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302. Inoviranje državnega managementa v odnosu do manjših cestno-projektantskih podjetijMirjana Babić, 2011, master's thesis Keywords: majhna in srednje velika podjetja, javno naročanje, merila, reference, inovativnost, ustvarjalnost, projekti, dialektična teorija sistemov
Published in RUP: 15.10.2013; Views: 3187; Downloads: 154
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305. The evolution of financial standards for small and medium-sized entitiesMateja Jerman, Gordana Ivankovič, 2011, original scientific article Abstract: 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.
Keywords: finančno poročanje, računovodstvo, standardi, mednarodni računovodski standardi, mala podjetja, srednje velika podjetja
Published in RUP: 15.10.2013; Views: 3239; Downloads: 77
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306. Kritična ocena merchandisinga skupine izdelkov oprema v mreži prodajaln Intersport : diplomska nalogaPeter Jenko, 2004, undergraduate thesis Keywords: izdelki, prodajalne, podjetja, trženje, tržna raziskava, zadovoljstvo, kupci, diplomska dela
Published in RUP: 15.10.2013; Views: 3446; Downloads: 136
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309. Sponzoriranje lokalne skupnostidean Jug, 2006, undergraduate thesis Keywords: družbena oodgovornost, interesne skupine, sponzorstvo, donatorstvo, lokalne skupnosti, standardi družbene odgovornosti, ugled podjetja, korporativna družbena odgovornost, diplomska dela
Published in RUP: 15.10.2013; Views: 3089; Downloads: 97
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310. Corporate leverage and financial decision in the Indian textile industryRamachandran Azhagaiah, Selvaraj Sathia, 2012, original scientific article Abstract: In the presence of market imperfections, leverage has the potential to have an important influence on investment decisions. If a firm makes money on its borrowing (has favorable financial leverage), the shareholders realize higher earnings per share (eps) than would be the case in the absence of debt, as the debt-equity ratio (der) is a long term risk measure. In the present study 25 textile firms, which are listed in Bombay Stock Exchange are taken as a sample for the study period from 2004 to 2008. The study reveals that the firms i. e. acm, afl, asl, basml, bcil, gsm, gdpm and gjml show significant growth rate in financial, operating and combined leverage.
Keywords: kapitalska striktura, finančni vzvodi, poslovni vzvoodi, podjetja, finančne odločitve, kazalnik finančnega vzvoda, tekstilna industrija, Indija
Published in RUP: 15.10.2013; Views: 2043; Downloads: 64
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