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21.
Measuring public procurement for innovation on the country level and the role of ICT support
Kristina Detelj, Tanja Markovič-Hribernik, Igor Pihir, 2015, izvirni znanstveni članek

Opis: Using of public procurement as a tool for promoting innovations has captured interest of many researchers in recent years. However, most of the research is focused on the impact of public procurement on the company's innovativeness. The article discusses the findings of the literature on this topic and proposes a model on how to transfer the concept from the company level to the level of the whole country. One of the biggest problems is unavailability of appropriate measures of this phenomenon, so the authors suggest that the concept of Public procurement for innovation can be approximated by participation of criterion of the most economically advantageous tender (MEAT). Implementation of this criterion in choosing the best offer can be supported and facilitated by using of ICT which can improve the efficiency of procurement process and enable more innovations.
Ključne besede: public procurement, innovation, most economically advantageous tender, MEAT, information and communication technology
Objavljeno: 03.08.2017; Ogledov: 482; Prenosov: 58
.pdf Celotno besedilo (868,61 KB)
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22.
Budgetary cash flows in the EU and their impact on national budget liquidity
Tanja Markovič-Hribernik, Monika Kirbiš Rojs, 2005, pregledni znanstveni članek

Opis: On May 1, 2004 ten new states joined the EU. At the same time, budgetary cash flow mechanisms between the EU budget (as the central subject) and national budgets were established. Despite the fact that all the rules are clear and known in advance - stipulated by the EU directives and regulations - there are some uncertainties, which may have an important effect on the liquidity as well as on the budgetary cash flows in new member states. The greatest problem for the liquidity of new member states' budgets is posed by the time lags between inflows and outflows of EU funds. These lags are mainly because of delayed payments from the EU budget and problems with some member state's absorption capacity. This article deals with the dynamics and the scale of budgetary cash flows between the Slovenian budget and the EU budget until 2006. A couple of likely scenarios are presented, which could happen in case of delayed payments of European funds. Consequently, both an unexpected state budget liquidity deficit and an additional burden arising from interest on delayed payments to the Brussels are possible for Slovenia.
Ključne besede: EU budget, Slovenian budget, budget liquidity, budgetary cash flows, European funds
Objavljeno: 17.07.2017; Ogledov: 491; Prenosov: 70
.pdf Celotno besedilo (798,53 KB)
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23.
Reformele impozitului pe venit personal ca un avantaj competitiv
Vita Jagrič, Sebastjan Strašek, Timotej Jagrič, Tanja Markovič-Hribernik, 2009, izvirni znanstveni članek

Opis: În acest document, scoatem la iveală caracteristici ale impozitării venitului personal în Slovenia şi câteva reforme timpurii asupra ei. Reformele impozitelor propuse au aceleaşi origine ca şi în oricare altă economie dezvoltată – pierderea avantajelor competitive ale economiei. Noi prezentăm procesul de reformă a sistemului de impozite în Slovenia aşa cum a avut loc în ultimii ani. De asemenea, analizăm rezultatele simulării noastre pe diferite scenarii ale impozitării venitului personal în Slovenia. În sfârşit, în secţiunea finală, vom examina rezultatele reformelor introduse şi ne vom prezenta viziunea critică.
Ključne besede: davki, osebni dohodek, davek od dohodka, obdavčenje, reforme, davčna politika, davčni sistemi, uravnotežen razvoj, trajnostni razvoj, konkurenčnost, prednost, Slovenija, fiskalna politika, finance, ekonomske analize, kritika, rezultati
Objavljeno: 10.07.2017; Ogledov: 494; Prenosov: 59
.pdf Celotno besedilo (348,76 KB)
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24.
Bad bank and other possible banks' rescuing models
Tanja Markovič-Hribernik, Matej Tomec, 2015, izvirni znanstveni članek

Opis: During the economic crisis, Slovenia has transformed from one of the most successful new EU Member States into one of the most problematic ones. The reason for this is largely extensive banking problems, that continue to cause uncertainty on financial markets and adversely affect the rating of the country and consequently also the price of borrowing for both the state and private entities. Slovenia has opted to rehabilitate its banking sector by means of a bad bank (DUTB) that, however, only became operational at the end of 2013. The paper seeks to examine whether a bad bank has indeed proven the most appropriate choice out of possible methods of resolving the banking crisis, based on the most recent findings regarding the suitability of various methods of bailing out banking systems in crisis, taking into consideration key elements required for the successful rehabilitation thereof. The paper finds that, taking into consideration all relevant circumstances, the bad bank has proven to be appropriate solution in the Slovenian case but the delay in rehabilitating the banking system has had significant negative macroeconomic impacts as demonstrated by a comparison to other selected countries that had opted to bail out the banking sector before Slovenia. State ownership of systemic banks and political instability have both greatly contributed to slow action taken.
Ključne besede: state aid, recapitalization, bad bank, macroeconomic effects, Slovenia
Objavljeno: 07.07.2017; Ogledov: 662; Prenosov: 102
.pdf Celotno besedilo (1,01 MB)
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25.
Are excessive legislative restrictions of pension fundʼs investments required to ensure these fundsʼ operational stability and minimum guaranted return?
Tanja Markovič-Hribernik, Igor Jakopanec, 2013, izvirni znanstveni članek

Opis: In this paper, it is investigated whether government, when promises pension fundʼs members a so-called minimum guaranteed return, to reduce the exposure of members to financial risks , should at the same time hinders portfolio diversification process of pension funds. We provide a detailed analysis of the connection between the requirements for providing a minimum guaranteed return and managing financial risks on the one hand and the investment structure of pension funds on the other. We intend to demonstrate with an illustrative case, using the simulation technique and a combination of actual data and some hypothetical one, that by precisely matching the investments' characteristics to the characteristics of the pension fund's liabilities, some important financial risks can even be hedged entirely. We also intend to demonstrate that with the implementation of a proper policy of risk measurement and management, complemented with stress testing practices, excessive legislative restrictions for investments are no longer necessary. At the very least, governments should avoid implementing legislation that hinders the portfolio diversification process and therefore makes pension fund risk management more difficult.
Ključne besede: pension funds, financial risks, minimum guaranteed return, asset-liability management
Objavljeno: 07.07.2017; Ogledov: 465; Prenosov: 79
.pdf Celotno besedilo (871,43 KB)
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26.
PROBLEM FINANCIRANJA BOLNIŠNIC V ČASU FINANČNE IN EKONOMSKE KRIZE - VPLIVI NA POSLOVANJE SPLOŠNE BOLNIŠNICE X
Lara Veršnik, 2015, diplomsko delo

Opis: Učinkovita in stabilna zdravstvena oskrba je za ljudi zelo pomembna, saj v primeru neučinkovitega delovanja bolnišnic nastajajo dolge čakalne dobe, kar pri bolnikih povzroča nezadovoljstvo. Za učinkovito delovanje bolnišnic pa je seveda potrebnih veliko virov financiranja, da je delo kakovostno opravljeno. Ravno financiranje pa je v današnjih časih ekonomske in gospodarske krize največji problem, saj denarja primanjkuje na vseh gospodarskih področjih – tudi v zdravstvu. Zato se bom v diplomski nalogi osredotočila na probleme, ki jih predstavlja vedno bolj okrnjen finančni proračun ter kakšen je negativen vpliv na poslovanje bolnišnic, ki ga je povzročilo sprejetje zakonov kot sta ZUJF in Kolektivna pogodba. Naredila bom tudi pregled modelov plačevanja, ki so se v našem zdravstvu zvrstili skozi zgodovino Slovenije. Glede na ugotovljene splošne podatke o bolnišnicah se bom še dodatno osredotočila kakšne so posledice varčevanja v Splošni bolnišnici X. To bom ugotovila s kazalniki uspešnosti poslovanja v času pred krizo in v času krize.
Ključne besede: financiranje bolnišnic, zdravstveno zavarovanje, poslovanje bolnišnic, finančna in gospodarska kriza
Objavljeno: 26.05.2017; Ogledov: 582; Prenosov: 53
.pdf Celotno besedilo (1,17 MB)

27.
SIVA EKONOMIJA, DAVČNE UTAJE IN VLOGA DAVČNIH BLAGAJN
Tamara Majcenić, 2017, magistrsko delo

Opis: Siva ekonomija in davčne utaje so ekonomski in družbeni pojav. Predvsem v času ekonomske in gospodarske krize so te težave prišle še bolj do izraza, kar je končno predramilo države, da še odločneje stopijo v boj proti njim. Namen magistrske naloge je bil, da s teoretičnega vidika proučimo sivo ekonomijo, vzroke za njen nastanek in posledice. Hkrati pa smo proučili tudi pojem davčnih utaj in ukrepe za njihovo zmanjšanje. V nadaljevanju smo se osredotočili na davčne blagajne, ki so omenjene kot eden izmed ukrepov za zmanjšanje obsega sive ekonomije in davčnih utaj. Predstavili smo možne izvedbe davčnih blagajn in spremembe, s katerimi so se soočili slovenski podjetniki in podjetja v letu 2016, odkar je uporaba davčnih blagajn pri nas obvezna. Analizirali smo tudi učinke uporabe davčnih blagajn na Švedskem in na Hrvaškem. V zaključku naloge smo preverili, kaj na tem področju dela še katera druga država, ter podali mnenje glede smiselnosti uporabe davčnih blagajn pri nas.
Ključne besede: siva ekonomija, davčne utaje, davčne blagajne
Objavljeno: 23.05.2017; Ogledov: 1069; Prenosov: 164
.pdf Celotno besedilo (1,47 MB)

28.
The importance and prevalence of modern forms of staff training in the corporate environments of transition countries
Tanja Markovič-Hribernik, Boštjan Jarc, 2013, izvirni znanstveni članek

Opis: Compared with traditional forms of education and training, e-learning is gaining increasing importance not only within the academic setting of formal education, but also in the corporate environment. Concerning the latter, it is evident that with increasing pressure on cost efficiency and competitiveness, in addition to the current harsh financial and economic conditions, companies are being challenged and this tends to change their behaviour patterns. In this article, the results of a survey are presented. The survey focused on the current status and possible future trends of corporate e-learning methods in Slovenia, which is among the so-called transition countries. This survey brings more than one aspect of this issue to light. The findings show increasing rates of acceptance of the e-learning education model by the local corporate environment. Nevertheless, significant gaps are evident when compared with the most advanced European and worldwide economies in terms of the widespread use of comprehensive e-learning models and the latest e-learning technologies, such as LMS systems. Furthermore, the survey reveals that e-learning is perceived by companies as cost efficient and flexible, but on the other hand it is not yet perceived to contribute to a higher quality level of staff training when compared with traditional methods.
Ključne besede: staff training, e-learning, corporate environment, transition countries
Objavljeno: 05.04.2017; Ogledov: 701; Prenosov: 107
.pdf Celotno besedilo (249,35 KB)
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29.
BONITETNA OCENA IN RAČUNALNIŠKA PODPORA IZRAČUNA - NA PRIMERU BANKE X
Tanja Vrečko, 2016, diplomsko delo

Opis: Eden izmed ključnih načinov obvladovanja kreditnega tveganja je razvrščanje dolžnikov v bonitetne skupine. Za lažje razvrščanje dolžnikov se je v banki X razvila računalniška aplikacija imenovana »Bonitetno poročilo«, ki na podlagi računovodskih izkazov in bonitetnega modela razvrsti dolžnika v bonitetni razred. V diplomski nalogi sem predstavila računalniško aplikacijo v banki X, ki je nastala v banki zaradi poenotenega in lažjega izračuna ter razvrščanja dolžnikov v bonitetne skupine s praktičnim primerom izračuna. Aplikacija omogoča prenos računovodskih izkazov iz baz banke, izpis poročila s podatki bilance stanja in izkaza poslovnega izida ter izračunom bonitetnega razreda. Osnova za izračun je bonitetni model, ki poleg izbranih kazalnikov upošteva še ostala merila (zamude, blokade, restrukturirana finančna sredstva) in omejitvene kriterije kazalnikov, ki so del izračuna od leta 2015 in zadnja nadgradnja, ta pa omogočajo bolj točen izračun. Kljub temu ugotavljamo, da so določena odstopanja v praksi še vedno mogoča, zaradi specifičnosti pa je vnos le-teh v bonitetni model nemogoč.
Ključne besede: kreditno tveganje, bonitetna razvrstitev, bonitetne skupine, bonitetni model
Objavljeno: 28.03.2017; Ogledov: 479; Prenosov: 95
.pdf Celotno besedilo (1,61 MB)

30.
POMEN JAVNEGA NAROČANJA PRI SPODBUJANJU INOVATIVNOSTI
Nina Petelinšek Munoz, 2016, diplomsko delo

Opis: Diplomska naloga obravnava javno naročanje kot enega izmed instrumentov za spodbujanje inovativnosti. Zagotavljanje gospodarske rasti in s tem povezano povečevanje življenjskega standarda je ena izmed temeljnih nalog države. Z nastopom svetovne finančne in gospodarske krize so morala svetovna gospodarstva za dvig gospodarske rasti najti bolj učinkovite načine spodbujanja inovativnosti. Evropska unija je pričela razvijati nove programe za dvig konkurenčnosti in spodbujanje inovativnosti, pri čemer daje večji poudarek inovacijskim instrumentom na strani povpraševanja. V nalogi je podan pregled študij, ki preučujejo področje javnega naročanja inovativnih rešitev, na podlagi katerih je bil zaznan pozitiven učinek uporabe tega instrumenta na dvig inovativnosti.
Ključne besede: javno naročanje, inovacije, konkurenčnost, instrumenti inovacijske politike.
Objavljeno: 24.03.2017; Ogledov: 632; Prenosov: 74
.pdf Celotno besedilo (50,37 MB)

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