Administrative Law Department

SummaryA multiplex polymerase chain reaction (PCR) was developed to detect the presence of theail, yst, andvirFgenes ofYersinia enterocoliticasimultaneously, quickly and accurately. The amplified fragment sizes were 356 base-pairs (bp) for theailgene, 134 bp for theystgene, and 231 bp for thevirFgene. The specificity of the amplified products was confirmed by hybridization with digoxigenin-labelled oligonucleotide probes. Amplification was successful whether the template was derived from a single colony of bacteria, aliquots of boiled bacterial suspensions, from DNA extracted from pure or mixed cultures or from stool specimens. Amplification of thevirFgene was also achieved from strains ofY. pseudotuberculosiscarrying the 70 kb plasmid but not with preparations from other relatedYersiniaspecies or from other members of the familyEnterobacteriaceae. The detection limit we established was 5–10 colony forming units per millilitre (cfu/ml) and 1·0 pg of DNA.

The identification and financial analysis of property suspected to constitute proceeds of crime is a difficult activity that must be carried out before such assets can be frozen, seized or confiscated. The lawful seizure of assets as the enforcement of a sentence or a protective measure, or for satisfaction of a claim for damages, requires that the assets be secured in a way that prevents them being placed outside the public authorities' control and limits the potential for the laundering of funds and their use in further crimes. Effective identification and analysis depends on the active and effective detection and documentation of both the direct proceeds and indirect benefits of crime, their location, character, status and value, the prevention of changes in the persons who have ownership or disposal rights to the assets as well as determination of the total assets of the accused (suspect). The aim of the present paper is to focus attention on the financial analysis of selected assets related to financial markets and new forms of money. It should be emphasised that as technology evolves, it is mirrored by innovation in financial markets and equal development of financial analysis focusing on innovative forms of money. The basic indicator with the greatest significance for financial analysis is regulation and especially whether it covers the relevant forms of money. If they are subject to regulation (in this case by the central bank), they are easier to identify and secure. Things are different if they are not directly regulated by legislation or if they not subject to supervision.

Tax evasion-specified of definitions (missing aspects of Tax Law) The aim of the article is to describe characteristic features of terms: tax evasion and tax fraud to organize them into a theoretical internal system following as one of the sub-branch of Tax law. The author draws the conclusion that the legal aspects of tax evasion are the special and the relevant sub-category of Tax law. I propose to include specified category of Tax evasion into Tax law. The author in the article analyzes and presents the definition of tax evasion.

The article deals with the basic principles of impa ct of the European law on the law regulation of financial markets in conditions of Slovak republ ic. The aim is to mention on the selected principles of the European effect and to make a fra mework of them. In consideration of huge issue, the author as tried to approach only its spe cific questions suitable for discussion. Výsledkom integra čných procesov vychádzajúcich z princípu nadštátnost i bol vznik Európskej únie. Jednou z jej základných požiadaviek bola kreácia jednotného vnútorného trhu medzi členskými štátmi, ktorý je definovaný v Zmluve o zal ožení Európskeho spoločenstva ako oblas ť bez vnútorných hraníc, v ktorej je možný vo ľný pohyb tovarov, osôb, služieb a kapitálu. Významnou prioritou Európskej ú nie (ďalej len EÚ) bola a aj je integrácia európskych finan čných trhov, ktorej perspektívy rozvoja tvoria príno s rôznych výhod výrobcom, podnikom a spotrebite ľom. V danom integrovanom trhu má a bude ma ť výsostné postave...