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Financial system and agricultural growth in Ukraine
Olena Oliynyk, 2017, izvirni znanstveni članek

Opis: Background/Purpose: An effective financial system should increase the efficiency of economic activities. This study provides evidence regarding the importance of financial development for agricultural growth in Ukraine. Methodology: We used non-integrated and integral indicators, time series and regression analysis to investigate the link between the financial development and agricultural growth. Results: The results based on integral indicators shows that the financial development does not affect agricultural growth in Ukraine. The study based on non-integrated indicators, which characterizes various aspects of the financial system’s banking component and agricultural growth, provided a significant link between the financial system and agriculture growth. The regression models revealed if bank deposits to GDP (%) increases the value added per worker in agriculture increases exponentially. The results of the study indicate that, agriculture is more sensitive to lending changes than the vast majority of other sectors of the economy. The increasing lending of one UAH (Ukrainian hryvnia) resulted in retail turnover growth of 1.62 UAH, while agricultural gross output, growth was UAH 5.06. Conclusion: Our results reveal a positive relationship between financial system’s banking component and agriculture growth in Ukraine. The results indicate the necessity for continued research into further developing universal methodological approaches of appraising the nexus of the financial system’s banking component on agriculture growth in general as well separate farm groups. The results of our study has important implications on policy making authorities efforts to stimulate agricultural growth by improving the efficiency of the financial system’s banking component.
Ključne besede: agricultural growth, the integral indicator of the agricultural growth, the integral indicator of the financial development, time series analysis, regression analysis, financial system
Objavljeno: 04.05.2018; Ogledov: 779; Prenosov: 290
.pdf Celotno besedilo (762,63 KB)
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Ecological footprint as indicator of students environmental awareness level at Faculties of Organizational Sciences, University of Belgrade and University of Maribor
Nataša Petrović, Sonja Išljamović, Veljko Jeremić, Drago Vuk, Marjan Senegačnik, 2011, izvirni znanstveni članek

Opis: The Ecological Footprint is a complex sustainability indicator that answers a simple question: How much of the Earth’s resources is demanded to support humankind lifestyle and activities? Ecological Footprint translates consumption and waste flow data into a measurement of the biologically productive area required to sustain that flow. We used Ecological Footprint as input feature that provides an effective heuristic and pedagogic tool for capturing current human resource use. The key aspect of this paper will be focused on the measuring of environmental awareness level among the students of the Faculty of Organizational Science, University of Belgrade and University of Maribor. For the determining student’s environmental awareness level and their Ecological Footprint, we used a closed form questionnaire with 15 questions. Statistical analysis has been performed in SPSS software package.
Ključne besede: ecological footprint, environmental education, sustainability indicator, natural resources
Objavljeno: 03.11.2017; Ogledov: 693; Prenosov: 75
.pdf Celotno besedilo (184,14 KB)
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Implementing quality indicators for diabetes and hypertension in family medicine in Slovenia
Zalika Klemenc-Ketiš, Igor Švab, Tonka Poplas-Susič, 2017, izvirni znanstveni članek

Opis: Introduction: A new form of family practices was introduced in 2011 through a pilot project introducing nurse practitioners as members of team and determining a set of quality indicators. The aim of this article was to assess the quality of diabetes and hypertension management. Methods: We included all family medicine practices that were participating in the project in December 2015 (N=584). The following data were extracted from automatic electronic reports on quality indicators: gender and specialisation of the family physician, status (public servant/self-contracted), duration of participation in the project, region of Slovenia, the number of inhabitants covered by a family medicine practice, the name of IT provider, and levels of selected quality indicators. Results: Out of 584 family medicine practices that were included in this project at the end of 2015, 568 (97.3%) had complete data and could be included in this analysis. The highest values were observed for structure quality indicator (list of diabetics) and the lowest for process and outcome quality indicators. The values of the selected quality indicators were independently associated with the duration of participation in the project, some regions of Slovenia where practices were located, and some IT providers of the practices. Conclusion: First, the analysis of data on quality indicators for diabetes and hypertension in this primary care project pointed out the problems which are currently preventing higher quality of chronic patient management at the primary health care level.
Ključne besede: family practices, healthcare quality indicator, diabetes mellitus, hypertension, Slovenia
Objavljeno: 03.11.2017; Ogledov: 837; Prenosov: 280
.pdf Celotno besedilo (424,82 KB)
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Users' perceptions on internet financial reporting
Tatjana Dolinšek, Polona Tominc, Andreja Lutar-Skerbinjek, 2014, izvirni znanstveni članek

Opis: Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation. Design/ Methodology/ Approach: This research has two parts: in the first part, we summarised the actual situation regarding publishing of internet financial reporting on a sample of large companies in Slovenia (n=110) while, in the second part, we conducted a survey with which we assessed the expectations of users as regards of accounting information (n=127). We then compared users' expectations with the actual situation, analysed by evaluation of 110 websites of Slovene companies. Results: In the research we found that 52.6% of companies publish their accounting information on their websites and that on average 40.2% of users actually make use of this information We found that users have evaluated all four of characteristics: reliability, credibility, usefulness and sufficiency above average, whereby they evaluated usefulness with the highest grade and sufficiency with the lowest. Conclusion: The results of this research can offer companies a feedback on users´ expectations, particularly in cases where these expectations are greater than the actual situation. We have determined that users generally want information that indicates the financial status of a company (such as the Rating Report and data on the company's liquidity), as these information are currently expected by users but available information do not meet their need in full.
Ključne besede: Internet financial reporting, users’ perceptions, IFR indicator, accounting information
Objavljeno: 04.04.2017; Ogledov: 858; Prenosov: 288
.pdf Celotno besedilo (563,23 KB)
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The influential knowledge factors of companies' performance in Slovenia
Katja Rašič, Matjaž Mulej, Vesna Čančer, 2016, izvirni znanstveni članek

Opis: Background: Knowledge plays a crucial role in supporting the European Union model based on economic growth, social responsibility, and sustainable development. To improve companies’ performance, one must reflect on new forms of knowledge and develop new indicators to measure them. Objectives: The goal of the paper is to investigate the impact of the selected factors of knowledge on companies’ performance in Slovenia. Methods/Approach: A questionnaire was created and sent to small and medium-sized enterprises in Slovenia. The principle axis factoring method was used to identify the factors of knowledge and of companies’ performance, and a regression analysis was conducted to determine the influence of the selected knowledge factors on companies’ performance. Results: The establishment of scientists’ collaboration with companies has a positive impact on companies’ performance, but the obstacles to the establishment of scientists’ collaboration with companies do not have any impact. Conclusions: The results could be useful for governments and companies in the adoption of measures aimed at strengthening scientists’ collaboration with companies. Further research can be oriented toward the common synergy index (e.g., the knowledge triangle).
Ključne besede: company performance, indicator, knowledge, transitional economy, Slovenia, European Union
Objavljeno: 31.03.2017; Ogledov: 735; Prenosov: 293
.pdf Celotno besedilo (329,74 KB)
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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: 2818; Prenosov: 252
.pdf Celotno besedilo (613,93 KB)

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