DANUBE archive

Volume 13 (2022): Issue 3 (September 2022)

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Volume 13 (2022): Issue 3 (September 2022)

Taxonomy for Transparency in Non-Financial Statements – Clear Duty With Unclear Sanction

Radka MacGregor Pelikánová, Filip Rubáček
The updated Directive 2013/34/EU brought a legal duty for large undertakings in the EU to include in their management report a non-financial statement. Considering the UN Agenda 2030, the European Green Deal and Action Plan on Financing Sustainable Growth, there was enacted Regulation (EU) 2020/852 aka Taxonomy Regulation which adds to this...
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Volume 13 (2022): Issue 3 (September 2022)

Public Finance in the V4 During the COVID-19 Pandemic: The Magic Triangle of Public Finances

Lukáš Cíbik, Dalibor Mikuš
The aim of the paper is to quantify changes in public finances in the countries of the Visegrad Group through the area of the magic triangle of public finances, with an emphasis on the years 2020 and 2021. Using mathematical and statistical methods, we found the absolute and relative primary values of the year-on-year changes in public revenues...
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Volume 13 (2022): Issue 3 (September 2022)

The Digital Transformation of Legal Industry: Management Challenges and Technological Opportunities

Karolina Mania
The impact of technology on individual economic sectors has also reached the service industry. This article offers a discussion on the influence of information technologies (IT) and changes taking place as a result of the legal services market digital transformation. Thanks to the results of the qualitative study (questionnaire survey a technique...
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Volume 13 (2022): Issue 3 (September 2022)

Social Mobility as an Income Inequality Determinant

Elena Fifeková, Eduard Nežinský, Andrea Valachová
The paper focuses on the social mobility as the key driver of the income inequality. The aim of the paper is to contribute to the assessment of the social mobility and explore its links to the level of inequality and the age structure of the country. Employing composite social mobility indicator featuring benefit-of-the-doubt weighting principle...
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Volume 13 (2022): Issue 3 (September 2022)

Different Impact of the Recession on the Labour Market: Less Work Without Increasing Unemployment in Slovakia

Karol Morvay, Martin Hudcovský
The paper examines why the pandemic recession hit the labour market in Slovakia differently from previous recessions. Traditionally, the unemployment rose sharply during previous economic recessions. Therefore, it seemed like a novelty when the unemployment rate rose only insignificantly in a pandemic recession. We find that both the demand and...
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