Challenges to national defence in contemporary geopolitical situation

In order to form an effective analytical support for the management of the economic and environment safety of organizations, the initial positions of environmental and economic analysis were substantiated. This allowed expanding the understanding of economic analysis in ensuring the effective interaction of the organization with the environment. As a result of the study of the methods of environmental and economic analysis of the priority objects of management of economic and environment safety, the absence of a system of indicators and a mechanism for their use has been established, which significantly reduces the quality level of the management information space. In order to solve this problem, the work developed the author’s methods of environmental and economic analysis:1) models of environmental and economic analysis of the production process in terms of waste management (proposed calculation procedure, interaction mechanism, information support, procedure for factor models construction of waste cost ratios, waste capacity ratios, waste replacement ratios, waste replacement efficiency ratios); 2) procedure for analyzing the cost of processing, recycling and disposal of waste. The use of these techniques allowed us to identify the reserves for increasing the level of environmental and economic security of organizations.

We based our research on existing functional organizational structures and systems of financial administration of Slovakia. We worked on the assumption that improvement of effectiveness of the system of optimal tax collection was necessary for sustainable development of Slovak socio-economic system as such. Based on the current trends analysis we assume that a forthcoming tax and customs administration reform would significantly increase the effectiveness of the system and as a result it would also lead to a more positive view of taxes as socially unpopular obligations. By this process, Slovakia aims at effective tax system, which can lead to increase in efficiency and higher competitiveness of our state among EU countries. Based on the survey in three Slovak regions and by factor analysis we want to analyze the structure of following social factors: collection of contributions and accessibility, competency of tax administration employees, electronization of tax administration, effectiveness of tax collection, labor costs, and administrative burden of tax administration. These are considered to be hidden reasons of mutually correlated variables. The aim is to explain and clarify the observed correlations. It can lead to improvement of the conditions of tax collection for taxpayers when they can use electronic form of their declarations of contributions and taxes (taxes, contributions: social security and health insurance) based on which the state can distribute via a unique identifier the funds to individual institutions.

Pension system efficiency is very sensitive topic to every citizen of the country. It is very common to criticize established pension systems in search for better solutions. The authors in the present research paper attempt to find out whether the criticism is deserved by evaluating the efficiency of Latvian pension system from the future pensioner’s point of view in the context of the state pension financed from two sources: state pension and state funded pension. Additionally, the authors highlight a number of aspects of pension system the sustainability in Latvia. Private pension is not considered.

The duties of the police (to protect from criminal and other illegal threats life, health, rights and freedoms, property, and the interests of society and the State), requires the substantial financial resources to provide police operations. Nowadays, the police can be considered as a service institution, and the issue of the efficiency of the police work has become topical. The author’s research is focused on the multi-national problem of comparing of police efficiency issue. Selected set of countries are the following: Belgium, Czech Republic, Denmark, Germany, Estonia, Greece, Spain, Croatia, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Finland, Sweden, Iceland, Liechtenstein, Norway and Switzerland. The author’s research is based on the USA and the UK researchers’ studies, surveys of citizens, indicators derived from Eurostat data. The main conclusions of research are the following. The dynamics of the number of crimes recorded in the state, number of crimes recorded by the police per 100,000 residents, as well as the clearance rate cannot be the criteria to determine the efficiency of the police operations. In the situation when regulatory enactments of various countries do not state the same results to be achieved, the author proposes to establish satisfaction with the work of the police and the level of latent crime in the country as universal criteria for transnational comparison.