16,956 research outputs found
Financiranje poslova opÄina u Sloveniji
The paper examines whether the system implemented for financing local communities (municipalities) in Slovenia in the period 2010-2016 is compliant with the European Charter of Local Self-Government. We examined the cost coverage for performing the tasks of municipalities, the cost structure and the rate of interconnections between the budgeted funds under the eligible expenditure mechanism and the data collected on costs by municipality. Our hypothesis states that the
principles whereby funding would be commensurate with tasks were not fulfilled in the period between 2010 and 2016 in the Republic of Slovenia given that the average per capita costs exceeded the funding under eligible expenditure. The discrepancy had increased from the previously examined period of 2007-2009. The findings show that although the principles of the European Charter of Local Self-Government have been satisfactorily included in the countryās laws, certain discrepancies have been found with regard to funding where the principle of municipal funding had not adequately been taken into account to ensure that funding is commensurate with the tasks. Between 2010 and 2016, municipalities received less funding than the scope of their tasks would require. The situation deteriorated in 2010ā2016with respect to the 2007ā2009 period when the existing funding model was introduced. The municipal funding model should be improved so that the eligible expenditure calculation takes into account in
real time the real costs needed to perform the tasks of local communities; and the cost structure should be made more homogeneous. The model should be changed to consider and enable the performance of development tasks of municipalities through investments.Rad ispituje usklaÄenost sustava financiranja jedinica lokalne samouprave (opÄina) u Sloveniji, kakav je postojao u razdoblju od 2010. do 2016. s naÄelima Europske povelje o lokalnoj samoupravi. Ispituje se pokriÄe troÅ”kova za obavljanje opÄinskih poslova, struktura troÅ”kova i stupanj korelacije izmeÄu proraÄunskih sredstava dodijeljenih sukladno mehanizmu priznatih troÅ”kova i prikupljenih podataka o troÅ”kovima po opÄini. Osnovna je hipoteza da se u razdoblju od
2010. do 2016. u Republici Sloveniji nije poÅ”tovalo naÄelo sukladno kojem bi prihodi lokalnih jedinica bili razmjerni njihovim ovlastima jer je prosjeÄni troÅ”ak po stanovniku bio veÄi od dodijeljenih sredstava na temelju priznatih troÅ”kova. Odstupanje je bilo veÄe od prethodno analiziranog razdoblja 2007.ā2009. Rezultati istraživanja upuÄuju na to da je, unatoÄ formalnom usvajanju naÄela Europske povelje o lokalnoj samoupravi, doÅ”lo do njihova odstupanja u pogledu financiranju opÄina jer se naÄelo koje osigurava da su prihodi razmjerni ovlastima opÄina nije uzelo u obzir. Od 2010. do 2016. lokalne jedinice primile su
manje prihoda nego Å”to je bilo potrebno za obavljanje njihovih ovlasti. Stanje se u periodu 2010.ā2016. pogorÅ”alo u usporedbi s prethodnim razdobljem 2007.ā 2009. u kojem je bio uveden aktivni model financiranja. Potrebno je unaprijediti model financiranja opÄina tako da se za utvrÄivanje priznatih troÅ”kova uzmu u obzir stvarni troÅ”kovi obavljanja lokalnih poslova u realnom vremenu te da se ujednaÄi struktura troÅ”kova. Model je potrebno promijeniti da bi ukljuÄio i omoguÄio preuzimanje razvojne uloge opÄina kroz investicije
Upravljanje strukturom kapitala
Uloga financijskog menadžera podložna je promjenama vanjskih Äimbenika zbog Äega se traži sposobnost snalaženja u pribavljanju novih izvora financiranja, upravljanja i investiranja u imovinu Å”to se na kraju odražava u rezultatu poslovanja. Financiranje je moguÄe iz vlastitih izvora putem izdavanja vrijednosnih papira ili samofinanciranjem. S druge strane, moguÄe je financiranje iz tuÄih izvora kratkoroÄno putem kratkoroÄnih, trgovaÄkih te bankarskih kredita, komercijalnog zapisa i faktoringa. Dok dugoroÄni naÄin financiranja obuhvaÄa dugoroÄne kredite, obveznice i leasing. Upravljanje strukturom kapitala bitno je za buduÄe poslovanje poduzeÄa
Local Self-Government in Central and Eastern Europe: a Strong and Independent Local-Level Management Tool or Just a Paper Tiger?
The onset of the independence process in Central and Eastern European (CEE) countries during the 1990s was marked by tremendous optimism and a declared wish for stronger fiscal decentralisation and the transfer of powers, responsibilities and resources to the units of local and regional self-government that were supposed to be closest to citizens in resolving their daily problems. However, this has not happened in these countries, at least not according to the basic financial decentralisation indicators, and this is the main thesis of this work. Despite numerous adjustments made in the local self-government organisation in the observed countries, an optimum level of local and regional self-government organisation has still not been achieved. The units of local and regional self-government are still heavily dependent on, or rather restricted by, the strong central governments, which reduces their autonomy and their influence on the local social and economic development.local self-government, fiscal decentralisation, Central and Eastern Europe
NEPROFITNI SEKTOR I RIZIK OD FINANCIRANJA TERORIZMA
U Älanku, koji se bavi rizikom od financiranja terorizma povezanim s neprofitnim sektorom , navode se: osnovna shvaÄanja neprofitnih organizacija, terorizma i financiranja terorizma, specifiÄnosti fenomena financiranja terorizma, razlozi za riziÄnost neprofitnog sektora u smislu financiranja terorizma, tipologije i naÄini zlouporabe neprofitnog sektora za financiranje terorizma i mjere za njegovo sprjeÄavanje te uloga meÄunarodne zajednice u borbi protiv financiranja terorizma
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