Suchergebnisse

Since 2015, certain taxpayers may apply for the special status in order to promote voluntary compliance at the Tax Authority of Republic of Slovenia (FURS), after the horizontal monitoring pilot project was successfully finished in 2010. The theoretical background of the status is based on the idea of co-operative compliance, which can be described as the monitoring, predicting and preventing problems in the tax authority and taxpayers relationship. The purpose of the section is to analyse the instrument, which should establish cooperation based on transparency, understanding and mutual trust between taxpayers and tax authority. The research methodology was focused on survey among tax experts participated in drafting the legislation implementing cooperative relationship as well as experts empowered for monitoring the institute. The main objectives of the study have focused on the current activities identification, the assessment of expectations, the gaps, constraints and potential changes of the instrument identification and the evaluation of the long-term effects of the institute.

Recentna financijska i gospodarska kriza intenzivirala je izazove s kojima se države suočavaju prilikom poboljšavanja informacija koje treba osigurati računovodstvo javnog sektora. Kriza je pokazala da računovodstvo temeljeno na obračunskom načelu daje transparentniji i potpuniji pregled poslovnih aktivnosti i imovine od računovodstva temeljenog na novčanom načelu. U radu se analiziraju i uspoređuju računovodstveni sustavi Slovenije i Hrvatske kako bi se ocijenili uvjeti za dobivanje transparentnih i menadžmentu korisnijih informacija te na napredak u primjeni obračunskog načela u budžetiranju. Pokazuje se da je planiranje i izvršavanje državnih proračuna (proračunsko računovodstvo), bez obzira na fazu u primjeni obračunskog načela u nacionalnim zakonodavstvima o javnom računovodstvu, i dalje zasnovano na novčanom načelu. ; The recent financial and economic crisis has intensified the ongoing challenge countries have been facing to improve the information served by public accounting. The crisis has revealed that accounting based on the accrual principle provides a more transparent and complete overview of business activities and assets than accounting based on the cash principle. The paper analyses and compares accounting systems in Slovenia and Croatia in order to assess the conditions for transparent and management-oriented financial information and the progress of implementation of the accrual principle in budgeting. It reveals that, regardless of the stage of accrual implementation in national accounting legislation, the planning and execution of state budgets (that is, budgetary accounting) is still based on the cash principle.

The thin capitalisation rule is the specific anti-avoidance rule which aims to protect national tax revenues from excessive debt financing of corporations. The literature indicates the effectiveness of thin capitalisation rules in limiting internal borrowing. Following in the footsteps of many countries, Slovenia introduced 'thin cap' rules via a tax reform in 2005. The paper focuses on testing whether the introduction of the rule in 2005 has affected the level of internal borrowing in enterprises which are 25% or more owned by foreign entities from the EU and, consequently, whether it has achieved its aim.

Higher education institutions are going through a different reform processes that differ from country to country. However, the common challenge of higher education institutions is to assure the financial sustainability and only those institutions that have stable financial structure will be able to fulfil their missions and goals in conditions of limited financial resources. One of very important preconditions for assuring financial sustainability is a high quality reporting system, providing comprehensive and detailed information about all aspects of the activities, performed by an institution of higher education and, especially, its full costs. The objective of the paper is two-fold. On the one hand, its aim is to address reform processes regarding reporting systems at higher education institutions in selected countries; Bosnia and Herzegovina, Croatia and Slovenia, and on the other hand, to highlight most important obstacles for development of efficient internal reporting systems. The empirical research was conducted in 2016 and data collection was based on the survey method. The questionnaires were sent to all public higher education institutions in Bosnia and Herzegovina, Croatia and Slovenia. The results of research have shown that, even though there is a positive perception regarding the need to improve existing internal reporting systems, there are significant differences in obstacles for development of efficient internal reporting systems in observed countries.

Betaine is a cytoplasmic osmolyte and a methyl group donor in many biochemical pathways. It exhibits numerous beneficial biological effects and has shown health benefits against some common chronic metabolic and degenerative diseases. In humans, it is obtained mostly from the diet, but it can also be endogenously synthesised by choline oxidation. Although betaine is a valuable human nutrient, information concerning its concentration in milk is still limited. Therefore, the aim of the present work was to quantify and compare the betaine content in commercial cow and goat milk. The betaine content was estimated using a simple isocratic HPLC-UV method following derivatisation with 4-bromophenacyl bromide. The sample pre-treatment included deproteinisation with 0.3% trifluoroacetic acid in acetonitrile. Betaine concentrations in cow milk ranged from 5.56 mg/L in milk with 0.5% fat, to 8.14 mg/L in milk with 2.8% fat. A positive but not significant relationship between fat and the betaine content in milk (r = 0.43) was observed. The average betaine concentration in commercial cow milk (7.21 mg/L) was in line with the results of previous studies. On the other hand, the average level of betaine in commercial goat milk was three times greater (22.82 mg/L). As far as the authors are aware, there are no published results of the betaine content in goat milk, and the present work is the first in this field. The present work demonstrated that the application of a simple and efficient sample pre-treatment and the HPLC-UV method for betaine determination allows for its successful quantification in milk.