| | SLO | ENG | Piškotki in zasebnost

Večja pisava | Manjša pisava

Iskanje po katalogu digitalne knjižnice Pomoč

Iskalni niz: išči po
išči po
išči po
išči po
* po starem in bolonjskem študiju

Opcije:
  Ponastavi


1 - 8 / 8
Na začetekNa prejšnjo stran1Na naslednjo stranNa konec
1.
Tveganje v bančništvu in njihovo upravljanje
Terezija Branda, 2009, diplomsko delo

Opis: 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.
Ključne besede: * 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
Objavljeno: 03.07.2009; Ogledov: 2212; Prenosov: 214
.pdf Celotno besedilo (613,93 KB)

2.
ALI JE SCIENTOLOGIJA RES RELIGIJA?
Biljana Vilendečić, 2012, diplomsko delo

Opis: Diplomsko delo se osredotoča na scientologijo, ki jo je kot duhovni odgovor na znanstvene teze dianetike, razvil ameriški pisec Ron L. Hubbard. Scientologijo je Hubbard razvil konec petdesetih let prejšnjega stoletja, zato jo uvrščamo v nova religijska gibanja. Scientologija se je v letih od njenega nastanka spreminjala, vendar je njeno bistvo ostalo isto. Osredotoča se predvsem na človekovo doseganje duhovnosti in večnosti, pri tem pa uporablja specifične religijske prakse, predvsem revizijo (ang. auditing) in urjenje novih privržencev. Z revizijo želijo scientologi izbrisati travmatične spomine, ki pestijo vsakega človeka in mu tako izboljšati kakovost življenja. Pri reviziji uporabljajo tudi posebno napravo e-meter, s katero merijo čustvene odzive. Prav zaradi njenih verskih praks in nekonvencionalne organizacije pa je scientologija tarča številnih kritik. Diplomsko delo se osredotoča predvsem na splošno opredelitev novih religijskih gibanj in scientologije, njene doktrine in ugotavlja, ali je scientologija religija ali ne.
Ključne besede: Nova religijska gibanja, dianetika, scientologija, Ron L. Hubbard, revizija, auditing, e-meter
Objavljeno: 11.06.2012; Ogledov: 2321; Prenosov: 224
.pdf Celotno besedilo (1,04 MB)

3.
4.
ENERGY MANAGEMENT AS A TOOL FOR ENERGY EFFICIENCY IN THE COMPANY KOPUN SIMTO Ltd.
Kaja Černjavič, 2013, magistrsko delo

Opis: The problem we referred to is great and mostly uncontrolled energy consumption in the public and private sector not just in Slovenia but also in other countries around the world. In Europe some restrictions were met, which resulted in 2009 in a new standard, the EN 16001:2009, two years later the International Standardization Body issued the ISO 50001:2011, energy management standard. With the help of a case study potential in energy and emissions as well as overall environmental protection was presented. All anticipated research methods were followed, hypothesises set in the introduction were carefully researched and mainly proven to be right whereas some, hypothesis one and two, connected with the increase of energy consumption in Slovenia and hypothesis two, number of certificates per capita, were refuted. The overall consumption of energy in Slovenia decreased (table 2, page 15) in the year 2011 compared to 2010. Slovenia is also not the country with the lowest number of issued energy certificates per capita; Portugal has two (picture 1, page 35). Hypothesises three to five linked to the study case were fully proven to be right; the company did not have an energy management programme but the owners were fully aware of the possibilities of energy savings. There was as well energy savings potential, proven to be even more that the first anticipated 50-percent. Our conclusion is that energy management plays a key role in sustainable development and environment conservation practices, as it helps the country move towards an energy efficient economy. With the help of the case study we made a good illustration how a micro company saved 75-percent of energy costs in the first year, by using energy management as a tool. The main and general changes enhanced the company’s energy efficiency, taught employees some basic techniques for achieving greater energy efficiency and cost reduction not just inside the organization but also in family homes. It is important, that expenditures concerning energy purchase and consumption are exactly defined. Before the implementation and certainly after it, energy management accounting and energy management audits should be performed. This serves as a tool to realize and understand the full spectrum of the environmental costs and helps to create internal demand in businesses for cleaner and less wasteful production processes. It gives organizations a preferential position to engage in pollution prevention activities mainly because it makes good business sense due to the immediate financial benefits it delivers. The prime goal of the thesis was to stimulate organizations to implement the concepts of energy management practices into their organizational structure and to use energy management systems for lowering energy and other environmental costs, no matter the size or segment the organization. There is no need to get certified if not wanted; just performing these activities is enough, as it brings all the benefits to the environment. Helping to achieve this goal is now mainly in the hands of others, it is important how the country will act and react and help organizations to achieve this goal. Different restrictions can be met on the field of law and taxes, subsidies, etc. We believe that, for meeting all the required goals (Kyoto protocol and other) and help the economy to move towards a sustainable one, organizations will have to reorganize their structures and implement energy management. There are big potentials in reduction of emissions and energy consumption, with energy management, organizations can get the help and knowledge how to keep the budget of energy consumption as low as possible, how to meet all the critical objectives and also important, reduce their operational costs on a long-term basis.
Ključne besede: energy management, energy efficiency, energy conservation, energy consumption, energy accounting and auditing, energy manager, International Standards Organization (ISO), energy management system EnMS, cost efficiency
Objavljeno: 19.05.2014; Ogledov: 969; Prenosov: 57
.pdf Celotno besedilo (1,68 MB)

5.
Upgrading of the management review on the basis of the EFQM excellence model
Anton Petrič, Boštjan Gomišček, 2011, izvirni znanstveni članek

Opis: Suppliers in the automotive industry can use for strategical planning a number of different approaches and tools, which can upgrade the quality management systems (ISO 9001, ISO/TS 14696) to achieve the breakthrough power to meet needs in order to achieve a significant role in the automotive supplying chain. One of the very popular and positively accepted tools to achieve continually improving is implementing of the principles of excellence, according to the EFQM model. On the basis of case studies is in the article analysed and represented a useful value of the implementation of the quality management system audits and management review according to ISO/TS and their positive impact on the development of key indicators of the company TPV d.d. from Novo mesto, which is mounted as a development supplier in the automotive industry. With the implementation of self assessment according to the model of excellence EFQM we demonstrate the added value of the take up of the principles of excellence, according to the present system auditing according to ISO standards and the implementation of management review according to ISO/TS requirements. We upgraded in the existing management system performing of management review as manager's tool, which came directly from the requirements of standard ISO/TS, on to the level of the fundamental principles of excellence by EFQM model and mark it as one of the more effective managers tools with which you can still effectively introduces the leadership of the continuous improvements and strategically manages the company.
Ključne besede: quality management standard, EFQM excellence model, auditing, self-assessment, management review
Objavljeno: 10.07.2015; Ogledov: 630; Prenosov: 156
.pdf Celotno besedilo (822,99 KB)
Gradivo ima več datotek! Več...

6.
Issues in the recognition versus disclosure of financial information debate
Aleš Novak, 2016, izvirni znanstveni članek

Opis: Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements) is not straightforward. Therefore, the purpose of this paper is to contribute to the recognition versus required disclosure debate in a standard-setting context by exploring possible reasons for perceived differences between recognized and disclosed amounts. These differences, in our view, arise due to demonstrated auditors’ greater tolerance for misstatement in disclosed amounts, allowed non- compliance with disclosure requirements even in strong enforcement regimes, lesser care that preparers of financial statements devote to disclosures relative to recognized items as well as behavioural factors and differential processing costs related to the users of financial information. We believe that these arguments strengthen the case for the general preference for the recognition of financial information in the standard-setting context. The original scientific contribution of this paper is to systematically identify the reasons for the differences between recognized and disclosed amounts in financial statements. As such, this paper may provide a suitable basis for the justification of certain conceptual changes in the field of international accounting standards that are currently underway.
Ključne besede: auditing, disclosure, financial information, notes, recognition
Objavljeno: 03.04.2017; Ogledov: 271; Prenosov: 99
.pdf Celotno besedilo (316,89 KB)
Gradivo ima več datotek! Več...

7.
The role of accounting in a society
Robert Horvat, Bojana Korošec, 2015, pregledni znanstveni članek

Opis: The contribution juxtaposes the traditional neutralistic view on the role of accounting in a society as an activity of independent and unbiased measurement and presentation of real economic phenomena with the extended view on accounting as a socio-political practice and ideology. It also shows how the latter view impacts the understanding of the role of accounting and its reactions in light of the recent global financial crisis.
Ključne besede: accounting, auditing, social practice
Objavljeno: 03.04.2017; Ogledov: 229; Prenosov: 56
.pdf Celotno besedilo (442,97 KB)
Gradivo ima več datotek! Več...

8.
Investment-cash flow sensitivity
Mahdi Salehi, Ali Mohammadi, Parisa Taherzadeh Esfahani, 2013, izvirni znanstveni članek

Opis: The main objective of the current study is to examine the effect of audit report on cash-flow investment sensitivity of 123 listed companies in Tehran Stock Exchange (TSE) during 2006-2010. Regression analysis and synthetic data were used for data analysis. The results showed that receiving modified report has a significant negative effect on cash flow-investment sensitivity. The findings also suggest the significant effect of receiving qualified report and unqualified report with explanatory paragraphs on cash flow-investment sensitivity.
Ključne besede: auditing, auditor report, cash flow-investment sensitivity, Iran
Objavljeno: 04.12.2017; Ogledov: 156; Prenosov: 37
.pdf Celotno besedilo (192,76 KB)
Gradivo ima več datotek! Več...

Iskanje izvedeno v 0.23 sek.
Na vrh
Logotipi partnerjev Univerza v Mariboru Univerza v Ljubljani Univerza na Primorskem Univerza v Novi Gorici