rss_2.0Sciendo RSS Feed for DANUBEhttps://sciendo.com/journal/DANBhttps://www.sciendo.comhttps://sciendo-parsed.s3.eu-central-1.amazonaws.com/6471b083215d2f6c89dad2ae/cover-image.jpghttps://sciendo.com/journal/DANB140216https://sciendo.com/article/10.2478/danb-2024-0016<abstract><title style='display:none'>Abstract</title> <p>The governance of any organisation comprises a system of rules, practises, and procedures that guide and control the organisation. The case study examines the processes, procedures, activities, and problems of decision-making at the level of Slovenian ministries in terms of compliance with strategic documents, action plans, programmes, and other ministerial documents. The research focussed on the administrative/implementation level, where planning, control, impact assessment and timely reaction to deviations are of particular importance. The aim was to analyse the coordination between ministries, departments and public institutions. The results show that there is no system and that the documents on which the institutions work are inadequate.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00162025-01-09T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0020<abstract><title style='display:none'>Abstract</title> <p>The extent of social and economic issues has an impact on current society, and ways of solving them reflect not only on social policy but also on results of economic policies. The paper aims to evaluate the effects of social protection expenditures/benefits in relation to selected socio-economic indicators in the EU countries. By use of panel data analysis in the period 2010–2021, the effect of social protection expenditures/benefits (total and by individual function) on GDP per capita, income inequality and on the risk of poverty and social exclusion is examined. The results show a positive effect of social protection expenditures/benefits (total and by selected function-housing, family/children, social exclusion, survivors) on GDP per capita and a negative impact of social protection benefits (total and by functions – social exclusion, family/children, sickness/health care) in the case of the risk of poverty and social exclusion. Conversely, social protection benefits by selected functions have a combined effect on income inequality. The acquired findings demonstrate the significance that is attached to specific areas of social protection policies in the EU countries.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00202025-01-09T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0019<abstract><title style='display:none'>Abstract</title> <p>Illness, or the medical treatment of a family member, comprises an inherent part of human life, the occurrence of which often prevents employees from attending work. This article analyses the relationship between absence from work due to illness and the amount of an individual’s income. The article further monitors the impact of the Covid-19 disease and whether it affected absence from work. In theory, it can be assumed that persons with lower incomes have higher absence rates. The data, which was analysed for the period 2014–2022, was provided by the Ministry of Labour and Social Affairs of the Czech Republic. Basic descriptive statistics and methods of structural breaks were applied to determine the underlying trends. It is possible to state that absenteeism decreases from the 6th decile and is lowest in the highest decile of the working population. Covid-19 was found to have significantly affected employee absenteeism.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00192025-01-09T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0018<abstract><title style='display:none'>Abstract</title> <p>Social services within predominantly service-based public administration are undergoing constant reforms in response to evolving social circumstances. These reforms should align with international and constitutional principles, including the rule of law, the welfare state, and public governance, and rely on the assessment of the gap between the current state of affairs and the desired situation. Reforms of the competences and organisation of social work institutions should be analysed in comparison with related systems, taking into account national and sector-specific characteristics. The objective of this research was to examine, from a legal-administrative perspective, the reforms of social services in three systems building on the <italic>Rechtsstaat </italic>tradition: Slovenia, Austria, and Croatia. A qualitative approach was employed as the most suitable for evaluative research. The methodology included a literature review, semi-structured interviews, relational content analysis of reform policy documents and public administration performance reports, and a systemic analysis of the codification of administrative procedure as the formal legal framework for providing social services. The results show that the reforms of social services in Slovenia and Croatia share similarities as they focus on the Weberian context, with all the challenges associated with such formalised reforms. In contrast, Austrian reforms, influenced by a hybrid public management, are more results-oriented and thus able to provide user-oriented services.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00182025-01-09T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0017<abstract><title style='display:none'>Abstract</title> <p>The aim of this study is to investigate the role of government interventions in lowering income inequality in post-communist economies of Central and Eastern Europe (CEE). The focus is set on three key policy instruments: progressive income taxation, social transfers, and minimum wage regulations. We use the Gini coefficient for market income and the Gini coefficient for disposable income to quantify income inequality in observed economies and to estimate how government policies tend to create differences between these two measures. We use open panel data from period 2012–2021 to determine the latest effects of these policies in the post-communist CEE economies. The main finding is the positive role of progressive income taxation, which significantly lowers the Gini coefficient for disposable income, effectively lowering income inequality in observed economies.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00172025-01-09T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0014<abstract> <title style='display:none'>Abstract</title> <p>This study compares Indonesia's and Hungary's legal and humanitarian approaches to managing the 2015–2022 refugee crisis and proposes an exit strategy for Indonesia's refugee handling. Indonesia faces challenges due to the maximum detention duration stipulated in its Immigration Law No. 6/2011, which lacks further legal basis for prolonged detention. Employing a qualitative approach with comparative literature analysis, the study reveals Hungary's emphasis on legal solutions, leading to potential human rights violations but a decrease in asylum seekers, contrasting with Indonesia's humanitarian approach, resulting in positive impacts on refugees but a surge in asylum seekers. It concludes by recommending Indonesia to conduct comparative legal research with Hungarian asylum law to develop more effective refugee policies addressing legal and political concerns. This research enhances understanding of refugee management in Indonesia and Hungary, offering insights for nations grappling with similar crises.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00142024-10-11T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0013<abstract> <title style='display:none'>Abstract</title> <p>Protecting children's rights and interests, especially within families, is crucial globally. Effective laws and enforcement are needed to ensure their safety and prevent violence, both offline and online. Kazakhstan's efforts in this regard, including legal protection for motherhood and childhood, are important. All of the above allowed for formulating the general purpose of the study – a comprehensive systematic examination of the protection of the subjective rights and legitimate interests of the child in family legal relations and in surrounding society (using the example of the Republic of Kazakhstan). The results were obtained using the tools of theoretical and methodological research of publications devoted to the problems and issues of observance and protection of children's rights and freedoms at the national and global levels, methods of comparative legal and comparative political research, content analysis of official documents, etc. In the study, key issues regarding the protection of children's rights in Kazakhstan were identified, including violence, neglect, and juvenile delinquency. It highlighted the growing number of appeals for the protection of violated children's rights and emphasized the urgent need for improvement in the child protection system. Promising areas for development include enhancing social services, reducing violence in families and institutions, improving legal protection against sexual harassment, and promoting child-friendly activities in preschool education. The study is of both theoretical interest and practical importance for various stakeholders involved in child welfare and protection. The research has practical value and originality in posing individual questions; it is aimed at examining in-depth the most important problems of maternity, family, and childhood protection in modern Kazakhstan.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00132024-10-11T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0015<abstract> <title style='display:none'>Abstract</title> <p>The purpose of the work is to identify factors influencing changes in the criminological portrait of a juvenile offender, features of its changes, as well as modern trends shaping the personality of a juvenile offender. The study gives reason to say that risk factors for involvement in criminal activity as a separate type of criminogenic factors have not undergone radical changes. The work gives reason to assume that with the development of ICT and communication at a distance, influence of the peer group and the role of hierarchy in the juvenile delinquency may be weakened. In addition, there still exist a problem associated with the lack of terminology, methods for assessing the personality of a juvenile cybercriminal, as well as the very definition of the juvenile cybercriminal concept. The results of the study can be used to develop strategies and measures to prevent and combat juvenile delinquency.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00152024-10-11T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0012<abstract> <title style='display:none'>Abstract</title> <p>This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate Accounting and tabled Formulary Apportionment distribution of corporate tax base of companies active in the European Union. This paper exploits secondary microeconomic panel data obtained from the Orbis database for 77,087 subsidiaries affiliated with 2,283 parent companies observed from 2011 to 2019. The results reveal that the most significant relative declines of over 15% in the corporate tax base would be faced by Luxembourg, Malta, Cyprus, the Netherlands, and Ireland. In contrast, the biggest relative gains were accounted for Greece, Romania, Hungary, Estonia, and Latvia. If cross-border consolidation of losses is incorporated in the envisaged corporate tax framework, the EU-wide aggregate tax base reduces by 15, 67% over the examined years.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00122024-10-11T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0011<abstract> <title style='display:none'>Abstract</title> <p>Artificial intelligence (AI) is fundamentally shaping everyday life – the world of work is no exception. While the application of AI in the workplace does have many possibilities, it challenges employees’ (fundamental) rights. The article's objective is to provide a “glimpse” into the (possible future) use of AI in employment and to overview and identify possible legal challenges and solutions. The research is conducted using a desk-based legal analysis of relevant literature and legal documents. It focuses on the EU legal order and mentions several examples from Hungary. As a result, the paper highlights possible solutions to the challenges, especially new legal initiatives, as well as outlines the main potential guidelines for amending existing regulations. To conclude, in order to harness AI's potential, a solid legal framework is necessary, as AI raises old questions with new intensity.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00112024-10-11T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0010<abstract> <title style='display:none'>Abstract</title> <p>Collaborative Governance has emerged as a critical strategy for achieving public goals through collaboration with diverse organizations and individuals. The policy process requires the participation of various public institutions, with stakeholders directly or indirectly involved in addressing societal problems. In developing countries such as Indonesia, the power of stakeholders in implementing existing programs is critical to the success of collaborative governance. Indonesia has adopted an ecotourism strategy emphasizing sustainable practices, while the tourism industry emphasizes environmental preservation. Bintan Island is an attractive location for ecotourism activities due to its many prospective tourist destinations, ranging from land to sea, including mangrove forests in the coastal area. Due to its proximity to the Indonesia-Singapore-Malaysia border, the island has tremendous economic value for the local community. However, our research shows that the current situation regarding stakeholder participation in collaborative governance shows a weak correlation between actors. Significant gaps in collaborative governance dimensions and indicators must be addressed during the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) period. In particular, many stakeholders lack the knowledge and understanding to engage interested parties and foster positive social interactions. To address this shortcoming, we propose to adopt the VUCA methodology as an alternative evaluation method for collaborative stakeholder-based governance. By doing so, we can integrate a more dynamic and adaptable framework to better adapt to rapidly changing socio-economic conditions.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00102024-07-05T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0007<abstract> <title style='display:none'>Abstract</title> <p>Job polarization has been proven mainly in the United States and many Western European countries, but the Czech Republic has been relatively neglected in these surveys. This paper explicitly focuses on the Czech Republic and fills this gap from 2004–2017. Moreover, the Czech Republic is examined at the level of individual regions, making this paper new. Descriptive results show that the labour market has been polarized – employment in the high- and low-paying occupations has increased, while employment in the middling occupations has decreased. Furthermore, polarization has been demonstrated in seven regions. The workforce relocation took place to a greater extent in low-paying occupations (both at the level of individual regions and the level of the whole Czech Republic). Regression analysis results show job polarization only between 2004 and 2010 in the occupations of the private sphere.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00072024-07-05T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0006<abstract> <title style='display:none'>Abstract</title> <p>The article examines the peculiarities of the exercise of freedom of contract and freedom of entrepreneurial activity by state-owned enterprises in the USSR under the conditions of the state monopoly in the production of property goods, planned regulation of production and administrative-command economy in general.</p> <p>The author examines certain historical aspects of the formation of state-owned enterprises as subjects of property relations on the basis of state-owned industries. The article highlights the problems of granting state-owned enterprises with civil legal personality and their participation in property turnover within the framework of the concept of economic calculation, the impact of the planned approach on the scope of freedom of contract and freedom of entrepreneurship of state-owned enterprises in the course of their activities. The author determines the correlation between the plan and the contract as means of regulating property relations and outlines the functions of the contract in the property turnover of the USSR.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00062024-07-05T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0009<abstract> <title style='display:none'>Abstract</title> <p>The identification of the structure of sustainable household disposable income in times of economic uncertainty is the aim of this paper. The research provides household income components in order to achieve a sustainable income ensuring life out of poverty. The analyses were based on the EU-SILC 2020 database of primary data (N = 232,816 EU households). The binary logistic regression verified that households capable of generating savings have the highest chances of achieving a sustainable income. There is also a positive influence of the investment income (interests, dividends, rental income), but with a lower impact than expected. On the contrary, the presence of social transfers in income reduces the likelihood of sustainable income. Social income is beneficial to households in poverty but it is essential to ensure that it is properly targeted.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00092024-07-05T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0008<abstract> <title style='display:none'>Abstract</title> <p>The relevance of the study is due to the presence of some problematic aspects in the institute of representation of Kazakhstan, in connection with which the level of effectiveness of citizens’ realisation of their inherent rights decreases. The study aims to evaluate recommendations for removal, necessitated by the critical importance of safeguarding citizens’ rights and ensuring the effective implementation of this mechanism. Methods such as logical analysis, deduction, induction, synthesis, legal hermeneutics, etc. were used. In the course of the study, it was revealed that the criteria for lawyers are more formal in nature, which contributes to the unqualified legal assistance to the citizens. There is also no concept of legal responsibility for the provision of this kind of assistance by specialists. Conflicts related to the implementation of their activities by lawyers of other states were considered. This provided an opportunity to characterise them and make an appropriate assessment. A study of the activities of the institute of representation was conducted and its features, principles, and signs were highlighted. A significant aspect of the study was the analysis of international experience, particularly from the European Union (EU), regarding the functioning of the institution of representation in civil proceedings. This analysis identified the main ways of development, the course of integration, and the specific features of legislation in EU countries, allowing for the identification of promising areas for application in Kazakhstan’s legal practice. The practical value of the results obtained is the provision of recommendations that will contribute to improving the effectiveness of lawyers in civil proceedings and greater protection and guarantees of citizens’ rights and freedoms.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00082024-07-05T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0004<abstract><title style='display:none'>Abstract</title> <p>The aim of this article is to analyze the utilization of alternative approaches for resolving tax disputes across various countries worldwide in order to evaluate the feasibility of introducing such approaches in Ukraine. It provides an overview of mediation, which is considered one of the most efficient methods for alternative dispute resolution. The article also presents a classification of mediation mechanisms employed in different countries. Furthermore, it examines the trends in the feasibility of introducing tax mediation in Ukraine. Lastly, the article suggests a roadmap for implementing judicial mediation as the most comprehensible and effective method for resolving tax disputes.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00042024-04-10T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0002<abstract><title style='display:none'>Abstract</title> <p>This paper intends to assess the feasibility of introducing a lawyer’s monopoly in Kazakhstan. The main purpose of the study is to analyze the current legal provisions of the Republic of Kazakhstan regarding judicial representatives authorized to provide legal assistance on behalf of civil proceedings. The work examines foreign experience from the point of view of the applicability of best practices. The study notes the shortcomings of the recently adopted legislative acts of the Republic of Kazakhstan in the field of regulation of advocateship. Attention is focused on the fact that it is the legal profession that should serve as the key to the effective implementation of the constitutional right of citizens to receive qualified legal assistance. An advocates’ monopoly on judicial representation will contribute to the establishment of a single ecosystem that consolidates special professional groups and independent lawyer associations capable of providing qualified legal assistance.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00022024-04-10T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0005<abstract><title style='display:none'>Abstract</title> <p>Foreigners from third countries are not entitled to participate in the Czech public health insurance system unless they have either permanent residence in the Czech Republic or a Czech employer. This article aims to analyse the economic impact of the possible inclusion of such foreigners into the public health insurance system in the Czech Republic. First, we estimate the size of the group of foreigners concerned and follow with the estimation of contributions paid and the cost involved. The analysis is based on publicly available data that entail simplifications. The conducted research shows that the inclusion of foreigners from third countries into the public health system of the Czech Republic would positively impact the economic balance of the system in that the estimated contributions would surpass the estimated costs.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00052024-04-10T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0001<abstract><title style='display:none'>Abstract</title> <p>The aim of the paper is to prove a hypothesis concerning the dependence of the political polarisation of the European Union on recent developments in labour market structure. The labour market is undergoing changes that stem from technological progress as well as outsourcing of low-skill activities, which are causing an increase in labour market and wage polarisation. The premise is that the depopulation of the middle class is increasing political polarisation. The hypothesis is tested on a sample of 27 European Union countries from 1990 to the present using OLS with fixed effects regression analysis. Political polarization is represented by an own constructed political polarization index based on the ideological division of political parties’ data of the ParlGov project (2022). The index is constructed by combining the election results and four ideological spectrums. In conclusion, the dependence of political polarisation on labour market polarisation and wage polarisation is rejected.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00012024-04-10T00:00:00.000+00:00https://sciendo.com/article/10.2478/danb-2024-0003<abstract><title style='display:none'>Abstract</title> <p>In 2015 refugee crisis, Hungary’s strict border controls and legal reforms drew international criticism, straining EU relations. This article employs the qualitative legal historical methodology to investigate the historical dynamics underpinning Hungary’s shifting refugee policies. The analysis uncovers a significant shift in Hungary’s approach to refugees. Following World War I, the Trianon agreement, which led to territorial loss and population displacement, posed migration challenges that Hungary addressed on a case-by-case basis. Furthermore, after 1989, Hungary aligned its legal systems with international standards. It ratified the 1951 Refugee Convention, marking the first official regulation of refugees under Decree 101. In 2007, upon EU accession, Hungary enacted the Asylum Act 2007, aligning it with the Dublin regulation and relevant EU directives, which formed the foundation for refugee crisis legislation in 2015. The study also examines the 2011 constitutional amendment, indirectly creating sociocultural barriers between Hungarian society and refugees.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/danb-2024-00032024-04-10T00:00:00.000+00:00en-us-1