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1.
Tveganje v bančništvu in njihovo upravljanje
Terezija Branda, 2009, undergraduate thesis

Abstract: Banke igrajo ključno vlogo v nacionalnih ekonomijah večine držav po svetu. Zdrav bančni sistem je pomemben element finančne stabilnosti, ki pomeni osnovo za vzdževanje in razvoj gospodarskega sistema. Osnovna funkcija bančnega sistema je finančno posredništvo: zbiranje finančnih sredstev od tistih, ki imajo presežke in njihovo posojanje tistim podjetjem ali posamezniku, ki jih potrebujejo. Prevzemanje tveganj je neločljivo povezano z bančništvom, pomanjkljivo zavedanje in upravljanje s tveganji pa lahko vodi v izgubo in ogrozi varnost bančnih vlog. Zaradi pomembne vloge v nacionalni ekonomiji in zaupanja, ki ga imajo vlagatelji v banke, morajo te poslovati skrbno in varno ter vzdrževati primeren nivo kapitala in rezervacij za zaščito pred morebitnimi tveganji, ki izhajajo iz poslovanja. Vse banke so v ta namen podvržene nadzoru s strani države za to pooblaščenih institucij. V zadnjih letih je finančni sektor doživel mnogo sprememb. Današnji bančni sistem zaznamujejo predvsem: * naraščajoči obsegi trgovalnih aktivnosti, * razvoj finančnih instrumentov, * pojav globalizacije (24-urni trgi), * povezovanje finančnih institucij, * kompleksni poslovni odnosi z največjimi strankami, * podružnice postajajo prodajna mesta za vrsto različnih produktov, * naraščajoča odvisnost od informacijske tehnologije, * vse bolj zahtevna regulativa. Našteti dejavniki so botrovali vse hitrejšemu razvoju novih finančnih instrumentov, vzporedno s katerimi se pojavljajo nove oblike tveganj, ki so bolj kompleksne in manj transparentne. Če so v preteklosti finančni in računovodski izkazi bank služili kot osnovno orodje za ocenjevanje varnosti in finančne moči banke, postaja danes njihova izrazna moč v smislu tveganosti banke vse bolj omejena. Analiza stanj na presežne datume ne zagotavlja več ustrezne slike glede dejanske tveganosti banke. Spremembam bančne prakse mora slediti tudi nadzorna praksa, ki se iz pregleda usklajenosti z zakonodajo razširja na ugotavljanje in ocenjevanje tveganj. Ker pa je tveganje rezultat kombinacije izpostavljenosti pripadajočemu tveganju in zmanjševanju le – tega z notranjimi kontrolami, so predmet ocenjevanja poleg pripadajočega tveganja tudi notranje kontrole. Bančni nadzornik, ki po funkciji sam sicer ni nagnjen k prevzemanju tveganj, razume, da je temelj bančništva v prevzemanju tveganj in da bo banka vedno izpostavljena določenemu obsegu tveganja. Pomembno pri tem pa je, da se banka zaveda tveganja in da ima vzpostavljene ustrezne obrambne mehanizme za njegovo obvladovanje. Banke so zadnja leta izvedle pomembne investicije v razvoj novih metodologij, procedur in kontrol z namenom boljšega identificiranja, merjenja in upravljanja tveganj. Vendar pa vzpostavljanje notranjih kontrol ni enkraten proces, ampak jih je treba redno pregledovati, preverjati in po potrebi nadgrajevati. Upravljanje s kapitalom je zelo pomemben del strateškega planiranja vsake banke. Prenizka raven kapitala lahko banko izpostavlja prekomernemu tveganju propada, po drugi strani pa previsok kapital banko sili k dvigovanju marž in provizij, da bi lahko zagotovila delničarjem primeren donos na vložena sredstva. Banka mora imeti vzpostavljen takšen proces upravljanja s kapitalom, ki bo zajel vsa materialna tveganja, ki se jim izpostavlja in bo pravočasno zaznaval spremembe v posamezni vrsti tveganja in temu ustrezno tudi prilagajal obseg razpoložljivega kapitala. Vzpostavljanje pisne strategije, politike in procedure predstavljajo del notranjih kontrol, ki lahko bistveno zmanjšajo kapitalsko tveganje banke. Interne politike in procedure morajo postati strateški element upravljanja s tveganjem, pri čemer je potrebno doseči, da se bodo dosledno izvajale in ne bodo same sebi namen.
Keywords: * advanced measurement approach – napredni pristop * basic indicator approach – enostavni pristop * capital adequacy – kapitalska usreznost * compliance – skladnost s predpisi * inherent risk – pripadajoče tveganje * internal auditing – notranje revidiranje * moral hazard – moralno tveganje * off-site supervision – zunanji nadzor * on-site supervision – notranji nadzor * risk-based supervision – nadzor, ki temelji na tveganju * standardised a
Published: 03.07.2009; Views: 2312; Downloads: 226
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2.
FATCA, OECD CRS IN DAC2 KOT ODGOVOR NA DAVČNE UTAJE
Ana Pristolič, 2016, master's thesis

Abstract: V nalogi so predstavljena nova orodja v boju proti mednarodnim davčnim utajam, ki temeljijo na avtomatični izmenjavi podatkov: FATCA zakonodaja (Foreign Account Tax Compliance Act), uveljavljena s strani ZDA, OECD Enotni standard poročanja (Common Reporting Standard) in DAC2, evropska direktiva, ki OECD CRS vnaša v evropski pravni red. Izmenjava podatkov med pristojnimi organi različnih držav je do sprejema obravnavanih predpisov praviloma potekala na podlagi zahtev v povezavi s konkretnim davčnim zavezancem. Z novimi instrumenti se izmenjava razširja na avtomatično izmenjavo podatkov v zvezi s finančnimi računi. Boj proti davčnim utajam je možen le z učinkovitim sodelovanjem davčnih organov, ki je lahko uspešen zgolj s poenotenim in avtomatiziranim sistemom za izmenjavo podatkov. Posebna pozornost je namenjena obveznostim, ki jih navedeni predpisi prinašajo slovenskim finančnim institucijam. Finančne institucije so dolžne izvajati postopke dolžne skrbnosti za opredelitev finančnih računov in njihovih imetnikov ter določene podatke o davčnih zavezancih nerezidentih poročati pristojnemu organu. V zaključku naloge je predstavljena primerjava sistemov, posledice njihove uvedbe in dileme, ki se v zvezi z njimi pojavljajo. Omenjeni so tudi novi koraki pri boju proti čezmejnim davčnim utajam. Naloga obravnava pomembno in aktualno problematiko, ki ne vpliva samo na poslovanje finančnih institucij, temveč tudi davčne zavezance in pristojne organe ter premika meje pri izmenjavi informacij med davčnimi organi v boju proti davčnim utajam.
Keywords: FATCA, Foreign Account Tax Compliance Act, IGA, Intergovernmental Agreement, OECD CRS, Standard avtomatične izmenjave podatkov o finančnih računih, Enotni standard poročanja, Common Reporting Standard, DAC2, Direktiva o upravnem sodelovanju, AEOI, avtomatična izmenjava podatkov, čezmejne (mednarodne) davčne utaje, postopki dolžne skrbnosti, finančni račun, finančna institucija
Published: 15.09.2016; Views: 1008; Downloads: 132
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3.
Comparative model analysis of two types of clamping elements in dynamic conditions
Petar Todorovic, Borut Buchmeister, Marko Djapan, Djordje Vukelić, Marko Milosevic, Branko Tadic, Milan Radenkovic, 2014, original scientific article

Abstract: This paper studies the compliance of the fixture-workpiece system. Workpiece clamping case with two types of clamping elements is considered. The first type of clamping element is standard, with flat top, while the second one is specially designed, with round cutting insert. Analyzed was the case of workpiece clamping using small forces, whereby the deformations in the workpiece/clamping element interface are predominantly on the order of magnitude of roughness height. A comparative analysis of dynamic behaviour of both types of clamping elements is also presented. In comparison with its standard counterpart, the specially designed clamping element with round cutting insert has superior clamping performance regarding both tangential load capacity and compliance.
Keywords: clamping, clamping element design, product development, machining, cutting, compliance, fixture, roughness, analysis, dinamical behaviour
Published: 11.07.2017; Views: 284; Downloads: 53
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4.
Tax compliance and social security contributions
Tomaž Lešnik, Davorin Kračun, Timotej Jagrič, 2014, original scientific article

Abstract: In this paper, we will examine the causes behind the higher level of compliance with social security contributions in comparison with other tax categories in the case of Slovenia. The results of econometric models suggest that the activities of the Tax Administration of the Republic of Slovenia, which were more stringently performed in the area of social security contributions in the most recent period, are an important - but not the only factor - behind the higher level of compliance in connection with social security contributions. At the same time, the decrease in tax compliance with other taxes (income tax, corporate income tax, and VAT) did not essentially influence the higher level of compliance with social security contributions. The more consistent treatment of unpaid social security contributions as a criminal offence and the higher public awareness about the importance of paying social security contributions in the latest period are recognized as important factors which simultaneously constitute the main difference between social security contributions and other taxes. The higher level of public awareness about the benefits that result from public services financed with taxes is recognized as a possible way to more optimally collect taxes in Slovenia.
Keywords: social security contributions, activities of the Tax Administration of the Republic of Slovenia, tax compliance, punishment, public awareness
Published: 14.07.2017; Views: 573; Downloads: 38
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5.
Audits as a vaccine or just aspirin?
Timotej Jagrič, Tomaž Lešnik, 2017, original scientific article

Abstract: This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.
Keywords: audits, value added tax, voluntary tax compliance
Published: 03.05.2018; Views: 395; Downloads: 180
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6.
A conceptual model of the relationship between personal values and personal tax culture regarding the perception of tax system fairness
Aleksandra Vehovar, Damijan Mumel, Lidija Hauptman, 2018, original scientific article

Abstract: The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system’s fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion, tax compliance and tax system. Based on findings in Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed.
Keywords: personal values, personal tax culture, tax system, tax compliance, conceptual model
Published: 03.05.2018; Views: 417; Downloads: 224
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7.
Changes in tax legislation and social responsibility of taxpayers and legislative institutions
Vesna Štager, 2018, original scientific article

Abstract: The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.
Keywords: social responsibility, tax compliance, changes in tax legislation, tax aggressiveness
Published: 03.05.2018; Views: 420; Downloads: 200
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8.
General principles in European small claims procedure
Bettina Nunner-Krautgasser, Philipp Anzenberger, 2012, original scientific article

Abstract: The European Small Claims Regulation has been offering an alternative proceeding for small claims litigation in cross-border cases for almost four years now. Along with several important procedural simplifications, however, came considerable restrictions regarding the principles of public and oral proceedings established in the European Convention on Human Rights and the Charter of Fundamental Rights of the European Union. Critics claim especially that the court’s power to omit any oral hearing in a Small Claims Procedure cannot fulfill the requirements of the Convention and the Charter. This question is going to be further investigated in the course of this paper. Before doing so, however, a rough overview of the scope, of some general principals and of the conduct of the European Small Claims Procedure shall be provided.
Keywords: European Small Claims Procedure, procedural simplifications, written procedure, principle of public proceedings, principle of oral proceedings, compliance
Published: 01.08.2018; Views: 154; Downloads: 13
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