Measuring the intellectual capital of international carriers as logistic operatorsSabina Kamnik Zebec
, Ratko Zelenika
, Slobodan Zečević
, 2007, kratki znanstveni prispevek
Opis: The age of knowledge has come and the enterprises present themselves as "knowledge enterprises" and their employees as sources of knowledge - "knowledge workers". Knowledge has become a merchandise, to be on the knowledge market. In an enterprise knowledge becomes the capital, important for achieving competitive advantage on the market but it cannot be measured easily. The field of intellectual capital is very complex, mostly because it is difficult to categorize it. The important concepts and definitions for intellectual capital include an emphasis that intellectual capital is based on knowledge and is usable in any enterprise. Knowledge and skills determine the possibilities of an individual to actively influence the social development and ensure their quality of life.
Ključne besede: enterprises, intellectual capital, tertiary logistics, balance sheet, income statement
Objavljeno: 02.06.2017; Ogledov: 399; Prenosov: 34
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What is it worth?Petra Gsodam
, Heinrich Stigler
, objavljeni znanstveni prispevek na konferenci
Opis: High lifetimes and high capital intensities characterize fixed assets of electric utilities. The historical cost concept implicate that long-lasting fixed assets are shown too low in balance sheets of electric utilities: the real value of long-lasting assets is not shown because of nominal price increases. An alternative to show the real value of longterm assets represents the capital stock concept based on replacement values less depreciations (net capital stock). To calculate the capital stock, information regarding the level of investment in each power plant at the time of construction (historical acquisition values) and with regard to a common base year (replacement values) is necessary. This paper shows how the not-standardized investments in hydropower plants can be estimated and how the capital stock of run-of-river and threshold hydropower plants can be calculated. Long-term assets in the form of run-of-river and threshold hydropower plants are compared based on historic costs and replacement values. The paper concludes that given nominal price increases for replacement investments, as is the case with long-lasting hydropower plants, only depreciations based on replacement values can ensure preservation of the company’s assets.
Ključne besede: fixed assets, electric utilities, balance sheet, capital stock, depreciation
Objavljeno: 11.10.2017; Ogledov: 366; Prenosov: 104
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Macroeconomic determinants of the non-performing placements and off-balance sheet liabilities of Croatian banksManuel Benazić
, Dajana Radin
, 2015, izvirni znanstveni članek
Opis: Background and Purpose: The non-performing placements and off-balance sheet liabilities are often considered key factors that lead to banking crises. Economic and financial crises increase the level of the non-performing placements and off-balance sheet liabilities which can cause significant losses for banks. Effective management and regulatory/ supervisory institutions such central banks should be able to recognize and quantify these effects. Therefore, the purpose of this study is to empirically determine the existence and the quantitative impact of main Croatian macroeconomic variables on the non-performing placements and off-balance sheet liabilities of Croatian banks in the long and short-run.
Methodology: For this purpose the bounds testing (ARDL) approach for cointegration is applied. The ARDL model is performed in two steps. The first step starts with conducting the bounds test for cointegration. In the second step, when cointegration is found, the long-run relationship and the associated error correction model are estimated.
Results: The results indicate the existence of stable cointegration relationship between the variables i.e. in the longrun, an increase in real GDP reduces the level of the non-performing placements and off-balance sheet liabilities of Croatian banks wherein an increase in prices, unemployment, interest rate and the depreciation of the Croatian kuna exchange rate increases their level. On the other hand, in the short-run the results are rather mixed.
Conclusion: To avoid crises, effective bank management and regulatory/supervisory institutions should be able to recognize and quantify these effects. This is a necessary precondition for implementation of an adequate prudential and monetary policy measures for reducing the level of the non-performing placements and off-balance sheet liabilities.
Ključne besede: non-performing placements and off-balance sheet liabilities, non-performing loans, economic and financial crises, credit risk, classification of placements and off-balance sheet liabilities
Objavljeno: 04.12.2017; Ogledov: 323; Prenosov: 147
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Creation of own reserves for own shares in the acquisition of own shares for withdrawal by simplified procedure under Slovenian law where the consideration is paid in instalmentsGregor Drnovšek
, 2018, izvirni znanstveni članek
Opis: During the process of withdrawing own shares, the rules that are relevant, among others, to their acquisition by the company are regulations governing the creation of reserves for own shares. The regulations are clear in cases where the company acquires their own shares simultaneously with the payment of the purchase price. This article will pertain to the proper application of these regulations according to Slovenian law, specifically in cases where the company pays the purchase price for their own shares, which it intends to withdraw after acquisition, in instalments, and acquires their own shares only after paying the last instalment of the purchase price.
Ključne besede: reserves for own shares, protection of creditors, purchase price paid in instalments, capital maintenance principle, withdrawal of own shares, joint-stock company, balance sheet law
Objavljeno: 03.08.2018; Ogledov: 217; Prenosov: 161
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