Magdaléna Freňáková
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Is the protection of the rights of unsecured creditors in restructuring in the present reality?
Ol’ga Kmet’ová , Magdaléna FreňákováInvestment Management and Financial Innovations Volume 12, 2015 Issue #4 (spec.issue) pp. 154-160
Views: 451 Downloads: 389 TO CITE -
Fiscal interest of the state and respecting the rights and legitimate interests of the taxable entities in case of refund of excess remission of value added tax
Oľga Kmeťová , Magdaléna Freňáková , Miloš Pachta doi: http://dx.doi.org/10.21511/imfi.14(2-1).2017.06Investment Management and Financial Innovations Volume 14, 2017 Issue #2 (cont. 1) pp. 207-217
Views: 1031 Downloads: 428 TO CITE АНОТАЦІЯThe authors of this article, based on the principle of legitimacy, state that tax authorities in tax proceedings protect not only the fiscal interests of the state as a priority, but at the same time they are obliged to maintain the rights and legitimate interests of the taxable entities, analyze the current legislation of the tax audit in aspect of permissible statutory length of its duration and its impact on the process of refund of excess remission of VAT to the taxable entities.
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Features of venture capital funded enterprises: evidence from Slovakia
Magdaléna Freňáková , Oľga Kmeťová , Pavel Blaščák doi: http://dx.doi.org/10.21511/ppm.17(3).2019.09Problems and Perspectives in Management Volume 17, 2019 Issue #3 pp. 111-121
Views: 724 Downloads: 129 TO CITE АНОТАЦІЯThis article contains an exploratory study of micro, small and medium sized enterprises (SMEs) funded by venture capital in conditions of the Slovak Republic. Their features specifically the number of employees and the affiliation to the industry branch in compliance with technological or knowledge demandingness were investigated. For that purpose two scientific hypotheses were verified. Verification of hypotheses was performed by the exact tests on the research sample consisted of 61 venture capital funded SMEs in the Slovak Republic in the time period 2001–2006. According to affiliation of enterprises to the category of micro, small and medium sized enterprises in our research sample, our assumption that the micro and small sized enterprises are more venture capital driven than medium sized enterprises was confirmed. The results showed that the majority of venture capital funded SMEs are micro-enterprises representing 60.66% and small sized enterprises with a share of 27.87%. According to affiliation of enterprise to the industry branch in compliance with its technological or knowledge demandingness in our research sample, our assumption that venture capital is related especially to the enterprises in high-tech sector was not confirmed and we can conclude that venture capital is related more to the enterprises operating in low-tech or medium low-tech sector than to the enterprises operating in high-tech or medium high-tech sector. The share of enterprises in high-tech sector was the lowest (only 3.28%) among all the sectors (low-tech, medium low-tech, medium high-tech and high-tech).
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