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The IT technology solution supporting VAT collection popularised by OECD known as the Standard Audit File–Tax (SAF-T) raises many challenges for businesses bound to use it. The aim of the article is to interpret the conclusions drawn from the survey evaluation of SAF-T implementation in Poland conducted by accountants and heads of economic units. For the reasons presented in this article, SAF-T used in Poland (and probably in many other countries as well) currently may appear to be a transitional, not a permanen...

Tourist organizations are global corporations operating across national borders. In the tourism sector there is a trend towards globalization fueled by a variety of factors The term "globalization" refers to the fact that companies are increasingly selling products and services on a global market, that is becoming more homogeneous. Behavior patterns of consumers are becoming more and more similar, despite their national characteristics, this trend being analyzed for over two decades. Global consumers are becoming ...

The change of the social establishment in 1989 paved the way for the large groups of population to the entrepreneurship. The economic theory considers the entrepreneurship to be the basic tool for the economic development of every state. However, the main issue for every beginning entrepreneur is the choice of convenient legal form of entrepreneurship. General commercial partnership and limited partnership representing the types of personal trading companies have their origin in German and Austrian commercial law....

The watermark - as an inseparable element of antique paper and first form of proto-industrial logo - by virtue of its own meta-data repertoire regarding paper support since the 20th century, plays a fundamental role in heuristic investigation, imposing watermark studies among the auxiliary disciplines of history. Their study offered important information about the place and date of the production of a paper document with a low margin of error. This has led to an increasing use in the art history sector, in particu...

Innovative financial strategies are transforming the pace and stakes of business and accelerate emerging market changes supporting the principal strategic factors that can undertake successful progressive advances, therefore the importance of innovative financial strategies have a central position and are responsible for the corporationsВ’ business excellence. The top pioneering companies prioritise and emphasise years of organizational performance and are uniquely qualified to inspire and enhance innovation becau...

Globalization, information technologies and presence of media in everyday life have shaped modern society. Not only does media content and information become available to everyone, but also everyone gets the opportunity to create media content. Due to the presence of media and vast amount of information in the 21st century, it is necessary to acquire specific skills considered as media literacy. Media literacy considers ability to access media and media content, to analyse media content and to communicate in a var...

Introduction. Psychological training is one of the factors that can make the difference between opponents in a sport competition. The paper aimed to identify the level of psychological abilities of the volleyball player and to compare the results between male and female players. Method. To determine the volleyball player's mental training level, a questionnaire has been applied, to measure the level of stress and other athletesВ’ psychological abilities. Thus, the subjects of the research were 18 male volleyball p...

The article is devoted to the problem of the formation of educators’ willingness and capacities in situations of inclusive education for children with disabilities. The adoption of the Federal Law “About Education in the Russian Federation”, Russian Federal State Educational Standard for people with disabilities, Teacher Professional Standard represents a significant challenge for educators, who are bound to renovate not only learning environment, but also all educators’ attitude to children with special nee...

In this paper, the authors would like to focus on the importance of the translation of the Kralice Bible (named after the village of Kralice nad Oslavou in Moravia where it was printed), whose third and most famous edition was published in 1613, for the development of the Czech language and culture at the time of the Renaissance. The first part of the paper outlines the situation in Europe in the 16th century, during the Humanism and Renaissance period, when the emphasis was put on the importance of translating th...

Poverty and social exclusion, as prominent phenomena in Romania, generate the necessity to study the elements of risk that determine a) the institutional factors and b) the personal factors that lead to university abandonment in the first year of studies, at the Faculty of Electrical Engineering and Information Technology, of the University of Oradea. At the same time, these factors may be regarded as an opportunity to create the tools that would reduce the risk of abandonment in the case of students from the vuln...

The researches were performed in Orsova region, located at a distance of about 25 km far from Drobeta Turnu Severin (Mehedinti County). The point of attraction of the studied area is the Danube River. In Orsova area tourism is performed through the capitalization of the natural environment and of the accommodation supply, of the services offered by hotels and farms managers and the objective of this activity is to achieve incomes. In the ellaboration of this paper, our objective was to present the touristic potent...

Tourist information centers play the role of an important subject in the development of tourism in the destination. They exist in all countries with developed tourism and therefore have their foundation in Slovakia as well. The aim of the paper is to explore and compare the environment, the offer of regional products and employees' access in tourist information centers in Western, Central and Eastern Slovakia. In order to fulfill the aim of the paper we have made in the months from January to April 2018 survey in ...

The study is an analysis of the subject literature and qualitative research in the area of the importance of work in raising a young person. At present, the education to a job which determines the functioning of a person in a given environment seems very important. It is also essential to emphasize the work process in the process of raising a young person. Education consists in preparing a man for “social participation” in the present times is not only extremely important, but also difficult. However, omission...

The research suggests an approach to improvement of the mechanism of strategic planning and monitoring of the sustainable development of territories. The need in strategic planning of sustainable development and monitoring exists both in Russia and abroad. There is also practical experience, which allows speaking about problems in this area. We believe that one of the most important problems in the current practice of strategic planning of the sustainable development is in the interconnection of two constraints. O...

This article highlights some aspects of the existing correlation between increasing the effort of allocating a larger defence budget to governments and the effect on economic development and material well-being of the population. Following the basic international rules imposed by NATO on the Member States, each state tries to adapt it to its internal conditions. The results of the existing relationship between defence spending and the economic development index are presented through the statistical analysis of twe...

This paper has the purpose to highlight that organized crime, terrorism and fraud do not always operate distinctly from each other, and sometimes are in a strong relationship, rely on each other, and use the same methods and mechanisms to reach their goals and purposes. The methodology used for this paper is made of scholarly articles and articles relevant for the current topic, retrieved from the web as sources of information. Over time, terrorist organizations have been using fraud schemes to increase their inco...

The article explores influence of Ordoliberal School of economic thinking, also known as Freiburg School of economic thought on the competition law and policy of the European Communities and later the European Union. Methodology, brief history and members of the tradition shall be introduced, with particular focus and emphasis on Walter Eucken (1891–1950), the founder of the School, Franz Böhm (1895–1977), author of the school's competition policy/law drafts, Hans Großmann-Doerth (1894–1944) and Friedrich ...

Family as the primary socializing factor represents the space in which a child adopts the basic standards and rules of functioning in society. How successful he can be in the social environment is largely influenced by patterns of behaviour and their compatibility with corporate norms and behaviours. The aim of our study was to find out how parenting influences the occurrence of risk behaviours in young people. A quantitative research strategy has been chosen. The standardized Alabama Parenting Questionnaire (APQ)...

The paper deals with the architecture of museums as dependent on the ways of lighting the exhibition space. The work focuses on the analysis of the influence of daylighting systems on shaping the museum's architecture in the period from the Renaissance to modern times. The method of work includes studying literature and the case study of the objects characteristic of the presented concepts and lighting systems. The results of the research confirm the significant impact of the daylighting system on the evolution of...

The article draws attention to the social transformation in the fourteenth century and the beginning of the fifteenth century in Florence. During this time, the position of the guild gradually decreased, and the wealth and importance of patricians grew. The increase in the financial capacity of the townspeople has contributed to the rise of their ambitions. Some of them were aspiring to the role of aristocracy. The only barrier was their origin. Cosimo de 'Medici called В‘the ElderВ’ was a merchant, banker and hum...

The progress of the architecture and urbanism raises problems requiring interdisciplinary research conducted with the use of advanced experimental techniques and computer simulation. The fields of this research include aerodynamics, especially in intensively developed area of Environmental Wind Engineering (EWE). Aerodynamic phenomena occurring around buildings have a significant impact on the quality of the climate in the cities. This paper deals with the issue of dependence of air exchange in urban spaces on the...

The Vistula Delta is unique region of water domination. In this part of Europe, historic rural assumptions have been developing since the 12th century. Practically, it can be said that most of the systems were related to the coexistence of the human and the water element. Relations of water and land, developed specific types of villages such as a water-based village. Water landscape; polders, canals, dikes and rivers, hydro-technical constructions and drainage windmills were similar to Friesland in the Netherlands...

Human capital plays an important role in the development of an innovation-oriented economy, the multiplication and spread of which will allow to preserve the existing and create new competitive advantages in high-tech industries, improve the development of the territory. The article deals with the features of statistical evaluation of the effectiveness of investment in human capital. The authors emphasize the need for an integrated approach to such an assessment in accordance with the types of effects. The analysi...

Developing adequate methods for stocktaking of landscape resources and for assessment of the landscape is a key issue for its proper preservation and shaping, which are determinant actions conditioning sustainable development and spatial order. The need to develop a method for assessing the cultural landscape, adapted to contemporary ways of defining its attractiveness (considering not only aesthetic or utilitarian but also social and emotional aspects), is clearly visible in the context of the dynamics of the cul...

Pablo Escobar was the king of cocaine, seeing himself as В‘a king of magiciansВ’ because he had magically broken the geographic limits of the illegal cocaine trade. In other words, it is what we can consider in some ways a representation of illegality. To understand and define illegality, we must understand legality first. Omar Calabrese in his book Neo baroque defines legality as something that creates a border. A border can be constructed by cutting or defining limits, which is what Calabrese identifies semiotic...

The existing trends in the development of modern society reflect the need to form new approaches to the organization and implementation of public administration, as evidenced by the ongoing reorganization of government bodies, the improvement of the regulatory and legal framework to increase the effectiveness of their activities, the expansion of the list of public services provided, the integration of new information technologies and management structures. The current changes in the economy and its digitalization...

The article deals with the analysis of the inventories of the Royal AlcГЎzar in Madrid. These inventories (1666, 1686, 1700) were first published by Yves Bottineau in the French journal The Spanish Bulletin in 1958. Yves Bottineau was also the first to study and comment on the inventories. In particular, he identified the items from the inventories with those preserved till today. However, the inventories still hold a great amount of information which has not been studied until now. For example, the inventories ca...

The effect of goodwill is unquestionable against to its influence on the supplier. goodwill affects the marketing of the company and mainly affects its marketing strategy. The meaning of goodwill is not the same in the world but generally is considered to be an integral part of the companyВ’s value and company assets mainly intangible assets. In many countries, goodwill is considered to be a long-term assets of the company. This refers to countries where is no difference between long-term tangible assets, intangib...

The object of the research is the comparative study of French and Russian idiomatic phrases. The study of idiomatic phrases in the process of learning a foreign language is an important element in learning this language. Idioms are one of the ways not just to learn foreign languages, particularly French, but to understand samples of expressive speech that contributes to broaden the mind. The article presents the lexical-semantic analysis of idioms of French and Russian and explores the similarities and differences...

Business creating and developing is a complex, multifaceted and risky task. One of the ways to solve such tasks is to create an internal control system. Internal control should be exercised at all the levels of enterprise management. The current state of this issue does not provide clear recommendations for solving the problem, and this leads to an increase of the cost and tax burden. The organization of internal control is complicated due to the vagueness of the wording of the content of this type of control in t...

In the presented work there have been investigated the issues of the endangered language ecology on the example of the Tsovatush (Bats) language, the member of the Nakh branch of the North Caucasian language family, spoken by the population of only half the village Zemo Alvani, situated in Georgia, namely, in Akhmeta region. Research focus is on the sociolinguistic factors of language endangerment. For revealing the reasons causing the danger of Tsovatush language and the stimulating characteristics for switching ...

This article describes method of banking activities in the field of the Internet of banking of Russia. The issue of personal finance management services is relevant both for individuals and for families dealing with budget deficits and budget surpluses. Modern financial relations into which a citizen enters tend to become more complicated. This fact makes it necessary for subjects who manage personal finances to master a sufficiently high level of financial literacy. Therefore, personal finance management skills a...

Starting from the production experiences of the early twentieth century for iron fixtures, the paper deals with the technological aspects of the evolution of the section bars composing the Curtisa aluminum windows, from the simple hinged or sliding doors, up to the curtain wall façades.

The planners of coastal defenses, starting from the first years of the Unification of Italy, began to concentrate their interest in organizing a major fortification system in some of the main coastal cities characterized by the presence of ports. When around 1910 it was felt that a breaking of relations with Austria would inevitably lead to conflict, the attention was moved to the north eastern border, resulting in an increased activity in assuring the fortification of this border area. The technological innovatio...

The labyrinth, as a riddle alike, is one of the most primordial cultural images. Initially, its image was related to the prevention of evil and its deterrence, also by luring and imprisoning evil spirits in it. It served to confuse and stop the intruder, who, to enter it, had to guess the puzzle or find its way to its center. The labyrinth, like the templum, was an image of the city, protecting and renewing it. The meaning of this image seems to be ambivalent, but polar and complementary: on the one hand, achievin...

The evolution of the world economy over the last decades has demonstrated its importance in the consolidation / imbalance of world geopolitics for every country. The economic crisis has determined for most states or groups of states to consider a priority the economic stability. Tourism, as part of the state and world economy, is a major contributor to GDP. Besides the financial value (which represents a payable “service”, also determines the international currency), tourism motivates the movement of people, c...

During the last years, the investments flows had a slow increasing trend on local market, even if in Romania were made improvements in order to attract investors, not only from Europe, but worldwide. In this regard, the aim of our study is to identify how the legislative changes have influenced the capital market, especially the investments area, including also the foreign direct investments. Romania was affected by the financial crisis which took place in 2008, so we have analyzed the situation before and after t...

A technological analysis of stone knapping process gives rise to a revision of the traditional in archaeology thesis by F. Bordes: "The Levallois is a technology; the Mousterian is a culture "."The phenomenon of Levallois" is interpreted in this article as a sacral, nonutilitarian process, which stands out among various technologies employed in the Middle Palaeolithic. The Levallois can be considered a phenomenon that marks the beginning of a new stage in our history, when a sacred status was attributed to an act ...

The global problem of the XXI century is the problem of municipal solid waste (MSW). Exactly the problem of solid waste, which concerns everyone, is the most urgent and requires most attention because it affects all Russian cities without any exception (especially the cities of Moscow region and the resort area). The article demonstrates the importance of the ecological approach, as the most attractive for the tourism, when choosing the technological criterion for the preparation of the MSW for recycling. The auth...

The turn of the 21th century has presented a new, significant phase in the functioning of the villas built in the suburban districts of Gda?sk around 100 years ago. Current favorable economic and political circumstances have contributed to an intensification of building investments, including conservation work on historical buildings. Establishing a general conservational concept for the historical villas requires an in-depth analysis of the historical sources and architectural research due to the frequent and sig...

This paper presents an example of historical research for investigating a couple of old locks used for raising and lowering watercraft between stretches of water of different levels on one of the waterways of Milan (Italy), better known as “Navigli”. The “Navigli” canals wooden locks, which nowadays are preserved in the National Museum of Science and Technology “Leonardo da Vinci” of Milan (MUST), are considered an excellence of 15th century Lombard cultural heritage. A current historical analysis was ...

The scientific-educational approach, combining the educational point of view with the scientific criticism of the educational approach, was formed, oddly enough, in the study of alchemy, and views the latter as a stage in the development of chemistry. It is this approach which combined the ideas of the Enlightenment with natural science and its history and became the basis for the formation of a classical view of the Hermetic tradition. This approach is based on the reality of the object of alchemy, proving that i...

The interest of the Renaissance to the antique culture and to the hermeticism consequential led to the study of the Old Egypt and to the research of the Egypt writing. But at the moment of appearance of this interest the understanding of it was lose. 1419 priest from Florence Christoforo de? Buoldemonti found on the island Andros in the Aegean See the manuscript “The Hieroglyphics of Horapollo Nilous”. He bought it and got to Italy. 1505 the manuscript was published in Ancient Greek in Venice. According to the...

The article compares the buildings of historical campuses of four technical universities located in areas related to Polish culture. At the turn of the 19th and 20th centuries, several new technical universities were established in Central and Eastern Europe. In 1844, the Technical Academy was opened in Lviv. In 1899, the Russian who were occupying the east and central part of Poland established the Polytechnic Institute in Warsaw. Soon after two technical universities were established in the eastern part of Pruss...

The modern media community becomes a platform for detecting transformational processes in the mental picture of the world. One of the factors in the analysis and monitoring of these changes is a linguistic mediaperson, its actual state and aspects of formation. Depending on the kind of discursive practices types of a language mediaperson could be classified as an elite language person (publicists in high-quality journals), a neutral language person (citizen journalists, bloggers) and mass linguistic identity (auth...

Created in the image of God, the man is destined for a perfect life, for the similarity with Him, which must be materialized through the presence of grace in his life. The first man, who wavered in the Garden of Eden between „eating” and „not eating” from the tree of the knowledge of good and evil, chose to live no longer close to God and to „win” the distance, the independence, and the existence „outside”. Destined to be person, capable and open to the communion of persons, following the model of the ...

One of the most important elements involved in the formation of cultural security of the state is the institution of the family. It is family values that underlie the formation of the civic position of young people, which are expressed in the awareness of their involvement in the ideas, principles, religions and local cultural values of the state. Despite the obvious huge role of the institution of the family for the society as a whole, this structure is not always stable and sometimes disintegrates before it has ...

This paper aims at exploring new methodologies that might render studentsВ’ approach to specialized discourse original and stimulating and is based on two third year courses I held at the University of Parma in 2015-2016 and 2016-2017 for undergraduates reading modern languages. Despite the fact that specialised languages have long been perceived as the realm of a restricted group of people, very often we come across them in our daily lives (for instance, in the standing details we find in advertising as well as t...

The paper focuses on the influence of medieval military architecture on the contemporary urban cultural landscape based on the example of the Polish area of Western Pomerania – a historical and geographic land located on the lower Oder. Analytical and statistical studies were carried out on the preserved resource of the medieval city walls. The aim was to determine the resource of military architecture in the areas of Western Pomerania, its valorisation and identify the role it plays in the cultural landscape of...

The EU's collective identity was built on the memory of the Holocaust and, to a lesser extent, colonialism. In the 1990s, this memory began to be replaced by the idea of Captive nations more suitable for new members from CEE and their liberation within the framework of the concept of a В‘Europe Whole and Free and at PeaceВ’. There was a substitution of concepts and the result was a crisis of solidarity. Those integration blocks, where the convergence of the values of migrants and host societies is potentially poss...