Activities
(Publication) Droit des affaires françaises
Ce manuel a pour objectif de donner aux étudiants les bases du droit des affaires en France. Le droit des affaires se compose de l’ensemble des règles lié à l’administration et à la vie des « affaires ». C’est une matière qui recoupe de nombreux domaines juridiques et il est en perpétuelle mutation. Il regroupe donc de nombreuses branches du droit comme le droit commercial, le droit des sociétés, le droit de la concurrence, le droit de la propriété intellectuelle, le droit du travail, le droit fiscal, etc.. Le droit des affaires est donc très étendu et il ne forme pas un corpus unifié. Toutefois la tradition juridique française depuis la révolution de 1789 veut que la soit accessible à tous et cela suppose donc qu’elle soit rédigée en des termes clairs et précis. Progressivement les juristes ont tenté de regrouper les lois dans un document que l’on appelle code. Le code est un recueil de lois destiné à régir d’une manière complète toutes les matières d’une certaine branche de droit. Actuellement, les Etats membres de l’Union européenne travaille à la préparation d’un Code européen des affaires qui constituerait un socle normatif lisible, attractif et propice à une relance de l’union économique et monétaire. Ce manuel contribue au développement d’un espace européen des affaires en donnant aux étudiants une meilleure connaissance du droit des affaires en France.
(Annoucement) Innovations in education implemented under the Jean Monnet Program (30.6.2021)
Európska únia ako medzinárodné spoločenstvo združujúce štáty Európy v rámci procesu európskej integrácie kladie dôraz nielen na ekonomickú integráciu, ale aj na prehlbovanie spolupráce v rôznych oblastiach. Jednou z takýchto oblasti je aj politika vzdelávania a odbornej prípravy, ktorá v súlade so zásadou subsidiarity patrí do pôsobnosti členských štátov, pričom Európska únia má podpornú úlohu a koordinačnú úlohu. V záujme napĺňania únijných cieľov a hodnôt poskytuje finančné prostriedky v rámci rôznych programov. Vysoké školy majú možnosť čerpať finančné prostriedky v rámci programu Jean Monnet na podporu výučby, výskumu a reflexie v oblasti štúdií európskej integrácie na vysokých školách. Projekt Jean Monnet s názvom „Business in the European Economic Area - the Present and Future of EU Integration “, je realizovaný na Fakulte managementu UK v Bratislave a je financovaný z prostriedkov Eúrópskej únie. Riešitelia projektu prof. JUDr. Daniela Nováčková, PhD., prof. RNDr. Darina Saxunová, PhD. a doc. Dr. Frederik Delaneuville si stanovili cieľ, inovovať systém vzdelávania na Fakulte managementu UK v Bratislave a zosúlaďovať učebné osnovy vybraných predmetov s učebnými osnovami predmetov, ktoré sú vyučované na renomovaných univerzitách v členských štátoch Európskej únie. Fakulta managementu UK v Bratislave od svojho vzniku sa hlási k odkazom Roberta Schumana a Jeana Monneta a ako prvá vysoká škola na Slovensku zaviedla výučbu európskej integrácie a európskeho práva do vzdelávania v rámci projektu TEMPUS (1994- 1996), ktorého spoluriešiteľkou a projektovou manažérkou bola aj Daniela Nováčková. Darina Saxunová participovala na medzinárodnom projekte [1] týkajúceho sa reformy vzdelávania účtovníctva a audítorstva v rokoch 2003-2004 v duchu prípravy Slovenskej republiky na členstvo v Europskej Únii realizovaného pod záštitou Ministerstva financií SR. Slovenská republika ako členský štát Europskej Únie schválila na odporúčanie Európskej komisie používať IFRS pre určité podniky [2] (subjekty verejného záujmu, nadnárodné podniky, resp. podniky určitých veľkostných kritérií v súlade so ZoÚ).
Aj napriek nepriaznivej situácii a obmedzeniam z dôvodu zabránenia šírenia choroby COVID- 19 boli realizované viaceré aktivity súvisiace s projektom. V rámci inovovaného študijného programu Medzinárodný manažment v odbore ekonómia a manažment výstupmi sú nové a inovované predmety:
a) Európske ekonomické právo
b) Európske obchodné právo
c) Finančné účtovníctvo a kontrola v európskom hospodárskom priestore (EHP).
Súčasťou uvedených predmetov sú aj študijné materiály vydané v cudzích jazykoch, ktorých cieľom je pripraviť absolventov pre pracovné uplatnenie sa na európskom trhu práce. Kniha autorky Dariny Saxunovej s názovom Financial Accounting for the Needs of Managers, napísaná v anglickom jazyku sa používa ako povinná literatúra pre daný predmet, kde študenti sa zoznamujú s účtovnou závierkou zostavenou podľa IFRS. Zmyslom IFRS bolo vytvoriť spoločný účtovný jazyk, aby tak účtovné postupy podnikov boli jednotné, porovnateľné a pochopiteľné vo viacerých krajinách. Avšak udržanie kontroly nad všetkými záväzkami či povinnosťami vo viacerých krajinách môže byť veľkou výzvou pre medzinárodné podnikanie. Učebnica s názvom Le droit des affaires en France od Fredericka Delaneuville je základnou pomôckou pre štúdium jeho predmetu. Okrem toho boli vytvorené ďalšie učebné pomôcky, “Glossary základných pojmov” pre predmet Finančné účtovníctvo a kontrola v EHP a Európske obchodné právo, praktické testy pre online výučbu, tématicky zamerané série príkladov s riešeniami pre samoštúdium online pre predmet Finančné účtovníctvo a kontrola v EHP.
Štúdium daných predmetov má nadnárodný rozmer a študenti si majú možnosť prehĺbiť svoje vedomosti potrebné pre oblasť medzinárodného manažmentu, podnikania v európskom hospodárskom priestore, rozvíjať svoje schopnosti kooperovať v tíme, zodpovedne pristupovať k svojim povinnostiam. Štruktúra vzdelávania je orientovaná na medzinárodné podnikanie, na podnikanie v európskom digitálnom priestore a na aktuálne trendy poskytovania regionálnej investičnej pomoci aj v prípade mimoriadnych udalostí akou je bezpochyby pandémia COVID-19. Jednou z prierezových tém vzdelávania je aj ekologické hospodárstvo a spravodlivá a inkluzívna transformácia na obehové hospodárstvo a spoločensky zodpovedné podnikanie, ktorého ústrednou postavou je morálny a spoločensky zodpovedný a erudovaný manažér.
Nové a inovované predmety vytvárajú dlhodobo podnetné prostredie pre ďalší odborný rast a udržateľný systém prípravy odborníkov, ktorí budú konkurencieschopní na európskom trhu práce a dokážu komunikovať v cudzích jazykoch.
Riešitelia projektu vytvorili otvorený model vzdelávania a prípravy mladých ľudí pre aktuálne a perspektívne potreby vedomostnej spoločnosti a európskeho trhu práce v súlade s prioritami Európskej únie, adaptabilný časom sa meniacim potrebám a podmienkam hospodárskeho a spoločenského vývoja. Súčasťou vzdelávania sú aj aktuálne témy týkajúce sa zelených investícií, zelenej ekonomiky a trvalo udržateľného rozvoja vo väzbe na politiku štátnej pomoci. Zavedené výchovno-vzdelávacie metódy európskeho rozmeru vytvárajú spoločný základ pre rozvoj odborných a jazykových kompetencií študentov v súlade s cieľmi odboru ekonómia a manažment využívaním postupov a metód podporujúcich princípy tolerancie a spolupráce, tvorivosti a rozvoja kritického myslenia u študentov. Ide o postupy podporujúce identitu študenta, jeho schopnosť kreatívne riešiť problémy ako aj vytvárať si vlastný názor a prezentovať ho.
V rámci inovácií vzdelávania riešitelia projektu sa zamerali na rozvoj kľúčových kompetencií majúce medzinárodný rozmer v súlade s potrebami trhu práce a po absolvovaní predmetov študent nadobudne následné spoôsobilosti:
a) Sociálno-komunikačné spôsobilosti (dokáže na požadovanej úrovni komunikovať v cudzom jazyku a využíva moderné technické prostriedky komunikácie)
b) Spôsobilosti smerujúce k iniciatívnosti a podnikavosti (aktívne pristupuje k uskutočneniu svojich cieľov, chápe princípy podnikania v európskom hospodárskom priestore, je schopný využívať inštitút štátnej pomoci, ako zodpovedný manažér či investor prijíma kvalifikované rozhodnutia o investíciach a následne kontroluje efektívnosť svojich rozhodnutí a vyhodnocuje návratnosť investícií pre budúce tvorivé aktivity a inovácie)
c) Spôsobilosti smerujúce k vnímaniu a rešpektovaniu iných kultúr (je tolerantný, je spôsobilý pracovať v medzinárodnom prostredí, pozná etické pravidlá spoločenského kontaktu
d) Spôsobilosti smerujúce k hodnotám a postojom (chápe význam udržateľného rozvoja ako pozitívnej perspektívy ďalšieho vývoja ľudskej spoločnosti, citlivo pristupuje k prírode a k prírodnému a kultúrnemu dedičstvu, vie ako sa správa spoločensky zodpovedný manažér a v tomto duchu rozmýšľa a koná.)
Zárukou kvality vzdelávania je, že v rámci pedagogického procesu pôsobia viacerí odborníci, ktorí majú nielen teoretické, ale aj praktické skúsenosti a poznatky o činnosti medzinárodných organizácií, podnikaní a riadení podnikov. Aj ich vedecká publikačná činnosť je zameraná na medzinárodné podnikanie, medzinárodné investičné vzťahy, medzinárodné účtovníctvo a financie nadnárodných spoločností. Za kľúčový prínos vzdelávania považujeme uplatnenie absolventov na európskom trhu práce a odstraňovanie prekážok pri uznávaní dokladov o vzdelaní, čo je základom pre slobodu pohybu osôb v rámci vnútorného trhu.
Okrem uvedenej aktivity v rámci projektu bola realizovaná aj medzinárodná vedecká konferencia 2020 venovaná 70. výročiu vyhlásenia Schumanovej deklarácie. Vedecké medzinárodné podujatie sa stretlo so širokým ohlasom a výsledkom tohto podujatia je aj zborník vedeckých príspevkov.
Počas trvania projektu Jeana Monneta sa uskutočňovali študentské konferencie, vždy 9. mája v deň výročia historickej Schumanovej deklarácie na deň Európy, kde študenti prezentovali svoje vedecké príspevky, na oslavu mieru a jednoty v Európe, konali sa s medzinárodnou účasťou študentov, nielen Erazmus študentov študujúcich v danom čase na Fakulte manažmentu UK, napríklad zúčastnení študenti boli z univerzít v Španielsku (Las Palmas Gran Canaria, Madrid, Oviedo, Valencia, Zaragoza), v Portugalsku (Lisabon, Coimbra, Aveiro, Porto) na Cypre (European University Nicosia), v Taliansku (Palermo, Udine), vo Francúzsku (European University v Nancy), vo Winnipegu (University of Winnipeg, Canada), resp. študenti z Nemecka, Ukrajiny, Uzbekistanu, Arménska, Ruska a Číny študujúci na našej univerzite.
[1] Medzinárodný project UMB v Banskej Bystrici s účasťou slovenských univerzít ekonomického zamerania, World Bank a Mc Gill Univerzitou v Montreale (financovanou CIDA – Canadien International Development Agency -kanadská medzinárodná rozvojová agentúra) pod záštitou MF SR.
[2] Zákon o Účtovníctve (§17a (1) taxatívne vymenováva účtovné jednotky, ktoré sú povinné zostaviť účtovnú závierku podľa osobitných predpisov, t. j., podľa medzinárodných štandardov finančného výkazníctva IFRS.
(Conference) United in Diversity
Day of Europe
International Students' Conference
May 10th, 2021
PROGRAMME:
9:50 - 11.30 Parallel sessions 1 - 2
13:00 - 14:10 Plenary session
Opening: Prof. Dr. Michal Greguš, Dean of Faculty of Management, Comenius University in Bratislava
Jean Monnet project overview: Prof. Dr. Darina Saxun, Department of Economics and Finance, FM CU
Keynote speeches:
Robert Hajšel, Member of the European Parliament
Dr. Meera Sarma, University of Liverpool: Europe for the Digital Age - Cyber Security and AI Roles as Front Runners to Shape the Future of the European Workforce
Internship opportunities in EU institutions: Mária Čibíková, Staff File Manager, European Parliament
The session will be chaired by Prof. Dr. Darina Saxun
14:15 - 16:00 Parallel sessions 3 - 6
We would like to announce: The best speeches in the session will be rewarded. |
SESSION 1: ENTREPRENEURSHIP IN THE EU (9:50 - 11:30)
Chair: Prof. Dr Daniela Nováčková
Topic | Presenters |
Doing business in the EU member states. Podnikanie v krajinách Európskej únie. | Paula Čekanová |
Financial instruments to support entrepreneurship in the EU Finančné nástroje na podporu podnikania v EÚ | Sabína Rippelová |
Entrepreneurship and employment in the EU member states. Podnikanie a práca v krajinách Európskej únie. | Ihor Onysko |
European Union policy in tourism sector Politika Európskej únie v oblasti cestovného ruchu. | Kristína Henselová |
European Union and Tajikistan Európska únia a Tadžikistan | Amir Mamatkulov |
SESSION 2: CHALLENGES OF THE EUROPEAN INTEGRATION (9:50 - 11:30)
Chair: Dr. Janka Kottulová / Dr. Alexis Kythreotis
Topic | Presenters |
Recovery plan for Europe - Next Generation EU Plán obnovy pre Európu - Next Generation EU | Alexandra Knollová |
Sustainable consumption and production in the EU Udržateľná spotreba a výroba v EÚ | Eva Gašparovičová |
Renewable energy in the EU Energia z obnoviteľných zdrojov v EÚ | Martina Gyárfásová |
Gender equality in the European Union Rodová rovnosť v Európskej únii | Matina Tkáčiková |
SESSION 3: FRENCH SESSION (14:15 - 16:00)
Chairs: Assoc. Prof. Dr. Frédéric Delaneuville / Dr. Corlise Liesl de Roux
Topic | Presenters |
Travailler pour une institution européenne Pracovať pre európsku inštitúciu | Mária Čibíková, Staff File Manager, European Parliament |
Transformation verte et numérique de l'UE Zelená a digitálna transformácia EÚ | Alexander Světlík |
Stratégie européenne de l'emploi et politique de l'emploi Európska stratégia zamestnanosti a politika zamestnanosti | Alexandra Krajniaková |
Géant économique de l'UE ou nain politique? EU economic giant, or political dwarf? | Pavlina Felixová |
Assurer la durabilité de l'économie de l'UE - Accord vert Zabezpečenie udržateľnosti hospodárstva EÚ - Zelená dohoda | Petra Kubaská
|
Investissements français en Slovaquie Francúzske investície na Slovensku | Natália Prochácová Kristína Mravcová |
Relations commerciales entre la France et la Slovaquie Francúzsko – slovenské obchodné vzťahy | Patrícia Bornemiszová Oliver Špaček |
Etiquetage des produits Označovanie výrobkov | Alžbeta Biskupičová Karolína Gendiarová |
SESSION 4: GERMAN SESSION I (14:15 - 15:45)
Chair: Assoc. Prof. Dr.Petra Milošovičová
Topic | Presenters |
Deutsche Investitionen in der Slowakei Nemecké investície na Slovensku | Daniela Filípková Alexandra Kinská |
Die Europäische Union und die Freiheit zu studieren Európska únia a sloboda študovať | Radoslava Šrútová Laura Bergerová |
Beschäftigung von Slowaken bei ausländischen Investoren Zamestnávanie Slovákov u zahraničných investorov | Tamara Cabovská Simona Hyžová |
In der Slowakischen Republik tätige deutsche Handelsunternehmen Nemecké obchodné spoločnosti pôsobiace v SR | Ema Vojtasová Kristián Vrátny |
Geschäfte in den Ländern der Europäischen Union machen Podnikanie v krajinách Európskej Únie | Ivana Sabaková |
Kurzarbeit in der Slowakei und in Europa. Kurzarbeit na Slovensku a v Európe. | Adam Hempfinger |
SESSION 5: GERMAN SESION II (14:15 - 15:45)
Chair: Prof. Dr Daniela Nováčková
Topic | Presenters |
Freizügigkeit des Kapitals und Handel an Börsen Sloboda pohybu kapitálu a obchodovanie na burzách | Timotej Kokoška Simon Metes |
Slowakisch-Deutsche Handelsbeziehungen Slovensko-nemecké obchodné vzťahy | Alžbeta Balcová Martin Morvay |
Die digitale Zukunft Europas Digitálna budúcnosť Európy | Sebastian Böhm |
Universelles Grundeinkommen in der EU Univerzálny základný príjem v EÚ | Barbora Povalová |
Entwicklung der Kreislaufwirtschaft in der EU Rozvoj obehového hospodárstva v EÚ | Matúš Jedlička |
Vergleich der Hilfe für Selbstständige während der Koronakrise in der Slowakischen Republik und in Deutschland Porovnanie pomoci pre SZČO počas Korona krízy na SR a v DE | Richard Jurík
|
SESSION 6: EUROPEAN UNION FROM THE GLOBAL PERSPECTIVE (14:15 - 16:15)
Chair and honourable guests: Prof. Dr. Darina Saxun / Prof. Dr. Satyendra Singh / Dr.Sonia Granado /Dr. Corlise Liesl de Roux/Dr. Alexis Kythreotis
Topic | Presenters |
European Green Deal: in the centre of past-Covid restart of the EU | Vanda Klučariková |
Cost of living in Cyprus: To what extend it conforms with the consumers income | Rafaella Spyrou & Loizos Constantinou, European University, Cyprus |
Measuring market risk(VaR and ES) for an Equity Portfolio | Francisco Bettencourt, University of Lisbon, Portugal |
Perspective of Romanian membership in EÚ | Alexandra Pivniceru-Ioan |
Ukraine and EU – Economic Cooperation | Daryna Andrusenko |
Erazmus opportunity – in Covid Era | Sannad Sannad Muhsin, Erasmus+ University of Gran Canaria |
Economic relations between Slovakia and Russia Hospodársky vzťah Ruska a Slovenska | Margarita Siusiukina |
"I see the future repeating the past, I see a museum of great newness." | Rodrigues da Silva Ariel Thomaz, Erasmus+, University of Aveiro, Portugal |
European Union – Observations from Outside | Edwig Munangati, Alessandra Baksina University of Winnipeg, Canada |
(Invitation) United in Diversity
ERASMUS + ERASMUS MUNDUS and Jean Monet Activities:
With the support of ERASMUS + Programme of the European Union
"Business in the European Economic Area - the Present and Future of EU Integration”
(600433-EPP-1-2018-1-SK-EPPJMO-MODULE)
(Publication) European Union and Its New Challenges in the Digitalised Age
You can download the full paper at our website.
(Conference) New Challenges for the European Union
NEW CHALLENGES FOR THE EUROPEAN UNION
September 23, 2020
Hotel Devín
Agenda
Plennary session
8.30 – Registration
9.00 – Opening - Saxunová Darina
9.05 – Welcome speech - Greguš Michal – the dean of the FMUK
9.10. – Hajšel Róbert – member of the European Parliament, Brussels
9.30 – Hochel Dionýz - Information office, European Parliament in Bratislava
9.50 – Kaszasová Katarína - general director UDVA, (former EIB Board member)
European Institutions and their beneficial role for EU people
10.15 – Slivka Peter - ZotaPay, Inc. representative
L´Union européenne, la blockchain et la nouvelleéconomie de token
10.45 – Coffee break
Plennary online sections – chairs: Nováčková a Saxunová – Main room
11.00 – Buzelay Alain - Professeur émérite, Chargé d'enseignement au Centre
Européen Universitaire de Nancy- Université Paris I Panthéon – Sorbonne
Le défi majeur de l’Union européenne en 2020: redynamiser l’Union
11.20 – Constantinos Constantinou - Director of Research, Cyprus Centre for Business
Research - The Cyprus Institute of Marketing, European University Cyprus
Turkey within an EU context: 2020 and beyond
11.40 – Hans Norbert
Interkulturelle Kompetenz als Voraussetzung für bessere Beziehungen in der
EU. Eine praxisorientierte Anleitung
12.00 – Lunch break
13.30 – Online presentations
14.45 – Conclusion and assessment – Saxunová Darina
Presentations in the sections
Presentations: French Room – Chair: Frédéric Delaneuville
13.30 – Delaneuville Frédéric
Soixante-dix ans après le discours de Robert Schuman: l’Europe à la croisée
des chemins
13.40 – Giba Marian – Demjanovič Daniel
L’approfondissement de l’intégration européenne : une réaction à la
pandémie de COVID-19 ?
13.50 – Drotár Matúš
La nouvelle periode de programmation 2021-2027 - les enjeux et les
perspectives pour la Slovaquie
14.00 – Šúplata Marian
Retour aux idées de Robert Schuman
14.10 – Zummerová Linda
La gestion des fonds européens de cohésion en Slovaqie: l’exemple de la
région de Presov
14.20 – Dumontel Olivier
La gestion européenne de la crise sanitaire du Covid 19: approches
comparatives
Presentations: English Room – Chair: Sarma Meerma, University of Liverpool, UK
Darina Saxunová,
13.30 – Šoltés Dušan
Lisbon Strategy 2000 on Europe and Reality of Europe 2020
13.40 – LeRoux Corlise Liesl, Saxunová Darina
COVID-19 impact on stock indices of selected EU Countries
13.50 – Matúšová Silvia
The Legacy of Robert Schuman for the European Union
14.00 – Bajziková Ľubica, Bajzík Peter
The Minimum Wage as a Part of Remuneration Systems in EU and the Slovak
Republic
14.10 – Pilková Anna
Entrepreneurship in Slovakia in the European Context.
14.20 – Slivka Peter
Blockchain technology and EU
14.40 –Granado Suarez Sonia
IFRS and Accounting Development within the EU
Presentations: German Room – Chair: Jarmila Wefersová
13.30 – Milošovičová Petra
Synergie als Ansatzpunkt zur Erforschung des interkulturellen Managements
13.40 – Šlahor Ľudomír
Die Ausbreitung des neuartigen Coronavirus (SARS-CoV-2) und die damit
verbundenen Schutzmaßnahmen zur Eindämmung der Pandemie haben
gravierende wirtschaftliche und gesellschaftliche Auswirkungen.
13.50 – Wefersová Jarmila
Buchungsplattformen. Beispiele aus ausgewählten EU-Ländern
14.00 – Kompala Peter
Deutsch-slowakische Wirtschaftsbeziehungen im Kontext des EU-
Binnenmarktes.
14.10 – Becker Julia
Harmonisierung der EU-Rechtsakte in Deutschland
14.20 – Paškrtová Lucia, Milošovičová Petra
Instantzahlungen in der Slowakei
14.30 – Peráček Tomáš
Perspektiven für Einfache Aktiengesellschaften als Instrument zur
Unterstützung von Start-ups nach 2020. Fallstudie Slowakei
Guests are welcome !
Enjoy the celebration with us !
COVID -19 rules applied, do not forget mask please!
(Conference invitation) New challenges for the European Union
On the occasion of the 70th anniversary of Robert Schuman Declaration,
Comenius University in Bratislava,
Faculty of Management
invites academicians, professionals and students
to
the International Scientific Conference
NEW CHALLENGES FOR THE EUROPEAN UNION
within ERASMUS + Jean Monnet Programs
on September 23rd, 2020 in Bratislava.
Organising this academic activity, the Faculty of Management signs up to the legacy of Robert Schuman.
Three sections in English, German and French are open for paper presentations and debates.
The study at the Faculty of Management is focused on the development of skills and competencies needed to cooperate in the international environment. For this reason, we emphasize the study of future managers in English, German and French languages.
The conference venue will be held in the hotel Devin
(Annoucement) New studying AID for students
To make studying for students more interesting and easier, Assoc. Professors Frederick Delaneville and Darina Saxunova are preparing for students a study aid which wil help them to master the key knowledge from the newly developed courses. It is useful assistant for example also for final state exam preparation or for the exam preparation, as well. It will cover the fundamental terminology of the individual courses, it is an user-friendy aid, students may benefit from it while travelling or waiting hours to arrange certain administrative assignments. It shall be ready for them and available also for other students in the library till the end of the summer term.
(Announcement) Three new subjects
Three new courses (proposals of the courses being innovated continuously taking into consideration the feedback of the first year experience)
Courses:
- Business Law,
- European Economic Law,
- Financial Accounting and Control in the European Economic Area.
In the academic year 2019/2020, in the fall term we offered three courses for the students of the master program in International Management or students of French program and for the Erazmus + students and foreign students studying in English language. The courses of European Economic Law, Business law, Financial Accounting and Control in the European Economic Area were evaluated after their introduction in the first year of the project. Taking into account the feedback received and analyzed, they are in the process of the continuous innovation by incorporating improvements, that we believe, will result in being a high-quality educational targeted product.
(Conference) 11th international students‘ conference to commemorate the Day of Europe
Activities organised within Jean Monnet programme
Jean Monnet Programme’s anniversary
The Jean Monnet program aims to bring together academics and researchers working in the field of European affairs. Under this program, the emphasis is placed on studying and researching on EU integration issues highlighting proper understanding of Europe's role in a globalized world. Within the Jean Monnet program, the Faculty of Management of Comenius University in Bratislava organized several events of international dimensions. On 8th April 2019 an international student academic colloquium was held on the occasion of the 30th anniversary of the Jean Monnet program, which was named an honorary citizen of Europe in 1976. The event was attended by 1st year-graduate students of the international management and foreign students studying under the Erasmus program at the Faculty of Management, Comenius University in Bratislava. The important anniversary was commemorated not only because of accomplishig the tasks of Jean Monnet Module, but also because the Faculty of Management of Comenius University in Bratislava is one of the largest players in the Erasmus program and academic mobility has a rising tendency not only for students but also for teachers. The life of Jean Monnet – his contributions and his legacy (L. Rašková) were presented at the event. The Slovak or Erasmus+ programme’s students were presenting other interesting topics linked to the EU integration. The head of international affairs offce for Erasmus+ spoke on the students mobility and the importance of teachers‘ academic mobility (E. Černeková). The 30th anniversary of Jean Monnet's programme was also a good opportunity to discuss multiculturalism. (E.Hoti)
Day of Europe
Another important event was XI. International Student Conference on the occasion of "Europe Day" and "15. anniversary of the Slovak Republic's accession to the European Union ”(6 May 2019). In addition to students from Slovakia, students from Serbia, Georgia, Ukraine, Kenya, Portugal and Spain attended the conference. The anthem of the European Union „Ode to Joy“ opened the Europe Day celebration, which is associated with Robert Schuman, a humanist who proposed a new form of transnational political cooperation in Europe with the aim of creating an international community of states. His vision was only economic cooperation, peaceful and prosperous coexistence of people within and among the nations of Europe. In this context, we must emphasized that the Schuman Declaration is now regarded as the 'birth certificate' of the European Union. Europe Day is one of the European symbols and therefore the symbolic birthday of the European Union must be commemorated with great reverence.
The opening speech by prof. RNDr.Michal Greguš, PhD., the current Dean of the Faculty addressed the importance of deepening European integration and the importance of student and teacher mobility under the Erasmus program. He also mentioned the importance of Slovakia's membership in the European Union. Ms. Sláviková, a former student working in Brussel’s institution, spoke to students on the institutional system of the European Union. The Faculty of Management of Comenius University in Bratislava carries out education in several languages and therefore the sessions in the sections were held in English, French and German. It was in the sections that students presented their views and attitudes to the past, present and future of the European Union. In the German section, students presented the benefits of their student mobility for the development of their knowledge and skills within the Erasmus program. Student Tokárová presented students the planned development of the European Union by 2030. In their speech, Hájeková and Mihalovičová dealt with the specific relations of the Federal Republic of Germany and the European Union. Grillova and Meňhartová in their presentation analyzed the development of relations between the Republic of Austria and the European Union, the first-year students explained the impact of German investors in Slovakia.
The French section stressed Jean Monnet‘s importance and contribution to the creation of the European Communities and the establishment of a common coal and steel market. This section was moderated by Dr. Delaneuville, the coordinator of the double diploma "Etudes européennes" in Slovakia, in cooperation with the University of Lorraine, in Nancy, France. He emphasised the challenges of European integration. Ms. Sláviková, a former graduate of the Faculty of Management of Comenius University and the holder of a double diploma, told students about her work within the European Commission in DG Competition. She also drew an attention to the importance of the upcoming European Parliament elections. Zummerova presented France's contribution to the emergence of European integration and highlighted an important role of France in the process of forming a closer union among the nations of Europe. Uhriková focused on the ancient roots of European democracy in her speech, emphasizing current trends in its development. Students Blaháč and Martišovič presented the balance of foreign direct investment in Slovakia and investment abroad in Slovakia. Finally, Otrubová and Huliková illustrated investments of French company "Occitanne" which introduced operations in Slovakia.
The English section featured students from different countries around the world. Even African students contributed to the debate with their speech stressing the message of Robert Schuman, the architect of a united Europe, the bearer of the idea of mutual cooperation among states and supporting the peaceful coexistence of the nations of Europe.Ganyovicsová, Horiev, Šeligová informed the participants of the conference about the development of the European Union migration policy and at the same time clarified current problems concerning migrants. Slovak students from Serbia Povolni and Krošlak presented the current development of relations between the European Union and Serbia and the process of preparing Serbia for full membership in the European Union. Mulonga Shirley and Maryam Dima from Kenya have contributed to the debate with their contributions on African-EU relations and partnership.
Spanish students Javier Herrero Lara, Carmen Carla Perez Cuesta, Francisco Argüeso explained Spain's accession to the EU, the topic was further developed by Marta Alén Morenza, Javier Serrano Casado and Conrado Cano, who were discussing the benefits of using European funds. Since Spain is a larger beneficiary than a donor of funds, they highlighted the positive attitude of EU Member States to help those in need by emphasizing the importance of the principle of cohesion.
Alejandra Borrell Ortiz and Andres Valdivia Miranda demonstrated the use of financial assistance from the European Regional Development Fund for business development in a real example of Textil Santanderina. Garcia Reeves Sofia la Mer, Cuyas Padron Lea del Carmen and Placeres Picos Harimaguada del Pino discussed Horizon 2020 - the largest EU research and innovation program with nearly € 80 trillion of capital available for funding in seven years (2014 to 2020) and Adriana Rodríguez Mesa and Paula Andrea Ramos Ahumada closed the afternoon by discussing the current problems of migration, asylum policy and integration of Spain and the European funds dedicated to this purpose, helping to tackle this problem in Spain, as Spain has become the main gateway for migrants in the EU.
Such events are just contributing to raising awareness of the European Union as well as developing the European Union's relations with Member States and non-member states. The Faculty of Management, Comenius University in Bratislava has always endorsed the idea of European economic integration. This was declared already in 1995, when the students of this faculty took the first course on European integration in English as part of the TEMPUS European Dimension in Education project. As the first university in Slovakia within the MATRA program, it published a professional journal entitled “Slovak and European Law” (2000-2002).
The pro-European dimension is reflected not only in the solution of international projects, but also in the educational process, where the emphasis is on acquiring language skills and knowledge in the field of international management and entrepreneurship in the European Economic Area. Thanks to professional language skills, considered to be a competitive advantage, but also to professional knowledge, graduates of international management usually work in multinational corporations or in European institutions, not only in Slovakia but also abroad.
(Conference) The International Student Academic Colloquium
On April 8, 2019, the international student academic colloquium was held on the occasion of the 30th anniversary of the Jean Monnet program, who was bestowed Honorary Citizen of Europe in 1976. Students – of the master program in the International management and foreign students studying under the Erasmus program at the Faculty of Management of Comenius University participated in the event. The students of the University of the Third Age (Civil society) also took part in this event. We commemorated the important anniversary not only because of the Jean Monnet program, but also because the Faculty of Management of Comenius University in Bratislava ranks among the greatest players in the Erasmus program. The academic mobility of not only students but also teachers has an increasing tendency. The workshop was aimed at highlighting Jean Monnet´s contribution and his legacy. There were presentations on the Jean Monnet´s life and his contributions and merits for European integration (L. Rašková). The students were informed about the students mobility results within the Erasmus program at FM UK, numbers of outgoing and incoming students, Erasmus opportunities to travel for the studying or work-internship purposes, about the application process by the head of international affairs office Ms. E. Černeková, as well as, the contribution and importance of academic mobility. Jean Monnet's 30th anniversary was also a good opportunity to discuss multiculturalism.(E. Hoti). Within the workshop students discussed positive and negative aspects of Erasmus program and possibilities to improve Erasmus program mobility (selection of subjects for studying, social and cultural integration, user-friendly administration).
(Conference) Round Table on the future of the European Union
PROGRAM
Round Table on the future of the European Union
11.03.2019 o 11.00 – 13.00
Political reflection on the future of the European Union
(Daniela Nováčková)
EU Enlargement
Stabilisation and Association Process - Serbia
(Anja Povolni )
Stabilisation and Association Process –Ukraine
(Olena Starchenko)
Economic cooperationof the European Union - Azerbaijan
(Anastasia Mazina)
Discussion
This project is funded by the EU. This document has been produced with the financial support of The Erasmus Programme (2018-2021) of the European Union. Project reference: 600433-EPP-1-2018-1-SK-EPPJMO-MODULE
(Annoucement) Jean Monnet Module Plaque (2018-2021)
(Publication) Financial Statements for the Needs of Managers
DARINA SAXUNOVÁ
FINANCIAL STATEMENTS FOR THE NEEDS OF MANAGERS IN THE GLOBAL ACCOUNTING STANDARDS: THE US GAAP AND IFRS
Businesses and their accounting information systems are inseparable. Businesses need accounting for securing control over information system, for proper analysing and processing of activities and events that take part in everyday life of a business entity, that is perceived as a live object, with all its problems, pains and successes, as well. Where the business entity has its aim, where it is heading, managers and shareholders know first and need this information for a high-quality management decision since the information represents the result of the hard and tedious work of treasury and controlling department. They are not the only ones who need reporting on business performance, also investors, creditors have been searching for attractive ideas, innovative products promising high return on their investment throughout centuries. No wonder that beginnings of accounting and control are traced back to the 14 century.
Globalization has brought changes or transformations observed all over our world, they represent transitions in the globe leading to a more integrated world. Globalization in trade refers to the transformation of business where a company of a country is connected or collaborated with another one operating many firms in different countries. Globalization as a process that connects different countries and their people, governments,and other companies in order to make international trade and investment has a drastic impact on enterprising. It influences the competitive marketplace through new mergers and acquisitions, has an impact on arising multinational companies and increased international productivity, influencing price setting for consumers, affecting developing countries to access to international investment funds. International trade may benefit from the latest technological progress such as information communication technology, fintech services or modern blockchain technologies if it follows an adequate legislation.
Accounting grows transformed by globalization as it has always been associated to the business sector, as well, (not mentioning governmental and non-for profit sector) and continues to supply managers and shareholders or investors, creditors or other authorities with the essential information for decising making process. Also accounting education requires to include latest developments into its curricula and stay up-to-date. Nowadays managers cannot be familiar only with systems of the countries they belong to, but due to the impact of globalization, they have to possess a complete and updated knowledge of the international business, international accounting, financial and tax structure, international financial services etc. This scientific monographs, in the field of Accounting, introduces new and updated
scientific theoretical knowledge and innovative approach for managers of analysing and comprehending economic transactions occuring in their business applied while managers take part in the decision- making and controlling process. The latest changes in the process of Financial Statements preparation were also incorporated into this scientific book.
Accounting education has experienced a great deal of dramatic changes over the last decades of accounting theory. The first edition of this book, Financial Statements for the need of managers: in the global accounting standards: the US GAAP and IFRS focuses on understanding transactions that occur and are recorded in accounting information system. What is important for each manager to comprehend in general, what impact each of these transactions have on the business, this is what is emphasized, since it may affect them in the process of decisions-making and control.
It highlights the output of accounting information systems – which is useful information being comprised in the financial statements. The author, in this scientific monographs, elaborates financial statement preparation process based on the theoretical thresholds approved by conceptual frameworks in US GAAP and IFRS – two global sets of accepted standards for accounting and reporting. The thorough and correct comprehension and interpretation of financial information is crucial for any financial analysis, control and decision making. The book includes updated theoretical concepts and demonstrates a great deal of solved problems for building knowledge, understanding and gaining practical skills related to fi nancial statement
preparation under the US GAAP and IFRS and their mutual comparison.
Darina Saxunova is a professor, she has been teaching courses of Financial Accounting, Strategic Cost Management (Managerial Accounting), Financing organisations and Financial Analysis and Control at Faculty of Management of Comenius University in Bratislava, and abroad as well, she was invited to lecture accounting courses at Catholic university in Lille for ten years, and she was a visiting professor of the University of Lorraine in Nancy/Metz in France, Mont Clair State university, New Jersey, USA, Central European University in Nicosia, Cyprus, American University in the Emirates in Dubai. In years 2007-2009 she lectured in Edgewood College in Madison, USA, where apart from teaching she worked for a CPA company in Madison. She worked over 10 years as an accounting specialist, part-time for UDVA (Slovak Authority of Public Company Accounting Oversight Board).
(Publication) Le management public des territoires en Europe
L'objectif de se manuel est de donner aux étudiants les outils pour comprendre le management public des territoires à l'ère de la globalisation. La manière d’appréhender l’action publique en Europe a évolué de manière substantielle ces dernières décennies. Dans cette ère nouvelle que certains auteurs qualifient de « postmoderne », l’Etat a progressivement perdu son rôle d’acteur exclusif.
Son rôle s’inscrit désormais dans un modèle polycentrique où il ne détient plus le monopole du pouvoir et de la production des normes. Il est amené à composer, à négocier et agir en concertation avec de nouveaux acteurs qui se sont apparus où réaffirmés. Au sens économique la mondialisation est le processus d’internationalisation des transactions industrielles, commerciales et financières. Il est lié à un processus de libéralisation des échanges et à leur intensification.
Ce phénomène contribue à rendre les pays interdépendants notamment à cause de la spécialisation permise par la libre circulation des biens. La mondialisation, qui tend à accroissement des échanges, « se double de la globalisation, laquelle exige le transfert au plan universel de problèmes qui, jusque-là, semblaient pouvoir être résolus par des accords conclus entre partenaires spécialement intéressés. Le phénomène de globalisation a eu des conséquences sur les modes de management public des territoires ces dernières décennies.
Alors, que les organisations internationales tentent d’instaurer des mécanismes de régulation pour en limiter les effets pervers, les institutions européennes se sont vues progressivement déléguer des compétences qui relevaient traditionnellement des Etats. Parallèlement les autorités subnationales, telles que les régions ou les communes, se sont réaffirmées conformément à la « philosophie du principe de subsidiarité » pour permettre de mieux satisfaire une demande sociale de plus en plus différenciée. Aujourd’hui le développement économique des territoires n’est plus uniquement l’affaire de politiques élaborés les autorités étatiques centrales.
En Europe, les régions sont devenues des partenaires incontournables des institutions européennes dans le cadre de la politique de cohésion. Elles tentent de s’émanciper de la tutelle étatique pour pouvoir mettre en place des stratégies de développement plus en phase avec la réalité des territoires. Ainsi les politiques publiques en Europe s’inscrivent dans un cadre souple constitué de dispositifs hétérogènes qui sont le fruit de compromis entre les acteurs privés et publics mais également de politiques élaborés conjointement par les autorités locales, régionales, nationales et européennes.
author
(Annoucement) The Jean Monnet Kick-off meeting
Date: November 29th, 2018 - 08:30 - Start
Venue: MCE Management Center, Rue de l'Aqueduc 118, 1050 Brussels
Country: Belgium
Organizer: Education, Audiovisual and Culture Executive Agency (EACEA)
Action(s) covered: Jean Monnet – Kick off meeting
The Jean Monnet Kick-off meeting brought together the representatives from the projects selected under the call for Proposals (EAC/A05/2017), members of the Executive Agency's Jean Monnet team and collegues from the European Commission.
The Executive Agency's Jean Monnet team hosted information sessions, offering support and guidance on operational and financial aspects in of their activities in order to facilitate the implementation of their projects.
The Kick-off meeting should allow to facilitate the creation of synergies between the beneficiaries. The event offered also an opportunity to network and exchange information on good practice, it was especially useful for us, as our university obtained this Jean Monnet project first time.
The activities of the whole day programme included:
Welcome and introduction to the Jean Monnet Kick-off meeting
François WILLEKENS, Head of Unit, Education, Audiovisual and Culture Executive Agency (EACEA) - Please find the presentation here
"Jean Monnet activities – An action to address challenges in contemporary Europe''
Jose-Lorenzo VALLES, Head of Unit, EAC A.1
Grant Management I
Santiago GUTIERREZ JIMENEZ, Education, Audiovisual and Culture Executive Agency (EACEA)
Grant Management II
Santiago GUTIERREZ JIMENEZ, Education, Audiovisual and Culture Executive Agency (EACEA)
Dissemination: Erasmus+ Project Results Platform
Edith GENSER, Education, Audiovisual and Culture Executive Agency (EACEA)
Roundtable discussion with your financial and project officer
Jean Monnet Team, Education, Audiovisual and Culture Executive Agency (EACEA)
Bilateral meetings with your financial and project officer
Jean Monnet Team, Education, Audiovisual and Culture Executive Agency (EACEA)
Concluding remarks
François WILLEKENS, Head of Unit, Education, Audiovisual and Culture Executive Agency (EACEA).
It was very thorough meeting.
Great thanks to all organizers.
Daniela Nováčková a Darina Saxunová
