Let. 40, Št. 3 (2007)

Irma Urh

Klinični center Ljubljana

Povzetek

Background/Purpose: The article presents the criteria used for evaluating a company as a learning organisation. These criteria cover management and administration, professional progress, cooperation with community and the system of human resources management. We focus our attention on the system of human resources development. A company has a significant influence on training / education of employees and their career development by activities of the system. The system of human resources development is efficient only if it is supported by the system of human resources management. The system of human resources management involves the employment process, training / education of employers, culture and atmosphere in the company, learning habits and values of employers, style when acting as teachers and the pay system. These activities must be supported by flexible administration, which keeps abreast of advances in its field and takes an active part in activities of its community. By criteria we collect data how the system of human resources management works, how the management supports it and about way, direction and dynamic of the modifications in the company at the specific time. The difference between the actual state and the concept of the learning organisation ranks business process to (dis)satisfaction, there by identifying areas that need to be improved. On the basis of results of our analysis, we can formulate our proposal for restructuring of the human resources management system and its supporting elements at the company.

Miroslav Bača

Faculty of Organization and Informatics Varaždin

Markus Schatten

Faculty of Organization and Informatics Varaždin

Dinko Deranja

Security and Intelligence Agency, Zagreb

Povzetek

Background/Purpose: In this paper we argue for the possibilities of applying the concept of autopoiesis to the information systems of modern organizations. Modern organizations in today’s rapidly changing, turbulent and complex environment are virtual, open, heterarchic and autopoietic. The main question we try to address in this paper is how to support these organizations with an adequate information system. We show that it is possible to develop autopoietic information systems that should be able to respond to the challenges of modern organizations.

Đurđana Ozretić-Došen

University of Zagreb, Faculty of Economics and Business

Povzetek

Background/Purpose: This paper expands the understanding of a complex area of service brand management. Since the specific nature of services makes it difficult to objectively judge a service prior to its consumption, decisions and the selection of a service brand can be critical for a marketing strategy. Strong service brands possess: distinctiveness, relevance, memorability and flexibility. Elements of a strong service brand (name, logo, symbol, character and slogan) identify the brand and differentiate the service from its competitors. Research was conducted into the appropriateness of brands within Croatian and Slovenian insurance services sectors. Elements of the 45 insurance service brands (27 Croatian and 18 Slovenian) are analyzed in this paper and evaluated in terms of how and if they meet the criteria of a strong service brand, as well as in terms of their appropriateness for creating desirable, positive and unique associations.

Laura Južnik Rotar

Univerza v Ljubljani, Ekonomska fakulteta Ljubljana

Povzetek

Background/Purpose: The aim of this paper is to assess the strictness of employment protection legislation and its actual enforcement in particular transition countries with special knowledge to Slovenia. For transition countries the calculated employment protection legislation index is close to the average of EU15, where law legislation is well aligned with EU regulations. The most regulated are regular forms of employment and the least regulated are temporary forms of employment. Evident problem is the actual enforcement of law legislation by which flexibility is increased.

Danijel Pučko

Univerza v Ljubljani, Ekonomska fakulteta

Povzetek

Background/Purpose: Recent changes enacted in the Slovenian Company Code opened the possibility for applying the one-tier corporate governance model instead of the two-tiers one. Thedecisionon the chosen governance model must be based on an analysis of factors that determine the efficiency of each of the two models.The article offers on the basis of historical over view of the corporate governance function development and recent controversial views on the corporate governance the analysis of factors that support the one-tier governance model on one hand and the two-tiers model on the other hand. This analysis is based on the identification of the weaknesses of the corporate governance models in companies with the dispersed ownership in the transitional countries of Central Europe too. In the conclusion the author identifiesadditionallymost probable future changes in the corporate governance function.

Aleš Novak

Univerza v Mariboru, Fakulteta za organizacijske vede

Povzetek

Background/Purpose: The paper starts with a description of the basic facts about accounting, accounting system and accounting reporting with emphasis on financial reporting, which is founded on several general philosophical presuppositions. Later the reviews of the different authors opinions on reasons for causes of international differences in financial reporting systems and their classifications are stated. There is still a strong case for the distinction of the Anglo-American and Continental-European group of financial reporting systems. The most typical of the Anglo-American group is probably the U.S. financial reporting system and the most typical of the Continental-European is probably the German financial reporting system, which are thus besides IFRS with its above national characteristics and SAS presented in greater detail. SAS are on a large scale harmonized with IFRS and cover besides the field of financial reporting also the field of internal reporting. We can expect IFRS to have even greater international role, their even further harmonization with U.S. GAAP with SAS again inevitably following the IFRS path.

Zdravko Pečar

UL Fakulteta za upravo

Boris Gramc

UL Fakulteta za upravo

Povzetek

Background/Purpose: This paper explores themes from the management of the public sector, which is increasingly connected to the models and thinking of the private sector. This is also true for primary schools. The results of quality assessment in primary schools from six European countries are represented in this paper. They show that quite substantial differences exist between countries in most quality elements, and that the final level of quality assessed depends not only on the resulting elements’ grades but also on their importance/weight. We find out that Slovenian grades are pretty good, but there are still the areas– e.g. educational programs – that have to be improved in the future.

Andrej Raspor

M. Valentinčiča 13, 5250 Solkan

Povzetek

Background/Purpose: The present article contains research aimed at determining how different forms of waiter behaviour effect tipping. Although in most countries tipping is not a compulsory element of service, it is important to employees in catering industry. This is the reason why it is important for waiters to learn the techniques to enhance their own tips. The research also showed that in Slovenia, like in other countries, satisfied guests devote some money to the employees in form of tips. It revealed that in restaurants and taverns guests devote an average of 2,97% of the bill to the employees. The research further evidenced some differences between Slovenian and Italian guests – the latter being more generous.

Marko Ferjan

Univerza v Mariboru, Fakulteta za organizacijske vede