1. The link between asset risk management and maintenance performance : a study of industrial manufacturing companiesDamjan Maletič, H. Pačaiová, A. Nagyová, Matjaž Maletič, 2020, izvirni znanstveni članek Opis: Purpose: The purpose of this paper is to examine risk management practices and their impact on performance. Specifically, the study aimed to examine risk management practices as part of physical asset management and their impact on maintenance management and its performance.
Methodology/Approach: The empirical data were obtained from 76 manufacturing companies. Partial Least Squares Path Modeling (PLS-PM) was applied to evaluate the measurement and structural model.
Findings: The results emphasized the importance of integrating risk management practices into asset management processes in order to improve performance outcomes.
Research Limitation/Implication: This study contributes to a better understanding of how companies could achieve higher performance results by implementing risk management practices. The results of this study can help managers identify key asset risk management practices. Despite the important implications that can be derived from this study, further research that would extend the model to include additional performance measures and/or asset management dimensions would be of great importance.
Originality/Value of paper: By analyzing the interrelationships between asset risk management practices and their direct and indirect effects on maintenance performance, the study provides important insights for the development of strategies to promote the novel and important discipline of asset management.
Ključne besede: risk management, maintenance performance, physical assets, ISO 31000
Objavljeno v DKUM: 29.01.2025; Ogledov: 0; Prenosov: 6
 Celotno besedilo (198,37 KB)
Gradivo ima več datotek! Več... |
2. The interplay of restaurant SMEs' entrepreneurial and environmental characteristics, management of the requisite assets, and operational efficiencyTanja Planinc, Marko Kukanja, Anja Žnidaršič, 2022, izvirni znanstveni članek Opis: Background/Purpose: SMEs are subject to different factors in the business environments that influence their business performance. Considering the importance of restaurants’ environmental characteristics, entrepreneurs can also, through their entrepreneurial characteristics, influence SMEsʼ management of the requisite assets (MRA). Accordingly, this study examines the influence of restaurant SMEs’ entrepreneurial (self-efficacy, orientation, and demographics) and environmental (location, size, and competition) characteristics on MRA and, consequently, on SMEs’ operational efficiency.
Methods: Primary data relating to the environmental (location, size, and competition) and entrepreneurial (self-efficacy, orientation, and demographic) characteristics were obtained using a survey questionnaire, while the secondary data were obtained from SMEs’ official financial reports. The sample consists of 266 restaurant SMEs in the Republic of Slovenia. Efficiency was analysed using data envelopment analysis (DEA), and structural equation modelling (SEM) was used to test the research model.
Results: The results indicate that environmental characteristics have a much more significant impact on MRA than entrepreneurial characteristics. Entrepreneurial self-efficacy and most demographic characteristics (age, gender, education, and experience) proved not to influence significantly MRA and, consequently, SMEs’ operational efficiency.
Conclusion: SMEs’ external environment is generally not directly influenced by managerial decisions. Therefore, it is critical to strengthen the influence of the internal environment through an active development of entrepreneurial characteristics, which could result in a more effective MRA and higher efficiency. The conclusion provides suggestions for future research and valuable information for entrepreneurs, academia, and policymakers.
Ključne besede: SMEs, restaurant industry, Slovenia, efficiency, environmental and entrepreneurial characteristics, requisite assets
Objavljeno v DKUM: 28.06.2024; Ogledov: 418; Prenosov: 17
Celotno besedilo (2,05 MB)
Gradivo ima več datotek! Več... |
3. Analysis of the legal aspects of illegal asset recovery in SloveniaKatja Rejec Longar, 2018, izvirni znanstveni članek Opis: Purpose:
The aim of the study was to analyse the legal aspects of asset recovery in Slovenia through a five-stage asset-recovery process: financial investigation; freezing or seizure of assets; confiscation; enforcement of the confiscation order; and asset disposal.
Design/Methods/Approach:
EU and Slovenian legislation in the area of illegal asset recovery was analysed and compared. Using legal analysis, gaps and inconsistences were discovered and discussed.
Findings:
The Slovenian legal order provides relevant bodies with several avenues to recover ‘proceeds’ and illegally acquired assets. There is the traditional confiscation of proceeds, in personam confiscation in criminal proceedings, extended confiscation in criminal proceedings, and civil forfeiture pursuant to the Forfeiture of Assets of Illegal Origin Act. One problem is the related provisions are dispersed across both substantive and procedural law. Another problem is that some provisions are formulated in such a way that makes them impossible to apply in practice. It would be necessary to introduce a category of financial investigation in criminal proceedings. It is inappropriate that financial investigations are carried out under the provisions of civil law. Financial investigation must, therefore, become an essential part of all police criminal investigations of relevant offences, and holds the potential to generate proceeds. However, at the same time, law enforcement authorities must obtain a clear mandate that in the particular conditions they may investigate all assets of a suspect and not simply the concrete proceeds of crime.
Practical Implications:
The study findings are useful for preparing systemic changes in relation to the seizure of assets of illegal origin, also because the changes can be used to help establish an efficient way of organising the work of state bodies in this area.
Originality/Value:
The purpose of the paper is to comprehensively analyse all aspects of the seizure of assets of illegal origin. The results of the analysis substantially complement existing knowledge in the analysed field.
Ključne besede: financial investigations, illegal asset recovery, Forfeiture of Assets of Illegal Origin Act, law, Slovenia
Objavljeno v DKUM: 16.05.2020; Ogledov: 1182; Prenosov: 70
 Povezava na celotno besedilo
Gradivo ima več datotek! Več... |
4. Assets without a legal holderJerneja Prostor, 2016, izvirni znanstveni članek Opis: In recent years, the presence of certain assets, e.g. shares, immovable property or business shares, the owner or the holder of which no longer exists, can be identified in business practice. When the holder ceases to exist, he loses his legal personality and thus the ability to be the holder of rights and obligations in legal relationships. This article analyses legal regulation on the winding up of companies, in which the author sets out to answer the question of what leads to such unusual situations in practice. The winding up procedure should in fact resolve all legal relationships of those participating in a company. However, problems arise when cancelling a company from the court register without liquidation. Additionally, Slovenian Constitutional Court just recently found parts of the regulation of this procedure unconstitutional. The author offers a possible solution to the dilemma of how to transfer assets without a legal holder to a new holder or how to otherwise resolve the still existing legal relationships within the wound up company.
Ključne besede: assets, commercial company, winding up of a company, losing legal personality, cancellation from the court register without liquidation
Objavljeno v DKUM: 02.08.2018; Ogledov: 1120; Prenosov: 67
Celotno besedilo (349,49 KB)
Gradivo ima več datotek! Več... |
5. Foreign insolvent debtor : some essential questions a creditor is facing in international collective insolvency proceedingsJorg Sladič, 2012, izvirni znanstveni članek Opis: Creditors in international trade are often faced with issues of an insolvent foreign debtor who often has property and assets in several states. In such a case creditors are faced with difficulties of international collective insolvency proceedings. The introductory parts of the article examines the standard questions like the question of a single, universal property of an individual or legal person and on the other hand the principles of territoriality and universality in public international law as far as the effects of foreign collective insolvency proceedings are concerned. The article then deals with issues of the centre of main interests as the point of contact and issues opened with the application of the lex concursus.
Ključne besede: private international law, insolvency law, principle of territoriality, principle of universality, principle of single universal assets and property, recognition of decisions of foreign courts rendered in collective insolvency proceedings, recognition of effects of a foreign collective insolvency proceedings, centre of main interests
Objavljeno v DKUM: 01.08.2018; Ogledov: 1079; Prenosov: 57
Celotno besedilo (235,44 KB) |
6. Accounting treatment of goodwill in IFRS and US GAAPMateja Jerman, Massimo Manzin, 2008, izvirni znanstveni članek Opis: The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accounting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice.
Ključne besede: goodwill treatment, impairment of goodwill, intangible assets
Objavljeno v DKUM: 28.11.2017; Ogledov: 8291; Prenosov: 507
Celotno besedilo (707,07 KB)
Gradivo ima več datotek! Več... |
7. Safeguarding creditors in the course of simplified reduction of subscribed capitalGregor Drnovšek, 2015, izvirni znanstveni članek Opis: The central characteristics of simplified subscribed capital reduction are its very narrow purpose, and a weakened regime of safeguarding of creditors. The main and, frankly, only purpose of the institution is recovery. It is namely most difficult to expect from a distressed company undergoing simplified subscribed capital reduction, which is first and foremost intended for recovery, to safeguard its creditors in the same extent as in the case of ordinary reduction of subscribed capital. The article provides an analysis of the intent and purpose of simplified subscribed capital reduction and the regulations governing the safeguarding of creditors. Using a descriptive method, subject matter analysis, and comparative legal analysis of the issue, the article elaborates on why regulations governing the safeguarding of creditors are too weak with regard to the effects brought forth by this type of subscribed capital reduction and proposes appropriate supplementation and amendments to applicable legislation.
Ključne besede: simplified subscribed capital reduction, safeguarding of creditors, capital inadequacy, payment ban, tied assets
Objavljeno v DKUM: 14.11.2017; Ogledov: 1378; Prenosov: 372
Celotno besedilo (274,82 KB)
Gradivo ima več datotek! Več... |
8. What is it worth? : Determining the capital stock of european hydropower plantsPetra Gsodam, Heinrich Stigler, objavljeni znanstveni prispevek na konferenci Opis: High lifetimes and high capital intensities characterize fixed assets of electric utilities. The historical cost concept implicate that long-lasting fixed assets are shown too low in balance sheets of electric utilities: the real value of long-lasting assets is not shown because of nominal price increases. An alternative to show the real value of longterm assets represents the capital stock concept based on replacement values less depreciations (net capital stock). To calculate the capital stock, information regarding the level of investment in each power plant at the time of construction (historical acquisition values) and with regard to a common base year (replacement values) is necessary. This paper shows how the not-standardized investments in hydropower plants can be estimated and how the capital stock of run-of-river and threshold hydropower plants can be calculated. Long-term assets in the form of run-of-river and threshold hydropower plants are compared based on historic costs and replacement values. The paper concludes that given nominal price increases for replacement investments, as is the case with long-lasting hydropower plants, only depreciations based on replacement values can ensure preservation of the company’s assets.
Ključne besede: fixed assets, electric utilities, balance sheet, capital stock, depreciation
Objavljeno v DKUM: 11.10.2017; Ogledov: 1348; Prenosov: 221
Celotno besedilo (1,51 MB) |
9. Can marketing resources contribute to company performance?Borut Milfelner, Vladimir Gabrijan, Boris Snoj, 2008, izvirni znanstveni članek Opis: The study investigates the relationships between market orientation, innovation resources, reputational resources, customer related capabilities, and distribution based assets, as well as their impact on market and financial performance. The results indicate that market orientation is indirectly related to a company's market and financial performance through other four marketing resources. Reputational resources have a positive impact on loyalty, market share, and sales volume, while the impact of innovation resources on market share and sales volume is rather indirect through customer loyalty. While the customer related capabilities significantly impact customer loyalty their impact on market share and sales volume can not be confirmed. On the other side the distribution based assets are weakly related to loyalty and market share and sales volume. General findings indicate that selected marketing resources impact financial performance indirectly through the creation of customer loyalty and directly through market share and sales volume.
Ključne besede: market orientation, innovation resources, reputational resources, customer related capabilities, distribution- based assets, organizational performance
Objavljeno v DKUM: 10.07.2015; Ogledov: 1554; Prenosov: 443
Celotno besedilo (949,34 KB)
Gradivo ima več datotek! Več... |
10. DAVČNE IMPLIKACIJE PRI PRENOSU POSLOVNEGA DELEŽA V PRIMERJAVI S PRENOSOM POSLOVNIH SREDSTEV V DRUŽBI Z OMEJENO ODGOVORNOSTJOSanja Savič, 2014, magistrsko delo Opis: V magistrski nalogi avtorica obravnava pravne in davčne implikacije, ki nastanejo pri prevzemanju ciljnega podjetja na dva načina, in sicer, bodisi s prenosom poslovnega deleža (share deal) bodisi s prenosom poslovnih sredstev (assets deal) v družbi z omejeno odgovornostjo. Končni cilj obeh prenosov je primerljiv, v magistrski nalogi pa so nazorno prikazane različne korporacijskopravne in davčnopravne implikacije glede na status odsvojitelja.
Posebno pozornost je avtorica namenila analizi pravnih posledic, ki se kažejo v spremembi pripadnosti premoženja družbe pri prenosu ciljnega podjetja kot skupka premoženjskih pravic ter spremembi strukture personalnega substrata družbe pri prenosu poslovnega deleža v družbi, nosilki ciljnega podjetja. Pridobljena izhodišča, ki izhajajo iz korporacijskopravnega dela, omogočajo izpeljavo konkretnih davčnopravnih implikacij, ki so v magistrski nalogi podrobno opredeljena. Magistrska naloga poda odgovore na številna odprta vprašanja, prav tako pa so v njej zajeti teoretični pristopi ter podani praktični izsledki iz domačega in tujega poslovnega okolja. Z magistrsko nalogo avtorica potrdi raziskovalno predpostavko o različnosti davčnopravnih implikacij.
Iz zaključnih ugotovitev je razvidno, kateri izmed načinov obvladovanja podjetniškega orodja je, upoštevajoč izpostavljene predpostavke, optimalnejši z vidika obdavčitve. Tako transakcija prenosa poslovnega deleža, kot tudi transakcija prenosa poslovnih sredstev, imata svoje prednosti in slabosti. Presoja o izbiri poslovne transakcije je odvisna od konkretnih, dejanskih okoliščin ter ciljev in položaja pogodbenih strank. Takšna ugotovitev še dodatno potrjuje, da so izsledki analize konkurenčnih prednosti in slabosti obeh vrst transakcij, kot je podana v pričujočem magistrski nalogi, koristna teoretična podlaga lastnikom družb, ki bodo sprejemali odločitev o strategiji prodaje svojega podjetja, prav tako pa tudi potencialnim kupcem, ki bodo presojali možnosti za začetek novega ali razširitev obstoječega poslovanja.
Ključne besede: prenos poslovnega deleža (share deal), prenos poslovnih sredstev (assets deal), skrbni pregled, davčna opredelitev, izvzem dobičkov iz odsvojitve poslovnih deležev, bistvene razlike med prenosom poslovnega deleža in prenosom poslovnih sredstev
Objavljeno v DKUM: 28.05.2014; Ogledov: 2761; Prenosov: 851
Celotno besedilo (787,20 KB) |
