<abstract xmlns="http://www.w3.org/1999/xhtml">

The discovery of epigenetics as hidden external influences on genes could in the future affect all aspects of our lives. This includes also legal life, both in terms of its different application or enforcement of liability and the understanding of law itself. Epigenetics is a path towards personalised medicine, and with this to personalised and transgenerational justice. The aim of this paper is – based on the literature review and the critical evaluation of the material – to present epigenetics as a new legal perspective that allows a more personal perspective on issues of individual and transgenerational justice which brings to the fore intergenerational solidarity. The result of this is the increased awareness of the importance of changes in genetic profiles that can affect a person’s actions and thoughts, which can affect the way cases are handled. As epigenetics is focused on actual rather than chronological age, new discoveries on rejuvenation give us a new basis for a different interpretation and application of legal provisions. If the law changes during use and its violation (as proteins patch the DNA chain), thereby lowering the rule of law, an epigenetic view of the rejuvenation or reprogramming, resetting, and restarting of the DNA backup may offer a new-old, i.e. always baseline, perspective on the understanding of law.
</abstract>

Epigenetics as a New Challenge in the Legal Field

<abstract xmlns="http://www.w3.org/1999/xhtml">

The recognition of the social and economic role of entrepreneurship has brought to the fore the question of what influences entrepreneurial ideas and how entrepreneurship can be encouraged. One possible route to an entrepreneurial career is to take over the family business. This article focuses on the pre-succession period and examines the factors determining students’ decisions to take over the family business, using the sample of Visegrad countries from the 2018 GUESSS (Global University Entrepreneurial Spirit Students’ Survey) database. Our results show that some factors influencing the family business’s succession are company-specific (such as the size and performance of the company). Others depend on the students’ commitment (ownership, involvement in the work) and individual characteristics (attitudes, self-efficacy) and are also determined by the perception of the student’s environment about the succession.
</abstract>

Family Firm Succession Plans of Students in the Visegrad Countries

<abstract xmlns="http://www.w3.org/1999/xhtml">

The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors’ calculation of the weighted average VAT rate in the Czech Republic. The results of the years under review show a VAT gap of more than CZK 100,000 million per year. The breakdown of the VAT Gap into individual parts shows that it is mainly due to the intentional misrepresentation of data by business entities. The VAT Gap associated with this factor ranged from CZK 40,004 to CZK 52,765 million in the monitored years. Only 3.53%–7.03% of the VAT Gap of unlawful tax evasion is subject to prosecution for the tax evasion offense.
</abstract>

Czech VAT Gap Progress

<abstract xmlns="http://www.w3.org/1999/xhtml">

Kazakhstan, with its open borders with CIS nations and significant migration flows, emerges as a key origin, transit, and destination point in human trafficking. While acknowledging Kazakhstan’s modest progress in combating human trafficking, this study aims to develop comprehensive proposals for enhancing the protection of trafficking victims’ rights in Kazakhstan. It seeks to identify legal and enforcement gaps, analyze available social and legal protections, and address key issues in victim rights protection. The study aligns with the burgeoning academic discourse on human trafficking, which has significantly influenced policy and methodological approaches in estimating trafficking prevalence. It encompasses research focusing on defining human trafficking, factors contributing to its incidence, and evaluating the effectiveness of countermeasures. Addressing a relatively nascent area of research in Kazakhstan’s context, this study will enhance existing knowledge and contribute to developing effective anti-trafficking strategies within the country. The overall assessment underscores a lack of consistency in Kazakhstan’s approach to its mandate to curtail human trafficking. Despite this, the study presents a promising path forward, concluding that with the introduction of a dedicated anti-human trafficking law and strategic organizational reforms, substantial advancements could be realized to reinforce legal accountability and prevent such exploitation.
</abstract>

Abai Kazakh National Pedagogical University

Assessing the Vulnerability to Human Trafficking Amidst Migration Patterns: A Case Study of Kazakhstan

<abstract xmlns="http://www.w3.org/1999/xhtml">

This paper deals with the situation on the Czech labour market from the point of view of the sectors, namely Agriculture and Mining Sector, Manufacturing Industry, Energy, Construction Sector, Service Sector Requiring Mostly Personal Contact, Service Sector Rather without Personal Contact and Service Sector Usually Provided by the Public Sector. Wages and salaries together constitute the investigated variable. The main aim is not only to capture the wage and salary level in individual sectors, but an equally important objective is the construction of models of the entire distribution of wages and salaries in individual sectors. Special attention is paid to employees of individual sectors, separated into men and women, whose remuneration for work is at the level of the minimum wage. An important aim is to determine the most frequent occupations of the CZ-ISCO classification in individual distinguished sectors, while this classification codes are considered for the first three digits. Important attention is paid to the representation of foreign nationals in the position of employees in individual sectors, separated into men and women. Three-parametric lognormal curves are used in the construction of wage and salary distribution models. The amount of the minimum gross monthly wage valid on January 1 of the previous year represented the beginning of the curves, the other two parameters were estimated using the maximum likelihood method. Accuracy of lognormal curves is evaluated using Akaike and Bayes information criterion. The results show that the highest levels of wages and salaries are mainly achieved by men in the Service Sector Rather without Personal Contact. In all five monitored sectors, the level of wages and salaries of women is lower than the level of wages and salaries of men. The overall distribution of women’s wages and salaries is more skewed, with higher skewness, but with lower level and variability compared to the overall distribution of men’s wages and salaries.
</abstract>

Sectors on the Czech Labour Market

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 DANUBE is an international professional journal referring to the tradition of the humanities-oriented periodical of the same title, which was first published in Vienna as early as 1923. Just as the Danube River connects European capitals, the DANUBE Journal creates a strong network of links between European researchers who have dedicated their professional lives to the social sciences and humanities. The journal also welcomes authors from other regions, as long as they respect the Aims &amp; Scope of the journal. The journal has been published by the De Gruyter, a prestigious publisher with a history of almost 270 years, since 2021 in collaboration with the PRIGO University. It is printed, but in particular it is published and distributed as an electronic Open Access resource. It is listed in most key citation databases, while it has been listed in the Scopus database since 2010.  Only anonymized manuscripts containing high-quality original research that strictly respect Aims &amp; Scope of the Journal and the Instructions for authors may be submitted, solely via Editorial Manager.  Rejection Rate   48%   Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 