Najnovšie - Odborná a populárno-náučná literatúra strana 67 z 500
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História, vojnová literatúra
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Náboženstvo
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Psychológia, etika, logika
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Motivačná literatúra
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![Ekonómia, manažment, marketing]()
Ekonómia, manažment, marketing
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Medicína
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Prírodné vedy
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Filozofia
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Právo
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Politológia
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![Literárna veda, jazykoveda, slovníky]()
Literárna veda, jazykoveda, slovníky
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![Encyklopédie populárno-náučné]()
Encyklopédie populárno-náučné
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Počítačová literatúra
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Sociológia, etnológia
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Pedagogika
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Veda, technika, elektrotechnika
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Odborná a náučná literatúra - ostatné
História, vojnová literatúra 
Náboženstvo 
Psychológia, etika, logika 
Motivačná literatúra 
Ekonómia, manažment, marketing 
Medicína 
Prírodné vedy 
Filozofia 
Právo 
Politológia 
Literárna veda, jazykoveda, slovníky 
Encyklopédie populárno-náučné 
Počítačová literatúra 
Sociológia, etnológia 
Pedagogika 
Veda, technika, elektrotechnika 
Odborná a náučná literatúra - ostatné
zobraziť:
The Doolittle Raiders’ Battle for Survival
This is an extraordinary account of courage, survival, and sacrifice in the aftermath of one of the Second World War’s most daring missions. While the Doolittle Raid on Japan is often celebrated for its audacity and strategic importance, this book focuses on the tortuous journey of the Raiders once their mission was complete, as they descended – quite literally – into the unknown. After striking targets in Japan on 18 April 1942, the Raiders, flying their North American B-25 bombers, faced an impossible challenge: reaching safety with dwindling fuel reserves. While one crew landed in the Soviet Union, the remaining fifteen crash-landed or baled out over Japanese-occupied China, initiating a desperate struggle for survival. Spread across rugged terrain, the Raiders battled severe weather, injuries, starvation, and the constant threat of capture or death at the hand of the Japanese forces. This book delves deeply into the human stories of the Doolittle Raiders during their escape through hostile territory. It highlights the critical role played by Chinese villagers and resistance fighters who risked – and often lost – their lives to protect the stranded Americans. Through their heroic efforts, many Raiders made it to safety, but not without significant losses. The Japanese retaliated mercilessly against the Chinese in one of the largest manhunts the Japanese ever mounted, killing tens of thousands in the Zhejiang-Jiangxi Campaign, underscoring the devastating costs of the mission. With its rich blend of action, human drama, and historical depth, and drawing on declassified military records, personal diaries, and interviews with descendants of the Raiders and their Chinese allies, The Doolittle Raiders’ Battle of Survival vividly reconstructs the Raiders’ perilous journey to safety – or not. From parachute landings into dense forests and dangerous mountain crossings to encounters with guerrilla fighters and near-capture by Japanese troops, the narrative is both suspenseful and deeply moving.
Polish Military Aircraft 1918-1939
Despite not existing as a free country for 123 years until the end of the First World War, the roots of Polish aviation, including military aviation, reach as far back as the days of pioneers such as Otto Lilienthal or the Wright Brothers. The Polish Military Aviation can trace its origins to the second half of 1917, and was officially established when Poland regained her independence on 11 November 1918. The country was then able to build its own air force with men being proud to call themselves Poles again. Despite its difficult rebirth, in the 1930s Poland developed a wide range of its own aircraft. These included the PZL P.6 fighter which gained fame for being the most advanced of its day and the first fighter aircraft made of metal in the world, or PZL P.24 fighter considered by the RAF as a purchase option. Towards the end of the decade, however, foreign aircraft design had overtaken them. In 1939, Poland fought its lonely war against overwhelming might of the German Third Reich, the fascist state of Slovakia and the Soviet Russia. Though surrounded, massively outnumbered and flying mostly inferior aircraft, Polish fliers caused the attacking forces considerable losses, including 500 aircraft, destroyed and damaged. As well as telling the story of the valiant Polish flyers, Polish Military Aircraft 1918-1939 includes a wonderful collection of photographs, the majority of which have never been seen in the West. Together, these take the reader on a journey throughout the early years of Polish military aviation, showing amazing pictures of German, Austro-Hungarian or Russian aeroplanes, in many cases scavenged by the Poles. Also included is selection of British aircraft which were used in Poland, as well as a host of photographs of Polish-designed and built machines, including these that had to face Luftwaffe in September of 1939.
Bikini Atoll
The Empire of Japan formally surrendered to the Allies on 2 September 1945, following the dropping of the atomic bombs on Hiroshima and Nagasaki. While the fighting had ended, a new weapon had been unleashed onto the world stage that nations rushed frantically to develop and master. The USA needed somewhere extremely remote to conduct its experimental nuclear weapons testing. They chose Bikini Atoll – a beautiful Pacific coral atoll in the Marshall Islands in the middle of the Pacific and perhaps the most remote group of islands on the planet. The initial nuclear experiments were assigned the codename Operation Crossroads. The 167 local islanders were moved out of their once tranquil tropical paradise whilst American, and captured German and Japanese, battleships, cruisers, destroyers, submarines, and aircraft carriers were moved to the lagoon and moored strategically around the test area so that the effects of a nuclear blast on them could be studied. In total, the US conducted twenty-five nuclear tests on the atoll between 1946 and 1957. Unsurprisingly, Bikini was closed to all visitors until the 1990s. But with radiation in the waters of the lagoon at safe levels, Bikini was able to open its lagoon to divers - and hosting wrecks of some of the most famous shipwrecks of the Second World War, Bikini soon became a magnet for technical divers. Today, diving the Bikini Atoll wrecks is seen as the ultimate diving experience. A renowned diver, Rod Macdonald is famous for his books about the Second World War shipwrecks of Truk Lagoon and Palau. He has now investigated the Bikini wrecks and presents a detailed analysis of the ABLE and BAKER nuclear tests, alongside a stunning collection of unique images of the wrecks, which graphically portray the effects of the most devastating weapons known to mankind.
Dane účtovníctvo odvody 7 2026 - DPH v zákone o dani z príjmov, Spôsob zápočtu minimálnej dane
Daň z pridanej hodnoty predstavuje základný typ univerzálnej nepriamej dane a jeden z hlavných príjmov štátneho rozpočtu. Všeobecným dôvodom implementácie DPH je príjem štátneho rozpočtu tej krajiny, na území ktorej je vykonávaná ekonomická aktivita. Samotný systém DPH je založený na skutočnosti, že túto daň pre konkrétny produkt konečný spotrebiteľ zaplatí v jeho cene, avšak daň štátu v konečnom dôsledku odvedú účastníci distribučného kanála prostredníctvom ustanoveného systému platieb. V rámci zákona o dani z príjmov je problematika DPH riešená vo viacerých ustanoveniach a má dopad na také skutočnosti ako vylúčenie DPH zo základu dane z príjmov, podmienky uplatnenia DPH ako daňového nákladu, posudzovanie DPH ako súčasti obstarávacej ceny majetku.
Titul obsahuje príspevky k zmenám v právnych predpisoch z oblastí daní, účtovania a zdaňovania miezd a odvodov.
DPH v zákone o dani z príjmov
Spôsob zápočtu minimálnej dane
Daň z finančných transakcií
Daň z príjmov v nákladoch podnikateľa
Zásady uplatňovania DPH na základe prijatia platby
Transferová cena ako protihodnota na účely DPH
DPH - zmeny s vplyvom na dovoz tovaru a služieb
Časové rozlíšenie v daňových výdavkoch
Časové rozlíšenie z pohľadu účtovníctva
Kurzové rozdiely v DV
Úhrada trov v daňovom procese
Ukončenie obdobia v daňovej a poistnej oblasti
Osobné prekážky v práci
Overovanie ÚZ audítorom
Operatívny prenájom
Prenájom nehnuteľnosti FO v zahraničí z pohľadu dane z príjmov
Kalendár - apríl, máj
Zavedením inštitútu minimálnej dane sa stanovila minimálna daň pre daňovníka, ktorý je právnickou osobou, a to bez ohľadu nato, či daňovník vykázal základ dane alebo daňovú stratu. Povinnosť platenia minimálnej dane sa vzťahuje na daňovníka, ktorého daňová povinnosť je nižšia ako výška zákonom stanovenej minimálnej dane, pričom jej výška sa odvíja od výšky zdaniteľných príjmov dosiahnutých daňovníkom v príslušnom zdaňovacom období. Daňovník, ktorý zaplatil minimálnu daň, má možnosť zápočtu kladného rozdielu medzi minimálnou daňou a skutočnou daňovou povinnosťou vypočítanou v daňovom priznaní na daňovú povinnosť vyčíslenú pred uplatnením preddavkov na daň.
Zápočet minimálnej dane alebo kladného rozdielu medzi minimálnou daňou a skutočnou daňovou povinnosťou je možný v 3 bezprostredne po sebe nasledujúcich zdaňovacích obdobiach nasledujúcich po zdaňovacom období, za ktoré bola minimálna daň zaplatená, a to len tú časť, ktorá prevyšuje sumu minimálnej dane.
O Boží vůli a moci v Teologické sumě
Tento svazek obsahuje překlad čtvrté a závěrečné části traktátu o jednom Bohu (STh I, q. 19–26). Tomáš se zde věnuje druhým dvěma velkým tématům, jež předeslal v úvodu pojednání o Božích aktivitách: Boží vůli a moci. První tři otázky pojednávají o Boží vůli a jejích stavech (láska, radost, spravedlnost a milosrdenství), následují tři otázky o prozřetelnosti, předurčení a knize života a po nich dvě otázky o Boží moci a blaženosti.
Úvodní studie se snaží poskytnout koncepční nástroje pro úspěšné čtení přeloženého textu. Začíná uvedením čtenáře do Tomášova pojetí vůle a jejího připisování Bohu a pokračuje komentářem k jednotlivým částem Tomášova textu. Zvláštní pozornost je věnována problematice vztahů mezi Boží vůlí, nutností a svobodou. Studie se zaměřuje především na ty aspekty, u nichž častěji dochází k chybnému výkladu či hodnocení.
1918 – The Americans Under French Command
Pershing’s aim had always been to fight the Germans with an independent American Army (the AEF, the American Expeditionary Forces) instead of dividing his divisions between the allies. When the Germans launched the first attack of their Spring Offensives on 21 March 1918, he was still far away from the creation of this independent army. During the first three months of 1918 only a few divisions could be considered as available for immediate action. On 26 March 1918 Foch was selected as the Supreme Allied Commander. Two days later, to solve immediate allied manpower problems and to check the German assault, General Pershing temporarily placed all American forces at the disposal of Supremo Foch. It was agreed that the availability of American troops would only last so long as was needed to check the German advance.This book deals with three lesser known battles fought by five divisions of the AEF that took place in the Champagne/Marne Region between the City of Reims and the Argonne Forest. The narrative includes actions of the 2nd, 36th, 42nd, 92nd and the 93rd Divisions. The latter two were made up of African-American troops.The five tours are ideal for visitors who have a few hours to spare coming from or going to the St. Mihiel, Meuse-Argonne and Verdun battlefields from one of Paris’s airports. They cover a lesser known area and each tour will not take more than a few hours. The starting points are all situated a little north of the A4, the Paris-Metz motorway. The tours also bridge the gap between the better known Chemin des Dames and Meuse-Argonne battlefields.
Design Your Own Life
Step-by-step advice to start living out your biggest dreams Design Your Own Life: Practical Advice and Powerful Insights to Shape Your Destiny imparts a straightforward 12-step approach to design your perfect life: one that is full of not only career success, but also authentic fulfillment and happiness. Relying on author Michael Pilarczyk’s remarkable life story as well as interviews from more than 3,400 people between the ages of 15 to 30, both those searching for meaning and those already on their way to fulfillment, this book moves past empty motivation and instead unlocks the door to real, transformative, and impactful action. Some of the ideas explored in this book include: Early life socio-emotional conditioning and its impact on your current behaviors and thought patternsIntelligence versus knowledge and the serious mistake of confusing one for the otherThought as a catalyst for creation and how to free ourselves from worst-case-scenario fantasiesMeditation as a gateway to the part of yourself often called your “higher consciousness” Design Your Own Life is a must-read for those seeking to rapidly conquer the learning curve of life and find themselves living out their ideal existence, no matter where they start from or how high they hope to climb.
Desiderius Erasmus
One cannot discuss the Renaissance without coming across the name of Desiderius Erasmus. He was renowned for scholarship, views on education, religion, and conduct. Erasmus found himself in the midst of the religious debate in Europe during the sixteenth century and regardless of where his path led he would find himself subject to praise and scrutiny. Desiderius Erasmus: The Folly or Far Sightedness of Renaissance Europe's Greatest Mind will look at the life of a scholar who chose to put his own learning ahead of income, obtained patronage from the wealthy and influenced education for centuries to come.
Addiction
Very Short Introductions: Brilliant, Sharp, Inspiring Addiction is a subject which straddles public and personal interests; societal and criminal justice concerns; and family, social, and medical responses. It is a continuing area of uncertainty and concern for society and professionals trained in the field.This Very Short Introduction presents the basic facts about addiction: what it is, how and why it develops, how it is treated, and how society can respond to it. Addictions to both illicit drugs and licit drugs (e.g., alcohol) are covered, as is the possibility that certain behaviours not involving drug use (e.g., compulsive gambling) can qualify as addictions. Keith Humphreys provides a jargon-free account of our present understanding of addiction, from treatment evaluations to studies on the effects of public policies. He also illuminates the personal experience of addiction and recovery. Humphreys considers why some people become addicted and others do not, what treatments exist to help people who are addicted, and how the laws and regulations society establishes about drugs affects the rate and experience of addiction. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
Monograph on German Light Armoured Cars Kfz. 13/14
The Kfz. 13/14 represented a significant step forward for the German army in the realm of armoured scout cars following the devastation of First World War. Initially intended for training purposes, despite their limitations, including inadequate armament, armour, and off-road capabilities, they played a pivotal role in shaping the tactics and strategies of German armoured warfare doctrine. The early scout cars also provided essential training opportunities for crews, helping to develop the skills necessary for operating more advanced armoured vehicles in future conflicts, as well as provided valuable insights into the design of armoured fighting vehicles to the German industry. Despite their contributions to the early development of armoured warfare tactics, Kfz. 13/14 vehicles were already outdated by the outbreak of Second World War and gradually phased out in favour of more modern and capable designs. Nonetheless, their legacy as pioneering platforms in the evolution of armoured reconnaissance vehicles remained significant within the annals of military history. The aim of this book is to tell the lesser-known history of vehicles commonly referred to as "Bathtubs", which despite their unassuming appearance, shaped the generations of German soldiers serving in motorized reconnaissance formations, who after 1939 found themselves at the forefront of armoured formations spreading terror throughout Poland, Low Countries and France.
Práce a Mzdy 7 2026 - Doprava zamestnanca, Pohonné látky
Medzi zamestnanecké benefity, t. j. plnenia, na ktorých zabezpečenie zamestnávateľ nie je povinný podľa žiadnych osobitných predpisov, patrí aj zabezpečenie dopravy a ubytovania pre zamestnancov.
Tieto benefity sú po splnení podmienok určených v zákone o dani z príjmov aj daňovo zvýhodnené, a to či už oslobodením na strane zamestnanca do zákonom určenej výšky alebo uznaním ich zabezpečenia do daňových výdavkov.
Titul obsahuje príspevky k zmenám v právnych predpisoch z oblastí daní, účtovania a zdaňovania miezd a odvodov.
Daňový dopad poskytnutia dopravy a ubytovania zamestnancovi
Dohoda o vykonaní práce a súvisiace povinnosti zamestnanca
Pohonné látky ako náklady podnikateľa
Práca z domu a cestovné náhrady
Ubytovanie zamestnancov
Evidencia pracovného času
Nástup zamestnanca na dovolenku
Vzdelávanie zamestnancov
Poistné odvody
Príspevky zamestnávateľa na štátom podporované bývanie
Doplnkové dôchodkové sporenie u zamestnávateľa
Doprava zamestnancov
Vysporiadanie rozdielov z ročného zúčtovania preddavkov
Pokračovanie agendy sťažností
Majetok využívaný aj na osobné potreby
Skúšobná doba a skončenie pracovného pomeru
Vedenie pokladničnej hotovosti
Ostatné miestne dane ako náklady
Daň z nehnuteľnosti
Pôžičkový fond pre pedagógov
V súčasnej dobe je možné automobil opodstatnene považovať za neodmysliteľný článok podnikateľskej činnosti. Predstavuje totiž činiteľ, ktorý podnikateľom umožňuje efektívnejšie využívať čas, sprostredkovane môže predstavovať jeden z faktorov vyššej konkurencieschopnosti, čím logicky zvyšuje účinnosť podnikania. Je teda možné konštatovať, že v drvivej väčšine nie je možné bez využívania automobilu v podnikateľskom prostredí úspešne dlhodobo pôsobiť.
V prípadoch, keď používanie automobilu je priamo späté s výkonom podnikateľskej činnosti (t. j. doprava materiálu, osôb, zásobovanie obchodných prevádzok tovarom a pod.) je polemika o potrebe prevádzkovania dopravného prostriedku bezpredmetná. Používanie automobilu na výkon podnikateľskej činnosti alebo v súvislosti s podnikaním je však okrem iného neodlúčiteľne spätá aj s množstvom daňovo-účtovných problémov. Správne uplatnenie výdavkov na pohonné látky je najčastejšie sa vyskytujúca problematika v aplikačnej praxi podnikateľov v spomínanej oblasti.
The Dark Ages: The Emergence of An English Identity
What historically has been called the Dark Ages since the 14th century has proved to be less dark than previously thought. It would be true to say that the 600 year period following the Roman withdrawal from Britain until the Norman Invasion of 1066 was more ‘obscure’ than ‘dark’. It was a time of Angle, Saxon and Jute invasions of Britain prompted by mass migrations westward from Eastern Europe by warring tribes like the Goths, Vandals and Huns, by Vikings from the north, Moors from the east and Scotti tribes from the west. Most of these diverse peoples left scant written record of their history or culture, evidently more intent on conquest. What is known of them comes from Early Medieval sources, like the Anglo-Saxon Chronicle, from religious Irish clerics and medieval writers like Bede, Nennius and Gildas who often relied on earlier unverifiable narratives. Later accounts by Henry of Huntingdon and Geoffrey of Monmouth were more akin to storytelling than history and were often lavishly interspersed with ancient myths and folklore. In the light of contemporary studies and extensive archaeological research, this book attempts to cast a light into some of that obscurity.
Emperor Maxentius
This is a biography of the last man who can truly be considered a ‘Roman’ emperor. Maxentius was the last pagan emperor to rule in Rome itself, the last emperor to reside on the Palatine, the last emperor with a Praetorian Guard. He was a prolific builder, popular with the people and armies of Rome, and surprisingly successful against impressive odds, fighting off two opposing emperors, until felled by disaster at the Battle of the Milvian Bridge. Simon Turney examines his background (he was the son of Emperor Maximian) and describes the context of the imperial situation of the Tetrarchy leading to his rise. He sifts all the evidence, architectural, numismatic and inscriptive, attempting to identify where Christian (and Constantinian) bias has warped the truth. He narrates Maxentius’ six year reign during a tumultuous time of civil wars, culminating in the dramatic battle of the Milvian Bridge, where he fell. He peels back the later vilification by Christian sources and reveals a capable emperor, a great builder (with a legacy of monuments still visible) and, ironically, a tolerant ruler who ended the Great Persecution of Christians in his territories years before Constantine followed suit.
Adolf Hitler and the Art of Tyranny
Adolf Hitler may be history’s most notorious tyrant. Surely no one’s name is more often evoked to epitomize evil and the deliberate infliction of suffering on vulnerable individuals and group? hrough exceptional will and luck Hitler struggled up through the ranks of political power until he became Germany’s master. He then sought to dominate Europe. Determined to unite all German-speaking peoples in one nation, he embarked on a series of aggressions that culminated in a war that engulfed and devastated most of Europe and North Africa, and left tens of millions of people dead, maimed, or homeless. Along with his political opponents, he condemned Jews and other ‘inferior peoples’ as Germany’s enemies, and eventually had around six million of them arrested and systematically slaughtered. Adolf Hitler and the Art of Tyranny answers with depth and clarity three core questions. What made Hitler who he was; why did he do what he did; and what were the results? Many other questions radiate from these. For instance, how did Hitler get tyrannical power? Or why was the Third Reich destroyed after just a dozen years? Many more crucial questions and arrays of answers follow. Hitler, of course, did not act alone. He enthroned himself atop power pyramids that included the Nazi Party, government, military, secret police, industrial associations, religious institutions, and other social organizations. He commanded countless ‘willing executioners’ of his plans and orders. To a rational, knowledgeable person, Hitler’s mass appeal is puzzling. How could someone as histrionic, vulgar, shallow, bullying, and extreme as Hitler inspire such adoration and fanatical acts by millions of people?
In the Hell of Fortress Poznan
**Battle Group "Lohse"** - Oberleutnant Heinrich Lohse's memoirs detail his time as a training officer at the 5th Wehrmacht Infantry School in Poznan. When the battle for the city began, he led a reserve battle group and commanded the fortress headquarters' last defence. Lohse is notably critical of General Gonell, the fortress commander and former head of the 5th Infantry School, in this gripping memoir about the fight for the citadel. **Fahnenjunker from Poznan** - Leutnant Jonny Neuwirth recounts his role in the battle of Poznan. After being wounded, he describes the dire conditions in military hospitals, his attempted escape and his experience of being captured by the Polish militia and taken into Soviet captivity. His memoir details his suffering and that of his fellow German soldiers under a ruthless enemy, highlighting the brutal reality of war and its aftermath. **Two Steps to a Mass Grave** - Kurt F. Lange, a pre-war German citizen of Poznan and former Polish Army soldier, faced persecution due to his origins. After the German invasion, he joined the Waffen-SS, serving in the SS "Lenzer" Combat Group. His memoir offers detailed battle accounts from across the besieged city, culminating in the Citadel's defence. Captured, he narrowly escaped execution after being identified as a member of the Waffen-SS.
Russia's Wagner Group
The ‘Wagner’ mercenary group remained comparatively unknown for years, and only after the beginning of the full-scale invasion of Ukraine, did the general public learn about the existence of this shadowy organization. But for years before that, they roamed free in Africa and the Middle East, fighting Russia’s conflicts, protecting dictators and waging war against anyone who was declared to be the enemy of the Russian government. Many journalists have attempted to uncover Wagner’s secrets but, for the first time, we hear the voice of an actual Wagner commander, who participated in some of the organization’s operations. This is Igor Salikov, former Wagner commander and the most high-ranking Russian service member who testified against the Russian regime and its crimes in Ukraine for the International Criminal Court in Hague. Igor was not just a soldier, but a high ranking commander, which gave him a unique insight into the organization, structure, political goals and operational procedures of Wagner. The author witnessed the birth of the group and their first operations in Syria, which in 2018, saw and the first battle between US forces and Russians since the end of the Cold War. Later, Wagner infiltrated into other countries and was one of main assets of Russian armed forces in the war against Ukraine. In 2022, after the failure of the initial invasion of Ukraine, Wagner’s leader received an order to recruit directly from prisons, and convicted rapists, murderers and cannibals joined what once was a small and elite mercenary unit. In 2023, Wagner mercenaries attempted to organize a coup against Vladimir Putin but turned back at the last moment. Soon after, the leaders of the group were killed in an aircraft crash, and Wagner disappeared from the spotlight. This book allows us to look at this group through the eyes of someone who has been there, done that, and witnessed the entire history of the Wagner organization, from its origins to its ignominious end.
Sir Walter Raleigh
Dispersed throughout the centuries and across the globe – a sleepy Devonshire village, a 1950s Hollywood film set, a horse hurtling on a Victorian racecourse, the Beatles meditating in India, a border dispute in South America, and a storm raging in the Outer Banks of North Carolina in 1993… they all lead back to Sir Walter Raleigh. He is the man of paradoxes: the outsider who wanted access to the royal court, a monarchist who later became a republican hero, a lover and a fighter, a pirate and a poet, the last great Elizabethan superstar and the first victim of the Stuart dynasty. Let’s chart his rise, his fall, and his legacy.
The History of the Border Collie
Although this is a general history of this multi-dimensional breed the name Border Collie never came into being till 1915. Yet always there was a supernatural Collie servant to farmers shepherds and the people of the land. This dog’s fate was spliced with our own in the battle to survive. Now from our modern perspective, we can see why the Border Collie can diversify into carrying out tasks other than gathering sheep. The beginning of the Border Collie came about on the Borders of England and Scotland when its canine ancestors arrived with the invading Roman legions out of the mists of antiquity. Our Search is deeper into why many say that Border Collies have the supernatural ability to know what their handlers are going to do next. Their sense to predict the movements of sheep or livestock is not limited by their working day. Many owners have commented that their Border Collies know extra things like if someone is not coming home or if there is something wrong. Yet these abilities may well be rooted in its hyper development through selective breeding when standard herding breeds in Britain were forged together to create this super dog. Much of the British economy during the 19th and 20th Century could not have happened without this stalwart servant of the people. The Border Collie has an inner super dog inside its black and white and multi-coloured coat driven not by aggression but by the unconditional love for its human family.
Poradca 11-12/2026 - Zákon o sociálnom poistení – zákon s komentárom
Zákon o sociálnom poistení prechádza pravidelnými úpravami, ktoré reagujú na ekonomický vývoj, infláciu a potreby trhu práce. Najvýznamnejšie zmeny účinné od roku 2026 sa dotýkajú najmä výšky odvodov, postavenia SZČO a vyplácania dávok. Jednou z hlavných zmien je zvýšenie maximálneho vymeriavacieho základu, z ktorého sa platia odvody.
Titul obsahuje úplné znenie zákona po novelách s komentárom:
Zákon o sociálnom poistení – zákon s komentárom
V roku 2026 sa táto hranica maximálneho vymeriavacieho základu zvýšila, čo znamená vyššie maximálne odvody pre zamestnancov, zamestnávateľov aj SZČO. Novinkou je zavedenie novej oznamovacej povinnosti pre niektoré SZČO, ktoré musia oznámiť začatie alebo ukončenie činnosti Sociálnej poisťovni v stanovenej lehote. V oblasti zamestnancov došlo k zrušeniu výnimiek z platenia poistného v určitých situáciách. Po novom sa poistné platí aj v prípadoch, keď zamestnanec dosahuje príjem počas niektorých sociálnych udalostí. Dôležitou zmenou je aj valorizácia dôchodkov, ktoré sa v roku 2026 zvýšili o 3,7 % v závislosti od inflácie. Okrem toho sa modernizuje systém dávok, napríklad digitalizáciou žiadostí o ošetrovné (OČR), čo zjednodušuje komunikáciu medzi lekárom, zamestnávateľom a poisťovňou. Celkovo tieto zmeny smerujú k zvýšeniu príjmov systému sociálneho poistenia, zjednodušeniu administratívy a prispôsobeniu systému aktuálnym ekonomickým podmienkam. Na druhej strane však znamenajú aj vyššie finančné zaťaženie najmä pre živnostníkov a osoby s vyššími príjmami.
Rozšírte svoje vedomosti z nových oblastí ako ekonómia, manažment a marketing. Zaujímate sa o vesmír a jeho fungovanie, správanie živočíchov či históriu času? Správny smer do života a pozitívnu psychológiu prinesie motivačná literatúra. Knihy odborné - z oblasti práva, pedagogiky, sociológie či medicíny - ukrýva práve táto sekcia.
Kategória Odborná a populárno-náučná literatúra zahŕňa knihy a texty, ktoré poskytujú informácie a odborné znalosti v rôznych odboroch. Táto kategória sa líši od beletristickej literatúry a zameriava sa na vedomostný prínos.
Odborná literatúra obsahuje podrobné informácie, teórie a výskum v rôznych oblastiach ako veda, medicína, technológia, právo, ekonomika a psychológia. Populárno-náučná literatúra je prístupnejšia verejnosti a zaujímavo prezentuje tématické úseky, históriu, biografie a vedecké objavy.
Odborná a populárno-náučná literatúra je dôležitá pre vzdelávanie, osobnostný rozvoj a celoživotné učenie. Pomáha nám porozumieť svetu, objavovať nové perspektívy a zlepšiť naše schopnosti. Tieto diela od renomovaných autorov sú zdrojom inšpirácie a prínosov pre naše profesionálne a osobné životy.
K najznámejším autorom odbornej literatúry patria Stephen Hawking, Yuval Noah Harari, Malcolm Gladwell, Daniel Kahneman či zo slovenských autorov Roman Králik, či Vojtech Zamarovský.
