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1.
The importance and effectiveness assessment of internal control in the Slovenian police
Branko Lobnikar, Kiara Ropoša, 2020, izvirni znanstveni članek

Opis: Purpose: The paper presents the findings of a study conducted on a sample of internal control providers within the Slovenian police as part of the target research project "Effectiveness of Systemic Control of the Police in Regard to Human Rights as well as the Statutory and Professional Standards of Police Work (V5-1942)". The purpose of the study was to analyse the control activity in the Slovenian police from the viewpoint of those carrying out control procedures. We were interested in their view of the control process and, through the interviews, we analysed the opportunities and shortcomings of the control activity within the Slovenian police in relation to systemic control conducted by external stakeholders. Design/Methods/Approach: We examined the regulatory framework of control activities in the public sector and in the police and presented the approaches used across Europe. In the empirical part, we conducted structured interviews with employees at the state level, namely with the employees tasked with carrying out control procedures in the General Police Directorate, the Criminal Police Directorate and the Uniformed Police Directorate, and we also conducted interviews with two superintendents at the Police Directorate level. We conducted a total of seven interviews. Findings: The research found that audits, whether carried out by the Ministry of the Interior or by the Police auditors, are seen as a vital element of the management of a police organization. The interview subjects emphasized the role of the heads of police units - both from the point of view of planning internal control activities and translating the findings of the audits into police practice. The dissemination of audit findings can be ensured through the digitization of police work processes; interviewees expressed the need for a systematic solution that would allow them to test the competencies of police officers. Research Limitations/Implications: The article presents the findings from the point of view of the employees responsible for carrying out control activities within the Slovenian police. For a more complete overview of the matter, our findings should be compared with the perspective of those who are the subjects of the control activities, i.e. the police officers who have undergone the control process. The findings of the research are useful primarily for the purposes of planning the processes related to the management and administration of police work and from the point of view of improving the quality of police work. Originality/Value: The paper examines how the employees responsible for carrying out the control activities perceive their own work and how the processes involved in the control of police work are organized, how they function and how effective they are.
Ključne besede: audit, internal control, police, police powers, Slovenia
Objavljeno: 11.06.2021; Ogledov: 165; Prenosov: 6
URL Povezava na celotno besedilo

2.
Case studies of independent audits of police financial operations by the Court of Audit of the Republic of Slovenia
Bojan Tičar, Jona Koren Fric, 2020, izvirni znanstveni članek

Opis: Purpose: This paper presents an overview of audit-case studies of the Slovenian Court of Audit where the audit subjects were Police financial operations. In relation to other state authorities, the Court of Audit of the Republic of Slovenia is an autonomous and independent state authority that supervises the use of public funds. The Court of Audit supervises all bodies and authorities in Slovenia that are users of public funds, including the Police. Design/Methods/Approach: Research design of this paper is the set of three research methods used in collecting data and analysing findings. First method is descriptive analysis of legal regulations. Second research method is case-study analysis. Third research method is observational study based on direct interview. Synthesis is presented in the conclusions. Findings: The Court of Audit reviews the credibility of the response report of auditee after audit. If the Court of Audit assesses that the remedial actions were not satisfactory and that the user of public funds violated the obligation to ensure operational efficiency, the Court of Audit may issue a call for remedial action and serve such on the competent authority, which can take measures against the auditee. As the Police are a direct user of public funds, the Court of Audit has the power to carry out an audit of the operations of the Police based on the law. The Police as whole have never been the subject of a regularity or performance audit by the Court of Audit. Research Limitations / Implications: We have limited analysed in details only those cases where police units were subjects of audit performed by Slovenian Court of Audit. Originality/Value: The Police have been the subject of three audits in time from beginning of Court of Audit operations and today. These cases are presented in the quality analysis. Based on this quality analysis, authors have also addressed some questions directly to the Court of Audit of the Republic of Slovenia, i.e., in the form of a directed interview. The questions concerned external audits of Police operations by the Court of Audit and an assessment of the cooperation of the Court of Audit with the Police. Our research results are presented in the end of this article. In conclusion, the standpoints of the Court of Audit in fact support our previous findings presented in this paper.
Ključne besede: Slovenian Police, Slovenian Court of Audit, mandatory audits, regularity audits, performance audits, legal regulation of the Court of Audit
Objavljeno: 11.06.2021; Ogledov: 153; Prenosov: 3
URL Povezava na celotno besedilo

3.
Ocena korporacijskega podjetništva na primeru velikega logističnega podjetja
Anja Gjerek, 2019, diplomsko delo

Opis: Tehnološki razvoj, težje pridobivanje ustreznega kadra in iskanje okolju prijaznih poslovnih rešitev, je le nekaj dejavnikov, ki trenutno pomembno vplivajo na razvoj logistične panoge. Podjetje, ki uspešno obvladuje tovrstne dejavnike in zasleduje svojo konkurenčno prednost, pri tem pogosto v svoje poslovanje uvaja posamezne novosti. Le-te so lahko minimalne, kot je npr. manjša nadgradnja poslovnega procesa in vse dovečjega prevzema podjetja. V omenjenem je vidno, da mnoga podjetja (ne)vede udejanjajo korporacijsko podjetništvo. V prvo, nezavestno skupino, spada tudi izbrano podjetje DARS d.d., katerega smo zajeli v diplomskem projektu z namenom, da bi ugotovili njegov obseg uresničevanja korporacijskega podjetništva in njegove morebitne možnosti za nadaljnji razvoj. Ugotovili smo, da DARS d.d. v sorazmerno veliki ravni udejanja omenjen koncept, in sicer v obliki notranje-podjetniških dejavnosti, ki so v večji meri rezultat sprejetih odločitev vodstva in ustrezno oblikovane strategije.
Ključne besede: korporacijsko podjetništvo, notranje-podjetniške dejavnosti, Corporate Entrepreneurship Audit, avtocestno omrežje, DARS d.d.
Objavljeno: 10.12.2019; Ogledov: 474; Prenosov: 73
.pdf Celotno besedilo (3,77 MB)

4.
Obseg dopustnosti nerevizijskih storitev po najnovejši evropski revizijski reformi ter njena implementacija v sloveniji, nemčiji in na hrvaškem
Irena Štaher, 2019, magistrsko delo

Opis: Zaradi izgube zaupanja v revizorjevo delo (različni škandali) je Evropska komisija izdala leta 2014 Direktivo 2014/56/EU ter Uredbo 537/2014/EU, da bi povrnila zaupanje. Države članice so morale to ustrezno implementirati do 17. junija 2016. Pri implementaciji je državam članicam bilo danih kar nekaj izbirnih opcij. Glavni cilj pa je, da se poveča neodvisnost ter nepristranskost revizorja kot tudi kakovost ter preglednost revizije … Nekaj sprememb oziroma novosti sem proučila v prvem delu magistrske naloge, potem pa sem se osredotočila na prepovedane nerevizijske storitve. Uredba v 5. členu daje seznam prepovedanih nerevizijskih storitev in možnost, da so pod določenimi pogoji nekatere storitve tudi dopustne. Pomembno je, ali gre pri izvajanju obvezne revizije za subjekt javnega interesa ali ne, saj 5. člen Uredbe daje prepoved samo za subjekte javnega interesa. Primerjala sem, kako je z njimi v Sloveniji, na Hrvaškem in v Nemčiji. Obstajajo razlike, Slovenija je do sedaj imela kar širok nabor teh storitev in so veljale za vse družbe. Po novem pa bi imela Slovenija seznam za subjekte javnega interesa, kot je to določeno v 5. členu Uredbe, ter dopustnost nerevizijskih storitev enako kot to predvideva Uredba, pri ostalih pa se ne sme kršiti pravil revidiranja. Pri prepovedanih nerevizijskih storitvah in dovoljenih izjemah za subjekte javnega interesa sledita Nemčija in Hrvaška Uredbi, le da na Hrvaškem niso dovoljene storitve vrednotenja kot to predvideva Uredba, v Nemčiji pa je prepovedeno dodatno še agresivno davčno načrtovanje. Pri obeh omenjenih državah pa za ostale družbe, ki niso subjekti javnega interesa obstajajo nekatere storitve, ki so prepovedane. Ugotavljajo tudi, da se je položaj revizijske komisije zaradi najnovejše revizijske reforme v zvezi z nerevizijskimi storitvami še dodatno okrepil. Revizijska komisija še podrobneje spremlja delo zakonitega revizorja in revizijskih družb ter preverja neodvisnost, prav tako pa mora spremljati naročene nerevizijske storitve, samo izvajanje takšnih storitev in neodvisnost pri izvajanju takšnih storitev. Pomembno vlogo ima tudi pri izbiri zakonitega revizorja oziroma revizijske družbe. Z implemetacijo novele ZGD-1I se je položaj revizijske komisije okrepil.
Ključne besede: audit reform, Directive 2014/56/EU, Regulation 537/2014/EU, banned non-audit services, audit committee.
Objavljeno: 16.08.2019; Ogledov: 697; Prenosov: 63
.pdf Celotno besedilo (1,89 MB)

5.
Tvegano pitje alkohola in duševno zdravje pri odraslih
Urška Nemec, 2019, magistrsko delo

Opis: Teoretična izhodišča: Zloraba in stopnja odvisnosti od alkohola se po vsem svetu povečujeta ter dosegata epidemična razmerja. Stopnja odvisnosti se bo do leta 2020 podvojila. Razmerje med duševnimi motnjami in odvisnostjo od alkohola je vzajemno vzročno: odvisnost od alkohola povečuje tveganje za duševne motnje, duševne motnje povečujejo tveganje za odvisnost od alkohola. V starosti od 18 do 45 let so prisotne težke epizode pitja. Raziskovalna metodologija in metode: Uporabili smo deskriptivno metodo zbiranja podatkov, kvantitativno metodologijo ter filozofijo pozitivizma. Za raziskovalni instrument smo uporabili dva presejalna in validirana vprašalnika: PHQ-9 ter AUDIT 10 vprašalnik. Izvedli smo neslučajnostno vzorčenje, naš vključitveni kriterij pri namenskem vzorcu je bila starost od 18 do 45 let. Raziskavo smo izvedli s spletnim anketiranjem, podatke smo obdelali s programskim orodjem IBM SPSS, kjer smo uporabili statistična testa Pearsonov hi-kvadrat test ter Fisherjev test. Rezultati: Anketirani izbirajo manj tvegani način pitja, pri manj kot polovici anketiranih depresija ni prisotna. Dejavniki, ki vplivajo na povečano zlorabo alkohola, so spol, zakonski stan ter število otrok. Tvegano pitje alkohola in depresija sta povezana, pogosto pitje alkohola potencira samomorilne misli. Prevalenca izpostavljenosti tveganemu pitju je dvakrat višja pri moškem spolu. Diskusija in zaključek: Uživanje alkohola je v Sloveniji sestavni del kulture v prostem času. Če ne bomo pričeli z intenzivnejšim raziskovanjem, odkrivanjem ter preprečevanjem tveganega pitja, se bo pričelo povečevati število obolenj, poškodb, invalidnost ter samomorilnost v povezavi z alkoholom. V zdravstvu se mora odpraviti ovira pomanjkanja časa za pridobitev popolne anamneze. Starostna meja pri presejalnih intervencijah se mora znižati.
Ključne besede: zloraba alkohola, odvisnost od alkohola, dejavniki tveganja, soobolevnost depresije, AUDIT 10 vprašalnik, PHQ-9 vprašalnik
Objavljeno: 13.02.2019; Ogledov: 871; Prenosov: 283
.pdf Celotno besedilo (961,40 KB)

6.
The implementation of environmentally oriented controlling
Vladimir Permyakov, Vitaly Parfenov, Sergei Alexandrov, Yuri Sivkov, Arthur Nikiforov, 2016, samostojni znanstveni sestavek ali poglavje v monografski publikaciji

Opis: The environmental management mechanism is a set of tools on the impact of economic entities to ensure the consideration of environmental factors at all stages of activity. The basic tools of environmental management are: - environmental assessment and the procedure of evaluation of the impact of activities on the environment; - environmental control; - ecological examination; - environmental audit; - environmental certification; - environmental accounting and reporting; - environmental monitoring; - environmental labelling and advertising. Environmental regulation is carried out at various stages of economic activity. The legal basis of such regulation are Federal Laws "On environmental protection", "On ecological expertise" and other legislative acts.
Ključne besede: environmental controlling, environmental management, assessment, audit, certification, accounting, reporting, regulation
Objavljeno: 11.05.2018; Ogledov: 482; Prenosov: 53
.pdf Celotno besedilo (674,17 KB)
Gradivo ima več datotek! Več...

7.
The parallels to Russian reality
Natalia Mikhalenok, Pavel Pervov, Elena Gerasimova, Iurii Kholopov, Elena Lukenyuk, 2016, samostojni znanstveni sestavek ali poglavje v monografski publikaciji

Ključne besede: environmental audit, railway industry, Russia, International Railway Industry Standard, IRIS
Objavljeno: 10.05.2018; Ogledov: 546; Prenosov: 38
.pdf Celotno besedilo (678,63 KB)
Gradivo ima več datotek! Več...

8.
Towards building a forensics aware language for secure logging
Shams Zawoad, Marjan Mernik, Ragib Hasan, 2014, izvirni znanstveni članek

Opis: Trustworthy system logs and application logs are crucial for digital forensics. Researchers have proposed different security mechanisms to ensure the integrity and confidentiality of logs. However, applying current secure logging schemes on heterogeneous formats of logs is tedious. Here, we propose Forensics Aware Language (FAL), a domain-specific language (DSL) through which we can apply a secure logging mechanism on any format of logs. Using FAL, we can define log structure, which represents the format of logs and ensures the security properties of a chosen secure logging scheme. This log structure can later be used by FAL to serve two purposes: it can be used to store system logs securely and it will help application developers for secure application logging by generating the required source code.
Ključne besede: domain-specific language, DSL, secure logging, audit trail, digital forensics
Objavljeno: 06.07.2017; Ogledov: 698; Prenosov: 286
.pdf Celotno besedilo (526,42 KB)
Gradivo ima več datotek! Več...

9.
Vzpostavitev sistema za nadzor informacijske infrastrukture in inventarja programske opreme v heterogenem okolju z odprtokodnimi rešitvami
Robert Bizjak, 2016, diplomsko delo

Opis: V diplomskem delu obravnavamo projekt vzpostavitve sistema za nadzor informacijske infrastrukture in inventarja programske opreme v izbranem podjetju. Prvotno smo proučili osnovne principe delovanja nadzornih sistemov Nagios, Cacti, aplikacijski protokol SNMP in napredno upravljavsko platformo IPMI. Po vzpostavitvi omrežnega nadzora smo razvili lastne vtičnike za sistem Nagios in samodejni izklop strežniške infrastrukture. V drugem tematskem sklopu smo obravnavali sistem za nazor inventarja programske opreme Open-AudIT in razvili lasten sistem za samodejno obveščanje in pripravo PDF-poročil o inventarju.
Ključne besede: nagios, cacti, open-audit, nadzor informacijske infrastrukture, inventar programske opreme, snmp, ipmi
Objavljeno: 21.09.2016; Ogledov: 739; Prenosov: 94
.pdf Celotno besedilo (10,36 MB)

10.
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