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1.
Finančna upravičenost novogradnje hleva za krave molznice za lastno kmetijo
Barbara Kegl, 2021, undergraduate thesis

Abstract: V diplomskem delu je predstavljena finančna analiza smotrnosti investicijskega projekta za lastno kmetijo. Kmetija se ukvarja z mlečno proizvodnjo. Pri finančni oceni novogradnje hleva za krave molznice smo upoštevali dva različna scenarija. V prvem primeru je šlo za izgradnjo hleva na obstoječi lokaciji z lastnimi sredstvi in v drugem primeru za izgradnjo hleva na obstoječi lokaciji z vključenimi nepovratnimi sredstvi države. Za potrebe ocene finančne upravičenosti je bil v prvi fazi razvit tehnološko-simulacijski model prireje mleka za potrebe ocene ekonomike. Prireja mleka je na kmetiji namreč glavni vir dohodka. Na osnovi rezultatov tehnološko-ekonomskega simulacijskega modela prireje mleka ugotavljamo, da je ta na kmetiji ekonomsko upravičena, saj je lastna cena v našem primeru znašala 0,261 €/kg in koeficient ekonomičnosti 1,30. Ocena investicije s finančnega vidika je pokazala, da je investicija v novogradnjo hleva finančno upravičena le v primeru, da smo deležni 50 % nepovratnih sredstev države. Na tak način bi se nam investicija povrnila v 12 letih, saj je takrat ocenjena vrednost NSV prvič pozitivna.
Keywords: investicija, hlev, kalkulacija skupnih stroškov, cost benefit analiza
Published in DKUM: 03.05.2021; Views: 429; Downloads: 86
.pdf Full text (1,71 MB)

2.
The analysis of active bribery in positive criminal law of Germany and Austria
Mijo Galiot, 2017, original scientific article

Abstract: The criminal policy of preventing the commission of crimes, especially corruption and bribery, is of great importance for every regulated legal system. The success of the named policy depends largely on the overall political and economic development of each country. In support of the existing scientific debate, this paper analyses the positive criminal law regulation of the Federal Republic of Germany and the Republic of Austria with regard to the question of active bribery as one of the main forms of corrupt behaviour. The author will comparatively present the German and Austrian criminal systems, which, same as the Croatian, belong to European continental criminal legal system, and will thus address the fundamental similarities and differences between the legal regulations of active bribery within the named legislations.
Keywords: benefit, corruption, active bribery, prosecution, punishment, criminal sanctions
Published in DKUM: 15.01.2021; Views: 241; Downloads: 17
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3.
The analysis of active bribery in positive criminal law of Germany and Austria
Mijo Galiot, 2017, original scientific article

Abstract: The criminal policy of preventing the commission of crimes, especially corruption and bribery, is of great importance for every regulated legal system. The success of the named policy depends largely on the overall political and economic development of each country. In support of the existing scientific debate, this paper analyses the positive criminal law regulation of the Federal Republic of Germany and the Republic of Austria with regard to the question of active bribery as one of the main forms of corrupt behaviour. The author will comparatively present the German and Austrian criminal systems, which, same as the Croatian, belong to European continental criminal legal system, and will thus address the fundamental similarities and differences between the legal regulations of active bribery within the named legislations.
Keywords: benefit, corruption, active bribery, prosecution, punishment, criminal sanctions
Published in DKUM: 02.08.2018; Views: 675; Downloads: 60
.pdf Full text (399,06 KB)
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4.
OCENA INVESTICIJE V GRADNJO HLEVA ZA GOVEJE PITANCE
Dušan Geršak, 2016, master's thesis/paper

Abstract: Cilj magistrskega dela je oceniti investicijo v hlev za goveje pitance na obravnavani kmetiji, za kar so bile uporabljene dinamične metode ocene investicije: ocena neto sedanje vrednosti, interne stopnje donosa in indeksa donosa ter dva statična parametra: donosnost investicije ter doba vračanja. Cilj raziskave je bil tudi proučiti potek projekta z metodo kritične poti. Vsi parametri ocene investicije so bili ocenjeni na podlagi izračunov v programskem okolju Microsoft Excel 2010. Na podlagi ocene investicije ocenjujemo, da je investicija smiselna in se bo povrnila v 15 letih ob ažurnih pogojih v primeru reje lisaste pasme ter pasme šarole, če pri slednji obrestna mera ne bo presegala 10 %. Z naraščanjem cen se eksponentno povečuje letni denarni tok, posledično pa se znižuje doba povratka ter vpliv pasme, saj se investicija ob odkupni ceni pitancev 3,70 € kg-1 povrne že v šestih letih ne glede na pasmo pitancev. V primeru padca odkupnih cen za mlado pitano govedo na 3,00 € se investicija ne bo povrnila ne glede na pasmo, saj je neto sedanja vrednost ob najboljših pogojih negativna (NSV = -20.721,00 €), ki je še posebej nizka v primeru reje pasme šarole. Z metodo kritične poti smo ocenili trajanja izvedbe projekta, posamezne aktivnosti ter najzgodnejši in najpoznejši rok le teh. Ocenjena kritična pot obravnavanega projekta je 155 dni.
Keywords: goveji pitanci, hlev, investicija, Cost-Benefit analiza, metoda kritične poti
Published in DKUM: 24.06.2016; Views: 2657; Downloads: 426
.pdf Full text (1,18 MB)

5.
Multi attribute decision model for orchard renewal - case study in Bosnia and Herzegovina
Karmen Pažek, Črtomir Rozman, Ferhat Ćejvanović, Andreja Borec, Darja Majkovič, Vjekoslav Par, Jernej Turk, 2005, original scientific article

Abstract: The fruit production in Bosnia and Herzegovina (BIH) is slowly returning to normality after Balkan wars. Due to favorable climatic and soil conditions it presents a clear business opportunity for family farms. The decision which fruit species/variety to grow is a complex decision and should be made on the basis of sound empirical analysis. This paper present a multi criteria model for planning and decision making methodology based on expert system DEX-i. In the first stage the technological and financial cost benefit analysis were conducted for each fruit production alternative. The results were further evaluated with expert system DEX-i considering all possible criteria influencing the fruit grower decision. In the case of a sample family farm the plum yielded with best multi criteria evaluation, followed by apple and pear, while sour cherry gave unsatifactory outcome.
Keywords: cost benefit analysis, fruit production, multi attribute decision modeling, expert system DEX-i
Published in DKUM: 10.07.2015; Views: 1047; Downloads: 30
URL Link to full text

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Finančna analiza za oskrbno odkupni center Benedikt : diplomsko delo
Stanka Pivec, 2011, undergraduate thesis

Keywords: Cost-Benefit analiza, NSV, ISD, simulacijski modeli
Published in DKUM: 10.07.2015; Views: 854; Downloads: 43
URL Link to full text

9.
Ocena investicijskega projekta kmetijskega podjetja
Valentina Markoja, 2012, master's thesis

Abstract: Namen magistrskega dela je finančna ocena investicij iz leta 2007 in 2009 izbranega kmetijskega podjetja. Osnovni cilj je celovita finančna analiza investicij podjetja s statično in dinamično metodo ocene investicijskih projektov. Parametri ocenjevanja investicij so bili ocenjeni s pomočjo izračunov v računalniškem programu Microsoft Excel 2003. Finančna ocena investicije iz leta 2007 kaže, da se omenjena investicija po 10 letih in ob 14,00 % obrestni meri zaradi nizke vrednosti letnega denarnega toka - LDT (62.790,19 €) ne bo povrnila (NSV = - 553.826,61 €). Ocene parametrov finančne analize nadalje kažejo, da bi se investicija iz leta 2007 sicer povrnila v obdobju 9 let, če bi se LDT povečal na obseg 50.403,38 €. Investicijo iz leta 2009 je bilo s finančnega vidika smotrno izvajati, saj se ob 14,00 % obrestni meri povrne po 4 letih (NSV = 233.082,98 €).
Keywords: kmetijsko podjetje / investicija / Cost-Benefit analiza / projekt
Published in DKUM: 04.10.2012; Views: 1786; Downloads: 296
.pdf Full text (401,89 KB)

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