Required:

1. VERNARSKÝ, M. – MOLITORIS, P.: Daňové právo, UPJŠ v Košiciach - FVS, Typopress, Košice, 2008

Recommended:

1. BABČÁK, V.: Daňové právo na Slovensku a v EÚ, Bratislava: EPOS, 2019

2. BABČÁK, V.: Dane a daňové právo na Slovensku, Bratislava: EPOS, 2022

Incoming Erasmus+ students / foreign mobility students: Conditions for course completion for incoming mobility students will be individually agreed upon and determined, always at the first consultation. The usual prerequisites for course completion are, for example, an oral exam, a written exam, a paper, a presentation, an assignment, etc.

Students are required to attend 100% of the consultations. For each absence from the consultations, the teacher will determine a substitute written performance.

Active participation in the consultations.

Written examination (max. 20 points, min. 12 points).

Oral exam (max. 80 points, min. 40 points).

1st consultation: Tax as a subject of legal regulation; Tax and the rule of law; Tax law and its basic categories; Indirect taxes - general characteristics, status and legal regulation; Value added tax; Selective excise taxes

2nd consultation: Insurance tax; Direct taxes - general characteristics, status and legal regulation; Personal income tax; Corporate income tax; Local taxes; Fee system in the Slovak Republic; Tax proceedings

The graduate of the course should acquire knowledge about the tax system in the Slovak Republic and about legal relationships, the basic content of which is the fulfillment of tax obligations. Attention will be paid to each tax of the Slovak tax system. The conclusion of the course is a brief introduction to the issues of tax proceedings, as these issues are of more detailed interest within the mandatory elective course "Tax Administration and Tax Proceedings".

1. JELEŇOVÁ, I. (2014). Interkultúrna komunikácia. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach.

2. KOVÁČOVÁ, M. (2015). Interkultúrna komunikácia. Aplikácia pre vybrané nemecké a slovenské kontexty. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach.

3. DOLINSKÁ, V. (2016). Akulturačné štúdie pre ekonómov. Kultúrne odlišnosti medzinárodného pracovného prostredia. Bratislava: Wolter Kluwer.

4. HOFSTEDE, G. (2011). Dimensionalizing Cultures: The Hofstede Model in Context. Online Readings in Psychology and Culture, Unit 2. https://doi.org/10.9707/2307-0919.1014

5. KUTLÍK, F. (2019). Interkultúrna mediácia a riešenie konfliktov pri práci s cudzincami. Simars.

6. BOREC, T. (2009). Manažéri na cudzom parkete. Neopublic.

7. PRŮCHA, J. (2010). Interkulturní komunikace. Praha: Grada Publishing. (vybrané časti)

8. JELEŇOVÁ, I. (2017). Interkultúrne interakcie a migrácia. Vybrané aspekty problematiky. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach.

Conditions for continuous assessment: During the semester, students will work on a project based on a given topic, for which they can receive a maximum of 40 points. Students will not meet the conditions for registering for the exam if they receive fewer than 21 points for the project. The detailed conditions are updated annually on the UPJŠ LMS e-learning portal.

The final assessment consists of a written test (maximum 60 points).

Final assessment: A = 91–100 points, B = 81–90 points, C = 71–80 points, D = 61–70 points, E = 51–60 points and FX = 0–50 points.

Slovak, Czech and English

Consultation 1: Culture, communication and intercultural communication. Barriers to intercultural communication. Verbal communication and culture. Non-verbal communication and culture. Theories and models of culture. Intercultural conflicts.

Consultation 2: Intercultural business negotiation. Intercultural communication in the workplace. Intercultural relations. Migration and acculturation. From personal contact to online services: communicating with foreigners in public administration. Intercultural communicative competence.

Students will be able to define basic concepts and describe selected theories in the field of intercultural communication with an emphasis on understanding their impact on interactions in everyday life in a variety of communicative contexts. Students will be able to search and interpret the most recent information relevant to solving specific communication problems encountered in multicultural work teams. When communicating with a partner with a different cultural background (meaning national culture), students can identify values relevant to his/her own culture that could constitute a barrier to communication and thus prevent conflict. At the same time, they are able to look up relevant information about the cultural specifics of communication of members of the communicating partner's national culture and, when interacting with them, to identify basic cultural values and understand the partner's non-verbal communication. Students are able to manage intercultural conflicts occurring in a multicultural workplace.

Recommended literature:

CHANDLER, J. A. (ed.) Local Government in Liberal Democracy. 11th Ed. (e-book), Routledge: 2003

ERLINGSSON, G. - ÖDALEN, J.: A normative theory of local government, Lex localis - Journal of Local Self-Government 2/2017 https://www.researchgate.net /publication/307420115_A_normative_theory_of_local_government

STANOVČIĆ, V.: Local and regional self-government in a democratic theory. Facta Universitatis Niš - Law and Politics 2/1998; http://facta.junis.ni.ac.rs/lap/lap98/ lap98-07.pdf

KONEČNÝ, S.- KONečný, B.: Otvorená komunálna politika – teória a prax. Bratislava: Mayor 2009 (e-book 2018)

Complementary literature:

KONEČNÝ, S.: Verejná správa v členských štátoch Európkej únie. Bratislava: Mayor 2016

KNEŽOVÁ, J.: Komunálna politika a rozvoj – vybrané problémy a výzvy. Košice: FVS UPJŠ 2012

HAMALOVÁ, M.-BELAJOVÁ, A.: Komunálna ekonomika a politika. Bratislava: VŠEMVS 2010

Čapková, S. - Davey, K. - Gallo, D. - Jarina, J. - Slafkovský, A.: Štruktúra územnej samosprávy vo vybraných štátoch Európy. Bratislava: Nadácia vzdelávania samosprávy 2001

Chandler, A. (ed.): Místní samospráva v liberálních demokracích. Brno: Doplněk 1998

Gisevius, W.: Leitfaden durch die Kommunalpolitik. Bonn: Dietz 1999

Jeźewski, J. (ed.): Gmina w wybranych państwach Europy Zachodniej. Wrocław: Wydawnictwo Uniwersytetu Wrocławskiego 1995

Wollmann, H. - Roth, R. (Hrsg.): Kommunalpolitik. Opladen: Leske und Budrich 1999

Theory of Public Administration

1. Municipal policy - definition of key concepts and context.

2. Municipal policy and public policy, municipal and local interests as public interests

3. History of settlement and settlement structure in Slovakia. Urbanization processes, the role and development of the city in the settlement system.

4. Municipal policy and public administration, main stages of the development of public administration at local level.

5. Philosophical and legal basis of municipal policy. Legislative frameworks of municipal policy, municipal law.

6. Sociological and political science bases of municipal policy. Municipal policy actors and their participation in the creation and implementation of municipal policy

7. Spatial identity in municipal politics. Village in the area and space in the village.

8. Social identity in municipal politics. The inhabitants of the municipality as a key actor of the municipal policy and the possibilities of its direct and indirect participation in the creation and implementation of the municipal policy

9. Fragmentation and integration in municipal policy.

10. Amalgamation and municipalization of settlement structure. Examples from European countries

11. Two-level local government. Examples from European countries

12. Cooperation of municipalities in Slovakia. Conceptual basis for communal reform in Slovakia.

13. Civic participation as a way of participation in municipal politics. The role of NGOs in local development.

14. Social contexts of municipal policy - social networks, social capital and local identity as determinants of local development.

The course is evaluated in terms of semester - 50 points, exam - 50 points. A minimum of 51 points (E) is required to pass the course. During the semester, the student prepares a semester paper - pwp + report on a set (agreed) topic. The topic is agreed upon in week 1 of the semester. The maximum number of points per semester – presentation, report, activity during seminars is 50 points. At least 1 point is required for the exam. The exam is written, here the student can get a maximum of 50 points. Semester and exam points are added up. More detailed information is given in the syllabus of the subject.

Rating points: A: 91-100 B: 81-90 C: 71-80 D: 61-70 E: 51-60 FX: under 51 p.

Slovak, English

1. Municipal policy. Terminological definition.

Municipal interests, local interests, public interests.

Human settlement and public administration of settlements

Philosophical bases of communal politics.

Legal bases of municipal policy.

Sociological basis of municipal policy.

Economic basis of municipal policy.

2. Political bases of municipal policy.

Spatial identity in municipal politics.

Social identity in communal politics.

Economic identity in municipal politics.

Processes of integration and fragmentation in municipal policy.

Current issues of municipal politics in Slovakia

Continuous assessment: PWP presentation, paper (50 points max.)

Final assessment: oral exam

Rating :

A: 91-100

B: 81-90

C: 71-80

D: 61-70

E: 51-60

FX: below 51

The aim of the course is to provide a comprehensive picture of the nature, tools, actors and objectives of municipal policy in the Slovak Republic in an interdisciplinary concept with an emphasis on legislative, economic, financial, social and spatial frameworks. Emphasis is placed on understanding the complexity of the political cycle at local level as part of public policy. The main objective of the course is to allow the student to complete it successfully

- master technical terminology in the field,

- be able to comprehensively describe, analyze and identify the regularities of the process of municipal policy-making and implementation with regard to legislative, institutional, economic, social and geographical frameworks in the theoretical and practical context,

- orientated in current issues and problems of municipal policy and development.

Mandatory:

1. PAPULOVÁ, Zuzana, PAPULA, Ján a GAŽOVÁ, Andrea. 2022. Procesný manažment. Praha: Wolters Kluwer. 188 s. ISBN 978-80-7676-425-5.

2. FIŠER, Roman, 2014. Procesní řízení pro manažery- Jak zařídit, aby lidé věděli, chtěli, uměli i mohli. Praha: Grada Publishing, a.s. 176 s. ISBN 978-80-247-5038-5.

3. ŘEPA, Václav, 2012. Procesně řízená organizace. Praha: Grada Publishing, a.s. 304 s. ISBN 978-80-247-4128-4.

Recommended:

4. STN EN ISO 9001:2016.

5. SVOZILOVÁ, Alena, 2011. Zlepšování podnikových procesů. Praha: Grada Publishing, a.s. 232 s. ISBN 978-80-247-3938-0.

6. ŠMÍDA, Filip, 2007. Zavádení a rozvoj procesního řízení ve firmě. Praha: Grada. 300 s. ISBN 978-80-247-1679-4.

- Active participation in consultations.

- Seminar work and its presentation (max. 40 points, min. 21 points).

Final evaluation conditions:

- Written exam (max. 60 points, min. 31 points).

Conditions for successful completion of the subject:

- A total of 100 points can be obtained from the subject for the semester and exam, the minimum number of points for passing the subject is 52.

Final evaluation scale:

100 - 91 A; 90 - 81 B; 80-71 C; 70 - 61 D; 60-52 E; 51 - 0 FX

Students are required to attend 100% of lectures. For each non-participation in the lecture, the teacher will determine a substitute written performance. (Addendum: based on the seriousness of the reason for non-participation, the teacher will assess whether he will determine written compliance or excuse the student's non-participation without written compliance.)

Slovak language

The content of the subject includes the following areas of problems:

1st consultation: Processes and their classification. Definition of Business Process Management. Historical development of process management. Comparison of functional and process management. The issue of application of process management in the conditions of public administration. Process identification phase.

2nd consultation: Global model and detailed process model. Global model and detailed object model. Consistency of models. Process measurement and evaluation. The importance of process management. Process management in the manager's management practice.

The aim of the course is to teach students the procedures of process management as an area of management and process modeling as a tool for visualization, evaluation and improvement of processes in the conditions of public administration. The student will actively use modeling programs and modeling languages. The intention is also to develop the student's digital competences.

Compulsory Literature:

1. VÝROSTOVÁ, Eva. Regional Economy and Development. Bratislava: IURA Edition, 2010. ISBN 978-80-8078-361-7.

2. ZÁHRADNÍK, Petr. Cohesion Policy of the European Union. Prague: C.H. Beck, 2017. ISBN 978-80-7400-527-5.

Recommended Literature:

1. BUČEK, Milan, Štefan REHÁK and Jozef TVRDOŇ. Regional Economics and Policy. Bratislava: IURA Edition, 2010. ISBN 978-80-8078-362-4.

2. BLAŽEK, Jiří and David UHLÍŘ. Theories of Regional Development: Outline, Critique, Implications. Prague: Karolinum, 2020. ISBN 978-80-246-4566-7.

3. EUROPEAN COMMISSION. Eighth Report on Economic, Social and Territorial Cohesion: Cohesion in Europe towards 2050. Brussels: European Commission, 2022. Available at: https://ec.europa.eu/regional_policy/sk/information/publications/reports/2022/eighth-report-on-economic-social-and-territorial-cohesion

4. EUROPEAN COMMISSION. Regional Policy [online]. Available at: https://ec.europa.eu/regional_policy/home_en

5. EUROSTAT. Eurostat Regional Yearbook – 2022 Edition. Luxembourg: Publications Office of the European Union, 2022. Available at: https://ec.europa.eu/eurostat/web/products-flagship-publications/-/ks-ha-22-001

6. PARTNERSKÁ DOHODA 2014–2020 [Partnership Agreement 2014–2020]. [online]. Available at: http://www.partnerskadohoda.gov.sk/ and https://www.eufondy.sk/

7. MINISTRY OF INVESTMENTS, REGIONAL DEVELOPMENT AND INFORMATIZATION OF THE SLOVAK REPUBLIC. [online]. Available at: https://www.eurofondy.gov.sk/index.html

8. OFFICIAL JOURNAL OF THE EUROPEAN UNION. OJ L231, Volume 64, 30 June 2021. Available at: https://eur-lex.europa.eu/legal-content/SK/TXT/PDF/?uri=OJ:L:2021:231:FULL&from=EN

Conditions for Continuous Assessment:

1. Attendance in classes in accordance with the Study Regulations and the instructor’s instructions.

2. Active participation in consultations.

3. Self-study of the required literature.

4. Written test (maximum 40 points, minimum 21 points).

Conditions for Final Assessment:

- Final written examination (maximum 60 points, minimum 31 points).

Conditions for Successful Completion of the Course:

1. Attendance in classes in accordance with the Study Regulations and the instructor’s instructions.

2. Fulfilment of the requirements of both continuous and final assessment, with a total minimum score of 52 points.

The points earned through continuous assessment are added to the results of the final examination.

Final Grading Scale: 91–100 = A (excellent), 81–90 = B (very good), 71–80 = C (good), 61–70 = D (satisfactory), 52–60 = E (sufficient), 51 and below = FX (insufficient)

Detailed conditions are published in the digital repository of supporting materials for the course (LMS UPJŠ).

First Consultation:

Introduction to Regional Economics. Space and Spatial Structure. The Enterprise as a Spatial Actor. Approaches to the Evaluation of Location Alternatives. Interactions of Business Location Decisions. The Population as a Spatial Actor.

Second Consultation:

Methods of Examining the Concentration of Enterprises and Population. Region and Regionalisation. Regional Development and Regional Disparities. The State as a Spatial Actor. Regional Policy.

Third Consultation:

The Cohesion Policy of the European Union in the Programming Period 2021–2027. Regional Policy as a Process. Opportunities for Financing Regional Development from EU and Other International Sources in the Slovak Republic. Regional Policy Strategies Derived from Theories of Regional Development.

Upon completion of the course, the student will be able to:

- describe spatial structures and their impact on spatial development,

- explain location decisions of business entities and the population, as well as the factors influencing them,

- apply basic methods for evaluating location alternatives and for examining business concentration,

- define the concept of a region and regional development, and describe the possibilities of financing regional development,

- explain the most prominent theories of regional development,

- define regional policy, explain its significance, and apply the instruments of regional policy,

- describe the cohesion policy of the European Union and its instruments.

The course develops in particular the following competences:

- the ability to identify location factors,

- evaluate location alternatives,

- analyse spatial concentration,

- navigate the legislation related to regional development in the Slovak Republic and the EU’s cohesion policy,

- understand the process of cohesion policy implementation and the competences of institutions involved in its implementation in the Slovak Republic,

- demonstrate responsibility for task fulfilment, the ability of cultivated written and oral expression, creativity, and teamwork.

1. HRABOVSKÁ Zuzana a Zlata VAĽOVSKÁ. 2015. Regionálna ekonomika a rozvoj II. (vybrané kapitoly). Košice: UPJŠ v Košiciach. ISBN 978-80-8152-224-6.

2. VÝROSTOVÁ Eva. 2010. Regionálna ekonomika a rozvoj. Bratislava: Iura Edition, spol. s r.o. ISBN 978-80-8078-361-7.

3. KOREC Pavol. 2005. Regionálny rozvoj Slovenska v rokoch 1989-2004: Identifikácia menej rozvinutých regiónov Slovenska, Bratislava Geografika. ISBN 80-969338-0-9.

4. WOKOUN, René, Pavel MATES, Jaroslava KADEŘÁBKOVÁ a kol. 2011. Základy regionálních věd a veřejné správy. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o. ISBN 978-80-7380-304-9.

5. WEISOVÁ Dagmar a Magdaléna BERNÁTOVÁ. 2012. Strategické plánovanie samosprávy. Žilina: Municipalia, a.s. ISBN 978-80-971209-0.

6. Zákon 539/2008 z. Z. O podpore regionálneho rozvoja v znení neskorších predpisov.

7. MINISTERSTVO INVESTÍCIÍ, REGIONÁLNEHO ROZVOJA A INFORMATIZÁCIE SR. Metodika tvorby a implementácie programov hospodárskeho rozvoja a sociálneho rozvoja regiónov, programov rozvoja obcí a skupín obcí s uplatnením princípov udržateľného SMART (inteligentného, rozumného) rozvoja. Dostupné online: metodika_phrsr2020.pdf (gov.sk)

Interim evaluation:

1. Participation in classes in accordance with the study schedule and teacher's instructions.

2. Written semester assignment - independent work - max. 30 points, the minimum number of points is not specified.

3. Self-study of the required literature.

_

Final evaluation conditions:

Written exam - max. 70 points, the minimum number of points is not determined. For the final assessment (sum of interim assessment and exam) A, it is necessary to obtain 91-100 points, for assessment B 81-90 points, for assessment C 71-80 points, for assessment D 61-70 points and for assessment E 51-60 points . Credits will not be granted to a student who did not obtain at least 51 points in the final assessment.

Slovak

1st consultation:

Regional disparities in Slovakia and factors conditioning the regional differentiation of Slovakia after 1989.

Regional development factors.

Human capital as an endogenous factor of regional development.

Position and importance of foreign direct investments in regional development.

Competitiveness of regions.

_

2nd consultation:

Regional economic analysis.

Measuring regional disparities and the level of regional development.

Regional development planning.

Program of economic development and social development.

Regional policy in Slovakia and the EÚ.

Regional and local development trends.

Alternative options for the economic development of regions.

After successfully completing the course, the student has deep theoretical and cross-sectional knowledge and an overview of the current state of regions in the conditions of the Slovak Republic, regional development factors, causes of regional disparities, the nature of regional development, and regional economic analysis. She/He knows the methods of regional economic analysis and knows how to apply them in regional planning and its role in the development of regions in the context of the National Strategy for Regional Development of the Slovak Republic. In addition, the student knows how to actively work with the databases of the Statistical Office of SR when searching for relevant information related to the development of regions in the Slovak Republic and can use them to solve practical tasks.

1. Kadlečíková, M. - Kapsdorferová, Z. - Malejčíková, A. - Malejčík, A. Základy manažmentu. 1. vyd. Nitra : Slovenská poľnohospodárska univerzita, 2012. 201 s. ISBN 978-80-552-0898-5

2. Štofko, Stanislav et al. 2011. Manažment verejnej správy. EDIS Vydavateľstvo Žilinskej univerzity. 206 s. ISBN 978-80-554-0406-6.

3. Ubrežiová, I. a kol. 2012. Manažment. Nitra: SPU, 2012, 219 s., ISBN 978-80-552-0770-4

Odporúčaná :

4. Lane, Jan-Erik. 2005. Public administration and public management. Routledge, Taylor & Francis Group. 295 s. ISBN 0-415-37015-9.

5. Osborne, Stephen. 2012. Public management – Critical perspectives. Routledge, Taylor & Francis Group. 316 S. ISBN 0-415-23383-6.

6. https://vydavatelstvo.uniag.sk/e-skripta/9715-manazment-verejnej-spravy-9788055224398.html

Conditions for continuous evaluation:

1. Participation in teaching in accordance with the study regulations and instructions of the teacher.

2. Activity at the seminar.

3. Continuous written test (max. 40 and min. 21 points).

4. Self-study of recommended literature

Conditions for the final evaluation: Final exam (max. 60 and min. 31 points).

Conditions for successful completion of the course:

1. Participation in teaching in accordance with the study regulations and according to the instructions of the teacher;

2. Mastering the conditions of the interim and final evaluation in the overall expression at the level of at least 60%.

slovak language

-

1st consultation: Basic principles of management of organizations in public administration. Management, manager and process management. Management in a functional and procedural sense. Content and management functions. Specifics of management in public administration. Changes in the external and internal environment of organizations, their classification. The logic of the change process. Selected approaches to change and innovation management.

2nd consultation: Planning, planning procedures, types of plans. Content of planning, goals. Current trends and specifics in planning processes in public administration. Organizational environment and its components. Reasons and advantages of purposefully defining and organizing activities in the organization. Types of organizational structures in public administration, their advantages and disadvantages. Decision making as a managerial function, decision problems, decision making process. Selected decision-making methods. Implementation.

3th consultation: Leading working groups in public administration organizations. Economic aspects of control. Types and forms of control, approaches and methods of control in public organizations. Innovations in the field of management and performance of public administration.

To teach students management procedures in public administration institutions of the Slovak Republic with emphasis on the specifics of non-profit sector organizations. After completing the course, the student will gain knowledge and skills specific to public administration management. The target group will get acquainted especially with the practical skills needed for a manager, a manager of the 21st century. The student will be able to implement modern decision-making methods in practice with emphasis on the quality of decision-making procedures and decision-making results.