international organizations numerous legislative measures have been accepted to impede and prevent money laundering and financing of terrorism. The constituent of these measurements are also the measures related to the auditors and accountants' accountability while perfo...
In this study, we analyze how a company's inventory policy changes because of
adopting CSR policies in the manufacturing companies listed on the Shanghai Shenzhen stock exchange by targeting manufacturing companies, as their overall policies are greatly impacted by the level of inventory. The analysis focus on how inventory policies affect Chinese...
Air pollution is a global problem and the transportation industry is one of its major causes, yet the impact of transportation infrastructure on air quality is little understood. It is vital to know about evaluating the effects of transportation infrastructure on air quality. The urban road has a role in defining air pollution and automobiles signi...
The paper presents the development of business income tax revenue (PIT and CIT) in the V4 countries for the analyzed period 2004 – 2021. It also provides an overview of its redistribution. The primary goal of the research is to present the development of business income tax in the Visegrad Group countries, to approach the redistribution of business...
The tourism industry together with related industries have been
attracting researchers’ focus since the outbreak of the COVID-19 crisis due to
the immense pandemic impact on this sector. The objective of this chapter is
to analyze the overall influence of the pandemic and post-pandemic period
on the global tourism sector and the related industr...
The tourism industry together with related industries have been attracting researchers’ focus since the outbreak of the COVID-19 crisis due to the immense pandemic impact on this sector. The objective of this chapter is to analyze the overall influence of the pandemic and post-pandemic period on the global tourism sector and the related industries...
Starting from a time when sustainable investment was almost exclusively driven by investors, the political arena has become increasingly dedicated to this issue in recent years. The Sustainable Finance Disclosure Regulation, which is to be implemented by financial market participants by March 2021, will represent a major step forward in terms of tr...
Covid-19 struck a hard blow to the globalisation process that has been preparing for reconstructional changes since the Brexit issue has become a reality. As the Brexit negotiations were not finalised in a predetermined time range, the United Kingdom had to face the desired reality and cope with the situation hardened by the EU's dissatisfaction wi...
Abstract: Well-being of employees resonates nowadays in debates of academics, entrepreneurs or politicians fighting for the votes before elections. The company’s management where employees perceive the working environment well organised, inspiring, motivating with justice in rewarding creates employees’ loyalty to the company where they work. This...
This paper examines and analyses Kenya’s financial system, specifically the financial market. The Kenyan financial market is an important contributor to economy, as it provides a platform for investors to make decisions and act on investment opportunities. The research looks at the performance of the Nairobi Stock Exchange (NSE) in equity securitie...
Financial and banking industry are exposed to enormous progress in technology in order to benefit people and companies. Even governments are preparing to move ahead from cash to a cashless economy, it is essential to look deeper how the success of the digital transformation can influence the corporate social responsibility (CSR). The research objec...
Family businesses play an irreplaceable role in the national economy and also is a motivator for next generations and their international perspectives. Family businesses account for 90 percent of small and medium enterprises in developed countries. This form of business should be encouraged as it is a long-term perspective for the family and econom...
To avoid fulfilling its tax obligation deliberately every year such entity's behaviour is harmful to the society because the tax revenues fulfil the state treasury with the capital resources for public services. For years the number of international authorities and institutions that have been making efforts to eliminite the tax evasions or tax frau...
Due to advances in information technology, the area of accounting is also evolv ing. One of the technologies usable in this area is cloud technology, whose features perfectly meet the requirements of today's rapidly changing economic world. In addition to managers, owners or merchants, this solution is also welcomed by accountants. They will free t...
The boundary between the physical and a virtual world is not clearly visible nowadays, the 4.0 industry utilizes artificial intelligence, distributed ledger technology, quantum computing, advanced visualization and other advanced technologies. The surge of capital flows in financial technology is visible wherever we look. Classical businesses face...
This scientific paper analyses allowed alternatives of accounting treatment of intangibles in the perspective of global accounting standards, i.e. IFRS and US GAAP. The main objective is to investigate specific aspects of intangibles in the process of accounting entity reporting and how and to what extent distinctive ways of accounting procedures m...
The COVID-19 outbreak is an unprecedented shock to the EU economy and society. Economic consequences are considerable and differ among EU regions. The GDP losses correlate with declines in employment rates, with regions that rely on tourism having been hit the hardest. The essential response to lessen these impacts is the Commission's Coronavirus R...
The main players in rural development are for instance, factors as impact of technologies, development of domestic and foreign markets, benefits in communication and transport and population migration. The research object of the study is the rural policy and its tools such a financial subsidy contributing to rural economic development in Slovak con...
THE RURAL POLICY OF SLOVAKIA AFTER JOINING THE EU
Potential of social businesses, cohousing
Finanční zdroje hrají důležitou roli pro ekonomický růst, pro systém zdravotní a sociální bezpečnosti, odstraňování nezaměstnanosti a chudoby, zabezpečují státní blahobyt a nakonec rozvíjejí společenství. Globalizace přispívá také pozitivně do současného procesu hledání, zkoumání, hodnocení a také vybírání nových zdrojů financování, například láká...
This chapter examines the factors that contribute to enhancing social enterprises effectiveness in African context. Using Identity theory which is based on symbolic interactionism and assumes that society shapes social behavior, this study proposes the four pertinent factors—culture, community, communications, and leadership—that managers need to p...
The modern era is marked with users' comprehensive manners in interaction and data mining. This phenomenon is an extraordinary aspect of modern digital age. The digital path of a user associated with surfing the webpages on internet is unconditionally interconnected with a small dialogue box asking about permission to use cookies from the website....
The aim and purpose of this paper was to evaluate the current market situation based on respondents' answers and to present the current situation on the market, to find out about the opinion of users about beer, but also about the development of beer tourism, which is gaining in importance. The brewing industry was deemed to be a relatively stable...
Abstract: As a result of the globalization process and the development of the digital industry, Business Services Centres are being created in Slovakia, which have employed more than 30,000 employees so far. Business Services Centres can get economic support in the form of investment aid. Business services centres are established primarily to optim...
Veľkými výzvami odrážajúcimi obraz novej ekonomiky digitalizovanej éry sú distributed ledger technológy (DLT) a blockchain. Virtuálna mena, kryptomena, technológia blockchain sú výskumnými objektmi predkladanej vedeckej štúdie. Našou snahou je vyzdvihnúť význam a priebeh regulačného procesu v oblasti technológie blockchain, kryptomeny v bankovom se...
The phenomena as tax frauds and tax havens are frequent research objects. The variability of entrepreneurial ideas processed into distinctive schemes and mechanisms is always surprising and tax manipulators or fraudsters are always one-step ahead of the tax authorities in creativity that results in tax frauds in numerous forms. Fraudsters frequentl...
The purpose of this research is to study the process of the Visegrad Group citizens being gradually incorporated in the digital environment. The present digital world needs digital sovereign residents who are competent i.e. capable of dealing with Information Age systems; electronic devices, digital computers and modern scientific technologies and...
Tax evasion is a threat to the society, the states and international organizations have been making an effort to combat negative phenomena associated with taxation, the tax evasion or tax fraud. Tax evasion represents a serious problem of each economy. It has a negative effect on the state budget and on the situation of public finances. The researc...
The scientific paper studies phenomena as tax frauds and tax havens. Companies together with tax advisors produce schemes and mechanisms enabling tax saving or hiding taxes. Certain schemes make use of legislation leaks not to pay the taxes in a legitimate way, but there are numerous complicated tax schemes that are not complying to the tax legisla...
The world in which we are functioning is changing. Modern concepts and methods of competition are emerging all over the world. Many enterprises make widespread utilizationof information and communications technology (ICT) to operate business. ICT is changing not only the transactional aspects of business, but also the organizationalaspects, allowin...
benefit the most from the way how the tax systems are set up and thereby, they canminimalize the tax base leading to paying lower or none taxes. Tax evasions represent aglobal challenge for the tax authorities seeking the way to combat them. The EuropeanUnion has announced that the value added tax leak is around 50 billion euros lately. Taxhavens e...
Early detection and subsequent prevention of accounting fraudulent activities are basic assumptions of healthy working economic environment. They are enforced by both governments and audit companies. Audit procedures, however, were not originally designed to uncover accounting frauds, but this issue has been already reflected in current audit & con...
The research object of this scientific paper is the freedom of labour force movement. The paper objective is to study development and trends of labour force movement from the global perspective. Moreover, the paper further examines, and analyses migrants’ flows especially within OECD countries stressing the position of Slovakia, as a member of Vise...
Globalisation process has an impact on the entrepreneurship. Enterprises must adjust to changing conditions and new trends, adopt new innovative technology while performing their duties. These new trends emerge in the area of entity's establishment, taxation and tax law and accounting and others. Accounting is a scientific discipline that requires...
Abstract. Financial resource are essential for economic growth, social and health security
system, unemployment and poverty reduction, state welfare and the development of
community. Globalisation has contributed positively to an ongoing process of seeking,
exploring, evaluating and selecting the ways of new sources of financing by encouraging a...
Resource always are scarce and are needed for economy growth, social and health security system, unemployment and poverty reduction, state welfare and the development of community. It is ongoing process of seeking, exploring, evaluating and selecting the ways of new sources of financing, innovative private-to-private sector solutions, and public-pr...
The national economic significance of PPP Projects places them on the high level of utilisation in financing various projects in Slovakia. A current tax legislation in Slovakia attracts private investors to participate in PPP projects. The projects bring to the investors certain benefits and also benefits for the national economy, on the other hand...
10.výročie vstupu SR do EÚ
Abstrakt Predkladaný vedecký príspevok skúma tvorbu právnej normy účtovníctva Slovenska z pohľadu nadnárodnej regulácie, keďže Slovenská republika je súčasťou Európskej Únie a preto má povinnosť transponovať prijaté direktívy, smernice či nariadenia Európskeho Parlamentu a Rady do národnej legislatívy účtovníctva Slovenska. Rovnako ako to platí aj...
" The objective of this paper will be to highlight certain issues of earnings management. Obviously revenues are generated at a specific moment but there is frequently a possibility to subjective interpretation of the situation that arisen. An aggressive or conservative approach of accounting influences the decision "when" and "at what amount" reve...
Top management has overall responsibility for an organization and therefore progressive top managers are interested in learning about the activities of a very important control element of the company which is fraud auditing. The auditor has a strategic position within the company. It may be assumed that the auditor is the first person who is aware...
This paper will offer an insight into the nature of transactions that give rise to obligations that are not reported on the balance sheets, what consequences it might lead to, their comparison of the accounting treatment from the perspective of the two world accounting sets-IFRS and US.GAAP and their meaning for the risk management of the globally...
Private equity industry has been evolving over recent years and its importance has significantly risen and in spite of the economic recession and debt crisis period it offers an alternative for investors and new further opportunities for the entrepreneurs struggling to finance their business activities. The paper will deal with contemporary issues...