15 research outputs found
A comparison of labour productivity in the selected european economies
V diplomskem delu preverjamo hipoteze o tendenčno počasnejši rasti produktivnosti dela in skupne faktorske produktivnosti v šestih evropskih gospodarstvih in v šestih gospodarskih sektorjih znotraj okvirnega obdobja od 1990 do 2019. Povprečne letne stopnje rasti BDP na uro dela in rasti BDP na zaposlenega se v drugem obdobju primerjalno s prvim obdobjem znižujejo v petih od šestih preučevanih držav, medtem ko se povprečne letne stopnje rasti BDP na prebivalca zmanjšujejo v vseh preučevanih državah. V petih od šestih opazovanih držav so se povprečne letne stopnje rasti skupne faktorske produktivnosti v letih od 2008–2018 glede na obdobje 1991–2007 zmanjšale. Sektor kmetijstva, gozdarstva in ribolova in sektor finančnih in zavarovalniških dejavnostih izkazujejo zniževanje povprečnih letnih stopenj rasti realne dodane vrednosti na uro dela v drugem časovnem okviru glede na prvi časovni okvir v vseh obravnavanih državah.In the diploma work we are examining hypotheses about the slower growth of labour productivity and total factor productivity in six European economies and in six economic sectors within the framework period from 1990 to 2019. In five of the six countries studied, average annual growth rates of GDP per hour worked and GDP per worker decelerated in the second period according to the first period, while average annual growth rates of GDP per capita are decreasing in all countries studied. In five of the six observed countries, average annual growth rates of total factor productivity decreased from 2008 to 2018 compared to the period 1991–2007. In the agriculture, forestry and fishing sector and in the financial and insurance sector we can see a decrease in average annual growth rates of real value added per hour worked in the second timeframe compared to the first timeframe in all countries concerned
INTEGRATION OF PHYSICALLY HANDICAPPED PUPILS IN ELEMENTARY SCHOOL
Diplomsko delo predstavi izhodišča za vključenost gibalno oviranih učencev v osnovno šolo.Thethesispresents a platform forintegrationofphysicallyhandicappedpupils in elementaryschool
Connecting simple IoT devices to a wireless network
V sodobnih časih naše okolje vsebuje številne manjše naprave, ki opravljajo različne funkcije. Veliko takih naprav ne vsebuje zaslona ali tipkovnic, saj za izvajanje niso potrebni. Njihov priklop je običajno preprost, saj pogosto potrebujejo samo vir napajanja. Za delovanje takih naprav v lokalnem brezžičnem omrežju pa potrebujemo metodo posredovanja imena in gesla omrežja.
Diplomska naloga opisuje izdelan prototip IoT naprave, ki za vnos nastavitev omrežja ponuja spletno aplikacijo. Naloga opisuje postopek izvajanja prototipa in uporabljene tehnologij ter predstavi varnostne protokole, ki zagotavljajo zaščiten priklop na omrežje in izmenjavo omrežnih podatkov. Predstavljena je sorodna aplikacija, ki način priklopa rešuje drugače. Sorodno aplikacijo naloga primerja z izdelanim prototipom in izpostavi pomanjkljivosti obeh metod.In modern times, our environment contains multiple small devices, which perform different functions. Most of these devices don\u27t have monitors or keyboards, because they aren\u27t necessary to function. Attaching them is usually simple, as they often require only a source of electricity. For the operation of such devices in a local wireless network however, we require a method of transmitting the name and password of the network.
This diploma thesis describes a developed prototype of an IoT device, which enables entry of network data through a website application. The thesis describes the implementation process and technology used and introduces security protocols, which ensure protected access and transmission within the network. The thesis presents an alternative appliaction with a different method of implementation. The appliaction is compared with the developed prototype and exposes deficiencies of both methods
STATE OF AWARENESS OF STUDENTS AND TEACHERS OF ACCOUNTING IN SLOVENIA REGARDNG FORENSIC ACCOUNTING AND ECONOMIC CRIME
Eden izmed najpomembnejših mehanizmov pri odkrivanju in preprečevanju gospodarskih kaznivih dejanj je forenzično računovodstvo. Na podlagi znanja, ki ga premore forenzični računovodja in orodij, ki se jih poslužuje pri opravljanju dela pomaga pravosodnim organom pri izvrševanju nalog v kazenskem postopku. Forenzično računovodstvo je v pomoč tudi vodstenemu organu podjetja pri vzpostavitvi notranjih kontrol ter odkrivanju že nastalih gospodarskih kaznivih dejanjih.
V teoretičnem delu raziskave smo s pomočjo domače in tuje literature predstavili gospodarski kriminal in njegove pravne podlage v Sloveniji. Predstavili smo tudi kakšne so naloge in pristojnosti forenzičnega računovodstva, področje gospodarskega kriminala, ki ga pokriva forenzično računovodstvo, kako se bojuje in katera orodja uporablja pri odkrivanju.
Empirični del raziskave je namanjen predvsem razrešitvi problema, saj v Sloveniji ni znano, kakšna je ozaveščenost študentov smeri računovodstva in revizije ter visokošolskih učiteljev in sodelavcev na ekonomskih fakultetah o forenzičnem računovodstvu in gospodarskem kriminalu v Sloveniji. V ta namen smo pripravili anketni vprašalnik s trditvami, ki podajajo odgovore na zastavljene hipoteze:
H1: Raven ozaveščenosti o vsebini forenzičnega računovodstva med študenti smeri računovodstva in revizije je nizka.
H2: Raven ozaveščenosti o stanju gospodarskega kriminala med študenti smeri računovodstva in revizije je nizka.
H3: Raven ozaveščenosti o vsebini forenzičnega računovodstva med visokošolskimi učitelji in sodelavci na ekonomskih fakultetah v Sloveniji je nizka.
V vzorcu 1 so zajeti študentje smeri računovodstva in revizije, v vzorcu 2 pa profesorji računovodstva. Anketiranje je potekalo na Ekonomsko-poslovni fakulteti v Mariboru ter Ekonomski fakulteti v Ljubljani.
Po opravljeni analizi vseh odgovorov smo v statističnem programu SPSS dobili zanimive rezultate. Rezultati so namreč pokazali, da so študentje zelo dobro ozaveščeni z vsebino forenzičnega računovodstva in stanjem gospodarskega kriminala. Tudi raven ozaveščenosti o vsebini forenzičnega računovodstva med visokošolskimi učitelji in sodelavci je visoka. Zavrgli smo vse tri zastavljene hipoteze in prišli do novih spoznanj.One of the most important mechanisms for the detection and prevention of economic crimes is forensic accounting. Based on their knowledge and the instruments that they use in carrying out the work, forensic accountants help judicial authorities in the implementation of tasks in criminal proceedings. Forensic accounting assists the managing body of the company in establishing internal controls and detection of the resulting economic crime.
In the theoretical part of the research, economic crime and its legal basis in Slovenia was presented with the help of domestic and foreign literature. Additionally, the duties and responsibilities of forensic accounting and the scope of economic crime covered by the forensic accounting were presented. Moreover, it was explained how forensic accounting fights economic crime and what instruments it uses in its detection.
The empirical part of the research was designed mainly to solve the problem, since the level of awareness among students of accounting and auditing as well as academics in the economics departments of forensic accounting and economic crime in Slovenia is not known. To this end, we have prepared a questionnaire with assertions that give answers to the hypotheses:
H1: The level of awareness of the content of forensic accounting among students of accounting and auditing is low.
H2: The level of awareness on the status of the economic crime among students of accounting and auditing is low.
H3: The level of awareness of the content of forensic accounting among professors and colleagues at economic faculties in Slovenia is low.
The sample 1 includes students of accounting and auditing and the sample 2 professors of accounting. The poll was conducted at the Economics and Business Faculty of Maribor and the Faculty of Economics of Ljubljana.
After the analysis of all the answers, interesting results were obtained in the statistical program SPSS. The results have shown that students are very well aware of the content of forensic accounting and the state of economic crime. Additionally, the level of awareness of the content of forensic accounting among the academic staff is also high. We rejected all three hypotheses and came up with new findings
THE SUCCESS OF FRANCHISING IN SLOVENIA AND CROATIA
V diplomskem projektu smo se osredotočili na franšizno poslovanje v Sloveniji in na Hrvaškem ter primerjali njuno uspešnost v poslovanju.
Franšizing je poslovni model, ki se lahko uporablja v različnih industrijah – od prodaje na drobno, do različnih profesionalnih služb – kot način rasti in širitve poslovanja podjetnikov, ki so razvili in standardizirali svoje dejavnosti, ali kot vstop v podjetništvo in samozaposlovanje za podjetnike začetnike. Obstaja mnogo definicij in vrst franšiz, z nekaterimi se bomo srečali tudi v nadaljevanju tega dela.
Franšizno poslovanje ima velik vpliv na svetovno gospodarstvo z ustvarjanjem novih delovnih mest, gospodarske modernizacije, prenosa tehnologije ter s pridobivanjem novih dinamičnih veščin in sposobnosti ter z razvojem malih in srednje velikih podjetij. Število zaposlenih v franšizingu je veliko na vseh celinah, največ pa jih je v ZDA in Evropi.
Namen te naloge je predstaviti pojem franšizinga, opredeliti zgodovino in razvoj franšiznega poslovanja, opredeliti oblike franšiznega poslovanja, predstaviti franšizno poslovanje v Sloveniji in na Hrvaškem ter predstaviti sklepe, ki smo jih dobili z raziskavo, kako uspešno je poslovanje v Sloveniji ter na Hrvaškem.
Za ugotovitve zastavljenih hipotez smo naredili tabelarične in grafične prikaze podatkov, na podlagi katerih smo podali odgovore nanje.In this project we focused on the franchice business in Slovenia and Croatia and we compared their performance in operation.
Franchising is a business model that can be used in various industries – from retail sales to a variety of professional services – as a way of growth and expansion of business enterprenurs who develop and standardize their activities or enter into entreprenurship and self-employment for entrepreneurs beginners. There are many definitions and types of franchise, with certain we will meet later in this project.
Franchise has a huge impact on the world economy by creating new jobs, economic modernization, technology transfer and the acquisition of new dynamic skills and abilities and the development of small and medium-sized enterprises. Number of employees in franchising is a lot in all continents, but mainly in the US and Europe.
The main goals of this project are to present the concept of franchising, to define franchising, to present history and development of the franchise business, identify the forms of franchising, to present Slovenian and Croatian franchise operations, as well as to present the conclusions, which were obrained through a survey how successful in the franchise business in Slovenia and Croatia.
We gave answer to hypotheses based on tabular and graphical presentations of financial reports
THE PROCESS OF AUDITING IN A JOINT-STOCK COMPANY
Delniška družba se ustanovi na podlagi delnic s katerimi tudi posluje vse dokler ta ne preneha z njenim delovanjem. Tako lahko pri poslovanju z delnicami kar hitro pride do nepravilnosti, predvsem zaradi različnih vrst delnic, ki jih je mogoče kupiti na trgu vrednostnih papirjev. Da se izognemo večjim kršitvam zakonodaje, poskrbi revizija s sprotnim preverjanjem poslovanja nad katerim tudi skrbno bdijo organi vodenja delniške družbe, skupščina, uprava in nadzorni svet. Takšen režim deluje tudi v državah Nemčije in Francije, ki smo ju podrobneje obravnavali. Revizija na podlagi nalog, ki jih izvršuje predstavlja gospodarsko vsestranski poklic. Bdi nad finančno – računovodskem vodenju, konec vsakega poslovnega leta revidira letno poročilo in sprejema pomembne odločitve nadaljnjega poslovanja. Pomembno vpliva tudi na ustanovitev delniške družbe, saj brez njenega pritrdilnega mnenja družba ne sme pričeti z poslovanjem. Vloga revizorja je v delniški družbi nepogrešljiva, saj je pomemben spremljevalec njenega delovanja. Skupaj s pravnim sistemom tako skrbi za pravice in dolžnosti, katere je potrebno spoštovati in upoštevati pri vodenju in poslovanju.A stock company is founded on the basis of stocks with which it also operates as long as it isactive. This way it can quite quickly come to irregularities, mainly because of the different sorts of stocks that can be bought on the market of stocks and shares. Audit with a regular check of the administration of the business helps to prevent bigger violations of law. The administration of the business is also carefully watched over by the responsible authorities of a stock company, assembly, administration and supervisory board.This sort of regime also works in Germany and Francethese are the countries that we dealt with in detail. Audit, on the basis of tasks which it fulfills, represents an economically universal job. It keeps a vigilant eye on the financial accounting management, revises the annual reportand influences important decisions regarding further administration of the business. It also greatly influences the funding of a stock company, as without its affirmative answer the company cannot start a business. The role of an auditor is indispensable in a stock company, as he plays an important role in the company`sactivity. Together with the legal system the auditoris vigilant about rights and duties that one must consider in administration
Leasing as a source of financing of fixed assets in companies
Lizing, pojem, ki smo ga pred drugo svetovno vojno le redko srečevali, je v zadnjem času eksplodiral po vsem svetu. Lizing je oblika financiranja premičnin in nepremičnin za določeno časovno obdobje, ki je vnaprej določeno. V večini se za financiranje odločajo fizične osebe, seveda pa nikakor ne manjka tudi pravnih oseb.
V magistrski nalogi smo predstavili vrste virov financiranja, podrobneje opisali lizing kot enega izmed virov financiranja in na primeru predstavili razliko med operativnim in finančnim lizingom. S pomočjo statističnih podatkov ZBS smo ugotovili, kako se je lizing razvijal v obdobju petih let (2016–2020).
V empiričnem delu magistrske naloge smo se osredotočili na analizo anketnih vprašalnikov. Anketa je bila izvedena v naključno izbranih podjetjih po Sloveniji, z različnimi dejavnostmi, prihodki, kapitalom in velikostjo. Anketiranje je potekalo s pomočjo spletne strani 1KA. Podatke, ki smo jih prejeli z anketo, smo analizirali s pomočjo statističnega programa SPSS. S pridobljenimi rezultati smo preverili veljavnost postavljene hipoteze:
H1: Lizing predstavlja pogost vir financiranja podjetij v Sloveniji.
Z raziskavo smo želeli ugotoviti, ali je lizing kot vir financiranja v podjetjih pogosta oblika financiranja ali ne. Z anketnim vprašalnikom smo prejeli tudi podatke, katero obliko lizinga podjetja uporabljajo v večini, zakaj se in zakaj se ne odločajo za lizing ter kaj je predmet njihovega financiranja. Zbrali smo podatke, koliko dolgoročnih in kratkoročnih finančnih obveznosti podjetja namenijo za lizing, kredit in za druge finančne obveznosti.
Rezultati so nas pripeljali do ugotovitve, da lizing kljub prepoznavnosti ni pogost vir financiranja v podjetjih.Leasing, a concept we rarely encountered before World War II, has recently exploded around the world. Leasing is a form of financing real estates and movables for a certain period of time, which is determined in advance. Financing is mostly chosen by natural persons, but this type of financing is also popular for legal entities.
In the master’s thesis we presented types of sources of financing, described leasing as one of the sources of financing and presented the difference between operating and financial leasing on example. With the help of ZBS statistics, we found out how leasing developed over a period of five years (2016 – 2020).
In the empirical part of the master’s thesis, we focused on the analysis of survey questionnaires. The survey was conducted in randomly selected companies across Slovenia, with different activities, revenues, capital and size. The survey was conducted using the 1KA website. The data obtained from the survey were analyzed using the statistic program SPSS. With the obtained results we checked the validity of the hypothesis:
H1: Leasing is a common source of financing for companies in Slovenia.
The research was intended to determine whether leasing is common source of financing in companies or not. With survey questionnaire we also received information about what form of leasing companies use in the majority, why they do and why they do not decide for leasing and what is usually subject of their financing. We collected data on how many long-term and short-term financial liabilities the companies allocate for leasing, credit and other financial liabilities.
The results led us to the conclusion that leasing, despite its visibility, in not a common source of financing in companies