371. Managerji HRM in njihove etične dilemeMateja Primožič, Dana Mesner-Andolšek, 2011, izvirni znanstveni članek Opis: Douglas Renwick (2003) said that the personnel function plays the role of guardian of employeesʼ wellbeing, but on the other hand, he said that personnel managers also tamper with the wellbeing of employees. Looking at Renwickʼs theory through Ulrichʼs model of personnel managers as guardians of employeesʼ wellbeing, they play the role of strategic partners, managers of the changes and the role of the employees representatives. Gantz and Hayes (inPayne and Wayland, 1999) explicated a few fields where we can talk of ethical conflict while performing these roles: discrimination, psychological tests, anti-union behaviour, design of work flow, job insecurity, discipline, confidentiality, privacy, and firing because of technological redundancy. In this paper we explore the field of potential and real ethical conflicts of human resource managers.What are the most important values of human resources managers? In which areas do ethical conflicts occur? And how do they solve these conflicts on an everyday basis? We used questionnaires to gather data onthese issues. We found out that managers who are in leading positions sufferthe most, next are those who have had long tenure. In this situation ethical codes donʼt help much.
Ključne besede: kadrovski strokovnjaki, etične dileme, upravljanje s človeškimi viri, vloga upravljanja, organizacija
Objavljeno v RUP: 15.10.2013; Ogledov: 3949; Prenosov: 112
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377. The evolution of financial standards for small and medium-sized entitiesMateja Jerman, Gordana Ivankovič, 2011, izvirni znanstveni članek Opis: According to the growing need for more comparable accounting standards, the beginnings of International Financial Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents for the first time an accounting standard for small and medium-sized companies that can be used globally. The paper aims to examine the historical development of IFRS, the principal institutions linked to their adoption and the harmonization process of standards within the European Union. The main contribution of the paper refers to the evolution of IFRS for SMEs and the main differences between the full IFRS in use and the IFRS for SMEs. The results of the comparative analysis demonstrate that several differences exist between them. Although the aim of the new standard is to assure comparable financial statements for small and medium-sized entities, the presented disadvantages demonstrate that not necessarily its implementation will assure more benefits than the cost that will occur.
Ključne besede: finančno poročanje, računovodstvo, standardi, mednarodni računovodski standardi, mala podjetja, srednje velika podjetja
Objavljeno v RUP: 15.10.2013; Ogledov: 3369; Prenosov: 78
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