Suchergebnisse

V zadnjih desetletjih je opaziti močan porast neposrednih investicij v mednarodnem okolju. Zaradi ugotovljenih številnih pozitivnih učinkov, ki jih imajo na državo prejemnico, je v razvitih državah in državah v razvoju posledično prišlo do liberalizacije politike do TNI in zmanjševanja regulativnih ovir na številnih področjih, predvsem z namenom oblikovanja prijaznega poslovnega okolja za tuje investitorje in željo privabiti čim več investicij v državo. Zelo dober primer so države Srednje in Vzhodne Evrope, v katerih je prav na ta račun v zadnjem desetletju prišlo do močnega porasta TNI. To lahko opazimo še posebej na Češkem, Poljskem in Madžarskem. Slovenija pa je kljub svoji razvitosti po drugi strani država, kjer so prilivi vhodnih TNI še vedno zelo skromni. Cilj magistrske naloge je bil ugotoviti, katere so tiste pomanjkljivosti in prednosti slovenskega okolja v primerjavi s konkurenčnimi državami SVE regije, ki odvračajo tuje investitorje od Slovenije. Zanimalo nas je tudi, kako s politiko do TNI, ki jo izvaja država za privabljanje tujih investitorjev ugotovljene pomanjkljivosti popraviti. Politika do TNI, oziroma konkretneje, spodbude, ki jih vlada pripravlja za privabljanje TNI, so šele sekundarnega pomena pri odločanju investitorjev za določeno državo. Te pridejo do izraza, ko se investitorji odločajo med makroekonomsko podobnimi državami, ki že zadostijo njihovim primarnim tržnim potrebam. Kljub temu pa so z vidika države spodbude tisti instrument, s katerim je mogoče relativno hitro in enostavno povečati konkurenčnost poslovnega okolja ali privabiti investitorje v določene panoge. Zato predstavlja pomembno orodje pri izboljševanju elementov investicijske klime. Ugotovili smo, da v Sloveniji kljub majhnemu trgu največje pomanjkljivosti niso v tržnih dejavnikih (kot so dostop do trga ali naravnih virov), temveč v dejavnikih investicijske klime, predvsem ekonomsko-regulatornega okolja države ter podpore podjetništvu. Analizirane države se soočajo z nekaterimi zelo podobnimi ovirami, kot so administrativne ovire za tuje investitorje, nezaupanjem v vlado ter rigidnostjo trga delovne sile. V Sloveniji močno izstopajo še slabo makroekonomsko okolje, visoko obdavčenje delovne sile ter težavno pridobivanje dodatnih virov financiranja. Vendar ima Slovenija na drugi strani zelo kvalitetno delovno silo, inovativno moč, dobro kvaliteto življenja ter dokaj enostavno poslovanje v primerjavi z izbranimi državami, kar povečuje njeno konkurenčnost. Državne spodbude v Sloveniji so naravnane v smeri odpravljanja ugotovljenih tržnih pomanjkljivosti, vendar so te zastavljene preveč široko in so posledično neprilagodljive dejanskim potrebam investitorjev. Z njihovo primerjavo smo ugotovili, da bi jih bilo smiselno prestrukturirati v smeri individualnih paketov spodbud, večjega deleža povratnih sredstev ter jih ciljno usmeriti na nekaj ključnih področij. Zavedati se moramo, da državne spodbude same po sebi ne bodo naredile bistvene spremembe. Lahko pa s ciljno usmerjenim pristopom države in skupaj s preoblikovanjem ostalih elementov poslovnega okolja izboljšajo konkurenčnost in vplivajo na to, da Slovenija postane privlačnejša država za mednarodne investicijske projekte. ; Over the last decades there has been a sharp increase of the direct investments in international environment. In the developed and developing countries the process of liberalisation of policy towards FDI and the reduction of regulatory obstacles have been made in many areas due to numerous established positive effects which have impacted the recipient country. In particular, the aim is to create a friendly business environment for foreign investors and a desire to attract the largest possible number of investments to the country. A very good example of this practice are countries of the Central and Eastern Europe in which there has been an increase of FDI in the last decade. That was observed particularly in the Czech Republic, Poland and Hungary. On the other hand, despite its development, Slovenia is the country where the inflows of the inward FDI are still very modest. The purpose of the thesis was to determine which are these weaknesses and strengths of the Slovene environment in comparison with competitive countries of the CEE region, which discourage foreign investors from Slovenia. We were interested in knowing if these weaknesses can be improved with Slovenian policy toward FDI. The policy towards FDI or more specifically the incentives established by the Government to attract FDI are only of secondary importance in choosing investors for a particular country. These incentives become important when the investors decide between similar macroeconomic countries that already meet their primary market needs. Nevertheless, from the point of view of the state, the incentives are the instrument that can relatively quickly and easy increase the competitiveness of the business environment or attract investors to certain sectors. Therefore, it represents an important tool in improving elements of the investment's climate. We have noted that the biggest shortcomings in Slovenia are present in the factors of investment's climate and not in the market factors. Analysed countries are facing some similar obstacles, such as administrative obstacles for foreign investors, non-confidence to the government and rigidity of the labour market. In Slovenia there is a strong stand out of poor macroeconomic environment, higher taxation of labour and additional funding sources which are difficult to obtain. However, Slovenia has, on the other hand, a high quality workforce, innovative strength, good quality of life and fairly simple business in comparison with other countries of matter, which increases its competitiveness. In Slovenia, state incentives go in the direction of eliminating the identified deficiencies in the market. But the setting of these is too wide and consequently inflexible of real needs of investors. By comparing these, we reached findings that it would be reasonable to restructure it in the direction of the individual packages of incentives, with greater proportion of return funds and target them to focus on a few key areas. We need to be aware that state incentives by itself won't make any significant changes. But with more targeted approach of the state and together with the transformation of other elements of the business environment, we can improve the competitiveness and influence on Slovenia becoming more attractive country for international investment projects.

Danes živimo zelo hiter tempo življenja pri katerem pozabljamo nase in soljudi. Pozabljamo na potencial, ki ga skriva človek. Človek je najbolj prefinjen mehanizem, ki ga poznamo, vendar upravljanja le tega se še da naučiti. Uporabe se lahko naučimo skozi jogo. Joga je zelo širok pojem, zato smo ji posvetili celotno poglavje, kjer je podrobneje razložena. Tudi človeški viri so zelo kompleksna tematika. Vsi tipi organizacij se srečujejo z vprašanjem vodenja ljudi oziroma organizacije človeških virov. Na tem mestu smo videli priložnost povezave dveh kompleksnih tematik, ki sovpadata, saj se organizacije srečujejo z mnogimi vprašanji za katere joga ponuja rešitev. V nalogi na začetku opredelimo človeške vire, kjer obravnavamo neotipljivi kapital, človeka in znanje. Na to se posvetimo razlagi upravljanja s človeškimi viri, ki zajema načrtovanje, zaposlovanje in razvoj zaposlenih. V poglavju investicija v človeške vire predstavimo človeške vire kot kapital podjetja, medosebne odnose, dobro počutje zaposlenih, trajnostni razvoj in politiko podjetja. Tretje poglavje zajema opis joge, njeno psihologijo in filozofijo. Nadaljujemo z zgodovinsko razlago joge in njenih poti ter jogo pripeljemo vse v današnji čas, kjer prestavimo različice joge danes. Joga nam med drugim nudi pet podanih načel, ki so pravilna sprostitev, pravilni telesni položaji, pravilno dihanje, pravilna prehrana, meditacija in pozitivno razmišljanje. Primere prakse joge pa najdemo tudi v organizacijah, te smo podali, zraven opisa koristi joge v organizaciji. Na koncu smo naredili kvalitativno raziskavo s pomočjo intervjuja ter opisali sodelujoče organizacije pri raziskavi, podali smo izvedbo raziskave, predstavili rezultate, preverili hipoteze in zapisali ugotovitve. Investicija v človeške vire se nam zdi danes nujna za uspešno poslovanje organizacije. Investiranje v človeške vire mnoge organizacije še vedno smatrajo kot strošek, vendar na tam mestu lahko uporabimo rek »kdor ne investira, ne profilira«. Strošek ali investicija, se lahko vprašamo pri marsikaterem izdatku. Pomembno si je postaviti prioritete in se zavedati pomembnosti ljudi znotraj organizacije. V kolikor se zavedamo pomembnosti ljudi v organizaciji, bomo izdatek za človeške vire poimenovali investicija brez premisleka. Investicije so lahko različne, vendar mi priporočamo jogo, saj je tako široka in fleksibilna vsebina, ki se jo da aplicirati v katerokoli organizacijo. ; Today we live a very fast life and at this tempo we often forget ourselves and fellow humans. We are forgetting about the potential that lies within each and every one of us. Our body is the most sophisticated mechanism we know, but it's proper management is yet to be learned. Properly using our body can be learned thru yoga. Yoga is a very broad concept, so we have devoted an entire chapter to this topic, where it is explained in more detail. Human resources are also a very complex topic. All types of organizations face the issue of managing people or organizing human resources. At this point, we have seen the opportunity of linking two complex themes that coincide, as organizations are confronted with many issues for which yoga offers a solution. In the beginning of this research we define human resources, where we deal with an intangible capital, man power and knowledge. The next part is devoted to explananing the management of human resources, which covers the planning, employment and development of employees. In the chapter on investment in human resources, we present human resources as capital of a company, interpersonal relations, employee well-being, sustainable development and company policy. The third chapter covers the description of yoga, its psychology and philosophy. We continue with the historical overview of yoga and its paths, and continue to our present time, where we present different types of yoga used today. Yoga, among other things, offers us five principles, which are proper relaxation, proper bodily positions, proper breathing, proper diet, meditation and positive thinking. Examples of yoga practice can also be found in organizations, which we have outlined, besides describing the benefits of yoga in the organization. In the end, we made a thorough research with the help of an interview and described the participating organizations in the survey. We presented the results and data from our research, examined the hypotheses, and recorded the findings. We believe that investment in human resources is necessary for running a successful organization. Investing in human resources is still considered by many organizations as an expense, but in this case we can say no risk no reward. Cost or investment, is a debate in most of expenses. It is important to set priorities and be aware of the importance of people within the organization. If we are aware of the importance of people in the organization, we will call the expenditure for human resources an investment without consideration. Investments may be different, but we recommend yoga, as it is both a wide and flexible content that can be applied to any organization.

Article examines the impact of digitalisation and intangible capital investment on the non-financial performance of firms in Slovenia. Article examines the relationship between: (1) digitalisation and firms' nonfinancial performance; (2) digitalisation and firms' attitude to digitalisation; (3) investments in intangible capital and firms' non-financial performance; where we (4) also expect differences by industry and between firms operating in global value chains. Considering survey data, the SEM approach shows that, digitalisation and intangible investment both have positive effects on non-financial performance. Level of digitalisation depends on the importance attributed to digitalisation, whereas the importance of digitalisation depends on the expected long-term benefits of digitalisation for the firm. Level of digitalisation is dependent on the anticipated long-term benefits of digitalisation. These have a positive, yet non-significant impact on a firm's level of digitalisation. Despite business agility having an impact on the importance of digitalisation for businesses that is less than the expected benefits, it is still highly significant. Other results were not statistically significant. Keywords: intangible capital, digitalisation, firm performance

Abstract. The aim of the article is to examine the relationship between the state, democracy and the Carl
Schimitt's concept of the political. That is going to be
done by reconstructing the concepts of Schmitt's political theory and finding out whether they can be used
to explain the ideology of the new right-wing populism
and illiberal democracy. As it turns out, the Schmitt's
reduction of the political to the friend/enemy antagonism makes the core of the illiberal democracies' ruling
narrative. The Schimtt's understanding of the political doesn't defend the state as a political space but by
cancelling of the liberal elements of democracy ruins
the state institutions. The analysis shows that Schmitt's
notion of the political cannot be used to build effective
democratic state institutions. Namely, in his definition
of the political, politics actually exists only on the outwards, towards some other nation, some other political
unity, but not within the state itself.
Keywords: state, the political, Carl Schmitt, illiberal
democracy

The concept of "hidden payout of profit" is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don't have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.

(Originally published in History and Theory, 1987, 26, 1-29.) It is postulated that, despite the best efforts of professional historians, there is no way of inventing a direct assessment of historical events. In fact, the professional standards of historians' honesty & professionalism are measured against the very conventions that include or exclude certain aspects of historical events. Even the thickest synchronic or quantified description must be understood by its readers as an excerpt from an explicit or implicit narrative. The desire for a source of an unprocessed story is a futile, frustrating effort, since all historical texts or materials are part of a society's cultural system. Adapted from the source document.

The ethical distress of the (post)modern world stimulates and directs us to reflect our ethical and cultural grounds. Man is a transcendent being. He cannot reach or put in order immediate goods he needs if he is not prepared to acknowledge the grounds of his person and develop the virtues of prudence, love, hope, faith, wisdom, justice, courage, temperance etc. These are ethical questions concerning different worldviews and cannot be solved only by scientific methods. Many people who in the past did not care for religion as such, now take seriously religious personal and societal aspects of humane life. The fundamental crucial questions of man are ethical questions. They are in various ways related or perplexed with the question of faith and of science.

Abstract. The neoliberal approach taken to the transition from socialism to capitalism in the six former Yugoslav republics has revealed its weaknesses in all spheres of economic activities, including food production. These countries have lost sovereignty with respect to regulating important national policy areas like food trade and production. Liberalisation of the food trade has adversely affected national economies by destroying many small-scale farmers and food producers. Corporate supermarkets have been taking over an ever bigger slice of the retail pie. Social movements are calling for direct democratic control over resources and food production to be regained. The article examines the prospects of these countries to overcome the increasing food insecurity by introducing food sovereignty. Keywords: former Yugoslav republics, food sovereignty, food security, right to food, economic democracy, trade liberalisation

Obnovljivi viri energije so viri prihodnosti. Hidroenergija je pomemben obnovljiv vir energije, treba pa je vzeti v zakup, da ima izgradnja hidroelektrarne določen vpliv na okolje. Slovenija na področju rabe električne energije še zdaleč ni samozadostna in je v veliki meri odvisna od uvoza. V Sloveniji imamo velik potencial pri obnovljivih virih energije, vendar ga na žalost premalo izkoriščamo, predvsem zaradi različnih birokratskih oziroma slabo argumentiranih razlogov. Eden večjih, premalo izkoriščenih obnovljivih virov energije je tudi hidroenergija. Reka Sava je naša najdaljša reka, ki je energetsko že izkoriščena v zgornjem in spodnjem delu, srednji del pa je trenutno energetsko neizkoriščen. Predvideva se gradnja verige hidroelektrarn na srednji Savi, v nalogi sem ekonomsko preučil gradnjo prvih treh hidroelektrarn v verigi, in sicer HE Suhadol, HE Trbovlje in HE Renke. Vse tri obravnavane HE so pretočno-akumulacijskega tipa. V nalogi sem finančno ovrednotil prihodke od prodaje električne energije in odhodke, vezane na financiranje naložbe ter samo obratovanje. Naložba izkazuje pozitivne ekonomsko merljive kazalnike, prav tako interna stopnja donosnosti presega določeno z uredbo. V nalogi je za naložbo izdelana tudi analiza občutljivosti za najpomembnejše parametre. Naložba je vsekakor ekonomsko opravičljiva in potrebna za zagotovitev energetske neodvisnosti in hkrati za izpolnitev obljube o samozadostnosti. Treba se je zavedati, da neizpolnjevanje obljube EU o rabi obnovljivih virov energije, pomeni plačevanje kazni, ki pa vsekakor ni zanemarljiva. ; Renewable energy sources are the sources of the future. Hydropower is an important resource, but we have to keep in mind that the construction of a hydroelectric power plant has a certain environmental impact. Slovenia is still far from being self-sufficient in the field of the use of electrical energy and largely depends on imports. Our country has a great potential for renewable energy sources, but they are unfortunately underutilized, mainly for various bureaucratic reasons. One of the larger underutilized renewables is hydropower. River Sava is our longest river and is already being exploited for energy in the upper and lower part, but the middle is still neglected and currently underutilized. There is a plan of a construction of a chain of hydroelectric power plants in the middle Sava region. In my thesis, I economically examined the construction of the first three power plants in the chain, namely HPP Suhadol, HPP Trbovlje and HPP Renke. All three considered are of the flow-reservoir type. In the assignment, I financially evaluated the revenue from the sale of the electricity and included the expenses, related to the financing of the investment, and the operation itself. The investment shows positive economically measurable indicators and the internal rate of return exceeds the stipulated by the regulation as well. The thesis also includes a sensitivity analysis for the most important parameters. In any case, the investment is economically viable and necessary for ensuring energy independence, while fulfilling the promise of self-sufficiency. It is crucial to keep in mind that failure to deliver on the EU's promise to use renewable sources means paying penalties, which is certainly not insignificant.

Pravica državljanov, da sodelujejo pri opravljanju javnih zadev, je eno od tistih demokratičnih načel, ki bi moralo biti skupno vsem državam sodobnega sveta in je zapisana v uvodu Evropske listine o lokalni samoupravi (MELLS). To načelo lahko najneposredneje uresničujemo na lokalni ravni.Prenos pristojnosti, odgovornosti in finančnih virov iz države na organe lokalnih oblasti (lokalne skupnosti) je demokratičen proces (fiskalne) decentralizacije. MELLS je mednarodna pogodba, veljavna tudi v Sloveniji. Občine so v Sloveniji temeljne enote lokalne samouprave, torej predstavljajo tisto raven oblasti, ki je najbližje državljanom. Odgovorne so za zagotavljanje široke palete javnih dobrin in storitev. Z nalogo preverjamo skladnost veljavnega sistema financiranja lokalnih skupnosti (občin) v Sloveniji z osnovnimi usmeritvami iz teorije (fiskalne) decentralizacije ter z načeli MELLS. Pri tem proučujemo področje pokrivanja stroškov nalog občin, njihovo strukturo ter stopnjo medsebojne povezanosti med računsko dodeljenimi sredstvi v okviru mehanizma primerne porabe in zbranimi podatki o stroških po občinah. Na teh podlagah želimo ugotoviti, ali sistem financiranja lokalne samouprave, ki je v veljavi v Republiki Sloveniji, izpolnjuje načelo sorazmernosti virov sredstev z nalogami, ki jih lokalne skupnosti izvajajo. Glede na rezultate lahko ugotovimo, da so načela MELLS zadovoljivo vgrajena v pravni red države. Odstopanja pa ugotavljamo na finančnem področju, kjer načelo sorazmernosti ni ustrezno upoštevano. V obdobju 2010 do 2014 občine niso bile ustrezno financirane glede na njihove naloge. Povprečni stroški na prebivalca so v tem obdobju povprečno za 1,8 odstotka višji od virov na osnovi zakonsko določene primerne porabe. Občine so odvisne predvsem od dohodnine, kot deljenega davka, stopnja avtonomija glede lastnih davkov in njihovih stopenj je nizka. Odhodki občin so se v proučevanem obdobju v povprečju zmanjšali za 6 odstotkov, vendar pa skrbi, da je glavni vzrok tega zmanjšanja v znižanju investicijskih odhodkov za 17,2 odstotkov in investicijskih transferov za 21,8 odstotkov, tekoči odhodki so se znižali za 1odstotek, povišali pa so se transferni odhodki za 4,6 odstotka. Skupaj so se tekoči stroški, ki se upoštevajo pri izračunu povprečnine v razmerju 2014/2010 zvišali za 1 odstotek, sama povprečnina pa se je znižala za 2,5 odstotka. To dokazuje, da se je bistveno poslabšala naložbena sposobnost občin, kot najpomembnejši element izvajanja razvojnih nalog občine. Obseg dodeljene primerne porabe po občini pa se je v povprečju zmanjšal za 1,14 odstotka, in zaostajal za dejansko občinsko porabo. Skupna zadolženost občin je sprejemljiva in znaša 899,2 mio EUR, kar pomeni 2,41odstotka BDP, v skupnem dolgu države pa 2,8 odstotkov. Delež občinskih investicij v skupnem BDP je narastel na 2,4 odstotkov BDP. Občine so investicije financirale predvsem z lastnimi viri (55 odstotkov), s sredstvi EU (24 odstotkov) in z zadolževanjem (5 odstotkov), s sredstvi države pa 16 odstotkov investicij. Glede na določila iz nove finančne perspektive EU za obdobje 2014 - 2020 se bistveno zmanjšujejo možnosti in sredstva za sofinanciranje občinskih investicij, kar bo imelo posledice za zmanjšanje občinskih investicij. Če teh virov ne bo možno nadomestiti, lahko pričakujemo iz tega naslova negativni vpliv na BDP države in razvojnih razlik med občinami. V primerjavi z obdobjem 2007 do 2009 ugotovimo povečanje trenda negativnega razkoraka sredstev primerne porabe in stroškov za izvajanje nalog občin. To kaže na to, da je potrebno izboljšati obstoječi model financiranja. ; The right of citizens to participate in the conduct of public affairs is one of those democratic principles which should be common to all countries of the modern world. And this right is also enshrined in the introduction of the European Charter of Local Self-Government (MELLS). This principle can be most directly exercised at local level, through democratically elected local authorities. The transfer of powers, responsibilities and financial resources from the state to local authorities (local communities) is the democratic process of (fiscal) decentralization. The exercise of MELLS affect the financial relationships between the central and local authorities, since it is necessary to provide such funding of local communities that these will be effective and sufficiently independent in satisfying the public needs of the local population and increasing prosperity of society as a whole. Municipalities in Slovenia are basic units of local self-government. The thesis checks compliance of the current system of funding local communities (municipalities) in Slovenia with the basic guidelines of the theory of (fiscal) decentralization and the MELLS principles. The area of covering the costs of municipal tasks is being discussed, their structure and the degree of interconnection between the allocations in the framework of the mechanism of statutory spending and the data collected on the costs of the municipalities. Based on the results we can conclude that the MELLS principles are satisfactorily integrated into the legal system of the country. However, deviation is observed in the financial sector, where the principle of proportionality is not observed. In the period from 2010 to 2014 the municipalities had not been adequately funded according to their tasks. The average cost per capita in this period is by 1.8% more than the resources on the basis of statutory spending. Municipalities depend mainly on income tax and the rate of autonomy regarding their own taxes and their rates is low. In the observed period, expenditure of municipalities on average decreased by 6%, worrying is the fact that the main cause of the decrease is in the reduction of capital expenditures by -17.2% and capital transfers by - 21.8%, the current expenditure decreased by -1% while the transfer expenses increased by + 4.6%. Together, the running costs that are taken into account when calculating the lump sum in proportion 2014/2010 increased by + 1%, and the lump sum itself decreased by 2.5%. This demonstrates that the investment capacity of municipalities significantly worsened and this is the most important element of the implementation of the development tasks of the municipality. The volume of statutory spending of the municipality dropped by 1.14%, and lagged behind the actual municipal budget. The total indebtedness of municipalities is acceptable and amounts to 899.2 million euros which represents 2.41% of GDP, and 2.8% in the total debt of the country. The share of municipal investments in total GDP has increased to 2.4% of GDP. The municipalities financed the investments from its own resources (55%), EU funds (24%) and debt (5%), with funds from the state 16% investment. According to the provisions of the new EU financial perspective for 2014-2020, the opportunities and funding for co-financing municipal investments is significantly reducing, which will have implications on the reduction of municipal investments. If these resources will not be possible to replace, we can expect a negative impact on the country's GDP and developmental differences between municipalities. In comparison with the period 2007 to 2009, an increase in the trend of negative gap has been noticed between the statutory spending and the cost for carrying out the tasks of municipalities. This shows the need to improve the existing model of financing.

The prescribed procedure for entering into a public-private partnership, which is the research subject in this paper, is extremely complex & long-lasting because in addition to the umbrella Public-Private Partnership Act, the public partner must observe also the regulations governing the commercial public services, public procurement, public finance & disposal of the physical assets of the state, regions & municipalities. Due to a great number of regulations that need to be observed upon entering into a public-private partnership, in a given case, the public partner has to judge whether or not it is more economical & appropriate to carry out his intention to finance investments in infrastructure or to carry out public service activities in a different manner either by granting an architectural right or by selling physical assets, or by public procurement & not by entering into a public-private partnership. Adapted from the source document.

Izgorevanje fosilnih energentov negativno vpliva na naš planet in v veliki meri pripomore k negativnim spremembam našega okolja. Z namenom preprečitve teh sprememb se od devetdesetih let prejšnjega stoletja v svetu, tudi v političnem opredeljevanju, vse bolj krepi zavedanje, da je treba ukrepati in s tem namenom svetovne politike vse več pozornosti posvečajo uvajanju programov, s katerimi bi te spremembe preprečili oziroma jih vsaj omilili. Evropska unija ima pri aktivnostih varovanja okolja vodilno vlogo v svetu. Predvsem pa znotraj unije skrbi za uresničevanje zastavljenih ciljev varstva okolja in državam članicam nalaga obveze za izpolnjevanje skupnih ciljev in dopušča ukrepe, ki naj bi zagotovili izpolnitev zadanih ciljev. S tem namenom dopušča tudi izjeme od načelne prepovedi dodeljevanja državnih pomoči. Le te so dopustne le, če so skladne s pravili, ki opredeljujejo njihovo dodelitev, katera so v izključni pristojnosti Evropske komisije, in uresničujejo cilje skupnega interesa, kar skrb za varstvo okolja zagotovo je. Tako je, dodeljena skladno z enimi od takšnih pravil, to je s smernicami o državni pomoči za varstvo okolja in (energijo) , izjemoma dopustna tudi državna pomoč proizvajalcem, ki proizvajajo električno energijo iz obnovljivih virov, če je predhodno tudi potrjena s strani Evropske komisije. Takšna državna pomoč, je bila leta 2009 z Energetskim zakonom uveljavljena tudi v Republiki Sloveniji, kot podpora za električno energijo, proizvedeno iz obnovljivih virov v okviru podporne sheme. Uveljavitev podporne sheme je bila smiselna in predvsem potrebna z namenom spodbuditi potencialne investitorje k investicijam, ki bodo prispevale k razvoju oziroma povečanju deleža električne energije, proizvedene iz obnovljivih virov, v skupni bruto končni rabi električne energije. Evropska unija je Republiko slovenijo z Direktivo 2009/28/ES Evropskega parlamenta in sveta o spodbujanju uporabe energije iz obnovljivih virov namreč obvezala do leta 2020 doseči 25 odstotni delež energije iz obnovljivih virov v skupni bruto končni rabi energije. Proizvajalci, ki so zgradili oziroma namestili proizvodne naprave za proizvodnjo električne energije iz obnovljivih virov so tako lahko v okviru podporne sheme pridobili podpore, namenjene za pokritje razlike med stroški proizvodnje, vključno z normalnim donosom na vložena sredstva, in prihodki od prodaje te proizvedene električne energije na trgu. Ker so bile vrednosti podpor določene administrativno, na podlagi vrednosti primerljivih investicij pred uveljavitvijo podporne sheme, in v obdobju med leti 2010 in 2012 niso bile usklajene z razmerami enakih investicij posameznih tehnologij na trgu (katerih cene so se bolj ali manj prepolovile), so v mnogih primerih proizvajalcem dodeljene podpore, za katere se izkazuje, da niso sorazmerne in presegajo dopusten obseg državne pomoči opredeljen tako v smernicah o državni pomoči za varstvo okolja in (energijo), kot tudi v nacionalni zakonodaji. V takšnih primerih bi država načeloma morala poseči v že dodeljene državne pomoči, ki se bodo proizvajalcem izplačevale za vso proizvedeno električno energijo v obdobju 15 let od namestitve proizvodne naprave, in jih, skladno z zakonodajnimi določbami, korigirati tako, da bodo služile svojemu namenu, to je pokritju razlike med stroški proizvodnje, vključno z normalnim donosom na vložena sredstva in prihodki od prodaje te energije na trgu. ; The combustion of fossil fuels has a negative impact on the environment and has become a major contributor to negative changes in our environment. To prevent these changes, the awareness that action must be taken has been present from the 1990s onward, including political actions. Global governance, therefore, pays more attention to the introduction of the programmes that prevent or at least mitigate these changes. The European Union has a leading role in the combat against climate changes. The Member States are responsible for meeting common objectives to protect the environment and to implement the measures for the fulfilment of these objectives. In this view, exceptions to the general prohibition on state aid are allowed. These exceptions are allowed only if they are in compliance with the rules that determine their allocation and falling within the exclusive jurisdiction of the European Commission, as well as if they meet the common targets related to environmental protection. In lines with one of these rules, Guidelines on State aid for environmental protection and energy, a state aid for the production of electricity from renewable sources is permitted. This state aid must be previously approved by the European Commission. By implementing the Energy Act in 2009, Slovenia has established such state aid as a support for the production of electricity from renewable energy sources within the frame of the support scheme. The introduction of the support scheme was a sensible and above all the necessary solution to encourage investors for investments that will contribute to the development and to increasing the share of renewable electricity in the gross final electricity consumption. By the Directive 2009/28/EC of the European Parliament and of the Council on the promotion of the use of energy from renewable sources Slovenia become committed to achieve a 25 percent share of energy produced from renewable sources by 2020 in the gross final energy consumption. Producers who built or installed the facilities for the production of electricity from the renewable sources received the support within the support scheme ; the support was intended to cover the difference between the production costs, including a normal return on assets, and the revenues from the sale of electricity in the market. These supports were determined administratively on the basis of comparable investments before the support scheme was implemented ; in the period between 2010 and 2012 were not in compliance with the requirements for comparable investments in the market (prices of these investments were more or less halved). Due to that, many producers were granted the supports, which are not proportional and exceed the admissible amount of state aid determined by the Guidelines on State aid for environmental protection and energy, and national legislation. In such cases, the state should intervene in already granted supports, which are to be paid to producers for the produced electricity over the period of 15 years from the installation of the production facility. In accordance with the legislation, supports should be amend in a way to serve their purpose, that is to cover the difference between the production costs, including a normal return on assets, and the revenues from the sale of electricity in the market.

The study presented in the article examined
the mediating role played by internationalisation in
both government financial support–export strategic
performance and government non-financial support–
export strategic performance relationships. The moderating role of a strategic alliance in the relationships
between government financial support and degree of
internationalisation, and between government nonfinancial support and degree of internationalisation,
was also considered. The study entailed a cross-sectional survey and included 301 indigenous export firms in
Ghana. The reliability and validity of the data was tested using confirmatory factor analysis, with structural
equation modelling as the primary means of analysis,
run using Amos (v.23). It was concluded that both government financial support and non-financial support
had a direct positive influence on export strategic performance. These relationships were partially mediated
by the degree of internationalisation. Strategic alliance
positively moderated the relationships between government financial support and degree of internationalisation, and also between government non-financial support and degree of internationalisation.
Keywords: government financial support; government
non-financial support; strategic alliance; internationalisation; export strategic performance