Empirical Study About the Application of Knowledge Management in Selected Sector of Industry in Slovakia

This study focuses on the analysis of the application of knowledge management in companies in selected sector of industry in Slovakia after Slovakia entering into Euro area in 2009. Based on relevant experience, main conditions and problems associated with the implementation are analyzed through fundamental empirical survey. The necessity of utilization of information and communication technologies, management information systems innovation and long life education in companies are considered in knowledge-based company in knowledge-based society. Further possibilities of application and expected economic effects and benefits on growth and international competitiveness of companies in European Union, Euro area in many fields are outlined in the end of this article as the main aim of this study

Principles of Indirect Tax Harmonization in the EU

Since the beginning of 60s of the 20th century the European Community has been voicing its concerns about the need for tax harmonization. First attitudes towards tax harmonization were very ambitious. The aim was not only to reach structural harmonization in the Member States, but also harmonization of tax base and tax rates. The article explores the nature and conditions of the harmonization process while addressing its legislative modifications. The article analyses and compares the most important indirect taxes （value added tax, excise duties） in the Member States of the EU. Despite decades of efforts to harmonize taxes countries continuously apply national taxes. Heads of the Union argue that this approach can lead to disintegration in the future.

Analysis of Sheep Lymphocyte Chromosomal Aberrations after Exposition to Chlortetracycline

Tetracyclines are broad spectrum antibiotics and one type of various their compounds—chlortetracycline has been successfully used for our cytogenetic studies. We have selected for these studies the chromosomal assay because it is wellknown cytogenetic biomarker, which has been used to assess DNA damage at the chromosomal level. We analyzed the chromosomal aberrations and mitotic index in peripheral lymphocytes of sheep exposed by chlortetracycline chloride in pure tap water. To the food of the experimental group of animals (à n = 6) were added also 0.35 gof preparation Aureovit12 C80 plv. a. u. v. per kg b. w. and day (i.e. 168 mg of chlortetracycline hydrochloride/kg b. w.) daily in food. The frequencies of aberrant cells (ABC) in the experimental and control groups of sheep were stated to differ significantly (P = 0.001). In experimental group, chromatid breaks were the dominant type of chromosomal aberrations. No statistical differences in mitotic index values were found in the both groups (P > 0.05). Increased frequencies of chromosome aberrations in peripheral lymphocytes of sheep exposed by chlortetracycline in food, suggested a potential hazard which needs the attention from the viewpoint of human and animal health. This knowledge is useful for all, for the human and veterinary medicine, as well as for the aquaculture. Many of these chlortetracycline substances for their environmental persistence and chemical unstability are present in the environment for various periods, and as a result, they are responsible for several effects on human and animal health through food chain.

Soil Environmental Index For Slovak Agricultural Land

The soil environmental index(SEI),which is a four digit code system,represents relatively homogenous spatial unit with specific soil capacity to provide ecological or non-production functions.This work aimed to present information on rating and economic evaluation of SEI,which is a spatial identifier used for expressing heterogeneity of Slovak agricultural soil to support analysis of soil ecological functions.In this study,SEI index expressed the capacity of soil to accumulate water,immobilise the risk elements and substances and transform risk substances(organic pollutants).Partial evaluations of soil capacity to provide above mentioned functions were used to derive final SEI values.Within the agricultural soils of Slovakia there were 493 combinations of soil environmental index.Each index was expressed through rating(point)value and economic value.Average value of Slovak agricultural land to provide selected ecological soil functions was 55.3 points,which corresponded to 35.946 billionper agricultural land or approximately 1.42per square meter.Spatial identification of SEI codes and relevant database were developed in vector form via geographical information systems of Soil Science and Conservation Research Institute,Bratislava.In addition to using the national soil database system,a strategy was presented for evaluating and pricing of soil ecological function,and the development of an soil environmental index.Assessment and evaluation of vitally important soil functions expressed by SEI can significantly contribute to planning and protection of the soil,and can regulate indiscriminate anthropic interventions in land use decisions.