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12. Corporate governance policies and transparency in the Republic of SloveniaDanila Djokić, 2015, original scientific article Abstract: The Corporate Governance Policy is the framework for the corporate governance of particular public company. The deed is drawn up by the supervisory board and the management board in order to commit to and publicly disclose how they will supervise and run the company. The article analyses how Corporate Governance Policies have been drawn up in annual reports of the prime listing and selected companies of the standard listing of the Ljubljana Stock Exchange. The annual reports for 2010, 2011 and 2012 have been scrutinized and the results commented. Article shows the perspectives for the further development of transparency principle in the Republic of Slovenia.
Keywords: annual report, corporate governance, policy, disclosure, transparency
Published in RUP: 14.10.2015; Views: 2716; Downloads: 75
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15. Stakeholders' interests through their opinions on the alcohol policy measures in SloveniaSandra Radoš Krnel, Tanja Kamin, Matej Košir, Mirko Markič, 2010, original scientific article Abstract: Namen dela: Z raziskavo smo želeli ugotoviti, kakšno mnenje o vplivu in pomembnosti posameznih ukrepov alkoholne politike pri zmanjševanju škodljivih posledic zaradi alkohola imajo različni akterji alkoholne politike v Sloveniji, in prepoznati njihove interese. Osnovne metode: Izvedli smo kvantitativno raziskavo, in sicer z vprašalnikom, ki je vseboval 25 trditev v okviru 9 področij alkoholne politike. Vprašalnik smo poslali 320 akterjem alkoholne politike v Sloveniji, razdeljenim v 4 glavne skupine: vladne organizacije, javnozdravstvene organizacije, nevladne organizacije ter alkoholna industrija. Zbrane podatke smo obdelali s programom SPSS. Razlike v pogledih na posamezno področje alkoholne politike med različnimi akterji smo ugotavljali s testom ANOVA in t-testom. Glavni izsledki: Faktorska analiza mnenj posameznih akterjev alkoholne politike v Sloveniji je razkrila tri glavne dejavnike: izobraževanje in ozaveščanje, regulacijske ukrepe in cenovneukrepe. Vsi akterji so kot najpomembnejše ukrepe in ukrepe z največjim učinkom izpostavili ukrepe, povezane z izobraževanjem, komuniciranjem in ozaveščanjem. Ukrepe s področja regulative alkoholna industrija zaznava kot občutno manj pomembne in z manjšim vplivom na zmanjševanje škodljivih posledic alkohola kot ostali akterji. Enako je z oceno ukrepov s področja cenovne politike. Poglavitni sklepi: Tako kot podobna raziskava o razumevanju alkoholne politike na evropski ravni tudi z našo ugotavljamo, da posamezne akterje alkoholne politike vodijo različni interesi v povezavi s posameznimi ukrepi alkoholne politike, vendar pa v Sloveniji te razlike niso tako izrazite kot na evropski ravni.Čeprav imajo akterji različne poglede in interese glede alkoholne politike in njenih posameznih ukrepov, smo z raziskavo prepoznali tista področja, na katerih lahko akterji sodelujejo pri pripravi boljših in učinkovitejših ukrepov alkoholne politike za preventivo škodljivih učinkov alkohola v Sloveniji.
Keywords: interests, alcohol policy, stakeholders, alcohol policy measures
Published in RUP: 10.07.2015; Views: 2715; Downloads: 137
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18. Tax wedge on labourPrimož Dolenc, Milan Vodopivec, 2005, published scientific conference contribution Abstract: When taxes on labor are introduced the tax wedge between labor costs paid by employer (gross wage) and net wage received by employee appears. At a certain level of wage, higher tax wedge on labor increases unemployment and decreases employment, ceteris paribus. The paper tackles with thee main questions: characteristics of tax wedge on labor, unemployment and employment rate in OECD countries in near past, tax wedge on labor policy in EU15 and new EU members and tax system and its effects on unemployment and employment rate in Slovenia. We found that OECD countries can be classified in two groups of countries if tax wedge on labor, unemployment rate and employment rate are taken into consideration. First group is high tax wedge, high unemployment rate and low employment rate group of countries, whereas the other group has alternative characteristics. European member states (old and new) have on average higher tax burden on labor than OECD average, consequentlz suffering from higher unemployment rates. Slovenia has unreasonably high tax wedge on labor; in EU onlz Belgium and Germany have a higher tax burden. According to previous and our empirical findings we suggest that Slovenia could benefit from lowering tax wedge.
Keywords: economic policy, tax wedge, Slovenia, European Union, OECD
Published in RUP: 15.10.2013; Views: 5720; Downloads: 84
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20. Labour taxation and its impact on employment growthPrimož Dolenc, Suzana Laporšek, 2012, original scientific article Abstract: The paper aims to assess the characteristics of labour taxation for five different groups of workers and labour market performance (in terms of employment and unemployment rate) in the EU and to examine whether tax wedge affects employment growth in the EU. The descriptive empirical estimates show that the level of labour taxation varies greatly across EU Member States, by which the tax wedge tends to be higher among New Member States (excluding Cyprus and Malta). Furthermore, the panel regression analyses confirm statistically significant negative relationship between tax wedge and employment growth in the EU as a whole. Therefore, the empirical analysis suggests that the EU-27 should continue with the trend of reducing tax wedge, as this would have favourable effects on labour market performance, especially among New Member States.
Keywords: labour taxation, employment growth, labour market, economic policy, European Union
Published in RUP: 15.10.2013; Views: 3157; Downloads: 64
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