Let. 41, Št. 6 (2008)

Eva Jereb

University of Maribor, Faculty of Organisational Sciences, Kidriceva 55a, 4000 Kranj, Slovenia

Marko Ferjan

University of Maribor, Faculty of Organisational Sciences, Kidriceva 55a, 4000 Kranj, Slovenia

Povzetek

Background/Purpose: In closed social systems the social position of an individual is determined by the social position of the family into which he or she was born, whereas in open social systems mobility from one social class to another is possible. This paper concerns the relationship between the class position an individual actually occupies and the class into which he or she was born. First the concept of social class is described and different types of social mobility are presented. Than the research methodology is described and the results are presented and discussed. At the end of the paper certain comparisons to other European countries are made

Dejan Gradišar

Institut Jožef Stefan, Jamova 39, 1000 Ljubljana

Sebastjan Zorzut

Instrumentation Technologies, Velika pot 22, 5250 Solkan

Vladimir Jovan

Institut Jožef Stefan, Jamova 39, 1000 Ljubljana

Povzetek

Background/Purpose: The specifics of process manufacturing have a great influence on production management. The focus of proc tion control is to maintain stable and cost-effective production within given constraints. The synthesis of produ structures is thus recognized as one of the most important design problems in process-production management proposes a closed-loop control structure with the utilization of production-performance indicators (pPIs) as a poss to this problem. Suggested concept takes into account also economic issues of production. pPIs represent the tr operating objectives, such as the minimization of production costs, to a reduced set of control variables that can th in a feedback control. The idea of production-feedback control using production pPIs as controlled variables was im on a procedural model of a production process for a polymerization plant. Preliminary results demonstrate the u the proposed methodology. At the implementation stage we must be aware that appropriate IT system has to which ensures needed online production data.

Mateja Jerman

University of Primorska, Faculty of Management, Cankarjeva 5, 6000 Koper, Slovenia

Massimo Manzin

University of Primorska, Faculty of Management, Cankarjeva 5, 6000 Koper, Slovenia

Povzetek

Background/Purpose: The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accoun- ting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice.

Alenka Baggia

University of Maribor, Faculty of Organizational Sciences, Kidričeva cesta 55a, SI-4000 Kranj, Slovenia

Robert Leskovar

University of Maribor, Faculty of Organizational Sciences, Kidričeva cesta 55a, SI-4000 Kranj, Slovenia

Miroljub Kljajić

University of Maribor, Faculty of Organizational Sciences, Kidričeva cesta 55a, SI-4000 Kranj, Slovenia

Povzetek

Background/Purpose: This paper presents the problem of a uniform scheduling domain description. It was established that the algorithm used for scheduling is general, disregarding the type of scheduling domain. On the basis of five different scheduling domains, a general description model was developed. The research is focused on the programming application of the resource scheduling model, presented as a UML class diagram. Diverse meta-languages for the model description were considered. Of these XML, an EAV model and object oriented languages have shown to be the most effective. Even though Java is not widely used as a description language, it has proved effective as a meta-language for the description of the extensible scheduling model.

Drago Papler

Elektro Gorenjska, Stara c. 3, 4000 Kranj, Slovenija

Štefan Bojnec

Univerza na Primorskem, Fakulteta za management Koper, Cankarjeva 5, 6104 Koper

Povzetek

Background/Purpose: This paper analyzes opinions o development potentials of agricultural production and use of renewable sources of energy in sustainable development between rational use of energy and agricultural production for energy use in Gorenjska. The interviews and survey analysis with the secondary school scholars are conducted. The survey data are analyzed by correlation analysis and multivariate factor analysis. With multivariate factor analysis we have found causalities between the common factors of alternative renewable sources of energy and rational use of energy with sustainable environmental development and competitive agricultural production for energy use. Among the common factors of the alternative renewable sources of energy and rational use of energy there are found as the most important factors with the highest weights pertained to variables of the alternative sources of energy, rational use of energy, investments in research and development, and surplus of agricultural produce to be devoted for demands at the energy markets. Factor of sustainable ecological development is found as the important single common factor of environment. Among the factors of competitive agricultural production for energy use, there are found as important prices of agricultural produce. Among fuels, bio-diesel, energetic plants and agricultural wastes are found as important alternative agricultural-energetic sources, whereas among the renewable sources of energy there are found bio-gas, wood bio-mass and solar energy. Investments in new technologies are sensitive on economics policies and practices in the areas of renewable sources of energy.

Boštjan Bizjak

Univerza na Primorskem, Turistica, Obala 11a, 6320 Portorož, Slovenija

Margareta Benčič

Univerza na Primorskem, Turistica, Obala 11a, 6320 Portorož, Slovenija

Miro Grabar

Univerza na Primorskem, Turistica, Obala 11a, 6320 Portorož, Slovenija

Povzetek

Background/Purpose: Development plan and directions of Slovene tourism 2007-2011 is focused on human resources, which take main part in gaining and maintaining competitive edge. Working with guests with special needs, which is raising its importance in the field of tourism, is demanding new knowledge from those employed in tourism. So far this knowledge isn’t offered by any of the formal institutions, regardless of the fact that this group, including elderly people, will become one of the largest groups in tourism. The aim of the article is to present informal ways of education for working with disabled in tourism, to present contents of the program, and ways of approaching and gaining this knowledge. Our research in willingness to gain the special skills was performed in Ljubljana with people who work in tourism and who are all members of sector HoReCa/Ta in the city.

Igor Karnet

Deržaničeva pot 14, 2341 Limbuš

Vladislav Rajkovič

Univerza v Mariboru, Fakulteta za organizacijske vede, Kidričeva cesta 55a, 4000 Kranj, Slovenija

Povzetek

Background/Purpose: In this paper the approach to evaluation of an employee’s performance in the field of audit is described. We have developed multi-attribute decision-making model for auditor’s performance evaluation and used the tool named DEXi to employ the above stated model which is based on qualitative and quantitative attributes. The model will provide the support to the audit manager for more frequent, such as monthly, evaluations of auditors’ performance. The model can also be used by individual auditors for self-evaluation. The adequate computer-supported multi-attribute hierarchical model for auditors’ performance evaluation can help to achieve a new level of quality in respect of the entire realization of audit work, because the appropriate assessment of auditors has an effect on a more efficient and effective work of both, each individual auditor and the internal audit department.

Mladen Tomašič

Fañabe Mar Canarian Investments S.L., Av. Amsterdam 20, Playa Graciosa I, Edificio J, 2-1 ES – 38650 Los Cristianos, Santa Cruz de Tenerife, España, EU

Anita Flogie

Šentilj pod Turjakom 72/a, 2382 Mislinja

Mirko Gradišar

Univerza v Ljubljani, Ekonomska fakulteta, Kardeljeva ploščad 17, 1000 Ljubljana

Povzetek

Background/Purpose: The paper describes the current way the Slovenian police force deals with traffic violations. Several paper forms are still in use and needs to be filled out manually on the field and later on the police station again in digital form. Different forms contain the same data (name and surname, address, SSN…). Filling forms in such a way it is time consuming process. Three basic improvements of the information system of the Slovenian police are suggested along with a discussion about their advantages and disadvantages.