Lupa

Search the repository Help

A- | A+ | Print
Query: search in
search in
search in
search in
* old and bologna study programme

Options:
  Reset


1 - 5 / 5
First pagePrevious page1Next pageLast page
1.
2.
Investments in human capital : the case of Slovene micro companies
Franko Milost, Matic Novak, 2015, original scientific article

Abstract: Investments in human capital (employees) include investments in the direct assurance of working abilities, investments in health and well-being and investments in loyalty to the company. These investments are crucial for the long-term existence and development of a company, but their value is not disclosed on the assets side of the classical balance sheet. The most important argument given by the proponents of this approach is that the economic benefits stemming from such investments are uncertain. However, investments in human capital are those with the highest long-term benefits for the company. Therefore, human capital is the only element of the business process that can add value. Other elements (means of production, materials and services) just transfer their value to products and services. This paper discusses the elements of investments in human capital and the methods used to evaluate these investments. This is followed by the impact that treatment of investments in employees in classical accounting has on the true and fair view of financial statements. And finally, results of the research dealing with investments in employees in Slovene micro companies are presented.
Keywords: human capital investments, value added, financial ratios, human resource accounting, micro enterprises, investment evaluation, Slovenia
Published in RUP: 08.08.2016; Views: 5045; Downloads: 195
URL Link to full text

3.
4.
5.
The dynamic internationalization model of Slovenian born global SMES
Ina Lejko, Štefan Bojnec, 2013, original scientific article

Abstract: Small and medium sized enterprises (smes) are important business actors in the Slovenian, as well as European economy. In addition to the current global market conditions, reflecting a severe economic downturn, the smes in Slovenia and other transition economies operate under additional extensive external pressures, arising from the opening of their domestic markets. Under such conditions, companies, including smes, perceive internationalization as an inevitable, or even urgent step in the process of their business operations. However, companies pursue different paths in their internationalization efforts, one of them being a rapid internationalization strategy, denoted as the Born Global concept. In the paper, we explore the internationalization process of Slovenian Born Global smes. We employ an exploratory qualitative case study analysis of selected Slovenian smes in order to grasp the key characteristics of their internationalization process. On the basis of the latter we construct a dynamic internationalization model that might be used as a conceptual framework for empirical research of dynamic smes market behavior in Slovenia and other transition countries.
Keywords: born global enterprise, internationalization, small and medium sized enterprises, SMES, transition economies
Published in RUP: 15.10.2013; Views: 3357; Downloads: 73
.pdf Full text (98,42 KB)

Search done in 0 sec.
Back to top
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica