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1

LAFFER CURVE DECOMPOSED

100%
Hájek J., Šafr K., Rotscheld J., Čadil J.
Ekonomický časopis (Journal of Economics)
|
2021
|
vol. 69
|
issue 3
306 – 326
EN
The paper analyses the models of the Laffer curve addressed in the academic literature and strives to explain the effects which can exist in relation with the original curve and the one modified by other academicians. The effects are decomposed in a theoretical manner and statistically tested thereafter with a dataset covering the period 2000 – 2012 consisting of data for Belgium, Denmark, Finland, France, Ireland, Italy, Luxembourg, Germany, the Netherlands, Portugal, Austria, Greece, United Kingdom, Spain, Sweden, the Czech Republic, Estonia, Hungary, Norway, Poland, the Slovak Republic and Slovenia. The main value added of the paper lies in the outcomes of the cross-sectional panel data regression testing the model derived from the theoretical decomposition of the curve as well as graphical expression of the particular effects. Based on the result of the analysis only a few of the decomposed effects could have been observed mainly the originally anticipated negative correlation of tax base and tax rate, positive correlation of labour productivity and tax base or negative correlation of tax base and unemployment level. Other effects (grey economy, tax competition, government spending, etc.) were not proven.
2
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Pozycja ustrojowa Najwyższej Izby Kontroli – nowelizacja ustawy o NIK z 2010 r.

100%
Niezgódka-Medek M.
Kontrola Państwowa
|
2013
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vol. 58
|
issue 3 (350)
31-41
EN
Three years ago, amendments were introduced to the Act on the Supreme Audit Office that had been in force since 1994. The amendments were related, in the first place, to the audit proceedings and the status of NIK employees, but they also introduced modifications in the legal regulation comprised in chapters 1 and 2 of the Act, which influenced the position of NIK in the political system. Since, on one hand, the amendments emphasise the position of NIK as the supreme body of state auditing and, on the other hand, they change the scope of NIK’s subordination to the parliament. In her article, the author discusses the standing of NIK in the light of the currently binding law.
3
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Wymiany komponentów związków frazeologicznych w tekstach czeskich reklam

88%
Cieciura P.
Bohemistyka
|
2009
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vol. 9
|
issue 4
261 - 278
EN
In his article the author presents the problem of phraseological innovation in texts of Czech advertisements. He presents four types of changes in the components of set phrases: changes into a synonymous element, changes into an element with similar formal properties, changes determined by the character of the advertised product and free changes of the elements.
4

CONTEMPORARY MODIFICATIONS OF PROVERBS, SAYINGS AND OTHER SMALL FOLKLORE FORMS (Sodobne modifikacije pregovorov, frazemov in drugih folklornih obrazcev)

63%
Babic S.
Slavica Slovaca
|
2010
|
vol. 45
|
issue 2
154-161
EN
Small folklore forms are stored in a memory as a unit with figurative meaning, their own rhythm and rhyme. That is why they are appropriate for different modifications. Modifications of proverbs and sayings are as common as proverbs, sayings itself. On the one hand we can follow the creating of the 'new proverbs', where the wit and the language capacity of the creator (though he/she is not known) are seen; but on the other hand, funny modifications of the traditional proverbs are almost more common as the traditional proverbs in Slovene everyday language. One of the youngest modifications is made for commercial purpose. Copy-writers are using small folklore forms to create more memorable commercial, specifically rhythm, rhyme, melody, partly words, form etc. of the proverb/saying/riddle. In the article, the author presents the modifications of small folklore forms in Slovene language and he questions the purpose of the use of small folklore forms for the commercials.
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