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1.
Creation of own reserves for own shares in the acquisition of own shares for withdrawal by simplified procedure under Slovenian law where the consideration is paid in instalments
Gregor Drnovšek, 2018, original scientific article

Abstract: During the process of withdrawing own shares, the rules that are relevant, among others, to their acquisition by the company are regulations governing the creation of reserves for own shares. The regulations are clear in cases where the company acquires their own shares simultaneously with the payment of the purchase price. This article will pertain to the proper application of these regulations according to Slovenian law, specifically in cases where the company pays the purchase price for their own shares, which it intends to withdraw after acquisition, in instalments, and acquires their own shares only after paying the last instalment of the purchase price.
Keywords: reserves for own shares, protection of creditors, purchase price paid in instalments, capital maintenance principle, withdrawal of own shares, joint-stock company, balance sheet law
Published: 15.01.2021; Views: 108; Downloads: 151
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2.
Prisoner rehabilitation in Romania
Ioan Durnescu, Petronel Mirel Dobrica, Catalin Bejan, 2010, review article

Abstract: Purpose: This paper examines the construction and the reconstruction of the concept of prisoner rehabilitation in the prison context since 1874 until today taking into account the way this concept was reflected in the law or the subsequent official documents. Some figures and trends are introduced into the discussion to help a better understanding of the concept. Rehabilitation is analyzed using a three pillars model: human capital, social capital and legitimate opportunities. Design/Methodology/Approach: The analysis mainly takes into account the primary and the secondary legislation although in order to illustrate different points statistical figures and research reports are also used. The article starts with the legislation adopted in 1874 and examines all prison legislation up to 2006, focusing particularly on prisoner rehabilitation. Findings: The article concludes that although a lot of progress took place in understanding rehabilitation from all three perspectives (human capital, social capital and legitimate opportunities) there is still room for improvement in developing legitimate opportunities for ex-prisoners. Research limitations: Although the difference between “law in theory” and “law in action” is acknowledged this articles looks mainly to the law texts. This might create a different picture of reality but nevertheless reflects the general perspective used in approaching prisoner rehabilitation. Somehow surprisingly, the subject of prisoner rehabilitation was central in almost all prison legislation although it was not always in line with the prevailing ideology. Practical implications: >As stated above, good and bad examples of behaviour transformation may be observed in the past legislation. The main policy implication is that there was a time when the issue of resettlement or aftercare was considered a penal policy issue. The current legislation is completely silent in this respect. Originality/Value: Prisoner rehabilitation is scrutinized from the historical perspective using a relatively new theoretical framework.
Keywords: prisoner, rehabilitation, social capital, human capital, opportunity system, Romania
Published: 12.05.2020; Views: 295; Downloads: 10
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3.
Employees: invisible added value of a company
Magda Zupančič, 2018, original scientific article

Abstract: In developed economies, where the work input exceeds the physical input, the lack of harmonised and standardised rules of human capital assessment is visible. The mentioned indicates the deficit of an important part of the comprehensive value-added assessment. What do we lose by ignoring the important part of the employee’s value added in the working process? Companies underestimate the employee’s human capital input. Consequently, society typically does not recognize invisible sources of value added in companies. The goals of this article are to highlight the missing human capital (HC) element at the company level assessment and to raise the awareness about its importance. By analysing existing methods of coping with the mentioned challenge, no harmonised solution is evident. By the increasing share of the service sector, emphasis on the HC element should be monitored more closely. The article focuses on the missing and invisible human capital elements in the framework of the value added; it offers suggestions for inclusion of the human capital factor in the process of company’s value added assessment as well as reflections on further steps in this direction.
Keywords: employee, value added, human capital, assessment
Published: 10.10.2018; Views: 841; Downloads: 279
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4.
Creation of own reserves for own shares in the acquisition of own shares for withdrawal by simplified procedure under Slovenian law where the consideration is paid in instalments
Gregor Drnovšek, 2018, original scientific article

Abstract: During the process of withdrawing own shares, the rules that are relevant, among others, to their acquisition by the company are regulations governing the creation of reserves for own shares. The regulations are clear in cases where the company acquires their own shares simultaneously with the payment of the purchase price. This article will pertain to the proper application of these regulations according to Slovenian law, specifically in cases where the company pays the purchase price for their own shares, which it intends to withdraw after acquisition, in instalments, and acquires their own shares only after paying the last instalment of the purchase price.
Keywords: reserves for own shares, protection of creditors, purchase price paid in instalments, capital maintenance principle, withdrawal of own shares, joint-stock company, balance sheet law
Published: 03.08.2018; Views: 600; Downloads: 248
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5.
Sustainability and sustainability marketing in competing for the title of European Capital of Culture
Valentina Burksiene, Jaroslav Dvorak, Gabriele Burbulyte-Tsiskarishvili, 2018, original scientific article

Abstract: Background and Purpose: An analysis of the dimension of sustainability in the context of competing for the title of the European Capital of Culture (ECoC) is included in the article. The authors of the research agree that the proper integration of cultural policy into the social system impacts and changes cultural values and beliefs, shifting them towards sustainable behaviour and sustainability. Many authors analyse the interrelation between culture and sustainability, thus defining the role of culture for sustainability. However, few discuss possible approaches or tools, which may offer assistance in the matter of how to reach sustainability in the context of culture. Design/Methodology/Approach: Research is based on the comparative analysis of the applications of the respective cities. The TBL methodology is implemented using the content analysis method as a tool. The outcomes of the content analysis are then used for the elaboration of the qualitative multi-attribute model using the DEX methodology. Results: While analysing bidding documents for the ECoC we: a) define the importance of the marketing plan (described as a comprehensive action) and b) argue that ECoC marketing needs to be turned to “sustainability marketing” as it is described and defined by many authors. Conclusions: The ECoC Commission should consider the importance of culture for sustainable development and, respectively, should evaluate the marketing plan of applicants under the sustainability framework.
Keywords: culture, European Capital of Culture, marketing, sustainability, sustainability marketing
Published: 07.05.2018; Views: 488; Downloads: 250
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6.
The relationship between the intellectual capital disclosure and cost of debt capital
Neca Stropnik, Bojana Korošec, Polona Tominc, 2017, original scientific article

Abstract: The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.
Keywords: intellectual capital, intellectual capital disclosure, intellectual capital disclosure level, cost of debt, private organisations, content analysis
Published: 03.05.2018; Views: 509; Downloads: 96
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7.
Evaluation of the project Pilsen – European capital of culture 2015
Jiří Ježek, 2016, original scientific article

Abstract: The paper deals with the evaluation of the project Pilsen – European Capital of Culture 2015. It is based on a few empiric research studies that were implemented after the project was finished. It presents the city of Pilsen and the project of the European Capital of Culture form its initiation to implementation. It deals with the benefits of the project from the point of view of attendance, investment, tourism, and impacts on the economic development. It also brings the evaluation of the project Pilsen - European Capital of Culture 2015 as seen by the city´s residents.
Keywords: European Capital of Culture, Pilsen, evaluation research
Published: 17.04.2018; Views: 521; Downloads: 77
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8.
Social capital in rural communities in the Netherlands
Frans Thissen, 2009, original scientific article

Abstract: The quality of life in Dutch rural communities is high in comparison with urban communities in the Netherlands because of the residential quality of villages, the mobility of the inhabitants and the strong commitment by the inhabitants to the local society. However, today’s Dutch villages bear no resemblance to the traditional village and neither is social capital self-evident nowadays. This article presents evidence from two projects. It summarizes some results of a national survey organised within the framework of the research programme entitled ‘The Social State of the Countryside’, as carried out by the Social and Cultural Planning Office of The Netherlands (SCP) and a project in one of the most rural parts of the Netherlands (Zeeland). In the Zeeland villages, social capital is analysed from the point of view of the relationship between quality of life, social cohesion and local community care in small villages.
Keywords: transformation of rural communities, civil society, social capital, quality of life, social vitality, social cohesion, community care
Published: 19.03.2018; Views: 535; Downloads: 61
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9.
Zamenljive obveznice in obveznice z delniško nakupno opcijo ter pogojno povečanje osnovnega kapitala
Janez Vončina, 2018, doctoral dissertation

Abstract: Zamenljive obveznice in obveznice z delniško nakupno opcijo so obveznice, ki predstavljajo instrumente t.i. mezaninskega kapitala, kajti združujejo tako elemente lastniškega kot dolžniškega kapitala. Čeprav se te obveznice načeloma uvrščajo med instrumente dolžniškega financiranja delniške družbe, jih obeležuje pomembna dodatna kvaliteta: njihovi imetniki lahko pod določenimi pogoji pridobijo delnice družbe. Upravičenju do pridobitve delnic, ki je inkorporirano v zamenljive obveznice oziroma v obveznice z delniško nakupno opcijo, je imanentno tveganje razvodenitve kapitalske udeležbe obstoječih delničarjev, zato je treba njihove interese primerno zavarovati. Slovenski pravni red po zgledu na primerjalne korporacijske ureditve varstvo vzpostavlja na dveh nivojih. Zaostruje pogoje za izdajo teh obveznic, saj sme poslovodstvo emisijo izvršiti le, če s tem soglaša skupščina delničarjev, ter delničarjem zagotavlja prednostno pravico do nakupa obveznic ob njihovi izdaji. Soglasje k izdaji obveznic skupščina poda bodisi z obvezujočim bodisi s pooblastitvenim sklepom. Proceduralne zahteve so v obeh primerih enake. Prednostna pravica delničarjev do nakupa obveznic se lahko tudi izključi, če so za to izpolnjene zahtevane formalne in materialne predpostavke. Pri izvedbi emisije na podlagi pooblastitvenega sklepa sme skupščina za izključitev prednostne pravice pooblastiti poslovodstvo, kar je nujno za ohranitev potrebne fleksibilnosti pri pridobivanju hibridnega kapitala. Varovanje delničarjev s prednostno pravico se zagotavlja ne le v postopku izdaje obveznic, temveč tudi v primeru njihove odsvojitve s strani družbe - izdajateljice, ki je obveznice poprej derivativno pridobila. Upravičenje imetnikov obveznic, da pridobijo delnice družbe, za slednjo pomeni obveznost, da delnice efektivno zagotovi. Najprimernejši mehanizem za ta namen je pogojno povečanje osnovnega kapitala, to pa zaradi tega, ker funkcionalno uravnoteži interese vseh deležnikov - družbe, imetnikov obveznic in obstoječih delničarjev. Temeljna predpostavka za izdajo delnic iz naslova pogojnega povečanja osnovnega kapitala je vpis sklepa skupščine (o takšnem povečanju osnovnega kapitala) v sodni register. Če je sklep skupščine neveljaven, je neveljaven tudi vpis izdaje delnic, zato je treba s tožbo v pravdnem postopku - če naj bo ta sposobna za meritorno obravnavo - uveljavljati dva zahtevka - ničnostni oziroma izpodbojni zahtevek zoper sklep skupščine in zahtevek na ugotovitev ničnosti vpisa izdaje delnic. Ob emisiji delnic je poslovodstvo vezano na dve omejitvi: - izdati jih je mogoče le za namen, ki je opredeljen v sklepu skupščine o pogojnem povečanju osnovnega kapitala; - izdaja je dopustna šele po plačilu celotnega emisijskega zneska. Ključna razlika med njima se pokaže v primeru njihovih kršitev. Če namreč poslovodstvo delnice izda za drugačen namen, kot ga je določila skupščina, so delnice nične, medtem ko so delnice, izdane pred njihovim polnim plačilom, veljavne.
Keywords: zamenljive obveznice, obveznice z delniško nakupno opcijo, pogojno povečanje osnovnega kapitala, osnovni kapital, pogojni kapital, doktorske disertacije, convertible bonds, bonds with stock purchase warrant, conditional increase of share capital, share capital, conditional capital, dissertation theses
Published: 05.03.2018; Views: 2121; Downloads: 307
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10.
Model of knowledge management factors and their impact on the organizations' success
Domen Kozjek, Marija Ovsenik, 2017, original scientific article

Abstract: Purpose: The purpose of this research is to identify the factors of knowledge which have a significant impact on the outcome (measured as value added per employee) of the company. The existence, long-term survival, profitability, etc. of the company depends on the competitiveness of the products and services (regardless of industry or economic branch). Transformation of “raw materials” into competitive products is possible only with the knowledge of employees. Therefore, it is necessary to identify the factors of knowledge which can influence a positive result of the company. Methodology: We reviewed the relevant literature in the field of knowledge management. On this basis, we summarized the factors of knowledge. We performed a survey among the 69 largest Slovenian commercial companies (public and banking sectors excluded). Based on the research, we developed a regression model of value added per employee in euros. Results: The study showed that, of all factors studied, motivation in the form of assessing employees’ performance has the largest positive correlation with the value added per employee. Furthemore, training for the performance, the use of technological tools and organizational climate can bring significant value added per employee. The most important factor that affects the value added per employee is the industry branch which the company deals with. The factors which follow are the simplicity of using IT tools and the example that the managers give to the employees. Conclusion: A model of knowledge management factors helps to identify which knowledge factors should be given priority to for increasing the company’s performance. The model also considers the industry in which the company operates.
Keywords: knowledge management, knowledge factors, human capital
Published: 04.12.2017; Views: 735; Downloads: 305
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