Search results

1

Albanian legal framework on Factoring contract

100%

Liçenji A., Katro K.

Academicus. International Scientific Journal

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2013

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issue 08

161-171

EN

Factoring contract is a new phenomenon, compared to earlier forms of commerce in juridical circulation. Factoring is a method used by a firm to obtain cash when available cash balance, held by the firm, is insufficient to meet current obligations, and accommodate its other cash needs, such as new orders or contracts. The use of factoring to obtain the cash, needed to accommodate the firm’s immediate cash needs, will allow the firm to maintain a smaller ongoing cash balance. By reducing the size of its cash balances, more money becomes available for investment in the firm’s growth. A company sells its invoices at discount to their face value when it calculates that it will be better off proceeding to bolster its own growth than it would be by effectively functioning as its “customer’s bank”. Many businesses have cash flow that varies. A business might have a relatively large cash flow in one period, as well as a relatively small cash flow in another period. Because of this, firms find it necessary to both keep a cash balance on hand, and use such methods as factoring, in order to enable them to cover their short term cash needs in those periods in which these needs exceed cash flow.

2

Motivation to become a preschool teacher

88%

Burkovičová R.

The New Educational Review

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2016

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vol. 43

181-192

EN

The purpose of the presented research was to find out which external and internal considerations and life experience motivate students for acquiring university education for the teaching profession to major in preschool teaching. Data collection was based on the method of unstructured interview on a given theme. Evaluation was based on coding. The presented factors are external factors of the “people” category. Every category is divided into sub-categories and the subcategories are further subdivided to subgroups on the basis of the nature of the incentive. Young people were mainly affected in their decision-making by their mother, her professional and private behaviour, by positive stimuli from their grandmothers, aunts and children. Fathers were not mentioned as actors in making this kind of decision. The most frequently mentioned human factor was represented by female teachers on different levels of education and from different school types. The discouraging factors included schoolmates. Children and schoolmates were newly identified considerations.

3

Risk of Ethical Financial Investments of Firms

75%

Kędzierski L.

Studia Gdańskie. Wizje i rzeczywistość

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2019

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vol. XVI

59-77

EN

Ethical tangible, intagible and financial investments are realized in the framework of ethical finance management of firms. Ethical financial in-vestments projects by kinds are accompanied by different kinds of risk. Risk measurement process of these investments includes: classification of risk, classification of risk factors and determination of risk size using different methods.

4

Integration of Innovative Methods into the Teaching of Literature in Lower-Secondary Schools

75%

Mašát M., Nosková L., Šmakalová K., Štěpánková A., Sladová J.

The New Educational Review

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2023

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vol. 73

175-186

EN

This paper focuses on the issue of integrating innovative methods into the teaching of literature in lower-secondary schools. It aims to highlight the factors that influence these methods’ use and thus fill a gap in the existing research in the field. The research inquiry is based on a qualitative approach; the group of respondents consists of male and female teachers working in lower-secondary schools at the time of the research. The structured interview method was chosen for data collection, and the data obtained was evaluated using grounded theory. We present the results obtained from 24 interviews. Due to the research’s qualitative nature, it is impossible to generalise from the findings. The so-called time and teacher factors and the classroom factors are associated with not using these methods, and developing competencies and applying them to life factors are associated with using them. The paper also comments on the influence of school support, the influence of inspiration from university teachers, and the positive experiences of the respondents. The influence of the age of the teachers was found to be insignificant.

5

Podatek dochodowy od osób fizycznych i prawnych w faktoringu odwróconym

63%

Iżewska M.

Studenckie Zeszyty Naukowe

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2016

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vol. 19

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issue 31

EN

The article presents the essence of reverse factoring with financial consequences in the nature of Personal Income Tax and Corporate Income Tax. The important part of this paper are issues of taxation the parties of this contract. At the beginning author indicates the taxation of the factor and the customer of the factoring institution. The article also points out the legal status of the supplier of the goods who is an orginal creditor of the customer of the factoring institution. The author pays attention to the important elements which are characteristic for the income tax such like the source of revenue, the tax deductible expenses and the moment of occurrence of income. The author concludes that the reverse factoring is becoming more and more popular contract among the small and medium enterprises so it is worth to see into this contract in the income tax context.

PL

W artykule zaprezentowano istotę umowy faktoringu odwróconego wraz z jej skutkami na gruncie podatku dochodowego od osób fizycznych i podatku dochodowego od osób prawnych. Istotną część opracowania stanowi problematyka opodatkowania tymi podatkami stron umowy faktoringu odwróconego. Na początku omówiono opodatkowanie faktora i faktoranta jako klienta instytucji faktoringowej. Przedstawiona została również sytuacja prawna dostawcy towarów i usług, który jest pierwotnym wierzycielem faktoranta. Przy każdej ze stron tej umowy zwrócono uwagę na elementy istotne dla charakterystyki podatków dochodowych, takie jak: źródło przychodów, koszty uzyskania przychodów, dochód, moment powstania przychodu. W podsumowaniu stwierdzono, że faktoring odwrócony jest umową coraz częściej zawieraną przez małych i średnich przedsiębiorców, dlatego warto bliżej się jej przyjrzeć w kontekście podatków dochodowych.

6

АКТУАЛЬНІСТЬ ТА МОЖЛИВОСТІ ВПРОВАДЖЕННЯ ІСТОРИЧНОГО ДОСВІДУ МОРАЛЬНО-ЕТИЧНОГО ВИХОВАННЯ В ЖИТТЯ СУЧАСНОЇ УКРАЇНСЬКОЇ РОДИНИ

63%

Муляр Н.

Педагогічні науки: теорія, історія, інноваційні технології

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2014

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issue 10(44)

257-265

EN

The article analyzes the current problems of raising children in the modern Ukrainian family. The role of parents in shaping the moral and ethical values in children is discussed. The expediency of use of the historical experience on moral and ethical education of children in modern family is argued. A dedicated family as the most sustainable, socially and spiritually significant institution in the moral education of the younger generation is characterized by a number of factors, which form peaceful relations between family members and promote its harmonious moral development. Actively working on a study of family Institute, the author provides important specific recommendations for the process related-family education on moral and ethical values of the modern Ukrainian teachers and psychologists. Another important aspect of the lighting of the Institute of childhood in the traditional culture of the Ukrainians is labor. The purpose of the article is to study the historical experience of moral and ethical education of children and to prove the feasibility of its implementation in the life of a modern family. It is pointed out that true education of the younger generation is seen in Christian values, which are stable foundation of moral and ethical education of children. Thanks to clearly defined moral orientations, the child may develop as a conscious personality in his actions and deeds. Such a person cannot be influence by negative information, which provide modern mass media: Internet, TV, press. In life this person will be culturally-conscious and will not copy his peers or idols with a negative attitude towards life. It is also important to note that Ukraine’s aspirations to build a civilized, democratic and humane society requires revision, the attitude of state institutions to the family, its moral and material well-being, becauseone of the priority directions of the state policy in Ukraine should become an effective family policy. The content of family policy should be comprehensive and reflect the relations between the state and the family in the main spheres of the society. At the same time, it should focus on specific family problems associated with the implementation of its main social functions (reproductive, economic, educational). In connection with this matter clear differentiation of family and social policy in relation to general and specific problems of family, raising legal awareness of families, children and youth about their rights should be given.

Refine search results

2 The New Educational Review

1 Academicus. International Scientific Journal

1 Studenckie Zeszyty Naukowe

1 Studia Gdańskie. Wizje i rzeczywistość

1 Педагогічні науки: теорія, історія, інноваційні технології

1 Burkovičová R.

1 Iżewska M.

1 Katro K.

1 Kędzierski L.

1 Liçenji A.

1 Mašát M.

1 Nosková L.

1 Sladová J.

1 Šmakalová K.

1 Štěpánková A.

1 Муляр Н.

1 2023

1 2020

2 2016