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302. Inoviranje državnega managementa v odnosu do manjših cestno-projektantskih podjetijMirjana Babić, 2011, magistrsko delo Ključne besede: majhna in srednje velika podjetja, javno naročanje, merila, reference, inovativnost, ustvarjalnost, projekti, dialektična teorija sistemov Objavljeno v RUP: 15.10.2013; Ogledov: 3199; Prenosov: 154 Celotno besedilo (1,83 MB) |
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305. 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: 3246; Prenosov: 77 Povezava na celotno besedilo |
306. Kritična ocena merchandisinga skupine izdelkov oprema v mreži prodajaln Intersport : diplomska nalogaPeter Jenko, 2004, diplomsko delo Ključne besede: izdelki, prodajalne, podjetja, trženje, tržna raziskava, zadovoljstvo, kupci, diplomska dela Objavljeno v RUP: 15.10.2013; Ogledov: 3456; Prenosov: 136 Celotno besedilo (771,37 KB) |
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309. Sponzoriranje lokalne skupnostidean Jug, 2006, diplomsko delo Ključne besede: družbena oodgovornost, interesne skupine, sponzorstvo, donatorstvo, lokalne skupnosti, standardi družbene odgovornosti, ugled podjetja, korporativna družbena odgovornost, diplomska dela Objavljeno v RUP: 15.10.2013; Ogledov: 3111; Prenosov: 97 Povezava na celotno besedilo Gradivo ima več datotek! Več... |
310. Corporate leverage and financial decision in the Indian textile industryRamachandran Azhagaiah, Selvaraj Sathia, 2012, izvirni znanstveni članek Opis: 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. Ključne besede: kapitalska striktura, finančni vzvodi, poslovni vzvoodi, podjetja, finančne odločitve, kazalnik finančnega vzvoda, tekstilna industrija, Indija Objavljeno v RUP: 15.10.2013; Ogledov: 2052; Prenosov: 65 Povezava na celotno besedilo |