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


51 - 60 / 10431
Na začetekNa prejšnjo stran234567891011Na naslednjo stranNa konec
Audits as a vaccine or just aspirin?
Timotej Jagrič, Tomaž Lešnik, 2017, izvirni znanstveni članek

Opis: 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.
Ključne besede: audits, value added tax, voluntary tax compliance
Objavljeno: 03.05.2018; Ogledov: 41; Prenosov: 2
.pdf Celotno besedilo (785,30 KB)

The relationship between the intellectual capital disclosure and cost of debt capital
Neca Stropnik, Bojana Korošec, Polona Tominc, 2017, izvirni znanstveni članek

Opis: The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.
Ključne besede: intellectual capital, intellectual capital disclosure, intellectual capital disclosure level, cost of debt, private organisations, content analysis
Objavljeno: 03.05.2018; Ogledov: 14; Prenosov: 2
.pdf Celotno besedilo (859,66 KB)

CSR EMAT is an opportunity for responsible decision-making
Nora Berkes Rodek, 2017, izvirni znanstveni članek

Opis: Corporate social responsibility is an expected behaviour in Western countries, but the approach still does not have a clear interpretation in Hungary. As a result of the increasing prestige of the CSR approach, socially responsible thinking and action also are expected from the companies operating in Hungary. Company executives carry out CSR activities in many cases – but not consciously. The objective of this research therefore was the development of a guidance and evaluation criteria that can support managers in responsible decision-making and applying the CSR approach to a strategic level. On the other hand, this management tool allows the measurement of CSR excellence in companies; therefore, they become comparable in their CSR performance, which offers opportunities for further research. The study presents the development of CSR EMAT and the results achieved through the measurements.
Ključne besede: corporate social responsibility, EFQM excellence model, CSR EMAT, CSR excellence management, assessment tool
Objavljeno: 03.05.2018; Ogledov: 18; Prenosov: 4
.pdf Celotno besedilo (395,08 KB)

Effect of depreciation of the exchange rate on the trade balance of Albania
Safet Kurtović, Blerim Halili, Nehat Maxhuni, 2017, izvirni znanstveni članek

Opis: The paper investigates the effect of the real effective exchange rate depreciation of the lek on the trade balance of Albania using quarterly data from 1994 to 2015. Bounds testing cointegration approach, vector error correction model (VECM), and impulse response were used for the empirical analysis. The results of the study show a long-term cointegration between the real effective exchange rate (REER) and the trade balance (TB). Specifically, the REER depreciation positively affects the trade balance of Albania in both the long and short run, indicating the weak presence of the J-curve effect. Important recommendations were derived from the results.
Ključne besede: J-curve, cointegration, elasticity, short-term effect, long-term effect
Objavljeno: 03.05.2018; Ogledov: 30; Prenosov: 2
.pdf Celotno besedilo (626,39 KB)

Greenfield and brownfield investments and economic growth
Yilmaz Bayar, 2017, izvirni znanstveni članek

Opis: Global foreign direct investment flows in terms of greenfield and brownfield investments have increased during the recent three decades resulting from the accelerating globalization. The considerable increases in the flows of foreign direct investment have many eventualities for the national economies. This study investigates the mutual effects among greenfield and brownfield (mergers and acquisitions) investments and economic growth in Central and Eastern European Union countries during the 2003–2015 period employing panel data analysis. The findings revealed that both greenfield and brownfield investments had positive influence on the economic growth, but the influence of greenfield investments was found to be relatively higher. Furthermore, one-way causality was discovered from both greenfield and brownfield investments to the economic growth.
Ključne besede: greenfield investments, brownfield investments, economic growth, panel data analysis, Central and Eastern European Union countries
Objavljeno: 03.05.2018; Ogledov: 25; Prenosov: 3
.pdf Celotno besedilo (349,83 KB)

Analysis of personal income taxation determinants in Croatia in long run
Irena Palić, Ksenija Dumičić, Barbara Grofelnik, 2017, izvirni znanstveni članek

Opis: Personal income taxation remains an ongoing issue in Croatia. It is used as an important instrument of income redistribution. Moreover, it directly affects purchasing power of the working population. Numerous changes have been made in this type of taxation since the establishment of Croatian tax system. The aim of this paper is to analyse possible determinants of personal income taxation in Croatia. After offering brief insight into public finance theory regarding personal income taxation, the structure of personal income taxation in Croatia is explained. The empirical analysis of the determinants of personal income taxation in Croatia is conducted using cointegration analysis. Economic conditions, average monthly wage, and number of taxpayers are used as determinants of personal income tax used in this research. The cointegration analysis is conducted using monthly data from January 2008 to February 2016. The results of the research show a statistically significant negative impact of economic conditions and statistically significant positive impact of average monthly wage and number of taxpayers on personal income taxation in long run, what is in line with economic and public finance theory.
Ključne besede: personal income taxation determinants, economic conditions, wages, number of taxpayers, johansen cointegration approach, Croatia
Objavljeno: 03.05.2018; Ogledov: 42; Prenosov: 3
.pdf Celotno besedilo (361,99 KB)

The panel VAR approach to modelling the housing wealth effect
Anita Čeh Časni, Ksenija Dumičić, Josip Tica, 2016, izvirni znanstveni članek

Opis: Following Friedman’s permanent income hypothesis and Ando and Modigliani’s lifecycle hypothesis, this paper empirically studies the role of house prices and income in determining the dynamic behaviour of consumption in selected European post-transition economies using the panel vector autoregression (PVAR) approach and quarterly data covering the period from the first quarter of 2002 until the second quarter of 2012. With the shocks being recognized using the customary recursive identification scheme, we found that the response of personal consumption to the housing wealth shock is initially positive, but short lived.
Ključne besede: consumption, housing wealth effect, house prices, panel vector autoregression, European emerging markets
Objavljeno: 03.05.2018; Ogledov: 37; Prenosov: 2
.pdf Celotno besedilo (332,43 KB)

An analysis of interaction effects of China–South Korea and China–Australia FTAs and the expanding TPP
Sun Yuhong, Mu Yifei, Jun Yang, 2016, izvirni znanstveni članek

Opis: On 5 October 2015, the Trans-Pacific Partnership Agreement (TPP) led by the U.S. was signed. Already, 12 countries1 have joined the agreement, but China has not. Thus, lots of research has focused on the negative effect of the TPP on China’s foreign trade. On the other hand, China is moving forward in its own efforts to establish bilateral free trade agreements (FTAs) and free trade zones. In June 2015, China-South Korea and China-Australia signed bilateral FTAs which went into effect in December 2015. Several questions were raised: Since South Korea and Australia are the major trade partners in the Pacific area and the bilateral FTAs will be effective before the TPP, will these FTAs’ positive effects on China’s foreign trade offset some of the negative effects of the TPP? If China and the U.S. adopted a competitive trade policy, which countries would benefit? If China and the U.S. adopted a cooperative trade policy, how would the trade value and economic welfare change? This paper simulates and analyses the mutual effects of China-South Korea and China-Australia FTAs and the enlarging TPP using the computable general equilibrium model. The major conclusions drawn suggest that China-South Korea and China-Australia FTAs will significantly offset the TPP’s negative effect on China’s foreign trade. If China is not included, the U.S. economic benefit from the TPP will be limited. The economic welfare for a country like Australia, which joined both the bilateral FTA and the TPP, will be increased the most. In the long run, China joining the TPP would be the most beneficial decision for its national interest. However, if the TPP cannot be approved by the US congress, the U.S.’s economic indicators and export would be decreasing sharply. China’s economy and export will benefit from FTAs.
Ključne besede: China-South Korea FTA, China-Australia FTA, TPP, interaction effects
Objavljeno: 03.05.2018; Ogledov: 33; Prenosov: 3
.pdf Celotno besedilo (285,29 KB)

Examining determinants of leadership style among Montenegrin managers
Anđelko Lojpur, Ana Aleksić, Sanja Vlahović, Mirjana Pejić Bach, Sanja Peković, 2015, izvirni znanstveni članek

Opis: As a leader’s behavior can have a strong impact on different employee work- related outcomes, various approaches have been put forth in an effort to determine the most effective form of leadership and determinants of individuals’ choice of leadership style. This paper analyzed whether one’s choice of leadership style is due more to personal or organizational characteristics. We used survey data to investigate the determinants of leadership style among Montenegrin managers. Our analysis showed that, although demographic characteristics such as gender, age, and education do not influence the choice of leadership style, internal organizational characteristics such as hierarchical level, managerial orientation to tasks/people, and decision-making characteristics such as decision- making style and decision-making environment are positively associated with the choice of democratic leadership style. This contributes to recent research in leadership that shows how some personal characteristics are considered to be less important in developing certain styles and that the choice of style is more dependent and contingent on external influences and situations.
Ključne besede: decision-making characteristics, demographic characteristics, internal organizational characteristics, leadership style, Montenegro
Objavljeno: 03.05.2018; Ogledov: 15; Prenosov: 5
.pdf Celotno besedilo (1,66 MB)

Vplivi konfliktov na organizacijsko klimo
Simona Škrilec, 2018, magistrsko delo

Opis: V vsakdanjem življenju, tako zasebnem kakor tudi poslovnem, tvorimo medosebne odnose z različnimi ljudmi na različnih ravneh. Uspešni odnosi med dvema ali več posamezniki so pogojeni s komunikacijo, sodelovanjem, z zaupanjem in predvsem s spoštljivim odnosom do vseh udeležencev v organizaciji. Zaposleni tako gojijo večjo pripadnost in zaupanje do organizacije, kar pomeni, da se na tak način ustvarja pozitivna organizacijska klima. Čim prijetnejša je ta, tem zadovoljnejši in motivirani so zaposleni, kar posledično vpliva na večjo produktivnost. V nasprotnem primeru pa je slaba organizacijska klima odraz slabih medosebnih odnosov in pomanjkljivega komuniciranja, ki je posledica konfliktov in drugih oblik izražanja nezadovoljstva. Konflikt najpogosteje razumemo kot nasprotovanje, neskladje, prepir ali nesporazum, ki ga povzročajo različne situacije. Vsak konflikt, ki nastane v organizaciji, vpliva na zaposlene, kakor tudi na celotno organizacijo. Vplivi konfliktov na organizacijo niso le negativni, ampak prinašajo tudi številne pozitivne učinke, vendar le, če smo jih sposobni prepoznati. Magistrsko delo je sestavljeno iz dveh delov, teoretičnega in empiričnega. V teoretičnem so podrobneje predstavljeni medosebni odnosi in njihove temeljne značilnosti. Pojasnjeno je tudi, kako nastajajo in kateri dejavniki vplivajo nanje. V tretjem poglavju je predstavitev organizacijske klime in njenih vrst. Razloženo je, kako ta vpliva na vedenje ljudi, opredeljene pa so tudi razlike med organizacijsko klimo in kulturo. Na koncu poglavja je predstavitev merjenja in spreminjanja organizacijske klime. V nadaljevanju teoretičnega dela so podrobneje opisane tudi vrste konfliktov in navedeni razlogi, ki privedejo do njih. Pojasnjene so tako pozitivne kot tudi negativne posledice konfliktov. Teoretični del zaključuje predstavitev načinov in metod za reševanje konfliktov ter načel za preprečevanje konfliktov. V empiričnem delu so najprej predstavljena izhodišča za raziskavo, ki vključuje opredelitev raziskovalnega problema z navedbo hipotez in s predstavitvijo poteka raziskave. V nadaljevanju so predstavljeni rezultati. Med raziskavo je bilo ugotovljeno, da je temeljni vzrok za nastanek konfliktov v obravnavani organizaciji nezadostna komunikacija, ki je posledica predvsem pomanjkljivih in nerazumljivih informacij, povezanih z delom in nalogami. Zaposleni v obravnavani organizaciji se na konflikte najpogosteje odzivajo z reševanjem, ki temelji na pogovoru. Ugotovljeno je bilo tudi, da konflikti po mnenju zaposlenih negativno učinkujejo na organizacijo, saj zmanjšujejo delovno uspešnost in rušijo komunikacijske kanale med zaposlenimi. K uspešnemu reševanju konfliktov pa najpogosteje prispeva spoštljiv odnos med vsemi udeleženci konflikta.
Ključne besede: medosebni odnosi, komunikacija, organizacijska klima, konflikti, vzroki konfliktov, odzivanje na konflikte, reševanje konfliktov
Objavljeno: 26.04.2018; Ogledov: 258; Prenosov: 25
.pdf Celotno besedilo (2,12 MB)

Iskanje izvedeno v 1.01 sek.
Na vrh
Logotipi partnerjev Univerza v Mariboru Univerza v Ljubljani Univerza na Primorskem Univerza v Novi Gorici