| | 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 - 10 / 31
Na začetekNa prejšnjo stran1234Na 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: 2213; Prenosov: 214
.pdf Celotno besedilo (613,93 KB)

2.
3.
4.
5.
6.
7.
8.
9.
10.
THE IMPACT OF INDIVIDUAL, SOCIAL AND CULTURAL FACTORS ON THE SOCIAL ENTREPRENEURIAL INTENTIONS OF BUSINESS STUDENTS
Irena Kedmenec, 2015, doktorska disertacija

Opis: Social entrepreneurship is a rather new concept in the scientific literature, with many definitions, due to numerous approaches to the phenomenon and its numerous manifestations. This thesis wants to contribute to the field by exploring the creation of social entrepreneurial intention. Building on the theory of entrepreneurial event, it was proposed that social entrepreneurial intention had three main antecedents: perceived desirability of social entrepreneurship, propensity to act and perceived feasibility of social entrepreneurship. Based on the literature, three sets of factors that facilitate the formation of social entrepreneurial intention were proposed: individual, social and cultural factors. A questionnaire was created in order to collect the data. The questionnaire was completed by business students in five countries: Austria, Bosnia and Herzegovina, Croatia, Macedonia, and Slovenia. Firstly, the regression model confirmed that the perceived desirability of social entrepreneurship and perceived feasibility of social entrepreneurship had a positive impact on social entrepreneurial intention. However, propensity to act was not a significant antecedent of social entrepreneurial intention. Secondly, the impact of different factors on the perceived desirability and perceived feasibility of social entrepreneurship was explored. Three individual factors were proven to have a statistically significant positive impact on social entrepreneurship desirability: social entrepreneurship education, experience in prosocial behaviour, and empathy. None of the investigated social factors in the model had any statistically significant impact on social entrepreneurship desirability. Out of the analysed cultural factors, three of them had statistically significant impacts. These are power distance, masculinity and individualism. In the next phase, it was examined which individual, social and cultural factors influence the perceived feasibility of social entrepreneurship. Of the analysed individual factors, experience in prosocial behaviour again proved to have statistically significant positive impact. Hardship in life and creativity also increase the perceived feasibility of social entrepreneurship. Having a social entrepreneur among family and/or friends made social entrepreneurship look more feasible to the respondents. Knowing the entrepreneurial environment also increased the confidence in one’s ability to pursue a career in social entrepreneurship. Out of our cultural dimensions, only the power distance had a small positive influence. The research clearly establishes that an experience in prosocial behaviour strengthens social entrepreneurial intentions. Therefore, social entrepreneurship education should include gaining some experience in volunteering, activism and making donations. One of the factors that influence social entrepreneurship feasibility is creativity. Educators should give their students various assignments that develop creative thinking. These assignments should include an analysis of social problems in the local community and the development of possible solutions by using the resources at hand. This research confirms that investing in entrepreneurship infrastructure is justifiable, since the students with greater understanding of its main components scored higher in social entrepreneurship feasibility. The impact would probably be even stronger if special funding schemes and incubators designed specifically for social entrepreneurs were developed. Students should also receive the message that social entrepreneurs’ efforts are appreciated in their society. In future research, the model of social entrepreneurial intention should be upgraded with other possible factors of influence. Future studies should also explore the relationship between social entrepreneurial intention and behaviour by applying a longitudinal design.
Ključne besede: social entrepreneurial intention, social entrepreneurship, individual differences, social capital, culture
Objavljeno: 16.06.2015; Ogledov: 1208; Prenosov: 132
.pdf Celotno besedilo (12,62 MB)

Iskanje izvedeno v 0.27 sek.
Na vrh
Logotipi partnerjev Univerza v Mariboru Univerza v Ljubljani Univerza na Primorskem Univerza v Novi Gorici