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Сопоставление эффективности бюджетного финансирования и социальной безопасности региона

Сопоставление эффективности бюджетного финансирования и социальной безопасности региона

Author(s): Aleksandr Anatolyevich Kuklin,Svetlana Evgenyevna Shipitsyna,Kseniya Sergeevna Naslunga / Language(s): Russian Issue: 3/2016

In the article, the theoretical and economic aspects of the category “security” are considered; the distinction between philosophical and socio-economic approaches to the understanding of social security is drawn. From the point of view of the system approach, the place of social security for national security protection is determined. The theoretical content of the category “social security” is shown; in the authors’ treatment, the specifying concepts such as “social risks”, “danger”, “threat” are given. For the purpose of risks identification (deviations) and the revealing of the factors of inefficient financing, the methodological tools for the assessment of the social security of a region are proposed. These tools are based on the integrated assessment of the regional socio-economic indexes and the indexes assessing the budgetary financing of the territory. The methodical approach offered by the authors is based on the detection of dependencies between the social and financial security of a region. As estimates, the indicators reflecting the level of social security in the territory of residence are chosen: income, expenses of the consolidated budget of a region, growth rate of gross regional product, rate of natural population growth, level of unemployment, population share with the income below living level. This approach is approved on the example of Perm Krai and Sverdlovsk region; the regularities, the favourable and adverse periods for social security of the region are revealed. The received estimates are ranged depending on a temporary log of growth (fall), elasticity and sensitivity to the budget financing. The results of the assessment have shown that, from the point of view of social security protection, Perm Krai has entered a stage of deep recession, which started in 2012. Similar tendencies are observed in the Sverdlovsk region. Nevertheless, considering both a visible variety and the dominating influence of Perm Krai and Sverdlovsk region on the social and economic development of the Volga and Ural Federal Districts respectively, the given comparison is of scientific and practical interest.

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Державна фінансова підтримка розвитку малих підприємств

Державна фінансова підтримка розвитку малих підприємств

Author(s): Valeriy Podpletniy / Language(s): Ukrainian Issue: 27/2015

The article is to study the theoretical foundations of state financial support to small businesses. In the article theoretical principles of state financial support to small businesses. The theoretical bases of small businesses in the economy of Ukraine. Formulates his own definition of the essence of public financial support for small businesses. Proved that at the state level necessary changes that will ensure the conditions for small businesses as a guarantee of positive changes in the national economy. Established that state financial support should be based on relevant methodological basis which include: principles, methods and mechanisms of state financial support. Basic principles, methods and mechanisms that should form the basis of state financial support. Reveals the interests of the state and small enterprises in the implementation of public financial support. Grounded versions interaction between state and small businesses in the implementation of public financial support. A proper understanding of the institutional framework of public financial support for small businesses.

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Фінансове забезпечення розвитку інтелектуального капіталу

Фінансове забезпечення розвитку інтелектуального капіталу

Author(s): Galyna Kozinets / Language(s): Ukrainian Issue: 27/2015

The main task of the article consists in investigation of basic and alternative sources of financial support the development of intellectual capital. The peculiarities of the financial support the development of intellectual capital through the research of the sources of financing its main components: human capital, innovation, scientific and technical activities were examined in the article. Also the author gives his own definition of the notion «financial support for human capital development». During the investigation both domestic and foreign experience of the financing development of main components of intellectual capital were analyzed. The development of human capital is ensured by budgetary funding and financial resources from alternative sources, including educational loans and funds from the obligatory and voluntary medical insurance. Financial support for innovation and scientific and technical activities are realizing on account of budget, bank lending, bank factoring, funds of venture companies, innovative leasing and wherewithal of private investors.

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Механізм впровадження військового податку в Україні: досвід періоду Першої та Другої світових війн і сучасність

Механізм впровадження військового податку в Україні: досвід періоду Першої та Другої світових війн і сучасність

Author(s): Svitlana Orlyk / Language(s): Ukrainian Issue: 27/2015

The article deals with the problem of introducing the military tax in Ukraine during the World War I and World War II, as well as the war in the East of Ukraine (ATO). The reasons and arguments of introducing the military tax to individuals are specified. The military tax collection mechanism from individuals in different historical periods is studied. We consider the powers and functions of the bodies that were to manage the military tax. A historical analogy with the existing mechanism of collecting military tax in Ukraine was carried out, which showed that while introducing the military taxes in terms of two world wars and the current war in the East of Ukraine (ATO), the efficiency and low cost have always been the main terms of its introduction. It was necessary to establish stable, tried and true objects of taxation and to determine the actual range of taxpayers. Management expenses for the investigated military taxes had to be economically justified, though they did not give significant revenue to the state budget. It is proved historically that all the investigated military taxes and fees were related to direct taxation, since they were based on profitable basis in determining the object and tax base. Experience shows that the tax burden of paying the military tax was put on all individuals and citizens receiving income, except during the World War I, when the income tax was not developed and payers were only men liable for military service, who were overslaughed for various reasons. During the bidding of military taxes and fees one can see evident analogy in the way of determining rates in a given period which was used to calculate income tax.

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Обоснование перехода от планового продуктообмена к «свободной» государственной торговле в исследованиях научной интеллигенции (1933—1936)

Author(s): Vladimir Sergeevich Okolotin / Language(s): Russian Issue: 1/2015

The article is devoted to the consideration of the contents and specifics of scientific discussions on problems of tax practice of the period under study, results of their embodiment in rules of law and organizational and administrative decisions. Defined is the adequacy of the measures taken by People's Commissariat of Finance of the USSR when performing the state arrangements under conditions of planned economy construction form change.

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UTICAJ MEĐUNARODNO MONETARNOG FONDA NA EKONOMIJU BOSNE I HERCEGOVINE

UTICAJ MEĐUNARODNO MONETARNOG FONDA NA EKONOMIJU BOSNE I HERCEGOVINE

Author(s): Mirjana Radaković / Language(s): Bosnian Issue: 1/2016

Bosnia and Herzegovina became a member of the IMF on 14 December 1992 . The IMF provides financial assistance to BiH through the ' stand- by ' arrangements and the provision of technical assistance in a number of areas , such as the establishment of a new central bank and the new clearing system , the banking supervisory system and of the fiscal structure in the Federation, reform tax administration , designing tax value added Tax (VAT), the development of the Treasury and improve public expenditure management , and to improve monetary statistics , statistical databases and the possibility of statistical advisors .

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The challenges of primary health care sector in the Federation of Bosnia and Herzegovina

The challenges of primary health care sector in the Federation of Bosnia and Herzegovina

Author(s): Ognjen Riđić,Senad Bušatlić,Edita Đapo,Tomislav Jukić,Sahrudin Sarajčić,Jasenko Karamehić / Language(s): English Issue: 1/2015

In today’s modern society innovating in every organization becomes a key of its competitive advantage and survival in the highly competitive market. This rule, sooner or later will have to be accepted by our primary sector health care organizations. All institutions must strive that by constant innovating, using in the best manner possible the limited and available resources, to, in the long term, ensure continuing business and better future. The scope of innovating activities must be all segments of the health care organizations. All employees must be involved in innovating process, and not only the research and development departments (R&D). The health care institutions, which constantly innovate, enjoy the permanent advantage in the competition with their competitors. They are able to produce products and services that are cheaper and of better quality. The innovation type, which the particular health care institution chooses, represents, in its essence, the nature of the innovation. It also includes the influence of change on the value chain participants, competence and firms’ inclination in tedious fields of innovation and innovative management. The modern markets require from the health care organizations to be more dynamic, and the environmental changes demand comprehensive innovative orientations. The people who kick start innovations in health care field are in principle leaders. The leadership variables become very important having in mind that almost all organizations, to a certain extent are built based on the hierarchical structure. As the result of this fact, the decision making centers tend to be concentrated in the hands of the leading individuals. The science has found the relationship between leaders’ motivations and the frequencies of the innovations. The health care in Federation of Bosnia and Herzegovina (F.B&H), and its entry and Primary care sector are faced with the serious challenges. Thus, innovating in this sensitive service field becomes the imperative for society. Innovating and at the same time, managing these processes is necessary for more reasons. Financial resources allocated for health care in B&H are limited, and are expected to remain so in the future. The second part of the challenges the health care sector is facing is represented in the aging of the population. The people live longer, and as the consequence, for the health maintenance of population over 65, more and more resources are spent. By innovating, best practice checking and waste reducing the immense savings can be achieved in the health care. These actions, as well as the quality applications of best practices will enable that health care outlays, (which exceed ten percent of gross domestic product (GDP) for B&H for 2011), shall, either remain stable or decline.

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Рейтингові системи ранжування вищих навчальних закладів: українські та світові методики

Рейтингові системи ранжування вищих навчальних закладів: українські та світові методики

Author(s): Ilona Tsarenko / Language(s): Ukrainian Issue: 26/2014

The main aim of this article is to analyze the methodology of ranking of the higher education institutions by using the international and Ukrainian rating systems. The article describes the conceptual bases of methodology of the realization the ranking of higher education institutions according to Ukrainian and international rating systems. The influence of rating systems on the behavior of applicants in choosing the higher education institution are uncovered. The methodologies of Ukrainian rankings are analyzed, the most popular of them are selected, the leaders of national ratings are represented. The methodologies of the international ranking of the higher education institutions universities and the position of Ukrainian universities in them are distinguished. Additionally, the new multivariate rating system as U-Multirank is explored. It was proved, that the rating "TOP-200 Ukraine" highlights the actual indicators such as the number of teachers, foreign students and others, while the rating of "Compass reflects an assessment of the higher education institution by the graduates and employers in terms of conformity of the level of educational services to the needs of the labor market, that is more objective assessment. Moreover, it was defined, that the unifying the indicators for international methods are: the number of articles. which are published in relevant international journals; the level of citation and also the share of the foreign students and teachers.

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Проблемні аспекти нарахування та сплати військового збору

Проблемні аспекти нарахування та сплати військового збору

Author(s): Ludmila Ostryvna / Language(s): Ukrainian Issue: 26/2014

The purpose of this article is to determine the order of calculation, collection and payment of military duty, analyze the shortcomings of tax laws and regulations and identify the ways of their elimination. The elements of military duty, which determine the order of its calculation and payment, namely object, tax rate, payers have been disclosed. The responsibilities of tax agents who are involved in the mechanism of calculation and payment of military duty have been defined. The procedures of accounting of calculation and payment of military duty and the procedures of tax reporting have been analyzed. Examples of collection charges under various types of income and the conditions of their charges have been disclosed. The shortcomings of tax laws and regulations and the ways of their elimination have been distinguished. The necessity of providing not only the completeness of calculation and payment of military duty, but also its intended use have been substantiated

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Проблемы формирования ресурсной базы банковского сектора республики Беларусь

Проблемы формирования ресурсной базы банковского сектора республики Беларусь

Author(s): Lyudmila Fedosenko,Larisa Marchenko,Maria Minchukova / Language(s): Russian Issue: 26/2014

The article analysis the advance of Belarusian banks recourse base to single out its “problem sphere“ and to develop key directions for its development. It is noted that an important condition for the expansion of the operations carried out by banks, improve the quality of banking services, improve the functional role of the banking system in economic and social development of the country is to increase the resource base as from internal and external sources. As the result of the research we state, that despite the finance sources multiformity, the financing amount for the development of innovational economy is not enough. Currently, the banking system of the Republic of Belarus is seen as a key supplier of financing the economy. The resource base of banks have traditionally provided their own and attracted resources. The bulk of the resources of the bank makes the funds raised, the size of which in recent years has steadily increased. Analysis showed that the borrowed funds grew at a faster rate than the bank's own resources. Equity, despite the small proportion of the resource base, provides the financial stability of banks and their ability to pay. The banking system of the Republic of Belarus is moderately capitalized, allowing partially neutralize the risks of potential deterioration in asset quality. Designated major issues of its formation, based on the characteristics of the current stage of economic development: the deposit base of Belarusian banks unstable, because it represented the bulk of short-term deposits and demand deposits; reduce the attractiveness of investing in the banking system for non-residents; banking system does not have sufficient resources for economic development. It is noted that the Belarusian financial market is underdeveloped, and the interbank market is characterized as shallow. Proposed to develop the institutional structure of the financial market of the Republic of Belarus with the aim of increasing the number of alternative suppliers of loan capital.

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Збір за місце для паркування транспортних засобів  в системі місцевих податків і зборів України

Збір за місце для паркування транспортних засобів в системі місцевих податків і зборів України

Author(s): Volodymyr Shalimov,Sergey Magopets / Language(s): Ukrainian Issue: 26/2014

The purpose of this study is to determine the efficacy of such local taxes as a duty for the parking of vehicles Ukraine, the distinguishing of the main drawbacks of the modern system of local taxation of Ukraine and analysis of the main ways of its improvement as one of the main factors of increasing the local budget revenues. The peculiarities of the establishment of local taxes and duties, taken into account the requirements of the Tax Code of Ukraine have been considered. The main procedures of calculation and payment of such local duty as a duty for parking of vehicles have been elucidated. The influence of the duty for parking of vehicles on the formation of the local budget of the city of Kirovohrad has been analyzed. The risks of the application of duty for the parking of vehicles and the ways of raising the efficiency from the point of view of effectiveness of the activities of subject of the parking and filling of local budgets have been determined.

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The problem of mounting income inequalities in the world vis-a-vis the phenomenon of harmful tax competition. The ICIJ tracking down the greatest financial scandals of the 21st century

The problem of mounting income inequalities in the world vis-a-vis the phenomenon of harmful tax competition. The ICIJ tracking down the greatest financial scandals of the 21st century

Author(s): Maciej Walkowski / Language(s): English Issue: 2/2016

In May 2016, over 350 economists from thirty states signed a letter to global political leaders and the G-7 in particular, warning that tax havens are socially unfair and have no economic justification whatsoever. The author of the best selling Capital in the Twenty-First Century, Thomas Piketty, Professor of Columbia University, the adviser to the UN Secretary General Jeffrey Sachs and Professor of Princeton University and Nobel Winner, Angus Deaton, alongside many renowned academics, called to make the global tax system more transparent and to introduce regulations that would curb the activities of Offshore Financial Centers (OFCs). An NGO Oxfam International, which coordinated the writing of the letter, called upon global leaders to develop a joint standpoint to abandon the secrecy of business operations in tax havens and reveal what harms they bring. According to the analysts from Oxfam, Credit Suisse and UNCTAD, what is called tax optimization actually contributes to greater global income disparities, which are treated as the gravest global issue in the 21st century. The author refers to academic analyses and the results of the journalistic investigations of the International Consortium of Investigative Journalists (ICIJ) in an attempt to diagnose and examine those mutual dependencies and to present the various harms the procedure brings to economies and societies, and presents his own assessment and forecasts for the future.

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Rada Polityki Pieniężnej jako szczególny organ państwa

Rada Polityki Pieniężnej jako szczególny organ państwa

Author(s): Ireneusz Kraś / Language(s): Polish Issue: 3/2016

The paper deals with the topic of the Monetary Policy Council. The main aim of this research paper is to analyze the institutional position of the Council. The first part focuses on the definition of the Monetary Policy Council’s status. The next part concerns the model of the term of office and personal composition of the Council. In this context, proposals for changes are presented which are included in the project of the new law on the National Bank of Poland. A significant part of the paper describes the conceptual requirements for the members of the MPC. They emphasize the importance of the Council in comparison with other state bodies. The ending presents the conclusion that the Monetary Policy Council is a state organ of special importance. The author indicates the need for certain changes to reinforce the actions of the Monetary Policy Council, especially the need to regulate the number of members of the MPC who should be appointed by the relevant bodies and authorities by means of the Constitution. Additionally, the issues concerning legislative competence must be discussed as well.

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WSPÓŁZALEŻNOŚĆ NOTYFIKACJI W ZAKRESIE NOWEGO PODEJŚCIA Z KRAJÓW ZACHODNIEJ I WSCHODNIEJ UNII EUROPEJSKIEJ

WSPÓŁZALEŻNOŚĆ NOTYFIKACJI W ZAKRESIE NOWEGO PODEJŚCIA Z KRAJÓW ZACHODNIEJ I WSCHODNIEJ UNII EUROPEJSKIEJ

Author(s): Marcin Pigłowski / Language(s): Polish Issue: 38/2015

The new approach covers the products or issues that may threaten the safety, health of the consumer or environmental protection. The purpose of the paper is to examine the mutual interdependence of the notifications on the new approach from the Western and Eastern European Union (EU) countries. Number of notification (allowing the assessment of compliance in respect of the new approach) from Western EU countries is three times higher than from the Eastern EU countries. The value of Pearson correlation coefficient (0.93) indicated that the correlation of the number of notifications between these groups of countries is very high. The value of the Wald statistics and probability, calculated within the Poisson regression indicated that estimated parameters: notifications from the Western or Eastern EU countries (according to the adopted model) are statistically significant. However, on the basis of estimation of these parameters it can be concluded that increasing of the number of notifications from the Eastern EU countries causes a much larger increase in the number of notifications from the Western EU countries, leading to even greater disparities in the number of notifications. Therefore the European Commission should take action (including legal entities) in order to develop conformity assessment related to the new approach in the Eastern EU countries.

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Sustainable Local Development From Perspective of Citizens: Salaspils Municipality (Latvia) Case

Author(s): Inga Jekabsone,Biruta Sloka / Language(s): English Issue: 1/2015

Conditions are very different in the different parts of any country, and the quality of life as well as the impacts produced on the environment depend on a variety of local factors of environmental, economic and cultural nature, and every action must cope with such local conditions, traditions, and attitudes. Thereby one of the approaches on assessment of sustainable development could be based on subjective evaluation of citizens of certain municipality. During 2010-2012 in Salaspils municipality (Latvia) the SPIRAL methodology for measurement of subjective well-being indicators using co-responsibility approach was approbated, which was the basis for establishing the more efficient dialogue with citizens. This research showed results related to sustainable development as well – the methodology provides alternative subjective sustainable development indicators which provides the reach material for local authorities in decision-making process. Taking into account all mentioned before the purpose of paper is to analyse the results conducted during this research related to subjective sustainable development indicators contrary to objective sustainable indicators of municipality.In order to achieve the aim the tasks are formulated as follows: 1to review theoretical background for responsible sustainable development at local level; 2to analyse best practice of municipalities in ensuring the citizens’ engagement in promoting sustainable development in the municipality; 3to present the methodology of conducted empirical research at Salaspils municipality on assessment the well-being at local level and relation to sustainable development. Research methods used: scientific literature studies, several stages of focus group discussions, statistical data analysis, SPIRAL methodology, scenario method.The main findings of the paper – subjective evaluation of economic, social and environment differs from objective measures. It could be explained by the fact that subjective indicators capture the satisfaction of inhabitants by certain moment. In addition, objective indicators don’t show the level of satisfaction what brings each measure unit (EUR, %, etc.). Also the subjective perceptions of inhabitants affects mentality, culture and other background factors. In addition, it is crucial for sustainable development of the territory to ensure that society is effectively involved in preparation of planning documents of the municipality. It is proposed to use co-responsibility approach in definition and implementation of activities towards sustainable development of municipality.

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Kontrowersje dotyczące działań państwa w zakresie długu publicznego

Kontrowersje dotyczące działań państwa w zakresie długu publicznego

Author(s): Kazimierz Górka,Marcin Łuszczyk / Language(s): Polish Issue: 03 (2)/2014

Even though the state of the public finance in Poland in final years deteriorated distinctly, this lasting economic weakness still requires applying by the state the economic active policy. Its consequence are action based on more formal ensuing from the duty of keeping the public debt on the statutory level than public debts causing real stability. According to the authors, steps taken for that purpose prove, that issue of keeping the safest level of the public debt permanently wasn’t solved yet. Actions causing an real upturn in the economy and of the public finance are more essential, rather than only of a doubtful effectiveness operations consisting in the reduction in the open debt with cost of future generations. A consistent aspiration to the fulfillment of the convergence criteria and accepting euro currency is a reliable solution in the upcoming future. One should also pay attention to the effectiveness and the rate taking advantages of EU resources.

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MÜƏSSISƏNIN MALIYYƏ RESURSLARI VƏ ONLARDAN ISTIFADƏ

Author(s): Qızbəs Hüseyn Həsənli / Language(s): Azerbaijani Issue: 4/2009

Tikinti müəssisənin təsərrüfat fəaliyyətində maliyyə resursları xüsusi əhəmiyyət kəsb edir.Maliyyənin xüsusiyyəti ondadır ki , o həmişə pul formasında çıxış edir və bölüşdürücü xarakterli olub , maddi istehsal sahələrində təsərrüfat subyektlərinin , dövlətin və qeyri – istehsal sahələrini iştirakçılarının gəlirlərinin və yığımlarının formalaşması və istifadəsini əks etdirir. Konkret təsərrüfat subyektinin sərəncamında olan pul vəsaitləri müəssisənin maliyyə resurslarını təşkil edir və onun gəlirlərinin əmələ gəlməsi , bölüşdürülməsi və istifadəsi prosesini özündə ehtiva edir. Maliyyə - pul fondlarının yaranması və istifadə edilməsini göstərən pul münasibətləri sistemidir.Ölkənin maliyyə sisteminə dövlət , ərazi və müəssisələrin maliyyəsi daxildir.

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Novi put
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Novi put

Author(s): Branko Horvat / Language(s): Croatian Issue: 12/2001

Nakon sloma burze u New Yorku 1929. godine započela je svjetska ekonomska kriza - kao što dolikuje pravom kapitalizmu. Poduzeća su masovno propadala, banke su bankrotirale, pojavila se ogromna nezaposlenost od 25% i bijeda milijuna ljudi. Tadašnji predsjednik SAD, Hoover, reagirao je ’’stabilizacionom politikom” : stezanjem, restrikcijama, štednjom, uravnoteženim budžetom, održanjem zlatnog standarda. Kod toga su cijene bile ne samo stabilne, već su i padale. Time je samo produbio krizu. Tada je izabran novi predsjednik, Franklin Roosevelt. On je proklamirao institucionalnu reformu nazvanu New Deal.

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Naslijeđa
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Naslijeđa

Author(s): Branko Horvat / Language(s): Croatian Issue: 12/2001

Kao nezavisna zemlja Jugoslavija je stvorena tek prije pola stoljeća, 1918. godine. Prvih je pet desetljeća bilo, kao što bi se za jednu balkansku zemlju moglo i očekivati, prilično burno. Suvremeni pisci o komparativnim sistemima razlikuju tri današnja različita socioekonomska sistema: kapitalistički, centralno planski i asocijacijski (tržišno socijalistički, rukovođen radnicima, samoupravni).1 Zadnje navedeni ima samo jednu članicu, Jugoslaviju. Kako god je bilo današnja je generacija ove zemlje, uključujući i ekonomiste, imala jedinstvenu mogućnost da isproba sva tri navedena sistema, kao i sve zamislive političke sisteme.

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Razvojni programi
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Razvojni programi

Author(s): Branko Horvat / Language(s): Croatian Issue: 12/2001

Hrvatska privreda nalazi se u ruševinama. Ono što se u ovoj situaciji očekuje od profesionalnog ekonomista, ako je uz to i rodoljub, jest brutalna otvorenost. Nastojat ću se držati tog profesionalnog i etičkog postulata.

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